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Corrective Action Plans

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Finding 505280 (2024-003)
Significant Deficiency 2024
Brandywine Community Schools
MI
Significant Deficiency Internal Control / Segregation of Duties
The District is improving their current policy for support for any federal draw is immediately attached to the federal request. This will make the information readily available when requested.
The District is improving their current policy for support for any federal draw is immediately attached to the federal request. This will make the information readily available when requested.
View Audit 327909
Finding 505279 (2024-002)
Material Weakness 2024
Brandywine Community Schools
MI
Material Weakness Internal Control / Segregation of Duties
The District plans on reviewing federal revenue accounts with the District’s Grant Auditor Report, Berrien RESA report, and other federal grant documents and reconcile to federal grant expenditures in the District’s general ledger when preparing the District’s Schedule of Federal Awards.
The District plans on reviewing federal revenue accounts with the District’s Grant Auditor Report, Berrien RESA report, and other federal grant documents and reconcile to federal grant expenditures in the District’s general ledger when preparing the District’s Schedule of Federal Awards.
View Audit 327909
Finding 505278 (2024-001)
Significant Deficiency 2024
McNc
NC
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Name of Contact Person: Sarah Taylor, CFO Corrective Action: The Organization agrees that a significant deficiency exists regarding internal controls over financial reporting related to the revision to the fiscal year 2023 consolidated financial statements for a gross vs. net presentation error rela...
Name of Contact Person: Sarah Taylor, CFO Corrective Action: The Organization agrees that a significant deficiency exists regarding internal controls over financial reporting related to the revision to the fiscal year 2023 consolidated financial statements for a gross vs. net presentation error related to ASC 606. The Organization identified the error in the current year review of revenue contracts in accordance with ASC 606, and informed Forvis Mazars of the presentation error. As part of the corrective action plan, Management continually assesses existing and new contracts with ASC 606 and has implemented policies and procedures surrounding the adherence to GAAP accounting requirements. Implementation Date: July 1, 2023
View Audit 327907
Albany College of Pharmacy and Health Sciences
NY
Student Financial Aid Subrecipient Monitoring Reporting
Finding Number: 2024-001 Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Year Ended: June 30, 2024 Responsible Individual: Christine Banewicz Director of Student Accounts Management’s Response and Corrective Action Plan: The College agrees with the finding and recommendation. ...
Finding Number: 2024-001 Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Year Ended: June 30, 2024 Responsible Individual: Christine Banewicz Director of Student Accounts Management’s Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College ran a report of Direct Loan disbursements made during fiscal year 2024, noting that the required communications had not timely been sent out for 43 Direct Loan disbursements that took place from May 31, 2024 through June 30, 2024. Upon discovery of the change in criteria, management identified the students that had been impacted and sent disbursement notifications to students the next day, on July 31, 2024. Management has implemented in their control process an additional step to compare reports of Direct Loan disbursements between the Student Information and Financial Aid systems to identify any discrepancies going forward. The above procedures have already been implemented.
View Audit 327903
Finding 505276 (2024-001)
Significant Deficiency 2024
Denver Seminary
CO
Student Financial Aid Reporting Significant Deficiency
Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Exception found during audit on several student returns of their Title IV aid. This was due to multiple factors. Campus Nexus, our SIS system, reported dates for LDA that did not line up with the drop date indicated by the professo...
Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Exception found during audit on several student returns of their Title IV aid. This was due to multiple factors. Campus Nexus, our SIS system, reported dates for LDA that did not line up with the drop date indicated by the professors on withdrawal/drop forms. A major shift in management of the Registrar’s office also occurred this year that left gaps in information. Our Student Life department that tracks start activity for a term did not translate data to our department for students with loans since they do not track loan borrowing in their system. During audit allstudents were reviewed, in addition to selections to ensure that LDAs were accurate for any R2T4s. As of the Fall 2024 term we will still run our Campus Nexus reports but will be reviewing all dates against withdrawal/drop forms for LDA listed by the professor. The Registrar’s office has a new staff that we are working closely with to ensure accurate data. We also are working directly with Student Life to review inactivity lists the first and second week of classes and are tracking students with loans. Any student with a loan without activity within the first week of classes, we will be returning funding. If they start activity in the second week and maintain activity prior to being dropped at the third week, we can reinstate their loans at their request. Person Responsible for Corrective Action Plan: Gina K Kelbert, Director of Financial Aid Anticipated Date of Completion: Effective since beginning of Fall term 2024.
