Corrective Action Plans

Finding 512227 (2024-002)

Significant Deficiency 2024

NY

Cash Management

1. The School will establish a grant management calendar to track all grant-related deadlines, including submission dates for final expenditure report. 2. The School’s management will conduct quarterly review of the grant expenditures and budget alignments for the major government grants.

View Audit 329993

Finding 512219 (2024-004)

None 2024

Texas Wesleyan University

TX

Questioned Costs Student Financial Aid Eligibility

Finding: 2024-004 Satisfactory Academic Progress Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: July 31, 2024 The audit noted one student was awarded financial aid despite not meeting Satisfactory Academic Progress (SAP) standards. The issue stemmed from a ...

Finding: 2024-004 Satisfactory Academic Progress Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: July 31, 2024 The audit noted one student was awarded financial aid despite not meeting Satisfactory Academic Progress (SAP) standards. The issue stemmed from a lapse in the SAP review process at the end of the Fall 2023 term, which was primarily attributed to staff turnover and insufficient training for remaining personnel. When the student did not enroll for the Spring term but later registered for the Summer 2024 session, there were no safeguards in place to prevent the system from awarding financial aid. This oversight highlighted a gap in the current process, emphasizing the need for a more robust mechanism to flag students who are not in compliance with SAP prior to awarding financial aid. In the new organizational structure, the Financial Aid Business Analyst is responsible for executing the SAP process. This individual has approximately 10 years of experience working with SAP processes. During the 2023-2024 academic year the University worked diligently to respond to a Federal Program Review from the U.S. Department of Education, (ED). As a result of the corrective actions being undertaken by the University new procedures in many areas were being drafted and implemented. A new Director of Financial Aid, with over 30 years of experience in financial aid, was hired to improve the overall student service and compliance with the Federal Title IV program. The new director commenced his duties on February 1, 2024. Since that time the University has reorganized the financial aid office by creating an Assistant Director and Financial Aid Business Analyst position who have increased the expertise and overall years of financial aid experience. A leadership team including the Director of Financial Aid, Registrar, Director of Student Accounts, Associate Provost, Provost and Vice President for Finance and Administration was created in January 2024 and meet bi-weekly to discuss Title IV compliance topics, process improvement and customer service. Most of the Financial Aid team’s time in the spring and summer was spent working on the new FAFSA. The team has redirected their efforts in training, standardizing, documenting and improving processes to ensure Title IV compliance and better serve students.

View Audit 329972 Questioned Costs: $1

Finding 512214 (2024-003)

None 2024

Texas Wesleyan University

TX

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

Finding: 2024-003 Verification Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: October 17, 2024 The auditors identified two issues related to verification of financial aid data supplied on the FAFSA by students. Both findings were from the fall of 2023 and i...

Finding: 2024-003 Verification Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: October 17, 2024 The auditors identified two issues related to verification of financial aid data supplied on the FAFSA by students. Both findings were from the fall of 2023 and in both cases a secondary review was completed and still was not accurately completed. The Office of Financial Aid developed and implemented a comprehensive Business Process Guide (BPG) on October 17, 2024. The guide is aimed at ensuring that all required fields within the verification process are meticulously reviewed and corrected as needed. This guide serves as a crucial resource for staff involved in the financial aid verification process, outlining best practices and standard procedures to maintain compliance and accuracy. The verification correction process follows a two-step approach: 1. Initial Review and Correction: Staff members are required to conduct a thorough review of the required data fields. This involves checking the required ISIR data fields against other supplemental information to identify any discrepancies or inaccuracies. Once identified, corrections are made to ensure that all data aligns with federal and institutional requirements. 2. Final Confirmation and Awarding: After the necessary corrections are implemented, a secondary review is conducted by the Assistant Director to confirm that the adjustments are accurate. This ensures that students receive the correct financial aid awards based on updated and verified information. To maintain transparency, accountability, and an adequate documentation trail. It is imperative that any comments added to student accounts are detailed and include pertinent information regarding the verification process. This documentation serves as a record of the actions taken and aids in future audits and reviews. The Assistant Director of Financial Aid is a very experienced financial aid professional and holds NASFAA certifications in Verification, R2T4, Student Eligibility, Direct Loans and Professional Judgement. The Assistant Director plays a pivotal role in the verification process, being responsible for updating the BPG to reflect any changes in regulations or best practices. Additionally, the Assistant Director will lead training sessions for staff members to ensure they are well-versed in the verification procedures outlined in the BPG. Ongoing training will be provided as needed to accommodate changes in policies or technologies. By implementing this structured approach to verification corrections, the University aims to enhance the accuracy of financial aid processing and improve the overall student experience.

