Corrective Action Plans

Finding 513078 (2024-004)

Significant Deficiency 2024

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 331013

Finding 513077 (2024-001)

Material Weakness 2024

Lower Platte South Natural Resources District

NE

Internal Control / Segregation of Duties Material Weakness Reporting

The corrective action plan for the internal control material weakness, financial statement preparation (2024-001), is summarized as follows: Corrective Action Planned: The District will rely on its system of oversight provided by the board of directors in reviewing the financial statements, inclu...

The corrective action plan for the internal control material weakness, financial statement preparation (2024-001), is summarized as follows: Corrective Action Planned: The District will rely on its system of oversight provided by the board of directors in reviewing the financial statements, including note disclosures and the schedule of expenditures of federal awards, to mitigate this inherent material weakness in its internal control system. Anticipated Completion Date: Continuous. Responsible: Management and Board of Directors.

View Audit 330998

Finding 513073 (2024-003)

Significant Deficiency 2024

Lincoln University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding 2024-003 A plan has been developed to take corrective action regarding finding 2024-003 in our audit for the year ended June 30, 2024. Condition: Return of Title IV funds calculations were incorrectly performed during the year. Cause: The Financial Aid department does not have adequate proce...

Finding 2024-003 A plan has been developed to take corrective action regarding finding 2024-003 in our audit for the year ended June 30, 2024. Condition: Return of Title IV funds calculations were incorrectly performed during the year. Cause: The Financial Aid department does not have adequate processes and controls around return of funds to ensure calculations are accurate and return of funds are timely. Effect: Refund calculations completed were not correct and funds were not remitted to the Department of Education properly. Corrective Action Plan (CAP) and Anticipated Completion Date: This is the result of dates being entered into multiple departmental screens and a mismatch occurred. With the recent reorganization of the Registrar and Student Financial Services now combined with Admissions into a new Enrollment Management unit, greater coordination and control is gained and will improve reporting. The Registrar and Director of Student Financial Aid will oversee these changes under the direction of the Executive Director for Enrollment Management. This will be completed asap during Fiscal Year 2025 but no later than June 30, 2025. Responsible Party for Implementing CAP: Executive Director for Enrollment Management

View Audit 330993

Finding 513072 (2024-002)

Significant Deficiency 2024

Lincoln University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Period of Performance

Finding 2024-002 A plan has been developed to take corrective action regarding finding 2024-002 in our audit for the year ended June 30, 2024. Condition: Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Cause: The Financial Aid depar...

Finding 2024-002 A plan has been developed to take corrective action regarding finding 2024-002 in our audit for the year ended June 30, 2024. Condition: Out of 25 students tested, there were 16 students with Pell and Direct Loan attributes incorrectly reported to COD. Cause: The Financial Aid department does not have adequate processes and controls around return of funds to ensure reporting to COD is accurate. Effect: COD reporting was not properly completed for Direct Loan and Pell Grant recipients. Corrective Action Plan (CAP) and Anticipated Completion Date: The Colleague system uses the dates that are entered into parameter screens when the academic year is set up. Those dates from the setup screen are used in setting up the information per student to be sent to COD. It is likely that these preliminary dates were updated as they became more fixed. This would result in differences in individual record dates based on timing of data entry. With the gathering of offices under the Enrollment Management umbrella this fiscal year, greater coordination and control is gained and will control entry and maintenance of system dates. The Registrar will also look at creating a centralized change log for term dates for reference between the two staff areas. The Registrar and Director of Student Financial Aid will oversee these changes under the direction of the Executive Director of Enrollment Management. This will be completed asap during Fiscal Year 2025 but no later than June 30, 2025. Responsible Party for Implementing CAP: Executive Director of Enrollment Management

View Audit 330993

Finding 513071 (2024-001)

Significant Deficiency 2024

Lincoln University

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2024-001 A plan has been developed to take corrective action regarding finding 2024-001 in our audit for theyear ended June 30, 2024. Condition: Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student...