View Audit 327902
Finding 505267 (2024-001)
Material Weakness 2024
Birmingham Public Schools
MI
Reporting School Nutrition Programs Internal Control / Segregation of Duties
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School ...
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. For certain periods during the year the School District asserts there was a review process in place over the reimbursement requests; however, the review was not documented, and therefore we were not able to verify if the control was in place and operating effectively. For other periods during the year, the School District did not have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The School District's business office performed a detailed review of all meal claim submissions for the 2023-2024 fiscal year. Ultimately, the lack of a review control during the 2023-2024 fiscal year did not result in inaccurate reporting or incorrect amount of reimbursement paid by the Michigan Department of Education. The Business Office has since implemented a formalized internal control procedure beginning in July 2024, whereby a formal documented review of the meal claim submission is performed. Contact person responsible for corrective action: Kevin Taratuta, Chief Financial and Operations Officer Anticipated Completion Date: August 1, 2024
View Audit 327892
Nippersink School District No. 2
IL
Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. Plan: Management will reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Denise Lev...
Condition: During the course of our audit, we determined grant reports were not filed by the required due dates. Plan: Management will reinforce procedures to ensure all grant reports are submitted by the required due date. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Denise Levendoski, Business Manager/Treasurer/CSBO Management Response: N/A
View Audit 327889
Finding 505265 (2024-001)
Significant Deficiency 2024
Ecco Senior Housing - Friendship Gardens
WA
Management has established an additional monthly tracking process to ensure that all reserve payments are being paid timely. Management has added to the property checklist in which Accounting confirms the amount of reserve deposit requirements as noted in the Regulatory Agreement.
Management has established an additional monthly tracking process to ensure that all reserve payments are being paid timely. Management has added to the property checklist in which Accounting confirms the amount of reserve deposit requirements as noted in the Regulatory Agreement.
View Audit 327878
Finding 505261 (2024-005)
Significant Deficiency 2024
Lenoir-Rhyne University
NC
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
Name of Responsible Individual: Courtney Thompson-Ballard, Director of Financial Aid Condition: The University did not accurately verify all required information for 2 students. Corrective Action Plan: The University has reviewed its current verification practices. As a result, the Office of Fina...
Name of Responsible Individual: Courtney Thompson-Ballard, Director of Financial Aid Condition: The University did not accurately verify all required information for 2 students. Corrective Action Plan: The University has reviewed its current verification practices. As a result, the Office of Financial Aid will enhance its policies and procedures to ensure accurate verification outcomes. These enhancements will include additional training for financial aid counselors through both internal and external resources, the implementation of the NASFAA Tax Transcript Decoder documentation, and periodic secondary reviews. Anticipated Completion Date: 12/31/2024
View Audit 327876
Finding 505260 (2024-004)
Significant Deficiency 2024
Lenoir-Rhyne University
NC
Student Financial Aid Period of Performance Reporting
Name of Responsible Individual: Courtney Thompson-Ballard, Director of Financial Aid Condition: For certain students identified through our testing, the University did not submit Federal Pell Grant payment data through the COD website within the required timeframes. Corrective Action Plan: The Un...
Name of Responsible Individual: Courtney Thompson-Ballard, Director of Financial Aid Condition: For certain students identified through our testing, the University did not submit Federal Pell Grant payment data through the COD website within the required timeframes. Corrective Action Plan: The University has evaluated its current practices to confirm student enrollment dates. As a result, the Office of Financial Aid will enhance its policies and procedures for processing Pell grant originations to ensure that accurate enrollment dates are recorded for reporting purposes. These enhancements will include updates to the university’s Pell processing procedures, conducting a simulation of the origination file prior to the official submission to the Common Origination Database (COD), additional training for staff, and implementing periodic secondary reviews. Anticipated Completion Date: 10/31/2024
View Audit 327876
Finding 505259 (2024-003)
Significant Deficiency 2024
Lenoir-Rhyne University
NC
Cash Management Student Financial Aid
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University had one instance during the year that were identified in which Title IV funds drawn were held in excess of the allowable time frame. Corrective Action Plan: This is the first time, to the Universit...
