Finding Text
2025-002 - Inaccurate Reporting (repeat) Finding Type. Immaterial Noncompliance / Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The College is required to submit quarterly reports for the Associate Degree in Nursing to Bachelor of Science in Nursing ("ADN-BSN") program, free of errors, to MiLEAP's Office of Sixty by 30. Condition. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. Cause. This condition was caused by a lack of detail reviewer of the quarterly reports by a second individual prior to submitting, due in part to employee turnover during the year. Effect. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by MiLEAP's Office of Sixty by 30 or external auditors. Questioned Costs. No costs were required to be questioned as a result of this finding, inasmuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.