Finding 2024-001 A plan has been developed to take corrective action regarding finding 2024-001 in our audit for theyear ended June 30, 2024. Condition: Out of 40 students tested, there were 39 students with enrollment status changes during the year that were not communicated to the National Student Loan Data System (NSLDS) or were incorrectly reported. Cause: The Registrar’s Office and the Enrollment Services Technical Coordinator do not have adequate processes and controls around enrollment reporting to ensure reporting is accurate and timely. Effect: NSLDS was not properly notified of student enrollment status changes of Direct Loan and Pell Grant recipients. Corrective Action Plan (CAP) and Anticipated Completion Date: The Registrar's Office reports student enrollment status to the National Student Clearinghouse according to the predetermined reporting schedule. As of this fiscal year, the financial aid and registrar offices have been placed under a new Enrollment Management umbrella that will allow and require careful coordination of term, enrollment, and financial aid issues. The Registrar's Office has created and made available a procedural guide for running and submitting reports to make sure program length and other data submitted is accurate and timely. The Registrar will oversee these changes under the direction of the Executive Director of Enrollment Management. This will be completed asap during Fiscal Year 2025 but no later than June 30, 2025. Responsible Party for Implementing CAP: Executive Director of Enrollment Management

View Audit 330993

Finding 513063 (2024-001)

Significant Deficiency 2024

Tahquamenon Area Schools

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.326

Corrective Action: The District will be proactive with adherence to all federal requirements, including, but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding str...

Corrective Action: The District will be proactive with adherence to all federal requirements, including, but not limited to prevailing wage rate provisions with any contracts moving forward. Additionally, the district will be aware of the need to adhere to these federal requirements when funding streams are blended. The district has already started communication to relay that federal prevailing wage rates should have been utilized. Responsible Person: Nicole Eilola, Shared Services Business Manager & Stacy Price, Superintendent. Anticipated Completion Date: Immediate

View Audit 330975

Finding 513043 (2024-001)

Significant Deficiency 2024

Orange Unified School District

CA

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320

Re: Finding 2024-001: Procurement (50000) Nutrition Services currently uses US Foods for the purchase of various commercial food items throughout the year (candy, chips, soda, bread, hotdogs, popcorn, coffee, hot cocoa, churros, cookies, etc). A vast majority of the purchases are for non-program fo...

Re: Finding 2024-001: Procurement (50000) Nutrition Services currently uses US Foods for the purchase of various commercial food items throughout the year (candy, chips, soda, bread, hotdogs, popcorn, coffee, hot cocoa, churros, cookies, etc). A vast majority of the purchases are for non-program foods for catering or Snack Bar Sales at Fred Kelly Football Stadium. Occasionally, US Foods is used to purchase specialty items for students with food allergies (i.e. gluten free) and baby food for students that require a pureed diet. Nutrition Services compares prices between US Foods and Smart and Final periodically throughout the year. Smart and Final purchases are made in store and Nutrition Services would have to provide pictures of price tags on the shelf at Smart and Final to show compliance with this request. Nutrition Services requested a price quote for products purchased through US Foods. Unfortunately, the company representative told us their prices are variable based on the market and could change weekly. Nutrition Services would only be able to provide auditors of screenshots ofUS Foods online ordering portal, which would consist of hundreds of pages given the expansive foods available. To correct the finding, Nutrition Services will do the following: 1. Request piggybackable formal bid options from US Foods. To that end, the Nutrition Services and Purchasing directors will seek board approval no later than March 1, 2025. 2. Take necessary steps to increase micropurchase threshold to $50,000. 3. Consider opening a Purchase Order with Sysco Foods to spread the micropurchases to another online retailer, thus mitigating the issue of in-person shopping and price comparisons. 4. Work with Purchasing Department to ensure open Purchase Orders do not exceed $50,000 for any vendor that does not have formal procurement in place. To that end, the Nutrition Services Accounting Technician and the Purchasing Supervisor will review quarterly expenditures for all open purchase orders effective December 1, 2024.

View Audit 330950 Questioned Costs: $1

Finding 513041 (2024-002)

Significant Deficiency 2024

Nba/gpva Accessible Housing II Inc.

MO

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

Statement of condition 2024-002: The Corporation did not make the required monthly deposits to the reserve for replacements account and did not repay the full PRAC loan. The reserve for replacements fund is underfunded by $15,598 as of June 30, 2024. Recommendation: Management should deposit $15,59...

