Corrective Action Plans

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Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decisi...
Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. Anticipated Completion Date: September 2023
Name of Responsible Individual: Shelia Yates-Mattingly, Registrar Corrective Action: In response to Finding 2023-005, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005. With the stability of staffing in...
Name of Responsible Individual: Shelia Yates-Mattingly, Registrar Corrective Action: In response to Finding 2023-005, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005. With the stability of staffing in the Registrar’s Office and Financial Aid Office and the level of experience and competence of this staff, enrollment reporting has been completed within the parameters of regulatory guidelines. The Registrar’s Office submits enrollment reports as scheduled and subsequent error resolution reports as appropriate. The Financial Aid Office reviews identified NSLDS errors, corrects and resubmits them timely. Regularly scheduled meetings, including the Registrar’s and Financial Aid Offices, continue as noted in corrective action for Finding 2022-005. These meetings serve as the platform to discuss and address identified enrollment reporting concerns/issues timely, resulting in improved accuracy in enrollment reporting and timeliness in error resolution. Anticipated Completion Date: The current process has been in place since October 2023 and is ongoing.
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this has created a reasonable transition plan...
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls in order to ensure accurate, timely and consistent reporting. In addition, this has created a reasonable transition plan during employee turnover, as well as ensures proper and timely filings. The corrective action involves drawing down the funds from the G5 federal website and issuing refunds to students that day. There is a checks and balance process built in so multiple staff members are involved with the process. The financial aid department calculates the amount of a federal drawdown and relays that information to the business department. The senior accountant draws down the appropriate amount of federal financial aid. The student accounts billing coordinator applies the aid to the various student accounts in the software. After the aid has been applied, the student account billing coordinator determines if a refund is due to the students. Any students that are entitled to a refund will be cut a refund check that day. The students will then have a window of opportunity of to come pick up the refund checks. Within 2 business period, any students who have not picked up their refund checks will have them mailed to their address on file with the University. This process has been developed to ensure that students receive their refunds in a timely and accurate manner. Anticipated Completion Date: A new process has been in place Since February 2024 and is ongoing.
Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is ...
Name of Responsible Individual: Tracy Jenkins, Student Accounts Corrective Action: Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is currently working with ECSI so that we are able to submit Perkins information/files to the Department of Education. We are gathering information (promissory notes, bankruptcy details, payment information, etc.) to assist ECSI with the process. Anticipated Completion Date: May 2024
Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the ...
Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: In the past, Colleague was not used to calculate return to title IV. Once Colleague was properly set up for Financial Aid, the Associate Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of 5 days or more, Colleague would not have accepted a withdrawal date during the break. This error within the system should not be counted as a finding. The calendar in Colleague is now correct. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2023
View Audit 307647 Questioned Costs: $1
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provide for ...
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provide for the FISAP will be accurate going forward. All balance sheet accounts will be reconciled on a monthly basis and all revenue will be recorded on the ledger in the time period that it is earned. A monthly income statement and balance sheet will be generated to determine how much federal aid revenue has been reported throughout the year. The accounting software has a built-in process that will be run on a regular basis to make sure all entries are properly posted. This will ensure accurate reporting in the future. Anticipated Completion Date: A new process will be implemented so this error does not happen again (June 2024).
Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes...
Name of Responsible Individual: Dylan Nowakowski, Assistant Director of Financial Aid Corrective Action: There is no documentation available to indicate that a professional judgement was completed at the time of the incident cited. Wheeling did not have access to any documentation such as log notes, documents, or contact records of any kind. The DPT program budgets differ in amount for first- and second-year attendance. It is known that at this time, the first-year budget was not available, and some student budgets were not separated and entered correctly for first- and second-year cost of attendance. A Financial Aid Office policy has been established to ensure that proper documentation and records maintenance is achieved. Staff enter detailed log notes regarding student contact and results of those contacts. A Budget Adjustment form has been created for students to present to the office if they request a cost of attendance and budget increase. These forms are scanned into the individual student file and is easily obtained for future use when and if necessary. Each DPT budget year has been incorporated into a spread sheet format. Any change to a budget item is input into the sheet and the system will auto calculate a new or different budget amount. These new numbers and the updated COA (cost of attendance) are inserted into the colleague system and is a permanent, easily retrievable record. Anticipated Completion Date: July 2023.
View Audit 307647 Questioned Costs: $1
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applie...
