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FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Summary of Finding: The School Corporation was a member of the Clark County Joint Services Program (Cooperative) during fiscal year 2021-2022. The School Corporation had not properly designed or implemented a ...
FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Summary of Finding: The School Corporation was a member of the Clark County Joint Services Program (Cooperative) during fiscal year 2021-2022. The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made from Special Education funds occurred within the appropriate period of performance. Claims for the Special Education programs were paid without an appropriate level of review or oversight to ensure the expenditures charged to each grant were within the allowed time frame. Although the reimbursement requests submitted to the Indiana Department of Education were prepared by the Corporation Treasurer and approved by the Special Education Director, the School was unable to provide tangible audit evidence of this review and approval process, which may have included a review of the costs included on each request to verify they were within the correct period of performance. Contact Person Responsible for Corrective Action: Ashley Compton, Director of Special Education and Allison Vanover, Corporation Treasurer Contact Phone Number and Email Address: 812-246-3375 alcompton@scsc.school avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Silver Creek School Corporation is no longer part of the Special Education Cooperative. The Special Education Director and the Corporation Treasurer have a standing meeting once per month to review expenditures and receipts to prepare a reimbursement. At that time, the period of performance is also checked for accuracy. The Special education director will code initial expenditures to grant appropriation lines and submit to accounts payable specialist. Accounts payable specialist then confirms that the expenditure can be taken from that line in the working grant document for the corresponding grant. Oversight and review of grant allocations and approved totals with grant budgets are reviewed monthly at the time reimbursements are completed. Anticipated Completion Date: March 2024
FINDING 2023-002 Finding Subject: Child Nutrition Cluster - Eligibility, Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: Eligibility The School Corporation had not properly designed or implemented a system of internal controls, which woul...
FINDING 2023-002 Finding Subject: Child Nutrition Cluster - Eligibility, Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: Eligibility The School Corporation had not properly designed or implemented a system of internal controls, which would include segregation of duties, that would prevent or detect and correct noncompliance relating to the eligibility determination of a child receiving meals. There was no oversight or review to ensure the eligibility determination was correct. Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) The Account Specialist performed the verification of free and reduced price applications. There was no documentation that an oversight, review, or approval process, or other compensating control, had been established to ensure the proper number of applications were verified for accuracy. Contact Person Responsible for Corrective Action: Josh Sinclair, Food Service Director and Allison Vanover, Corporation Treasurer. Contact Phone Number and Email Address: 812-246-3375 jsinclair@scsc.school avanover@scsc.school Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will use the proposed USDA form that has two signatures required. Mr. Sinclair will ensure that all signatures are collected for proof of verification. Mr. Sinclair and Ms. Susan Westfall will be a second check on the eligibility determination. One will do paper applications and the other will do online applications. Then, they will check each other for accuracy. Anticipated Completion Date: March 2024
In response to Finding 2023-001 Prgram Income: Internal Control Identified is the fisal year2023 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified program income procedures to include a review and posting by the Senior Accountant in the financial cl...
In response to Finding 2023-001 Prgram Income: Internal Control Identified is the fisal year2023 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified program income procedures to include a review and posting by the Senior Accountant in the financial close process. Patient payments received less refunds are allocated. The patient payments less refunds amount is an export of the speciality services facility group from the electronic medical record system, eClinicalworks as generated from a Ryan White procvider's clean claim submission. The patients included in the monthly allocation are vetted by Ryan White grant staff during the claim process. Sheila Norris, Director of Finance, will serve as the contact person for this corrective action plan. We hope these charges will sufficiently address Finding 2023-001 Program Income: Internal Control
2023-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A Special Education Cluster Special Education Grants to States: IDEA, Part B ALN: 84.027A Special Education Grants to States: IDE...