Statement of condition 2024-002: The Corporation did not make the required monthly deposits to the reserve for replacements account and did not repay the full PRAC loan. The reserve for replacements fund is underfunded by $15,598 as of June 30, 2024. Recommendation: Management should deposit $15,598 into the reserve for replacements. Action(s) taken or planned on the finding: Agree. On September 11, 2024, management transferred $598 to the reserve for replacements. As of the report date, the remaining PRAC loan of $15,000 has not been repaid.

View Audit 330935 Questioned Costs: $1

Finding 513039 (2024-001)

Significant Deficiency 2024

Nba/gpva Accessible Housing II Inc.

MO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Statement of condition 2024-001: For the year ended June 30, 2024, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839...

Statement of condition 2024-001: For the year ended June 30, 2024, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839-B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 330935 Questioned Costs: $1

Finding 513038 (2024-001)

Significant Deficiency 2024

Nba/gpva Accessible Housing, Inc.

MO

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Statement of condition 2024-001: For the year ended June 30, 2024, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-...

Statement of condition 2024-001: For the year ended June 30, 2024, the Corporation did not have a HUD approved Project Owner's/Management Agent's Certification (HUD-9839-B). Recommendation: Management should continue to request the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD. Management should not pay any management fees until the executed Project Owner's/Management Agent's Certification (HUD-9839- B) is received. Action(s) taken or planned on the finding: Agree. Management received email correspondence from HUD on August 12, 2021 that stated the Agent is approved to take over management immediately and the Project Owner's/Management Agent's Certification (HUD-9839-B) would be retroactively effective. Management has continued to seek the executed Project Owner's/Management Agent's Certification (HUD-9839-B) from HUD.

View Audit 330933 Questioned Costs: $1

Finding 513037 (2024-001)

Significant Deficiency 2024

Las Virgenes Unified School District

CA

Reporting § 200.19

Finding 2024-001 : Title I - Compliance Requirement for Cohort Graduation Rate Not Met (30000) (50000) Assistance Listing #84.010-Title I, U.S_ Department of Education, California Department of Education Response: Dr. Ryan Gleason will work with the Educational Services Department to ensure that we...

Finding 2024-001 : Title I - Compliance Requirement for Cohort Graduation Rate Not Met (30000) (50000) Assistance Listing #84.010-Title I, U.S_ Department of Education, California Department of Education Response: Dr. Ryan Gleason will work with the Educational Services Department to ensure that we follow this procedure for all students moving forward. The student in question attended a residential treatment facility and was not tracked beyond that placement.

View Audit 330919

Finding 513034 (2024-002)

Significant Deficiency 2024

Brillante Academy

TX

Procurement, Suspension & Debarment

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize to personnel the procurement process and adherence to Brillante’s policies and procedures, including retention of documentary evidence of procurement decisions. Planned corrective action: Step 1: Form...

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize to personnel the procurement process and adherence to Brillante’s policies and procedures, including retention of documentary evidence of procurement decisions. Planned corrective action: Step 1: Formal communication with team reminding them of procurement policies and documentation requirements. Step 2: Chief Financial Officer taking over the repository of contracts and necessary documentation. Step 3: Requiring additional review and sign-off by the CFO in addition to the Superintendent's approval of all requests over threshold amounts. Responsible officer: Trevor Sorensen, Chief Financial Officer. Estimated completion date: November 1, 2024.

View Audit 330909

Finding 513006 (2024-001)

Significant Deficiency 2024

City of High Point, North Carolina

NC

Subrecipient Monitoring Period of Performance Reporting

Finding 2024-001, Significant Deficiency - Reporting In Fiscal Year 2023-24, the Transportation Department submitted reports for the RAISE grant to the NCDOT for four quarters without prior review from the Finance Department. This was corrected with the June 2024 quarterly report, and the grant liai...

Finding 2024-001, Significant Deficiency - Reporting In Fiscal Year 2023-24, the Transportation Department submitted reports for the RAISE grant to the NCDOT for four quarters without prior review from the Finance Department. This was corrected with the June 2024 quarterly report, and the grant liaison is now following the City's policy. The liaison prepares the report and sends it to his manager for review and approval. Then it is routed to the Senior Financial Grants Analyst for review. The Accounting Manager reviews and approves the report before it is submitted to the NCDOT. The Transportation Department has been made aware that the City needs to follow the grants policy with all grants. Implemented prior to report date. Greg Venable, Transportation Director, Responsible Person 11/26/24 Bobby Fitzjohn, Financial Services Director 11/26/24

View Audit 330903

Finding 513004 (2024-001)

Significant Deficiency 2024

Independence Center

MO

Procurement, Suspension & Debarment

Department of Treasury 2024-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the client design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred a...