View Audit 329972

Finding 512212 (2024-002)

Significant Deficiency 2024

Texas Wesleyan University

TX

Student Financial Aid Reporting Special Tests & Provisions

Finding: 2024-002 Enrollment Reporting Responsible Party: Dr. Karen Jarrell, Director of Office of Student Records and Registrar Completion Date: December 30, 2024 The Deputy Registrar from the Office of Student Records (OSR) is responsible for enrollment reporting to the National Student Loan Data ...

Finding: 2024-002 Enrollment Reporting Responsible Party: Dr. Karen Jarrell, Director of Office of Student Records and Registrar Completion Date: December 30, 2024 The Deputy Registrar from the Office of Student Records (OSR) is responsible for enrollment reporting to the National Student Loan Data System (NSLDS). The university uses a servicer, National Student Clearinghouse (NSC) to complete the reporting requirement. Enrollment data is scheduled to be transmitted to the NSC every thirty days to ensure timely reporting to the National Student Loan Data System (NSLDS). The University has consistently met this 30-day reporting to NSC. The audit noted four students had incorrect program start dates in NSLDS from April 2022 and August 2022, each off by one day. The University’s Student Information System (SIS) reflects the correct program start dates, indicating a potential issue in the data transmission between NSC and NSLDS. In July 2022, several announcements were made concerning the technical issues with NSLDS which prevented reporting for periods of time, including “NSLDS Professional Access – Documentation of Enrollment Reporting and Post-screening Delays for Audit Purposes” published on August 31, 2022. The audit noted three errors related to timely reporting. The university’s SIS records indicate these records were reported to NSC within the 30-day timeframe. However, these records were not transmitted from NSC to NSLDS timely. The Deputy Registrar is currently collaborating with the NSC Compliance division to determine the cause of these discrepancies and how best to correct the records in NSLDS. A response from NSC is anticipated by October 31, 2024. The audit also noted three students who were less than full-time that were not reported to NSC or NSLDS. The Deputy Registrar is researching the SIS system rules to determine the root cause of these errors so they can be corrected. The Deputy Registrar will ensure the reporting rules will be corrected by November 30, 2024, and will ensure any less than full time students are corrected in NSLDS by December 30, 2024. To enhance the enrollment reporting process, the Deputy Registrar, Registrar, and Director of Financial Aid will meet with NSC staff and IT staff to establish a method for comparing monthly data submitted to NSC with the data in the NSLDS system. This will help identify any discrepancies for immediate correction. This project is expected to be completed by December 30, 2024.

View Audit 329972

Finding 512207 (2024-001)

Significant Deficiency 2024

Texas Wesleyan University

TX

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding: 2024-001 R2T4 Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: November 30, 2024 With the new Financial Aid leadership, the university has already implemented many new strategies to strengthen the Return of Title IV Funds (R2T4) process. The Universi...