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the allowable indirect costs reimbursed to the University from the NASA federal grant funds was not calculated correctly for fiscal year 2023. In recent years the University has applied for a quarterly no cost extension of the previously used indirect cost rate for federal grant purposes. In March of 2024 the University actively pursued a contract with a firm known as Point Consulting to help reevaluate the currently used in direct cost rate for the University. Pont consulting has been contracted by the university in past years, but the percentage has been simply rolled forward and not adjusted. Going forward the University plans to reevaluate the indirect cost percentage in accordance with federal guidelines. The accounting department will work directly with the Challenger Learning center to make sure that indirect funds are calculated correctly and drawn down in timely and accurate manner. Anticipated Completion Date: July 2024
View Audit 307647 Questioned Costs: $1
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the internal controls surrounding the cash management of the Federal Research and Development Programs was not in compliance for federal standards. The University is in the process of ...
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the internal controls surrounding the cash management of the Federal Research and Development Programs was not in compliance for federal standards. The University is in the process of enhancing the internal controls and cash management procedures to prevent this from happening in the future. Going forward all federal grant funds that are allocated for the Challenger Learning Center will go directly into the appropriate bank account and will be drawn down and spent in the correct time frame. When operating expenses are incurred for the Challenger Learning Center the payment will be processed from the University’s general checking and the federal grant funds will reimburse the University that day. The same is also true for the payroll expenses incurred by the Challenger Learning Center. Wages will be paid out of the university’s general checking account and then reimbursed to the university from the bank account that hold the federal grant funds. Anticipated Completion Date: June 2024
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and ...
Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and effort associated with research and development cluster and it’s federal grants. All employees that work with the Challenger Learning Center will continue to have their hours worked documented in the Paycom payroll software. Payroll is processed on a biweekly basis, and therefore on biweekly basis the payroll costs from the Challenger Learning Center will be reimbursed to the University from the various Challenger Learning Center bank accounts. This will be done as a percentage of time worked for the NIH Grant, the NASA Grant, and the general Challenger Learning Center functions. Anticipated Completion Date: June 2024
View Audit 307647 Questioned Costs: $1
Finding 399002 (2023-001)
Significant Deficiency 2023
Condition: The Company failed to abide by the regulatory agreement criteria by not maintaining a project operating account and depositing receipts for rents within the account. Planned Corrective Action: The Corporation was not in compliance with regulatory agreement guidelines as of June 30, 2023,...
Condition: The Company failed to abide by the regulatory agreement criteria by not maintaining a project operating account and depositing receipts for rents within the account. Planned Corrective Action: The Corporation was not in compliance with regulatory agreement guidelines as of June 30, 2023, and management will follow HUD's guidelines in the future. Contact person responsible for corrective action: Bob Stillman, CFO Anticipated Completion Date: 10/31/2023
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Recommendation: Evaluation of the current monthly and year-end closing process to ensure procedures are in place to result in accurate and complete financial reporting in a timely manner. Explanation of disagreement with audit...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing Recommendation: Evaluation of the current monthly and year-end closing process to ensure procedures are in place to result in accurate and complete financial reporting in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New processes have been implemented that include proper approval and review of all accounting transactions. Name of the contact person responsible for corrective action: Brian Daskalovitz, CDFI Senior Finance Director Planned completion date for corrective action plan: December 2024
2023-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance / noncompliance Program: ALN 93.959 – COVID-19 – ARPA Prevention ALN 93.959 – SAPT Block Grant - Prevention ALN 93.959 – COVID-19 - Prevention Criteria: As required by 2 CFR 200.332,...
2023-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance / noncompliance Program: ALN 93.959 – COVID-19 – ARPA Prevention ALN 93.959 – SAPT Block Grant - Prevention ALN 93.959 – COVID-19 - Prevention Criteria: As required by 2 CFR 200.332, the pass-through entity must communicate specific information to subrecipients, as applicable. Condition: Contracts with subrecipients did not include portions of required disclosures. Cause/Effect: Inadequate internal controls over compliance. Select contracts were not in compliance with 2 CFR 200.332. Questioned Cost: None. Recommendation: We recommend that the PIHP update all contracts with subrecipients to include required language. View of Responsible Official: Management is in agreement with this recommendation. Planned corrective action: FY2024 contracts with subrecipients have been updated with all the required language. Responsible party: Chief Financial Officer Anticipated completion date: September 30, 2024
As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowab...