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition: The University had one instance during the year that were identified in which Title IV funds drawn were held in excess of the allowable time frame. Corrective Action Plan: This is the first time, to the University’s knowledge, that this error has occurred. We believe it was a one-off employee manual oversight, and not a systemic issue. We believe the general procedures for performing the Title IV drawdowns are in good standing; however, we will add a process where the AVP of Business and Finance regularly reviews the Title IV drawdowns to prevent this in the future. Anticipated Completion Date: 12/31/2024
View Audit 327876
Finding 505255 (2024-002)
Significant Deficiency 2024
Lenoir-Rhyne University
NC
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition The University did not return credit balances to students within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Business Office, particularly in Stu...
Name of Responsible Individual: Alex Putzer, AVP of Business and Finance Condition The University did not return credit balances to students within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Business Office, particularly in Student Accounts, during summer 2024 through fall 2024. The University recognizes that there needs to be better checks and balances in place to ensure all credit balances triggered by federal aid are properly refunded to students within the 14-day required period. Director of Student Accounts will more frequently post financial aid awards on student accounts, once a week at a minimum. The Business Office will monitor all refunds and process them weekly. Additionally, a concerted effort to have the majority of students signed up for eRefund will be made priority. The AVP of Business and Finance will review the status of all credit balances on Student accounts’ on a weekly basis throughout the year to ensure timely reimbursement. Anticipated Completion Date: 11/30/2024
View Audit 327876
Finding 505251 (2024-001)
Material Weakness 2024
Lenoir-Rhyne University
NC
Student Financial Aid Reporting Special Tests & Provisions
Name of Responsible Individual: Jeni Wyatt, Assistant Provost for Undergraduate Education Condition: The University did not report students' status changes accurately and within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Regis...
Name of Responsible Individual: Jeni Wyatt, Assistant Provost for Undergraduate Education Condition: The University did not report students' status changes accurately and within the required timeframe. Corrective Action Plan: The University experienced significant turnover of staff in the Registrar’s Office in late fiscal year 2023 through fiscal year 2024. This turnover unfortunately was the catalyst for untimely student status change submissions to the NSLDS. This was identified during the 2023 fiscal year-end audit; however, the situation was not able to be rectified until well into the 2024 fiscal year. The University has hired three new permanent staff and an interim registrar, as we search for a permanent registrar. This group has been working with the clearinghouse personnel to work out errors, and reporting is now being addressed in a timely manner. Anticipated Completion Date: 10/31/2024
View Audit 327876
Finding 505241 (2024-003)
Significant Deficiency 2024
Bellevue Independent School District
KY
Questioned Costs Procurement, Suspension & Debarment § 200.320
Board policy will be followed to ensure purchases are in compliance with all federal and state regulations.
Board policy will be followed to ensure purchases are in compliance with all federal and state regulations.
View Audit 327857 Questioned Costs: $1
Finding 505240 (2024-002)
Significant Deficiency 2024
Bellevue Independent School District
KY
Subrecipient Monitoring Special Tests & Provisions
Additional care will be taken in the future to ensure compliance with prevailing wage requirements.
Additional care will be taken in the future to ensure compliance with prevailing wage requirements.
View Audit 327857
Finding 505236 (2024-001)
Significant Deficiency 2024
Hendrix College
AR
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Responsible party: Mr. Shawn Mathis, Associate VP and Controller Hendrix College concurs with the audit finding related to the Return of Title IV funds for a portion of a Student’s Pell Loan. The College offers the corrective actions as outlined below. For any further questions or requests for furth...