Finding: 2024-001 R2T4 Responsible Party: Douglas Cleary, Director of Financial Aid Anticipated Completion Date: November 30, 2024 With the new Financial Aid leadership, the university has already implemented many new strategies to strengthen the Return of Title IV Funds (R2T4) process. The University created a new position, Financial Aid Business Analyst, whose primary responsibility is to maintain financial aid systems, maintain process documentation and provide staff system training and to oversee the R2T4 process. The Financial Aid Business Analyst has two years of previous experience being responsible for R2T4 calculations, completed the National Association of Student Financial Aid Administrators (NASFAA) R2T4 five-week certification program on October 14, 2024, and is in the process of training a Financial Advisor in performing R2T4 calculations. Other areas that have been identified will improve the R2T4 process are as follows: 1. Earlier Availability of the Academic Calendar: The Financial Aid Office leadership (Director, Assistant Director, Financial Aid Business Analyst) will work with the Office of Student Records (Registrar and Deputy Registrar) to ensure that there is an accurate R2T4/academic calendar. Both offices will work to develop such calendars with a clear description of the dates the University is closed for students, and that calendars can be developed years in advance. This will facilitate accurate determination of begin/end dates, break days and the total number of class days within any term. This will also encourage greater levels of transparency and oversight by both offices. The R2T4/academic calendar will also be shared with the Student Accounts Office, adding additional transparency and understanding. Timeline: The calendar for the Spring semester 2025 and the 2025-2026 academic calendar has already been developed and approved. The 2026-2027 academic calendar has been submitted to faculty for their input and will be completed by November 30, 2024. 2. Daily Percentage Calculator: The Financial Aid Business Analyst developed a daily percentage calculator that, implemented for Fall 2024, when combined with the academic calendar, will enable the accurate input of all term dates to generate precise daily percentage calculations for R2T4 purposes. This is also being expanded to create sub-term daily percentage calculations to eliminate the need for manual completion with each module-type calculation. 3. Post-Withdrawal Disbursements: The Financial Aid Business Analyst worked with Information Technology to ensure required communications related to R2T4 including post withdrawals (PWD) are now an automated process after completion of the calculations. This automation was implemented in August 2024. The PWD findings in this audit were the work by previous leadership within the Financial Aid Office. 4. Collaboration with IT for Updated Reporting: Financial Aid Office leadership (Financial Aid Business Analyst, Director) are collaborating with the IT to develop updated reports that will help accurately identify students who have unofficially withdrawn and require review during the R2T4 process. This initiative aims to create a preventive control that identifies errors and ensure timely calculations. The timeline for completion of the updated report is November 30, 2024. 5. Strengthening Internal Controls: The Director of Financial Aid has identified a Financial Aid Advisor who is currently being trained on R2T4 process, and who will eventually assume the primary responsibility for R2T4 calculations. The Financial Aid Business Analyst will provide secondary reviews to ensure accuracy and consistency. Note: The two PWDs from the Fall 2023 semester highlight a significant oversight by previous financial aid leadership. The inadvertent miscalculation of break days stemmed from confusion about the academic calendar. It appeared to suggest that students were required to attend classes on the weekend proceeding Thanksgiving week, while in reality, classes concluded the prior Friday. As a result, the Fall break should have been calculated as 9 days instead of 7.

View Audit 329972

Finding 512200 (2024-001)

Significant Deficiency 2024

Valley-Wide Health Systems, Inc.

CO

Questioned Costs

Condition – Patient co-payments and the Sliding Fee Discount Program adjustments were incorrect for three patients selected. Recommendation – We recommend that procedures be put in place to insure patient data is correctly entered into the billing software. Views of Responsible Officials and Planned...

Condition – Patient co-payments and the Sliding Fee Discount Program adjustments were incorrect for three patients selected. Recommendation – We recommend that procedures be put in place to insure patient data is correctly entered into the billing software. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and will ensure documentation and processed regarding the Sliding Fee Discount Program are updated and adhered to. Anticipated Date of Completion – In progress, continually. Action Taken – A quality assurance staff will be reviewing information input from various staff into the billing software and providing continuous training to staff as needed. Person Responsible for Corrective Action Plan – Javier Martinez, Chief Financial Officer.

View Audit 329962 Questioned Costs: $1

Finding 512199 (2024-001)

Significant Deficiency 2024

Up Academy Charter School of Boston and Up Academy Charter School of Dorchester

MA

Reporting Subrecipient Monitoring

October 29, 2024 Department of Education UP Academy Charter School of Boston and UP Academy Charter School of Dorchester respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Str...

October 29, 2024 Department of Education UP Academy Charter School of Boston and UP Academy Charter School of Dorchester respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: The findings from the schedule of findings and questioned costs for the year ended June 30, 2024 are discussed below. The finding IS numbered consistently with the number assigned in the schedule. SIGNIFICANT DEFICIENCY AND MATERIAL INSTANCE OF NON-COMPLIANCE DEPARTMENT OF EDUCATION 2024-01 COVID-19 - Education Stabilization Fund Assistance Listing Number 84.425 Recommendation: AAFCPAs recommends that management follows its internal controls as intended to ensure the annual performance report agrees back to the Schedule of Expenditures of Federal Awards. Action Taken: Management has implemented an annual review of grant profit and loss statements to ensure that all Federal grants have no net income at the end of the fiscal year, completed by the Chief Financial Officer in conjunction with the rest of the finance team. Financial reports submitted externally will be agreed to the audited financial statements If the Department of Education has questions regarding this plan, please call Ashley Hutchinson O’Connor at (603) 553-2332. Sincerely yours, Ashley Hutchinson O’Connor Chief Financial Officer UP Education Network

View Audit 329959

Finding 512193 (2024-002)

Significant Deficiency 2024

L'anse Area Schools

MI

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Wage rate requirements were discussed during the bidding process. However, the School District and engineers were not aware the specific language needed to be included in the bid and contract. The School District used a contractor that did pay at and above the required wage rates; however, certified...