Department of Treasury 2024-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the client design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred and to follow procurement policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Independence Center will search contractors in SAM.gov for Federally funded expenses before signing a contract with them. They will document the lookup by printing the SAM.gov search showing exclusions, date searched, and web address. Name(s) of the contact person(s) responsible for corrective action: Sharon Lake Planned completion date for corrective action plan: November 15,2024

View Audit 330901

Finding 513002 (2024-001)

Significant Deficiency 2024

Independent School District 719 Prior Lake-Savage Area Schools

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs § 200.318

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.559 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.559 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary - 2 CFR § 180 and 2 CFR § 200.318-327 requires Independent School District No. 719, Prior Lake-Savage Area Schools (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal programs. During our audit, we noted the District did not have sufficient controls in place within its child nutrition cluster federal programs to ensure compliance with federal requirements related to assuring that the District was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to suspension and debarment, including maintaining appropriate documentation. Official Responsible – The District’s Executive Director of Business Services, Tammy Fredrickson. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Executive Director of Business Services, Tammy Fredrickson, will assure appropriate internal controls and procedures are in place to ensure compliance with suspension and debarment requirements.

View Audit 330889

Finding 513001 (2024-004)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

Student Financial Aid Eligibility Reporting

Finding No. 2024-004 Delay in Direct Loan Adjustment After Enrollment Cancellation Condition Found During our eligibility test, we identified a situation in which a student's enrollment was canceled after Pell and Direct Loan funds had already been credited to the student's account. Even though the ...

Finding No. 2024-004 Delay in Direct Loan Adjustment After Enrollment Cancellation Condition Found During our eligibility test, we identified a situation in which a student's enrollment was canceled after Pell and Direct Loan funds had already been credited to the student's account. Even though the Pell Grant adjustment and return to COD were completed promptly, the adjustment for the Direct Loan was only made after the auditor discovered that the loan had not been properly adjusted and returned to the Department of Education. Corrective Action Plan We will thoroughly explore system capabilities, and a targeted training session in the Ellucian software will be developed and scheduled to directly address the identified deficiency. All Student Financial Aid Officers will be required to complete this mandatory training. Additionally, comprehensive internal monitoring exercises will be conducted for all R2T4 events to ensure full compliance and process integrity. Name(s) of the Contact Person(s) Responsible for Corrective Action Doris Quero, Senior Financial Aid director Carmen Rivera Laboy, Title IV Compliance Coordinator Eliezer Rodriguez, Ellucian Specialist Anticipated Completion Date Will be completed on or before December 15, 2024.

View Audit 330883

Finding 513000 (2024-003)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

Student Financial Aid Subrecipient Monitoring Reporting

Finding No. 2024-003 Late R2T4 reimbursement to ED Condition Found In testing compliance with the return of Title IV funds requirement, we noted three (3) cases, or eight percent (8%), of the sample selected, in which the University failed to return the total corresponding refund within 45 days from...

Finding No. 2024-003 Late R2T4 reimbursement to ED Condition Found In testing compliance with the return of Title IV funds requirement, we noted three (3) cases, or eight percent (8%), of the sample selected, in which the University failed to return the total corresponding refund within 45 days from the date the University determined that the student withdrew, dropped-out, or failed to attend to the University. Corrective Action Plan The institution will enhance the total withdrawal process by assigning a dedicated financial aid officer to each campus, responsible for overseeing all funds. This officer will be solely accountable for determining whether a withdrawal is official or unofficial, executing the Return of Title IV (R2T4) process, and coordinating with the fiscal department to ensure timely completion of refunds. As a further safeguard, the Title IV Compliance Coordinator will rigorously monitor the effectiveness of this corrective action plan and ensure ongoing compliance. Name(s) of the Contact Person(s) Responsible for Corrective Action Doris Quero, Senior Financial Aid Director Carmen Rivera Laboy, Title IV Compliance Coordinator Anticipated Completion Date Will be completed on or before January 15, 2025.

