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Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: An internal controls procedure will be put into place that ensures annual data reports are both revi...
Contact Person Responsible for Corrective Action: Dalton C. Tunis Contact Phone Number: 574-896-2155 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: An internal controls procedure will be put into place that ensures annual data reports are both reviewed and signed off on before submitting. The procedure will be that the Business Manager prepares the report and then reviews the report with the Superintendent. Once the Superintendent approves of the report he or she will sign of on the report and the report can be submitted. Documentation will be recorded to ensure the School Corporation stays in compliance with the requirements related to grant agreements and reporting requirements. Anticipated Completion Date: June 30, 2025
Finding 538857 (2024-001)
Significant Deficiency 2024
Finding 2024-001: Return of Title IV Funds For one out of three students tested (33%) who withdrew from the Institute, the Institute could not provide evidence that Institute reviewed the return of Title IV funds calculation. Further, the calculation that was originally performed failed to identify ...
Finding 2024-001: Return of Title IV Funds For one out of three students tested (33%) who withdrew from the Institute, the Institute could not provide evidence that Institute reviewed the return of Title IV funds calculation. Further, the calculation that was originally performed failed to identify $480 of aid to be disbursed as post-withdrawal. Corrective Action Plan The Director of Financial Aid, Registrar and Student Affairs have instituted a communications protocol for all student withdrawals that include the notification of all required institutional constituents. In addition, as a control practice the Director of Financial Aid reviews a daily enrollment change report to ensure all withdrawals are processed on a timely basis. Contact Person Monique Foster Director of Financial Aid mfoster@erikson.edu Anticipated Completion Date October 2024
View Audit 349584 Questioned Costs: $1
In the future Seiling Public Schools will ensure all construction projects funded by federal awards comply with the Davis-Bacon Act requirements. Action Steps: * Develop internal processes to ensure federal wage rates and fringe benefits are met on construction projects. * Ensure all construction...
In the future Seiling Public Schools will ensure all construction projects funded by federal awards comply with the Davis-Bacon Act requirements. Action Steps: * Develop internal processes to ensure federal wage rates and fringe benefits are met on construction projects. * Ensure all construction contracts funded by federal awards include the required Davis-Bacon wage clauses. * Collect and review weekly certified payroll reports from contractors to confirm wages are correct. * Ensure that all necessary wage information is visibly posted at construction sites. * Train contractors and District staff on the Davis-Bacon Act requirements. * Perform audits to verify compliance and indentify any issues early.
Finding: 2024-003: Significant Deficiency in Internal Control Over Compliance and Non- Material Noncompliance Responsible Person: Brian Reagan, Assistant Director, Department of Housing and Community Development Estimated Completion: April 30, 2025 Corrected Action: 1. The County will develop a solu...
Finding: 2024-003: Significant Deficiency in Internal Control Over Compliance and Non- Material Noncompliance Responsible Person: Brian Reagan, Assistant Director, Department of Housing and Community Development Estimated Completion: April 30, 2025 Corrected Action: 1. The County will develop a solution with the software company that supports the Department of Housing and Community Development’s (DHCD) current client management to provide standardized reports that can be used by managers to monitor properties that have upcoming inspection due dates. The County will address current limitations within the software that does not allow for a fully automated workflow, which then necessitates a highly manual process and more likelihood of human error. 2. Staff will continue to utilize the monthly Section Eight Management Assessment Program (SEMAP) Indicators Report in HUD’s Public and Indian Housing Information Center (PIC) database and provide that information to the inspectors monthly so that all inspections will be planned in advance of the due date. 3. The HCV Program is currently in the process of transitioning the client management software to a new software provider and staff is diligently working to ensure that notifications and reports are available for the tracking of initial, biennial, and special inspection due dates. 4. DHCD currently employs only one full-time Inspector to conduct all initial, biennial, and special inspections for the HCV Program. The number of initial inspections increased by 180% during 2023 and 2024. As part of the Fiscal Year 2026 budget process, DHCD requested an additional full-time Inspector position that will conduct HCV inspections as well as inspections for other DHCD programs, which will further ensure that all inspections are completed in a timely manner and subject to quality control, especially during periods of program growth. 5. Additionally, the Inspector and HCV Program Manager will attend Inspection training, to enhance their knowledge of inspection requirements and compliance.