Wage rate requirements were discussed during the bidding process. However, the School District and engineers were not aware the specific language needed to be included in the bid and contract. The School District used a contractor that did pay at and above the required wage rates; however, certified payrolls were not required to be provided and the subcontractor agreement was not required to have prevailing wage language. The School District is aware of the written requirement for future projects.

View Audit 329944

Finding 512190 (2024-001)

Significant Deficiency 2024

Willow Village Housing Corporation

OK

The Corporation submit the financial audits for the years ended June 30, 2024 and 2023 to the FAC.

View Audit 329942

Finding 512189 (2024-003)

Significant Deficiency 2024

Volunteers of America Minnesota and Wisconsin

MN

Subrecipient Monitoring Significant Deficiency

Special Programs for the Aging – Title III Part C Nutrition Services – Assistance Listing No. 93.045 Recommendation: We recommend careful review of the Uniform Guidance requirements for subaward contracts in comparison to subaward agreement templates to identify requirements and updates needed. Exp...

Special Programs for the Aging – Title III Part C Nutrition Services – Assistance Listing No. 93.045 Recommendation: We recommend careful review of the Uniform Guidance requirements for subaward contracts in comparison to subaward agreement templates to identify requirements and updates needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The organization has worked closely with Trellis, the Area Agency on Aging, to review the Uniform Guidance requirements for subaward contracts. Together, they will update the Senior Nutrition Program Purchase of Service Contracts for 2025 to ensure compliance. The updated contracts will now include the required Federal Award Identification Number (FAIN) and the Catalog of Federal Domestic Assistance (CFDA) number for Assisted Living programs. These actions will address the recommendations and ensure alignment with the Uniform Guidance requirements.. Name of the contact person responsible for corrective action: Linda Kirkendall, Associate Director of the organization’s Senior Nutrition Program Planned completion date for corrective action plan: January 1, 2025

View Audit 329937

Finding 512157 (2024-002)

Significant Deficiency 2024

Casper/natrona County International Airport

WY

Reporting

2024-002 Reporting Program Airport Improvement Program Name of Contact Person Tatum Hlavacek, Deputy Director of Finance Corrective Action Plan Casper/Natrona County International Airport submitted the required reports as soon as they were aware they had not been filed. Additionally, project engin...

2024-002 Reporting Program Airport Improvement Program Name of Contact Person Tatum Hlavacek, Deputy Director of Finance Corrective Action Plan Casper/Natrona County International Airport submitted the required reports as soon as they were aware they had not been filed. Additionally, project engineers had submitted the required SF-425 report at project completion for each open grant completed in fiscal year 2024. Airport staff have implemented a process to remind staff of upcoming reporting deadlines as appropriate to ensure required reports are filed timely. Proposed Completion Date June 30, 2025

View Audit 329893

Finding 512151 (2024-001)

None 2024

Casper/natrona County International Airport

WY

Subrecipient Monitoring Reporting

2024-001 Reporting Program Airport Improvement Program Name of Contact Person Tatum Hlavacek, Deputy Director of Finance Corrective Action Plan Casper/Natrona County International Airport reviewed the reports submitted and filed a corrected form with the amounts reported on the appropriate account...

2024-001 Reporting Program Airport Improvement Program Name of Contact Person Tatum Hlavacek, Deputy Director of Finance Corrective Action Plan Casper/Natrona County International Airport reviewed the reports submitted and filed a corrected form with the amounts reported on the appropriate accounting basis. Airport staff will continue to enhance their understanding of the reports filed and the underlying accounting records used to support the information reported to ensure amounts reported in the future are accurate and on the correct basis of accounting as appropriate. Proposed Completion Date June 30, 2025

View Audit 329893

Finding 512150 (2024-003)

None 2024

St Gabriel Health Clinic INC

LA

Managment plans to implement procedures to ensure that proper sliding fee discounts are provided to patients.