2023-001. Procurement United States Department of Education, passed through New York State Department of Education Title I Grants to Local Educational Agencies ALN: 84.010A Special Education Cluster Special Education Grants to States: IDEA, Part B ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants: IDEA Preschool ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund COVID-19: Governor’s Emergency Education Relief Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U United States Department of Agriculture, passed through New York State Department of Education Child Nutrition Cluster School Breakfast Program ALN: 10.553 National School Lunch Program ALN: 10.555 COVID-19: National School Lunch Program ALN: 10.555 COVID-19: Summer Food Service Program for Children ALN: 10.559 Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District’s Assistant Superintendent for Business and Operations will work on updating all policies and procedures relating to U.S. Office of Management and Budget Uniform Guidance to ensure that District policies are in compliance with these guidelines. Responsible Contact Person: Jeremy Feder Assistant Superintendent for Business and Operations Lawrence Union Free School District 2 Reilly Road Cedarhurst, NY 11516 Anticipated completion date: June 30, 2024.
Audit Finding Reference: 2023-002 Management’s Views and Planned Corrective Action: Food Service Balance – We will ensure that we spend the surplus food balance funds in 23-24 and not make a transfer of the funds from the district unless needed to ensure we don’t have an excess fund balance beyond ...
Audit Finding Reference: 2023-002 Management’s Views and Planned Corrective Action: Food Service Balance – We will ensure that we spend the surplus food balance funds in 23-24 and not make a transfer of the funds from the district unless needed to ensure we don’t have an excess fund balance beyond the limit allowed. Name of Contact Person and Completion Date: Name – Bridget Cross Anticipated Completion Date – will be corrected for the 23-24 Audit
View Audit 298287 Questioned Costs: $1
Finding #2023-003 – Material Adjustments (Prior year finding #2022-004) Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its...
Finding #2023-003 – Material Adjustments (Prior year finding #2022-004) Condition: Johnson Block and Company, Inc., proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District’s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were required in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors. In addition, new finance accounting staff are receiving training to assist with correcting this finding. Contact Person: Gary Syftestad Anticipated Completion: Ongoing
Finding #2023-001 – Segregation of Duties (Prior year finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, HR, and grant claims processing. Effect: Because of the lack...
Finding #2023-001 – Segregation of Duties (Prior year finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: cash receipts/revenues, payroll, cash disbursements, HR, and grant claims processing. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs all reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent or detect and correct any misstatements on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding but due to the size of our District and financial constraints we do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education reviews a monthly treasurer’s report and approves all disbursements. The District has also hired a part-time accounting assistant to help segregate some duties. Contact Person: Gary Syftestad Anticipated Completion: Not Applicable
Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obliga...
Auditor Description of Condition and Effect. The College was unable to reconcile direct loans with the COD website during fiscal 2023. The College was unable to obtain the COD reports needed for monthly direct loan reconciliations. As a result of this condition, the College isn't meeting its obligation to complete reconciliations of direct loans on a monthly basis and risks overdrawing. Auditor Recommendation. We recommend that the College communicate with other schools to develop a policy for handling matters such as these when having technology issues. Corrective Action. Currently, the College has fixed this error and is now able to pull the correct reports from the COD website. The College intends to perform reconciliations of direct loans on a monthly basis going forward. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.
Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' act...
Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution, it fails to address the disposal of customer information securely, and it fails to address maintaining a log of authorized users' activity and keeping an eye out for unauthorized access. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley Act and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Steve Spets, Director of IT. Anticipated Completion Date. April 30, 2024.
Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected t...
Auditor Description of Condition and Effect. When funds were returned through COD for one student, they were mistakenly applied to the Fall 2022 semester instead of being applied to the Spring semester, the semester in which the aid was earned. As a result of this condition, the College corrected their mistake by removing the refund from the Fall 2022 semester and applying it to the Spring semester on June 12, 2023. Due to the Covid Forbearance ruling, the unsubsidized loan did not accrue interest which made the correction more straight forward. Auditor Recommendation. We recommend that the College implement procedures to ensure that the return to Title IV calculation and distribution is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will develop a process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.
Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit ...