Finding 2024-002: Material Weakness in Internal Control Over Compliance and Non-Material Noncompliance Responsible Person: Chris Slagle, Program Manager; Allison Gregg, Program Manager Estimated Completion: January 31, 2026. Corrected Action: 1. The Department will conduct a thorough assessment of c...
Finding 2024-002: Material Weakness in Internal Control Over Compliance and Non-Material Noncompliance Responsible Person: Chris Slagle, Program Manager; Allison Gregg, Program Manager Estimated Completion: January 31, 2026. Corrected Action: 1. The Department will conduct a thorough assessment of current redetermination reports and state policies to identify approaching deadlines and overdue items and create a structured monitoring system for supervisory staff. Standardized verification checklists will be introduced to confirm that all necessary documentation is collected, and incoming materials will be reviewed promptly to improve decision-making accuracy. The agency will collaborate with technical teams to correct the VaCMS programming error so that auto-renewals cannot occur without verification of crucial information such as social security numbers. 2. The Department will strengthen its workforce by enhancing training for new and existing employees. Requests will be submitted to the Board of Supervisors to support hiring additional staff, thereby mitigating the burden on each employee by reducing the caseload of 1,000 cases per worker to a more manageable caseload, allowing staff to process cases more efficiently. Training sessions will emphasize state and federal standards for timeliness, along with best practices for case documentation and adherence to the updated Medicaid Unwinding and Public Health Emergency guidelines. Regular professional development opportunities will be offered to ensure that all staff members remain informed about policy changes and evolving procedures. 3. The Public Benefits Unit Program leadership will conduct quarterly reviews to measure compliance with redetermination deadlines and track indicators such as workload volume, pending actions, and overdue items. Quarterly reviews will be documented and submitted to Department leadership. These reviews will highlight redetermination outcomes, caseload trends, and staffing considerations. 4. The Department will onboard the Public Benefits Program Administrator, who will be tasked with overseeing compliance across all Benefit Programs. The agency will implement a Corrective Action Plan aimed at ensuring timely and accurate completion of Medicaid redeterminations.
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Yea...
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 PassThrough Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had five construction and improvement projects which were funded with ESSER II (84.425D) and ESSER Ill (84.425U) grant awards. For 1 of 2 contracts selected for testing, the School Corporation did not include the Davis-Bacon wage rate requirements in the vendor contract. For this same vendor contract for floor replacement in a junior/senior high school, the School Corporation did not obtain the weekly payroll report certification from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements for this project. The total project cost disbursed for the flooring project during the audit period was $342,822 which included materials and labor. Total contract expenditures subject to Davis-Bacon wage rate requirements, including material and labor, during the audit period were $1,386,275. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: North Knox School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Darrel Bobe, Superintendent, and Terri Roesler, Treasurer, will oversee the corrective action plan. Timeline for Completion: Immediately.
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. During the testing of internal controls over eligibility determinations via the application process and related compliance, we noted the School Corporation was not able to provide the application or any documentation to support the eligibility status for 6 out of the 8 applicant students selected for tested for the 2022-2023 school year. There were no issues identified for students selected for testing whose eligibility was directly certified. Additionally, for the 2023-2024 school year, for 2 out of 30 students selected for the testing, the income eligibility determinations were not properly implemented. One student was determined to be eligible for "Free" meals per their free/reduced application but, the School Corporation incorrectly entered the eligibility as "Reduced" within the food service software. Another student was eligible for "Reduced" benefits per the direct certified download file but was entered into the food service software as eligible for "Free" benefits. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, the corporation will take more time in reviewing free and reduced applications to ensure student free or reduced status is listed correctly and supporting documentation is maintained. Applications are now completed online limiting paper copies. A review of applications by another member of the corporation staff will also be conducted. Responsible Party for Corrective Action: Terri Roesler, Treasurer, will oversee the implementation of the corrective action plan. Timeline for Completion: Immediately.
2024-004 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ...