View Audit 329882

Finding 512149 (2024-002)

Significant Deficiency 2024

St Gabriel Health Clinic INC

LA

Cash Management

Management plans to implement procedures for grant funded expenditures to ensure that proper documentation supporting the funds request are available and at the time the drawdown of grant funds.

View Audit 329882

Finding 512135 (2024-006)

Significant Deficiency 2024

Connors State College

OK

Matching / Level of Effort / Earmarking Student Financial Aid Cash Management § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.268 Finding: The College did not have documentation that Direct Loan Reconciliation was performed. Context: During our testing we identified the March 2024 Direct Loan Reconciliation was not timely performed and documented. Cause: Due t...

Student Financial Assistance Cluster- Assistance Listing No. 84.268 Finding: The College did not have documentation that Direct Loan Reconciliation was performed. Context: During our testing we identified the March 2024 Direct Loan Reconciliation was not timely performed and documented. Cause: Due to staff turnover, direct loan reconciliation for March 2024 was not performed timely. Recommendation: We recommend the College implement a formal review procedure to document that the direct loan reconciliations are performed on a timely basis each month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A formal review process was already in place. The issue came from the turnover in the FA department leading to a loss of access. This will be remediated moving forward with more than one FA staff having reporting access and knowledge of reconciliations. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878

Finding 512130 (2024-005)

Significant Deficiency 2024

Connors State College

OK

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.063, Finding: The College under-awarded funds for the Pell Grant. Context: During our testing, we identified 2 out of 40 students were awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment s...

Student Financial Assistance Cluster- Assistance Listing No. 84.063, Finding: The College under-awarded funds for the Pell Grant. Context: During our testing, we identified 2 out of 40 students were awarded and disbursed less Pell funds than should have been awarded based on the 23-24 Pell payment schedule. The Pell payment schedule considers the cost of attendance, the student's Expected Family Contribution and the enrollment status of the student. Cause: Student was initially not disbursed Pell funds due to electronic terms & conditions not being completed. However, when the student completed this requirement in the Spring, Pell was not disbursed for the Fall semester Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge procedures and knowledge will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878 Questioned Costs: $1

Finding 512121 (2024-004)

Significant Deficiency 2024

Connors State College

OK

Matching / Level of Effort / Earmarking Student Financial Aid Eligibility § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly have documentation of exit counseling notification. Context: During our testing of 40 students, we identified 5 students that did not have documentation of exit counselin...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly have documentation of exit counseling notification. Context: During our testing of 40 students, we identified 5 students that did not have documentation of exit counseling notification. Cause: The College did not have proper procedures in place to ensure that notification of required exit counseling was sent to applicable students. Recommendation: We recommend the College review reporting processes to ensure all students that require exit counseling receive it in a timely manner Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge about loan exit counseling will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 12/15/2024

View Audit 329878

Finding 512120 (2024-003)

Significant Deficiency 2024

Connors State College

OK

Matching / Level of Effort / Earmarking Student Financial Aid Significant Deficiency § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly notify students when loans were credited to student's ledger account. Context: During our testing of 40 students, we identified that there were 5 students that did not re...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly notify students when loans were credited to student's ledger account. Context: During our testing of 40 students, we identified that there were 5 students that did not receive the required notification of Direct Loan disbursements Cause: Due to staff turnover, loan notifications were missed being sent out to students. Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This is due to a loss of knowledge due to turnover within the FA department. Moving forward, knowledge about loan notifications will be disseminated to all FA staff to ensure there are no gaps causing a reoccurring issue. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 12/15/2024

View Audit 329878

Finding 512119 (2024-002)

Significant Deficiency 2024

Connors State College

OK

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Student Financial Assistance Cluster-Assistance Listing No. 84.007, 84.038, 84.063, 84.268 ...