As communicated in the District’s response to the prior audit finding, the District does not concur with the SAO’s interpretation of unmet need in the 2021-2022 audit nor does it concur with the same finding for the audit of the 2022-2023 fiscal year. We believe all Chromebook purchases were allowable and devices were only provided to those with an unmet need. We concur with SAO that we did not retain adequate documentation indicating which staff and students received hotspots and appreciate that SAO noted that there was an urgent need to distribute hotspot internet services to students in order that they could participate in remote learning, and that this urgency and extenuating circumstances resulted in this situation. We recognize there was an error associated with vendor credits in the amount of $2,751.10 but did not claim reimbursement for the other credits totaling $8,898.90 as indicated in the audit finding. We will work to improve our process regarding credits on future invoices. The District will continue to work with the FCC to resolve this finding.
View Audit 307577 Questioned Costs: $1
Procurement Recommendation: We recommend that the Organization follow the current policies and procedures over covered transactions and to maintain supporting documentation of the process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...
Procurement Recommendation: We recommend that the Organization follow the current policies and procedures over covered transactions and to maintain supporting documentation of the process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Society has reviewed the procurement policy with staff, emphasized the importance of following, and will ensure that adequate documentation is retained. Name(s) of the contact person(s) responsible for corrective action: Kelly Moritz, Vice President of Finance and Contracts Planned completion date for corrective action plan: December 31, 2024
Grant Reimbursement Requests (Indirect Costs and Cash Management) Recommendation: We recommend that the Organization follow the current policies and procedures over grant reimbursement transactions to maintain documentation supporting the request. This should include all supporting documentation a...
Grant Reimbursement Requests (Indirect Costs and Cash Management) Recommendation: We recommend that the Organization follow the current policies and procedures over grant reimbursement transactions to maintain documentation supporting the request. This should include all supporting documentation and back-up, and preparer and reviewer sign-offs and dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Society was short of trained billing staff due to employee leave and has provided training to additional back-up staff for future use. Name(s) of the contact person(s) responsible for corrective action: Kelly Moritz, Vice President of Finance and Contracts Planned completion date for corrective action plan: December 31, 2024
In order to address this audit finding, CMN financial aid staff plans to seek continual improvement in the areas relating to Pell calculations. Through both Federal Student Aid and National Association of Financial Aid Administrators (NASFAA), staff will complete trainings to understand all aspects ...
In order to address this audit finding, CMN financial aid staff plans to seek continual improvement in the areas relating to Pell calculations. Through both Federal Student Aid and National Association of Financial Aid Administrators (NASFAA), staff will complete trainings to understand all aspects of calculating awards, as well as staying up to date on regulatory changes through our student information system. In addition to more training in this area, priority will be placed on rechecking and auditing Pell awards so that they are reviewed during the award year. Staff has already begun reviewing fall 2023 Pell awards for accuracy and will continue to review awards as terms move forward.
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001
Special Tests and Provisions: Return of Title IV funds for withdrawn students (Repeat finding 2021-004, 2020-002, 2019-003, 2018-005, 2017-004, 2016-003, 2015-004, 2014-011) Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Ent...
Special Tests and Provisions: Return of Title IV funds for withdrawn students (Repeat finding 2021-004, 2020-002, 2019-003, 2018-005, 2017-004, 2016-003, 2015-004, 2014-011) Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu Responses CSN agrees with the findings. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place; CSN has started to select additional team members to cross train with seasoned R2T4 team members on the processing of R2T4 files. This will ensure that files are processed in a timely manner and meet compliance requirements. Additionally, training opportunities will be assessed and offered to the team members who are processing R2T4 records on an ongoing basis. Additionally, CSN is currently assessing a potential 3rd party vendor to assist with the processing of R2T4s as needed on an ongoing basis. • How compliance and performance will be measured and documented for future audit, management and performance review. Cross training and workshop opportunities will be provided to ensure knowledge and compliance for the R2T4 team and any staff member assisting with processing of R2T4 records. Queries will be utilized to track R2T4 files to ensure timely processing. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted. The Assistant Director of Financial Aid will be responsible and may be held accountable.
Internal Control over Compliance (Repeat Finding 2022-001, 2021-003, 2020-001, 2019-002, 2018-003, 2017-002, 2015-002, 2014-008) Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)...