2024-004 Allocation of Grant Expenses U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement policies and procedures to ensure that all expenses are for actual expenses incurred, and that timely reconciliations are performed to ensure the expenses are properly charged to the correct assistance listing number and grant. Action Taken: The Board will be moving forward by using consistent effective and cut-off dates for each allocation period. Between the time the allocation period ended and was compared to the time sheets, there were periods the previous month allocations were put in effect anywhere between the 5th and the 15th of the month. This change in procedure will benefit the Board by giving the allocation process a due date for review and approval. By changing the effective and cut-off date this will give the allocations the same period of time every month. This new process will give the Board more consistency. Each grant expenditure is reconciled to the cash request every month. All expenditures with the exception of payroll are actual monthly expenditures. Before they are put on the cash request, the Board will have approval (by both the Executive Director and Fiscal Manager) as allowed cost for either the purchase order or invoice on hand. Payroll is estimated up to 4 weeks ahead including transitional jobs. (We are paid bi-weekly). The following cash request that covers the actual payroll will have the difference between the actual and estimated on the cash request.
2024-003 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: As of today, all the reportin...
2024-003 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: As of today, all the reporting to the State is in a timely manner. At present, the Board is working on obtaining approval every MACC report internally with either the Executive Director or the Fiscal Coordinator’s initials on a special form created that reflects they reviewed all the documents as backup for the monthly MACC report. In addition, the Board will be submitting all the backup for the reports to an email address set up by Workforce WV so they will receive all the information on the MACC report. The Board is taking further action to train the Fiscal Coordinator on how to prepare this report. This action is taken for them to help review the reports and take over if necessary. This is so repeat of the previous situation, if it happens, it will not interrupt the Board’s flow of reporting.
2024-002 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: The Board wil...
2024-002 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: The Board will be practicing earmarking in several ways. When preparing the MACC report, several indicators are noted before filing the report. For the Youth funding stream, the earmark of the YI/YO of 25% to 75% are checked during the preparation of the Youth Report. Also, Youth Activity has to be 20% of the total Youth Grant (Programs only). If these guidelines are not met, the Board will review these issues with the Youth contractor and find ways to reach these earmarks. Concerning the Adult and DW, the Transitional Jobs cannot be more than 10% of the combined Adult and DW combined funding stream for the Fiscal Year. And the same for IWTs, the number reported for them cannot be more than 20% of the Adult and DW combined funding stream for the Fiscal Year. Also, as part of the reporting process, actual to budget report is included for each funding stream. This earmarks the administrative costs are 10% or less than the total funding amount and determines where our budget is during the Fiscal Year. The above information will be reviewed every month. If this or other earmarking are not being obtained, the Board will consult with Workforce WV with what changes or additions are recommended for transparency.
FINDING 2024-004 (Auditor Assigned Reference Number) Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Summary of Finding: As a part of the assessment security, any individual who administers, handles, or has access to secure te...
FINDING 2024-004 (Auditor Assigned Reference Number) Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Assessment System Security Summary of Finding: As a part of the assessment security, any individual who administers, handles, or has access to secure test materials at the school or school corporation shall complete assessment training and sign a testing security and integrity statement that remains on file in the appropriate building-level office each year. Everyone who is required to sign the testing integrity agreement shall sign the form by an established date. The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, documentation was not retained for audit that would provide evidence that training occurred during the 2022-2023 school year. Documentation was provided for audit for the 2023-2024 school year. Contact Person Responsible for Corrective Action: Jason Slopsema Contact Phone Number and Email Address: 765-358-8729/jslopsema@wes-del.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Moving forward, the Corporation Test Coordinator, who is the individual responsible for providing this training, and ensuring that staff members complete it, and sign the testing security and integrity statement, will keep these signed documents on file within his/her office for at least 5 years. The Corporation Test Coordinator will continue to ensure that the training and signing of said document will take place by the deadline set forth by the Indiana Department of Education. Anticipated Completion Date: This will be completed beginning with the 2024-2025 school year’s signed testing and integrity agreements that have already been completed.
FINDING 2024-004 Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-...