Student Financial Assistance Cluster-Assistance Listing No. 84.007, 84.038, 84.063, 84.268 Finding: The College did not properly report student enrollment changes for students who received federal student aid to the National Student Loan Data System (NSLDS). Context: During our testing of 40 students, we identified 3 students that did not have their Program enrollment reported to NSLDS and 3 students that had Program enrollment effective dates that did not match institutional records. Cause: The College didn't have proper procedures in place to verify students' status in NSLDS matched the institution's records accurately. Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC will put in place procedures that will ensure that submissions are reported accurately. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 01/01/2025

View Audit 329878

Finding 512118 (2024-001)

Significant Deficiency 2024

Connors State College

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Finding: The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculations and did not have formal procedures in place to document review of calculations. Context: During ...

Student Financial Assistance Cluster- Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Finding: The College used the incorrect withdrawal date when calculating Return to Title IV (R2T4) calculations and did not have formal procedures in place to document review of calculations. Context: During our testing, we identified 2 out of 15 R2T4 calculations used an incorrect withdrawal date in their calculation. Also, during our testing, we identified 13 instances of no documentation of a formal review of R2T4 calculations. Cause: The College was using the date a withdrawal form was processed, rather than the date the withdrawal process began. Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will review policies and procedures and make adjustments as needed to ensure that the calculations are accurate. Name(s) of the contact person(s) responsible for corrective action: Tina Ballinger Planned completion date for corrective action plan: 11/01/2024

View Audit 329878 Questioned Costs: $1

Finding 512117 (2024-001)

Material Weakness 2024

Mana Academy

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Management will provide the USBE with the correct the amount of ESSER funds expended by FTE categories, the number of FTE’s supported with ESSER funds and the total number of FTE positions on September 30, 2023.

View Audit 329874

Finding 512114 (2024-003)

Material Weakness 2024

Lutheran Social Services of South Dakota

SD

Questioned Costs Eligibility Material Weakness § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: a. One instance in which a family was overpaid for one month due to the family obtaining employment...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: a. One instance in which a family was overpaid for one month due to the family obtaining employment. b. One instance in which a family was underpaid for one month based upon their family size and eligibility for the month. Additionally, documentation was not retained to support one month's redetermination of eligibility and check copies for two months were not retained to support the payment to the family. c. Three instances in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a check was written to a family who out-migrated from the state of South Dakota and the family did not cash the check; however, the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: a. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the proration when a client obtains employment during the month. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. Additionally, document retention requirements will be reviewed with staff. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying appropriate staff to void checks. LSS also implemented a new software program during the fiscal year to make the review process more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2024

View Audit 329857 Questioned Costs: $1

Finding 512113 (2024-002)

Significant Deficiency 2024

Lutheran Social Services of South Dakota

SD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Reporting Finding Summary: The FFATA report filed for Huron School District included the incorrect Subaward Obligation/Action Da...

Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Reporting Finding Summary: The FFATA report filed for Huron School District included the incorrect Subaward Obligation/Action Date within the FFATA Subaward Reporting System. Corrective Action Plan: FFATA reporting requirements were reviewed after the 2023 single audit report was received to ensure management has the correct understanding of reporting terms. The report in question was prepared and filed during July 2023 which was prior to the 2023 single audit report being finalized. FFATA reports filed during April 2024 and May 2024 were properly filed. Responsible Individuals: Nathan Beyer, Emily Lyons Anticipated Completion Date: December 31, 2023

View Audit 329857

Finding 512111 (2024-002)

Material Weakness 2024

Indiana Economic Development Corporation

IN

Reporting § 200.303 § 200.329

We agree with the recommendation and as of October 2024 have implemented an additional layer of review, effective for the first round of reports filed for FY2025.

View Audit 329851

Finding 512108 (2024-001)

Significant Deficiency 2024

Family Medical Center of Michigan, Inc.

MI

Significant Deficiency Special Tests & Provisions

Family Medical Center will have management or assigned staff to review all current sliding fee patients and ensure that the Center has an updated sliding fee application for each. FMC will provide additional training to front desk staff at each site and require them to obtain the proper application ...

Family Medical Center will have management or assigned staff to review all current sliding fee patients and ensure that the Center has an updated sliding fee application for each. FMC will provide additional training to front desk staff at each site and require them to obtain the proper application and documentation. Patient Accounts will review the current application to ensure that the current patients are charged the proper sliding fee scale. Management will develop a training module with Human Resources to have each staff complete in addition to hiring additional staff. This corrective action is expected to be completed by March 31, 2025.

View Audit 329843

Corrective Action Plans

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