Auditor Description of Condition and Effect. At the beginning of the Fall 2022 semester, a student was approaching their 600% lifetime Pell limit. When a student is between 500% and 600%, the College is supposed to perform a manual calculation so that the Pell award comes close to the maximum limit but does not exceed it. However, due to mistakenly being marked as full-time instead of three-quarters-time, the calculation resulted in a payment of $3,761 instead of $2,821. As a result of this condition, the College exceeded the Pell Lifetime Eligibility and overpaid a student with $940 in excess funds. It is our understanding that on September 15, 2023, the College was repaid by the student affected by the overpayment. Auditor Recommendation. We recommend that the College implement a secondary review process of not only the calculation, but for the determination of information that is used in the calculation as well. Corrective Action. The College has performed the necessary steps to correct the error and will amend the calculation process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann Decaire, Director of Financial Aid. Anticipated Completion Date. June 30, 2024.
􀀃 Finding􀀃2023􀍲005􀀃 􀀃 Finding􀀃Subject:􀀃Child􀀃Nutrition􀀃Cluster􀀃–􀀃Eligibility􀀃–􀀃Internal􀀃Controls􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃in􀀃place􀀃over􀀃direct􀀃certification􀀃of􀀃 students.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Food􀀃Service􀀃 Contact􀀃Phone􀀃Number􀀃and􀀃Emai...
􀀃 Finding􀀃2023􀍲005􀀃 􀀃 Finding􀀃Subject:􀀃Child􀀃Nutrition􀀃Cluster􀀃–􀀃Eligibility􀀃–􀀃Internal􀀃Controls􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃in􀀃place􀀃over􀀃direct􀀃certification􀀃of􀀃 students.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Food􀀃Service􀀃 Contact􀀃Phone􀀃Number􀀃and􀀃Email􀀃Address:􀀃(260)431􀍲2030,􀀃msnyder@sacs.k12.in.us􀀃 􀀃 Views􀀃of􀀃Responsible􀀃Official:􀀃We􀀃concur􀀃with􀀃the􀀃finding.􀀃 Description􀀃of􀀃Corrective􀀃Action􀀃Plan:􀀃 All􀀃direct􀀃certification􀀃information􀀃shall􀀃be􀀃initiated􀀃by􀀃the􀀃Director􀀃of􀀃Food􀀃Service:􀀃Pulling􀀃the􀀃 information􀀃monthly􀀃from􀀃CNP􀀃Web.􀀃The􀀃list􀀃of􀀃students􀀃to􀀃be􀀃directly􀀃certified􀀃will􀀃be􀀃printed,􀀃 signed􀀃and􀀃dated􀀃by􀀃the􀀃Director􀀃of􀀃Food􀀃Service.􀀃Once􀀃information􀀃is􀀃imported􀀃into􀀃the􀀃student􀀃 management􀀃system,􀀃the􀀃Assistant􀀃Food􀀃Service􀀃Director􀀃would􀀃then􀀃cross􀀃reference􀀃the􀀃printed􀀃list􀀃 of􀀃information􀀃to􀀃benefits􀀃assigned􀀃in􀀃the􀀃student􀀃management􀀃system􀀃to􀀃ensure􀀃accuracy.􀀃The􀀃 Assistant􀀃Food􀀃Service􀀃Director􀀃will􀀃initial􀀃next􀀃to􀀃the􀀃students􀀃they􀀃spot􀀃check􀀃on􀀃the􀀃list.􀀃The􀀃 printed􀀃document􀀃with􀀃signatures􀀃of􀀃both􀀃parties􀀃will􀀃be􀀃retained􀀃with􀀃the􀀃school􀀃years􀀃 applications.􀀃􀀃 Anticipated􀀃Completion􀀃Date:􀀃3/18/24􀀃
􀀃 Finding􀀃2023􀍲003􀀃 􀀃 Finding􀀃Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃–􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃–􀀃 Participation􀀃of􀀃Private􀀃School􀀃Children􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective.􀀃􀀃As􀀃a􀀃result,􀀃the􀀃school􀀃 corporation􀀃did􀀃not􀀃consult􀀃with􀀃the􀀃non􀍲public􀀃schools􀀃withi...