FINDING 2024-004 Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness, Other Matters Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the cash management compliance requirement. Context: In a sample of 5 monthly claims for reimbursement selected for testing, the following compliance exceptions were noted: • Management failed to submit the April 2023 claim for reimbursement in a timely manner (within 90 days) to the IDOE and was not reimbursed for meals served as a result. • For the other 5 claims tested, the number of meals claimed did not agree to the supporting meal system reports. There was a gross overstatement of meals claimed of $21,189 and a gross understatement of meals claimed of $538.35 resulting in a net over-reimbursement of $20,650.47. We noted that the School Corporation has a secondary review control in place designed to review claims prior to submission to the IDOE. However, the control was not operating effectively to detect and prevent errors in the amount claimed for reimbursement. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management has revised and implemented a more thorough control process over the preparation and submission of the monthly claims for reimbursement. A reconciliation sheet has been created and implemented for verification and will be completed every month. Responsible Party and Timeline for Completion: Jessica Defossett and Kendra Franks, January 2025
View Audit 349523 Questioned Costs: $1
FINDING 2024-003 Subject: Child Nutrition Cluster - Internal Controls over Eligibility Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying N...
FINDING 2024-003 Subject: Child Nutrition Cluster - Internal Controls over Eligibility Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Franklin County Community School Corporation has transitioned to the Community Eligibility Provision (CEP) as an alternative to collecting, approving, and verifying household eligibility applications. Responsible Party and Timeline for Completion: Jessica Defossett, September 2024 transition to CEP
Management’s View and Corrective Action Plan 2024-001 Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grants, Federal Dir...
Management’s View and Corrective Action Plan 2024-001 Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grants, Federal Direct Student Loans Award Year: 2023-2024 Assistance listing numbers: 84.063, 84.268 Pass-through entity: Not Applicable To whom it may concern: The Registrar’s Office has reviewed the finding and concluded the root cause to be a high volume of corrections required for graduated students as communicated by the National Student Clearinghouse (NSC). Students requiring corrections are not included in the National Student Loan Database System (NSLDS) data pulls from the NSC. When necessary, corrections were processed, the applicable students were included in a subsequent NSLDS data pull, resulting in ultimate reporting to the NSLDS outside of the required 60-day window for 31 students. To ensure reporting of graduated statuses within the compliance timeline, Dartmouth has implemented new practices based on the scheduled Degree Verify submissions to the NSC. The revised process was implemented in January 2025 and schedules an assessment of error volume and correction efforts ten days following submission to the NSC. This revised process allows enough time for degree files to be processed by the NSC, provide notification of necessary corrections to the College and result in timely acceptance by the NSLDS. Additionally, we have increased the number of staff in the Registrar's Office who are trained to make these status corrections from one to three. In performing our analysis to assess the total number of students reported outside of compliance, we identified an additional distinct population reported outside of compliance. Active students of the Master’s in Public Health (MPH) program are automatically enrolled in their next term, with an ‘EL’ (enrolled) status. Upon the Guarini Registrar’s Office’s graduation certification, the subsequent term is coded ‘CH’. The ‘CH’ term carries no credits 68 and requires no billing; however, it is reported to the NSC as a ‘Withdrawn’ status for the student. Because the ‘CH’ term is reported after the graduation term, it overrides the ‘Graduated’ status to ‘Withdrawn’ within the NSC. Upon the next NSLDS data pull, the student’s status is then updated from ‘Graduated’ to ‘Withdrawn’ in NSLDS. These statuses were corrected in February 2025 and had no impact on either the student or federal government. An additional 29 students were corrected in February 2025, resulting in a total population of 60 students reported outside of compliance with NSLDS. Per discussion with Gary Hutchins, Registrar and Assistant Dean for the Guarini School of Graduate and Advance Studies, effective immediately, future terms will be deleted for these students upon graduation certification. Deletion of the enrollment records will retain their appropriate ‘Graduated’ status. Sincerely, Eric Parsons Registrar of the College 69
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Ot...
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition and Context: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had six projects for various building improvements which were funded with ESSER Ill (84.425U) grant awards. The School Corporation did not properly include the Davis-Bacon wage rate requirements in the two vendor contracts tested. While the School Corporation did not include the wage rate requirements within their contracts, the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements were obtained and reviewed by the School Corporation. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: South Knox School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Tamara L. Asdell, Treasurer Timeline for Completion: Immediately
Suspension and Debarment - Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend the Board review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation o...