Responsible party: Mr. Shawn Mathis, Associate VP and Controller Hendrix College concurs with the audit finding related to the Return of Title IV funds for a portion of a Student’s Pell Loan. The College offers the corrective actions as outlined below. For any further questions or requests for further information, please contact Mr. Shawn Mathis, Associate VP and Controller for the College at 501-450-1474, or email mathis@hendrix. Once a student withdraws from the institution, official notification is sent from the Registrar’s office. Upon notification, the Financial Aid office has a process in place whereby a staff member reviews the student’s account and completes a checklist. If it is determined that the student has federal aid, the student’s record will be forwarded to another staff member to complete the Return of Title IV calculation. In this case, the student did not receive any federal loans other than the Pell and the employee simply checked the wrong box in regard to federal loans. After reviewing the finding with the Office of Business and Finance and the Department of Financial Aid it was agreed that additional documentation would be included in the student’s exit packaging that would be reviewed by the supervisor to serve as additional oversight of the student’s financial aid awards to determine if a Return of Title IV calculations is warranted. In addition to increased documentation within the Financial Aid Office, the business office will review all accounts of withdrawn students to determine if any federal aid was received and if so, will communicate with the Financial Aid office to verify that a Return of Title IV calculation was performed. Estimated completion date: August 2024
View Audit 327845
Finding 505142 (2024-001)
Significant Deficiency 2024
Hamline University of Minnesota
MN
Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University review their current policies and procedures around credit balances and ensure the processes in place are sufficient to ensure student credit balances due to federal funds are refunded within 14 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Individual(s) responsible for processing refunds will review the current internal procedures for processing refunds and student account credits. They will also review the federal guidelines regarding Title IV funds available on fsapartners.ed.gov. After review, the Manager of student accounts will meet with this staff to ensure understanding of procedures and look for areas of improvement and opportunities for clarity. The Manager will also review current procedures to ensure documents are up-to-date and look for areas that require revision. Manager will review current reporting within the Workday system to ensure proper information is being pulled at time of running reports. Names of the contact persons responsible for corrective action: Sirena Huppert, Manager of Student Accounts Planned completion date for corrective action plan: January 1, 2025
View Audit 327809
Whitley Place INC
AR
See table on page 33.
See table on page 33.
View Audit 327802
Valley Housing, Inc.
AR
See table on page 32.
See table on page 32.
View Audit 327801
John L Rankin Senior Living, Inc.
AR
See table on page 33.
See table on page 33.
View Audit 327799
Jackson Burris Senior Apartments, Inc.
AR
See table on page 32.
See table on page 32.
View Audit 327798
Finding 505081 (2024-001)
Significant Deficiency 2024
Elkton Pigeon Bay Port Laker Schools
MI
Subrecipient Monitoring School Nutrition Programs
District responsible individual to implement this plan: Mike Klosowski, CFO The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Federal Award Finding Finding 2024...
District responsible individual to implement this plan: Mike Klosowski, CFO The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Federal Award Finding Finding 2024-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should perform annual on-site reviews of buildings where breakfast and lunch are served prior to February 1st each year as required by Michigan Department of Education. This should be documented by using the Michigan Department of Education’s School Nutrition Program On-Site Review Form. Action to be Taken: Management agrees with the finding and has implemented procedures to make sure the on-site reviews are completed annually by the due date.
View Audit 327758
Finding 505079 (2024-002)
Material Weakness 2024
Mary Lee Flagship
TX
Questioned Costs
Action taken: Management agrees with the finding and commits to following the provided recommendations.
Action taken: Management agrees with the finding and commits to following the provided recommendations.
View Audit 327746 Questioned Costs: $1
Finding 505078 (2024-001)
Material Weakness 2024
Mary Lee Flagship
TX
Subrecipient Monitoring
Action taken: Management agrees with the finding and commits to following the provided recommendations.
Action taken: Management agrees with the finding and commits to following the provided recommendations.
View Audit 327746
Finding 505066 (2024-001)
Significant Deficiency 2024
Rowan-Salisbury Board of Education
NC
Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking
Management will take the steps necessary to ensure matching requirements are met.
Management will take the steps necessary to ensure matching requirements are met.
View Audit 327744 Questioned Costs: $1
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