Internal Control over Compliance (Repeat Finding 2022-001, 2021-003, 2020-001, 2019-002, 2018-003, 2017-002, 2015-002, 2014-008) Name of contact person responsible for corrective action plan: Rhett R. Vertrees, Assistant Chief Financial Officer 2601 Enterprise Road, Reno NV 89512-1666 Phone: (775)784-3409, Fax: (775)784-1127 Email: rvertrees@nshe.nevada.edu Responses UNR agrees with the findings • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place; The technical staff can only have the PeopleSoft Administrator (PSA) role in either development or production, but not both. There is an approval process in place to ensure that access is removed from either development or production when a PSA needs to be moved across to the other environment. This process became effective March 1, 2023. There is a quarterly security review of the PeopleSoft Administrator role in PeopleSoft. The first quarterly review was performed in FY16 Q1 and has been performed each quarter since. The reviews are documented and approved. There is a quarterly security review of the PeopleSoft Administrator activities in PeopleSoft. The first quarterly review was performed in FY22 Q4 and has been performed each quarter since. The reviews are documented and approved. There is a quarterly security review of the PeopleSoft Oracle database and user access. The first quarterly review was performed in FY20 Q2 and has been performed each quarter since. The reviews are documented and approved. • How compliance and performance will be measured and documented for future audit, management and performance review. Compliance and performance can be measured by the documented quarterly reviews. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted. The PeopleSoft Manager will be responsible for ensuring the corrective actions plans are implemented and followed. The Vice President of Information Technology will be accountable for the department’s compliance. UNLV agrees with the finding. • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place; UNLV understands the importance of adequate segregation of duties within the PeopleSoft environments and applications. The PeopleSoft Administrator (PSA) position that is the subject of the finding is responsible for the installation, configuration, upgrades, and troubleshooting of all the application environments. The PeopleSoft Administrators are not programmers/developers, and their access to the production environments is periodically required to perform the needed activities required to provide timely support of the application within the scope of their job duties. UNLV has implemented the following controls to mitigate the risks associated with the elevated access required for the administrators to perform their required support activities. 1. UNLV has removed all persistent assignment of the PeopleSoft Administrator role from all PSAs in all environments. 2. The PeopleSoft Administrator role is temporarily assigned only when elevated actions are required. All assignments are of a limited duration and include a justification detailing the need and actions to be performed. All assignments trigger the follow actions: a. An immediate notification to the Director of Business Continuity & Resiliency and the Interim Senior Associate Vice Provost for Digital Strategy and Transformation. b. Removal is automatic but can be initiated by PSA if work is completed sooner than expected. c. All details around the assignment are captured in a tracking table. d. A review of all assignments and activities is performed monthly. 3. UNLV will continue to review access, activities, and assigned privileges monthly for the PeopleSoft Administrators. 4. UNLV will continue researching and implementing other control methods that may strengthen the segregation of duties or the monitoring capabilities that are available. • How compliance and performance will be measured and documented for future audit, management and performance review. The PeopleSoft Administrator role is no longer persistently assigned to the PSA position. It is only assigned upon request with the knowledge and approval of approving authorities. UNLV performs monthly reviews of the access and activities to determine if the PeopleSoft Administrators' activities align with the necessary support. Additionally, UNLV will continue to research other control methods that will address the segregation of duties while providing appropriate service and support. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted. The Director of Business Continuity & Resiliency will be responsible for performing the activity reviews and access needs of the PeopleSoft Administrators. The Director will complete the reviews and is also accountable if repeat or similar observations are noted. The Chief Information Security Officer will verify that reviews are conducted on a monthly basis per audit practices. SCS agrees with the findings • Detailed corrective action taken, including what will be done to avoid the identified issues in the future, and when these measures will be in place; In addition to the compensating controls (a) to (d), that have been operating since prior to FY23 the segregation of PeopleSoft Administrators (PSA) is enforced through a “locked account” process. Only two employees have PSA access in both the Production and Development environment. Each employee can only have access to the Production or Development environment at any one time, i.e., the PSA account in the other environment remains locked. A JIRA ticket must be opened for an account to be unlocked. The request is approved by management and the account is unlocked by a member of the IT Security Team. The controls listed below should also mitigate the segregation of duties risk and support a review of “user activities” in the absence of an appropriate user activities audit log function. (a) STAT for PeopleSoft – Code control and internal modification tracking provides visibility over PSA activities that are processed via this tool. These object changes are reviewed and approved by the Director of Information and Application Services. (b) JIRA ‐ Change control management and project tracking software. Change requests and projects related to the PeopleSoft shared instance are tracked and approved. This would include user access modifications and system updates for example. (c) Security e‐mail alerts – The SCS security team are alerted via automated e‐mails when key events are triggered. For example, an elevated role is assigned to a user. (d) User Access Reviews – On an annual basis an independent user access review is performed incorporating SCS/SA privileged users and all shared instance security coordinators. • How compliance and performance will be measured and documented for future audit, management and performance review. The PeopleSoft Administrators will have persistent unlocked access to either the Production or Development environments only. Their corresponding account in the other environment will remain locked. In the event that access is needed to the locked environment, a ticket will be created requesting access which will document the rationale and approvals. In addition, PSA activities are monitored via the change control process through STAT for PeopleSoft. Object changes within the Production environment for example, are approved along with the associated workflows. • Who will be responsible and may be held accountable in the future if repeat or similar observations are noted. The SCS Director of Information and Application Services, and SCS Security Group are responsible for locking/unlocking PSA accounts. The SCS Security Group monitor PeopleSoft e-mail alerts. The IT Audit Manager is performing annual SCS/SA privileged user access reviews.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Feder...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: Since learning of the requirement regarding payroll reports, the District immediately asked our contractor to build a shared file that contains the certified weekly payroll reports. We now download and document the reports once per week. Anticipated date to complete the corrective action: 3/28/2024
Finding Number: 2023-004 Condition: We were not able to verify that the U.S. citizenship for six of the 14 participants tested for the Talent Search program as management did not retain support for eligibility determination. Planned Corrective Action: Management concurs with the recommendation and w...
Finding Number: 2023-004 Condition: We were not able to verify that the U.S. citizenship for six of the 14 participants tested for the Talent Search program as management did not retain support for eligibility determination. Planned Corrective Action: Management concurs with the recommendation and will implement the proper internal controls to ensure all applications are complete and accurate. This is being accomplished by building out the internal accounting department, which includes adding a grants director to the team. Contact person responsible for corrective action: Brian Fredericks, Interim CFO Anticipated Completion Date: July 1, 2024
April 29, 2024 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street ...
April 29, 2024 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: January 1, 2023 - December 31, 2023 The findings from the April 23, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - FINANCIAL STATEMENT AUDIT FINDING SIGNIFICANT DEFICIENCY 2023-001 Separation of the Justice Center Recommendation: We recommend management examine their internal processes and policies on how activities for both entities, South Coastal Counties Legal Services, Inc. and the Justice Center of Southeast Massachusetts, LLC are separately accounted for to ensure proper separation consistent with Legal Services Corporation requirements. Action Taken: SCCLS is preparing a detailed corrective action plan with LSC and is in the process of working with LSC to ensure that compliance with the corrective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. The first draft of the detailed corrective action plan has been submitted to LSC. SIGNIFICANT DEFICIENCY LEGAL SERVICES CORPORATION 2023-001 Separation of the Justice Center The significant deficiency relates to Federal funds received from Legal Services Corporation (LSC), Basic Field Grant, grant recipient #122087, under assistance listing number 09.122087. Recommendation: We recommend management examine their internal processes and policies on how activities for both entities, South Coastal Counties Legal Services, Inc. and the Justice Center of Southeast Massachusetts, LLC are separately accounted for to ensure proper separation consistent with Legal Services Corporation requirements. Action Taken: SCCLS is preparing a detailed corrective action plan with LSC and is in the process of working with LSC to ensure that compliance with the corrective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. The first draft of the detailed corrective action plan has been submitted to LSC. If Legal Services Corporation has questions regarding this plan, please call Christpoher Oldi, Executive Director at (774) 488-5950. Christopher Oldi Executive Director
Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A se...
Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A second inspection was conducted on 3/28/24. BRHP has added two elements to the reporting process for inspections. The weekly leasing report now identifies failed inspections within the period. The second element is the Inspection Audit report. BRHP has increased the reporting metric from monthly to bi-weekly and included a pivot table to ensure the report is user friendly to staff that are responsible for reviewing. Both changes allow for greater visibility and frequency to ensure missed inspections are identified. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director and Pete Cimbolic, Managing Director, Research & Innovation Anticipated completion date: June 30, 2024
Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly P...
Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly PIC submissions and clearing of fatal errors. The late PIC submissions identified were a result of late 50058 approvals which resulted in late PIC submission. The 50058's were uploaded to PIC within 5 days of the approval. BRHP monitors 50058's related to moves in a weekly leasing report. In addition, BRHP meets biweekly to discuss the report. BRHP will monitor the weekly leasing report to review the lease effective dates to HAP executed dates to ensure the actions are approved timely. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director Anticipated completion date: June 30, 2024
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