View Audit 330883

Finding 512999 (2024-002)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

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

Finding No. 2024-002 Late Refund Issuance Condition Found During our evaluation of compliance with these requirements, we noted one (1) instance, or six percent (6%) of the sample selected, in which the University failed to return the corresponding refund within 14 days’ time frame from the date the...

Finding No. 2024-002 Late Refund Issuance Condition Found During our evaluation of compliance with these requirements, we noted one (1) instance, or six percent (6%) of the sample selected, in which the University failed to return the corresponding refund within 14 days’ time frame from the date the University determined that the student had a Federal Student Aid (FSA) credit balance. Forty-one (41) days passed between the date the University identified an FSA credit balance for the student and the actual refund to the student. Corrective Action Plan We will aggressively pursue systems automation alternatives to streamline operations and enforce interdepartmental collaboration to ensure strict compliance with deadlines. Additionally, we will deliver targeted cash management training, with a strong focus on rigorously reviewing and optimizing refund processing procedures. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor L. Peña, Director of Finance Ramón L. Menéndez, CFO Dr. Antonio Llorens, CIO Anticipated Completion Date Will be completed on or before January 15, 2025.

View Audit 330883

Finding 512998 (2024-001)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

Cash Management Student Financial Aid

Finding No. 2024-001 Excess of Cash Condition Found In nine (9) of fifty-three (53) return drawdowns from the San Juan Campus, returns were not properly returned on G-5, creating excess cash for more than the required period of ten (10) days (3 business days plus an additional seven calendar days). ...

Finding No. 2024-001 Excess of Cash Condition Found In nine (9) of fifty-three (53) return drawdowns from the San Juan Campus, returns were not properly returned on G-5, creating excess cash for more than the required period of ten (10) days (3 business days plus an additional seven calendar days). In addition, refunds were not returned on G-5 in a timely manner during the required period of thirty (30) days. Corrective Action Plan The institution will appoint a dedicated G-5 administrator in Puerto Rico, independent of the Miami office, to ensure compliance. This role will be complemented by the active pursuit and implementation of advanced system functionalities designed to enhance the identification of student cases and automate and streamline processes. This comprehensive initiative will not only fortify existing procedures but will also significantly enhance operational efficiency and accountability, with an immediate escalation protocol requiring that any delays or processing issues be reported to management for prompt resolution. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor L. Peña, Director of Finance Ramón L. Menéndez, CFO Dr. Antonio Llorens, CIO Anticipated Completion Date Will be completed on or before December 15, 2024

View Audit 330883

Finding 512997 (2024-001)

Significant Deficiency 2024

Grand Traverse Academy

MI

Internal Control / Segregation of Duties Special Tests & Provisions Procurement, Suspension & Debarment

Findings and Recommendations: 2024 – 001: Finding Type: Noncompliance and significant weakness in internal control over compliance. Condition: The Academy’s existing internal controls did not prevent or detect the noncompliance with provisions of the Davis-Bacon Act for construction contracts in exc...

Findings and Recommendations: 2024 – 001: Finding Type: Noncompliance and significant weakness in internal control over compliance. Condition: The Academy’s existing internal controls did not prevent or detect the noncompliance with provisions of the Davis-Bacon Act for construction contracts in excess of $2,000. Recommendation: The Academy should review and revise its internal controls and procedures to ensure prevention and detection of future noncompliance when entering into construction contracts that utilize federal funding of which 2 CFR Part 176 Subpart C applies. Corrective Action Plan: The Academy is aware of the finding and is implementing procedures to prevent further noncompliance in the future. More effective internal control procedures surrounding the bid process are being put into place. Additionally, the Academy will revise bid documents to ensure all applicable provisions of the Davis-Bacon Act are met. Responsible Department: Business department and superintendent. Responsible Person: Michelle Floering, Superintendent Planned Completion Date (TBD or Date): January 1, 2025.

View Audit 330877

Finding 512995 (2024-001)

Significant Deficiency 2024

West Shore Community College

MI

Special Tests & Provisions Reporting Significant Deficiency

Auditor Description of Condition and Effect. The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that perio...