􀀃 Finding􀀃2023􀍲003􀀃 􀀃 Finding􀀃Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃–􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃–􀀃 Participation􀀃of􀀃Private􀀃School􀀃Children􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective.􀀃􀀃As􀀃a􀀃result,􀀃the􀀃school􀀃 corporation􀀃did􀀃not􀀃consult􀀃with􀀃the􀀃non􀍲public􀀃schools􀀃within􀀃its􀀃boundaries.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Business􀀃 Contact􀀃Phone􀀃Number􀀃and􀀃Email􀀃Address:􀀃(260)431􀍲2030,􀀃msnyder@sacs.k12.in.us􀀃 􀀃 Views􀀃of􀀃Responsible􀀃Official:􀀃We􀀃concur􀀃with􀀃the􀀃finding.􀀃 Description􀀃of􀀃Corrective􀀃Action􀀃Plan:􀀃 If􀀃we􀀃enter􀀃into􀀃a􀀃grant􀀃where􀀃another􀀃district􀀃serves􀀃as􀀃the􀀃LEA,􀀃we􀀃will􀀃ensure􀀃all􀀃non􀍲 public􀀃schools􀀃within􀀃our􀀃district􀀃boundaries􀀃are􀀃notified􀀃and􀀃given􀀃the􀀃opportunity􀀃for􀀃 participation.􀀃􀀃The􀀃Director􀀃of􀀃Business􀀃will􀀃document􀀃that􀀃the􀀃public􀀃schools􀀃were􀀃 contacted􀀃and􀀃document􀀃the􀀃meeting/conversation.􀀃􀀃The􀀃Deputy􀀃Treasurer􀀃or􀀃Asst.􀀃Director􀀃 of􀀃Business􀀃will􀀃review􀀃the􀀃documented􀀃meeting􀀃and􀀃sign􀀃stating􀀃it􀀃occurred.􀀃 Anticipated􀀃Completion􀀃Date:􀀃3/18/24􀀃
􀀃 Finding􀀃2023􀍲002􀀃 􀀃 Finding􀀃Subject:􀀃COVID􀍲19􀀃–􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective􀀃and􀀃did􀀃not􀀃prevent,􀀃nor􀀃allow􀀃for􀀃 detection􀀃and􀀃correction􀀃of􀀃errors􀀃prior􀀃to􀀃submission.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director...
􀀃 Finding􀀃2023􀍲002􀀃 􀀃 Finding􀀃Subject:􀀃COVID􀍲19􀀃–􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting􀀃 Summary􀀃of􀀃Finding:􀀃Internal􀀃Controls􀀃were􀀃not􀀃effective􀀃and􀀃did􀀃not􀀃prevent,􀀃nor􀀃allow􀀃for􀀃 detection􀀃and􀀃correction􀀃of􀀃errors􀀃prior􀀃to􀀃submission.􀀃 Contact􀀃Person􀀃Responsible􀀃for􀀃Corrective􀀃Action:􀀃Director􀀃of􀀃Business􀀃 Contact􀀃Phone􀀃Number􀀃and􀀃Email􀀃Address:􀀃(260)431􀍲2030,􀀃msnyder@sacs.k12.in.us􀀃 􀀃 Views􀀃of􀀃Responsible􀀃Official:􀀃We􀀃concur􀀃with􀀃the􀀃finding.􀀃 Description􀀃of􀀃Corrective􀀃Action􀀃Plan:􀀃 Once􀀃the􀀃Deputy􀀃Treasurer􀀃completes􀀃the􀀃report,􀀃they􀀃will􀀃give􀀃the􀀃report􀀃and􀀃all􀀃 supporting􀀃documentation􀀃to􀀃the􀀃Asst.􀀃Director􀀃of􀀃Business􀀃for􀀃review.􀀃􀀃After􀀃thorough􀀃 review,􀀃the􀀃report􀀃and􀀃supporting􀀃documentation􀀃will􀀃be􀀃signed􀀃by􀀃both􀀃the􀀃Asst.􀀃Director􀀃 of􀀃Business􀀃and􀀃the􀀃Deputy􀀃Treasurer.􀀃􀀃Once􀀃reviewed,􀀃the􀀃report􀀃and􀀃supporting􀀃 documentation􀀃will􀀃be􀀃given􀀃to􀀃the􀀃Director􀀃of􀀃Business􀀃for􀀃final􀀃approval􀀃and􀀃signature.􀀃􀀃􀀃 Anticipated􀀃Completion􀀃Date:􀀃3/18/24􀀃
Finding Number 2023-002 – Various ALN – Reporting Management’s Response The UPR concurs with this finding. The UPR Finance Office at Central Administration will send reminders to the employees in charge of preparing or sending the reports to the corresponding federal agencies or pass through entit...
