Corrective Action Plan December 16, 2022 Cognizant or Oversight Agency for Audit Labette Community College respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2022. The findings from the December 16, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding: 2022-001 ? Special Tests and Provisions ? Return of Title IV Funds Condition: The date of the institution?s determination of a student?s withdrawal is the date the student began the official withdrawal process or the date of the student?s notification, whichever is later. During our testing of the withdrawn students, it was noted that Labette Community College did not use the correct determination date when calculating the return of Title IV funds. Recommendation: Policies and procedures should be written and additional training should be understanding of the institution?s date of determination of a student?s withdrawal. Views of responsible officials and planned corrective action: New staff continue to be trained and are learning the rules and regulations with Title IV Funding. We have also added this to a R2T4 checklist staff use to ensure there are no more errors when reporting the date of the school?s determination on the R2T4. If the Oversight Agency for Audit has questions regarding this plan, please call Leanna Doherty, Vice President of Finance and Operations, at (620) 820-1231. Sincerely, Labette Community College Labette Community College