Auditor Description of Condition and Effect. The Code of Federal Regulations, 34 CFR 668.22(f)(2)(i), states that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in the period of enrollment and the number of calendar days completed in that period. It was noted during our testing of R2T4 calculations that the College is not excluding the correct number of days for scheduled breaks of five days or more in both the 2023 fall and 2024 spring terms. Thus, all calculations performed for both of these terms were determined to be inaccurate. Incorrect break days were used in the calculation due to an error in the entering of the College's academic schedule information into the PowerFAIDS system, resulting in incorrect dates being used in the preparation of refund calculations within the system. As a result of this condition, the students' return of funds calculation was not done correctly and the return of funds back to the federal government was for the incorrect amount. No costs are required to be questioned as the amounts did not exceed the reporting threshold. Auditor Recommendation. We recommend the College review the R2T4 requirements and implement procedures to ensure the R2T4 calculations are using the correct amount of term days. Corrective Action. The Director of Financial Aid has reviewed the R2T4 requirements in detail and have implemented enhanced procedures to ensure accurate R2T4 calculations moving forward. One of the key steps in the College's corrective action plan is to introduce a more rigorous review process when developing our annual academic calendars. This includes conducting a pre-term audit of the calendar to verify the total number of term days, including the correct designation of non-instructional days, when developing the proposed academic calendar. Once cross-checking against R2T4 requirements has been completed, the Registrar will bring the proposed calendar to the College’s Institutional Effectiveness Team. This group will then serve as an additional review panel and approval body to ensure all term days, including breaks, are accurately reflected to prevent future discrepancies in the R2T4 calculations. Responsible Party. The Dean of Student Services will take primary responsibility for overseeing this process and ensuring accuracy and R2T4 compliance. Anticipated Completion Date. The corrective action plan is already in progress, with full implementation expected by June 30, 2025.

View Audit 330866

Finding 512990 (2024-004)

Significant Deficiency 2024

Wakefield Community School

NE

Subrecipient Monitoring Reporting School Nutrition Programs

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 330850

Finding 512989 (2024-001)

None 2024

West Carroll Community School District No 314

IL

Special Tests & Provisions

District will perform audit adjustments/journal entries as directed and record/update daily procedures to avoid need for adjustments on future audits.

View Audit 330837

Finding 512979 (2024-001)

None 2024

Certell, INC

IN

Questioned Costs Student Financial Aid Special Tests & Provisions

Finding 2024-001: Unpaid Credit Balance – As the funds were used to pay prior academic year tuition, it is recommended the Institution increase controls over credit balances. Comments on Finding and Recommendation(s): HJC concurs with the finding. Student had requested funds be used to pay prior y...

Finding 2024-001: Unpaid Credit Balance – As the funds were used to pay prior academic year tuition, it is recommended the Institution increase controls over credit balances. Comments on Finding and Recommendation(s): HJC concurs with the finding. Student had requested funds be used to pay prior year balance, but we should not have exceeded the $200 maximum allowed by regulation. Actions Taken or Planned: FA staff has reviewed the regulatory restrictions on prior-year payments to ensure that, even at a student's request, we do not exceed the $200 maximum allowed. Excess funds retained have been returned to the student.

View Audit 330798 Questioned Costs: $1

Finding 512977 (2024-004)

None 2024

Certell, INC

IN

Questioned Costs Student Financial Aid Special Tests & Provisions

Finding 2024-004: Unpaid Refund – It is recommended the Institution refund the $2,071 to the Department of Education and increase controls over paying refunds. Comments on Finding and Recommendation(s): HJC has refunded the funds to the Department of Education as recommended by the audit team. Thi...

Finding 2024-004: Unpaid Refund – It is recommended the Institution refund the $2,071 to the Department of Education and increase controls over paying refunds. Comments on Finding and Recommendation(s): HJC has refunded the funds to the Department of Education as recommended by the audit team. This was the first active quarter in the new SIS and there was an attendance processing error. The student only logged in one time but was not withdrawn. When found, the funds were returned to the Department of Education. Actions Taken or Planned: As soon as the issue was discovered, HJC began looking at options, and entered into an agreement with CourseKey for the accurate daily import of academic and attendance information into the Campus Cafe SIS system. Daily academic information exports to GF AS are being done to ensure they have the most accurate information available for processing Title IV aid.

View Audit 330798 Questioned Costs: $1

Corrective Action Plans

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