Finding Number 2023-002 – Various ALN – Reporting Management’s Response The UPR concurs with this finding. The UPR Finance Office at Central Administration will send reminders to the employees in charge of preparing or sending the reports to the corresponding federal agencies or pass through entities. • For CSLFRF program reports, the Finance Office at Central Administration will send a biweekly reminder to the employee in charge of submitting the reports. • HEERF program reports are sent by the responsible person at each one of the eleven (11) campuses. For these reports, the Finance Office will send an e-mail to the employees responsible for submitting quarterly reports and annual reports, reminding them of their due dates. For the quarterly reports, this e-mail will be sent in the first week of the months of April, July, and October 2024. Additionally, for the 2024 annual report, a reminder will be sent on the first week of March 2025. • For Family Planning program reports, the Finance Office will issue a reminder for quarterly reports in the first week of the months of April, July, October, and January. For the progress reports, a reminder will be sent in the first week of February and for the annual report, a reminder will be sent in the month of April. • The Central Finance Office will issue a circular letter to the finance directors of the 11 units requesting them to instruct all their staff responsible for issuing federal program reports to schedule a reminder in their Outlook calendar 10 days before the issuance of each report. Responsible Person or Office: Finance Office at Central Administration / Finance Office at the eleven campuses Timeline: 2024-2025
Finding Number 2023-004 – Student Financial Assistance (SFA) Cluster – Various ALN Numbers – Enrollment Reporting Management’s Response The UPR concurs with this finding. In the previous three years, cases have been reported in which the change in the student's status was never reported, the change...
Finding Number 2023-004 – Student Financial Assistance (SFA) Cluster – Various ALN Numbers – Enrollment Reporting Management’s Response The UPR concurs with this finding. In the previous three years, cases have been reported in which the change in the student's status was never reported, the change in status was incorrectly reported, or the change in status was reported after 60 days. For FY2023, the auditors only pointed out that the UPR reported the change in the student's status over 60 days. This is evidence that the measures implemented before are achieving their objective. The UPR has implemented provisions to prevent the change in status from ever being reported or the incorrect status from being reported. However, we still must comply 100% to ensure that changes in student status are reported on time. For this, the UPR will issue written instructions and will have meetings with the Deans of Academic Affairs of the eleven (11) campuses to ensure they guide their staff to understand the importance of complying with the academic calendars and the implications of not doing so; including: (a) the importance of submitting grades on time (b) the importance of Bachelor or Master’s degrees being conferred on time. For the four cases of UPR-Bayamon campus, the registrar has evidence that they were reported to the National Student Clearinghouse (NSC) on June 30, 2023. UPR-Bayamon campus will contact the NSC to determine why these cases were reported on August 30, 2023, and will implement the necessary actions to prevent this from happening again. Responsible Person/Office: Executive Vice President for Academic Affairs and Research. Timeline: June 2024, so we will notice their effect during fiscal year 2024-2025.
Finding Number 2023-003 – Student Financial Aid Cluster – Various ALN Numbers-Return of Title IV Funds (R2T4) Management’s Response The UPR concurs with this finding. UPR-Río Piedras campus did not return the funds to the federal government within 45 days from the official date of the student's to...
