Friday, March 15, 2024
Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023.
The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule.
Agency: (Federal Agency per Finding) U.S. Department of Education
Audit Period: July 1, 2022 – June 30, 2023
Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants
804 Wayne Avenue
Chambersburg, Pennsylvania
Finding Type: (per Finding) Federal Awards: Material Weakness in internal Controls over Compliance and NonCompliance
Internal Control Type: (please choose the type per the finding) o Material Weakness(es)
o Significant Deficiencies
Audit Finding No.: 2023-002
Federal Program: (per Finding) Student Financial Aid Cluster
Compliance Requirement: (per Finding) Reporting
Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database.
The URL noted above was not reported to the Department of Education for publication in the cash management contracts database.
Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure the URL is reported to the Department of Education for publication in the Cash Management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion.
Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii).
HACC will ensure that we review our reporting requirements and processes annually to ensure that any new requirements are addressed in a timely fashion. HACC has subscribed to any 34 CFR updates to be made aware of any new requirements, which will allow us to update our policies, procedures and task lists to ensure compliance going forward.
Anticipated Completion Date: 3/15/2024
Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull
Director, Finance and Assistant Controller