Finding Number 2023-003 – Student Financial Aid Cluster – Various ALN Numbers-Return of Title IV Funds (R2T4) Management’s Response The UPR concurs with this finding. UPR-Río Piedras campus did not return the funds to the federal government within 45 days from the official date of the student's total withdrawal because there was a delay on the part of the Registrar's Office in submitting the report of students who requested withdrawal to the Fiscal Office. From now on, RRP will follow the following procedures: 1. The Registrar’s Office will process immediately the requests for withdrawal submitted by students. The Technology Division will produce a report about such students. 2. The Technology Division will send the report to the Financial Aid Office and the Fiscal Office. 3. The Financial Aid Office will identify which students in the report received PELL or Direct Loan payments. 4. The Fiscal Office will prepare the R2T4 and will determine the amount to be returned to the federal government, if any. 5. The Finance Office will return the overpayments to the federal government on the G5 platform. 6. The Finance Office will establish a weekly protocol to notify and monitor the offices involved in this process (Registrar, Financial Aid, and Fiscal offices) through institutional mail. Also, UPR-Río Piedras will coordinate a meeting with the offices involved in this process to evaluate the situation and identify possible improvements to make it more effective. Responsible Person or Office: Registrar, Fiscal, and Financial Aid Offices at UPR-Río Piedras. Timeline: 2023-2024, so we will notice their effect starting in April 2024.
The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budg...
The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn’t include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024.
View Audit 298253 Questioned Costs: $1
The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budg...
The Department has instituted additional internal controls to ensure that expenditures are liquidated within 90 days of the end of the period of performance as required. This includes a monthly reconciliation of all federal sources performed by the Grants Manager and reviewed by the respective Budget Manager and Finance Director to address any identified issues before the liquidation date. As a redundancy measure, the Budget Manager reviews AP contract activity associated with federal fund sources via the Provider Utilization Report to monitor the liquidation rate in correlation with the liquidation date to ensure all expenditures are captured within the period of performance. Post-liquidation date journal activity is mainly aligned with transactional code cleanup, not necessarily new expense posting outside the period of performance. As such, it doesn’t include or constitute changes to previously submitted federal reporting. To mitigate transactional errors, the Budget Manager, in coordination with the Grants Manager, thoroughly reviews the coding of procurement requests that utilize federal funds for the appropriateness of use and accuracy. This includes deactivating federal fund sources in the statewide accounting system to prevent transactions posting outside of the period of performance. These additional internal controls related to the period of performance were implemented in July 2023. The Office of Internal Audit will perform a review of the updated processes to ensure they are effective in correcting the above findings no later than March 31, 2024.
View Audit 298253 Questioned Costs: $1
In February 2024, DCH and a third party executed a contract amendment which incorporates the required provisions per section 7.1.3 of the NCCI Technical Guidance Manual.
In February 2024, DCH and a third party executed a contract amendment which incorporates the required provisions per section 7.1.3 of the NCCI Technical Guidance Manual.
DCH completed most of the action items in the Corrective Action Plan (CAP) during fiscal year 2023 and has continued towards completion during fiscal year 2024. All identified security vulnerabilities have been addressed, which have significantly enhanced DCH’s overall cybersecurity posture. Key ac...
DCH completed most of the action items in the Corrective Action Plan (CAP) during fiscal year 2023 and has continued towards completion during fiscal year 2024. All identified security vulnerabilities have been addressed, which have significantly enhanced DCH’s overall cybersecurity posture. Key achievements include enhanced staffing (CISO, Cybersecurity Engineer, Senior Cybersecurity Analyst, and ten cybersecurity interns), and the introduction of 20 organization-wide security policies aligned with National Institute of Standards and Technology (NIST) Federal Computer Security Standards. The closeout of the remaining CAP remediation tasks is set to be completed by the end of February 2024.
DCH revised it contracts with its CMOs to include the following language: 8.6.2 The Contractor shall submit to DCH audited financial reports specific to this Contract on an annual basis. The audit must be conducted in accordance with generally accepted accounting principles and generally accepted a...
DCH revised it contracts with its CMOs to include the following language: 8.6.2 The Contractor shall submit to DCH audited financial reports specific to this Contract on an annual basis. The audit must be conducted in accordance with generally accepted accounting principles and generally accepted auditing standards. The above language was added to the DCH contract in June 2022.
Verbal direction was given initially in a meeting with the Contract Liaisons (construction auditors) and to the District Construction Managers to remind them that the Certified Payroll Review Form must be used. This will also be discussed at the District Construction Managers meeting in April and a ...
Verbal direction was given initially in a meeting with the Contract Liaisons (construction auditors) and to the District Construction Managers to remind them that the Certified Payroll Review Form must be used. This will also be discussed at the District Construction Managers meeting in April and a memo is being distributed to the District Construction Managers and Contract Liaisons reminding everyone of the process. Contract Liaisons who audit the projects for contract compliance have been informed to make sure the Certified Payroll Review Form is being used. The use of the form and proper procedure for checking payrolls will be verified each time the project is audited. The Contract Liaisons have also been informed to let each of the construction managers know to use the form. Payroll review will also be incorporated into the Contract Liaison’s annual training so that the construction staff will be reminded of the process and to also inform and educate new employees of the process. The procedures to be followed are outlined in the Construction Manual. (excerpt below) The Construction Manager shall complete the Certified Payroll Review Form for ALL payrolls reviewed. The Form shall be complete with any observed issues documented in as much detail as possible and shall be signed and dated by the Construction Manager. The Construction Manager should compare the wage rates listed on the payrolls to the applicable wage rates listed in the Contract based on the job title of the Contractors/Subcontractors employee. The Construction Manager should place comments or check marks by each employee on the Contractor’s/Subcontractor’s payrolls as they are reviewed, and wages compared. Once a set of payrolls has been reviewed, the Construction Manager will print their name and current date in the top right-hand corner of the payroll and initial.
GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor’s findings: Auditor’s Findings: The Georgia Department of Labor did not maintain adequate controls over the identification...
GDOL acknowledges this is a repeated finding from previous years, therefore the Department concurs with this finding and offers the following response preceded by the auditor’s findings: Auditor’s Findings: The Georgia Department of Labor did not maintain adequate controls over the identification, recording, and reporting of benefit overpayments associated with the Unemployment Insurance programs. GDOL Response: GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL’s national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. The crossmatch process is conducted using software which runs a systematic check against weeks in a quarter for which benefits are paid and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer, as applicable, to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are prohibited from assuming a match is an overpayment. It is not an overpayment until we have completed a full investigation and provided due process to all parties. GDOL developed an aggressive plan to complete all crossmatches. We are running cross matches on all the state and federal programs. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing non-overpayment staff to assist with overpayment investigations. Additionally, we are utilizing temporary agency staff to perform some clerical duties; however, federal regulations prohibit non-merit staff from adjudicating and releasing overpayment decisions. We are slated to run our last accelerated crossmatch in March 2024 and will resume our regular crossmatch schedule in June 2024. Additionally, GDOL has procured a vendor to build and implement a modernized unemployment insurance (UI) system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Summary: The current unemployment system is obsolete and cannot be remediated at this time Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL greatly appreciates the feedback and recommendations and will consider this information in our endeavors to modernize our UI system and business processes.
Corrective Steps: Will review and train staff to follow all purchasing processes and procedures. Will ensure segregation of duties between personnel that initiates a PO, paying the invoice and receiving goods. Completion date: Immediately. Plan for Monitoring: Monthly meeting with purchasing staf...
Corrective Steps: Will review and train staff to follow all purchasing processes and procedures. Will ensure segregation of duties between personnel that initiates a PO, paying the invoice and receiving goods. Completion date: Immediately. Plan for Monitoring: Monthly meeting with purchasing staff to ensure purchasing procedures are being followed.
View Audit 298241 Questioned Costs: $1
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