Suspension and Debarment - Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend the Board review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CCPS will require verification that an entity isn’t suspended or debarred through sam.gov for every purchase order issued. The documentation with headers and footers showing the date that it is verified will be attached to every purchase order before it is issued and before any payments are made. CCPS policy is to have purchase orders for all transactions except in the case of an emergency. If an accounts payable check is issued without a purchase order, accounts payable will get the sam.gov report from purchasing and attach the report before issuing the check. To ensure that all purchase orders have a suspension and debarment search, the Purchasing Assistant will update the desk reference to include the requirement for a suspension and debarment search to be completed before a purchase order can be issued and that it must be date stamped and attached to each purchase order. Name of the contact person responsible for corrective action: Nelson Sample Planned completion date for corrective action plan: July 2024 If the Department of the Treasury has questions regarding this plan, please call Sherri Fisher-Davis at 301-934-7352.
Finding 538769 (2024-002)
Significant Deficiency 2024
Official withdrawals will be calculated for potential R2T4 upon receipt of notification from the records department. Unofficial withdrawals will be completed within 45 days of receipt of notification from the records department. Financial Aid will keep a record of when a withdrawal is received and w...
Official withdrawals will be calculated for potential R2T4 upon receipt of notification from the records department. Unofficial withdrawals will be completed within 45 days of receipt of notification from the records department. Financial Aid will keep a record of when a withdrawal is received and when R2T4s are processed. This spreadsheet will be checked on a regular basis. R2T4 calculations will be checked for accuracy in Banner by the director or another staff member before submission.
View Audit 349478 Questioned Costs: $1
Finding 538768 (2024-001)
Significant Deficiency 2024
Annually update the college website with contract and/or cost information regarding the third-party provider. Provide contract information URL to ED for publication in the Cash Management Contracts Database.
Annually update the college website with contract and/or cost information regarding the third-party provider. Provide contract information URL to ED for publication in the Cash Management Contracts Database.
Finding 2024-002 – Documentation of Costs and Vendor Invoices – Financial Reporting and Internal Controls ALN 14.850 & 14.871– Noncompliance & Material Weakness Recommendation: We recommend that the Authority amend policies and procedures to better facilitate effective purchasing controls. A clear ...
Finding 2024-002 – Documentation of Costs and Vendor Invoices – Financial Reporting and Internal Controls ALN 14.850 & 14.871– Noncompliance & Material Weakness Recommendation: We recommend that the Authority amend policies and procedures to better facilitate effective purchasing controls. A clear audit trail should be maintained to ensure proper approval, as well as documentation to support the allowability and eligibility of costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will enhance our internal controls over purchasing and Develop detailed procedures for creating, approving, and managing purchase orders. Name(s) of the contact person(s) responsible for corrective action: Navonya Kolani, Executive Director Planned completion date for corrective action plan: September 30, 2025.
FINDING 2024-002 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Summary of Finding: The district did not have proper internal controls in place and documentation to track property or capital assets that were purchased with federal grant funds. Conta...
FINDING 2024-002 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Summary of Finding: The district did not have proper internal controls in place and documentation to track property or capital assets that were purchased with federal grant funds. Contact Person Responsible for Corrective Action: Dawn Mason, Business Manager, DeKalb Co. Eastern CSD Contact Phone Number and Email Address: 260-868-2125; dmason@dkeschools.com Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: As federal funds are used and expended, property and capital assets that meet or exceed the threshold will be entered on a spreadsheet by the Business Manager or Grant Administrator which will contain a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and use and condition of the property Anticipated Completion Date: All expenditures initiated after March 12, 2025
FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Bethany Cmar Contact Phone Number and Email Address: 765-641-2126 (Bcmar@acsc.net) Views of Responsible Officials: We concur with the finding. Description of Corrective A...
FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Bethany Cmar Contact Phone Number and Email Address: 765-641-2126 (Bcmar@acsc.net) Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When it comes to expenditures for non-public schools, ACS will assign a unique tracking number to each school, allowing expenditures to be easily traced for this requirement. The overall earmarking requirements will be compiled annually by the Special Education Director and sent to the CFO for review and approval, ensuring compliance with the requirements. Anticipated Completion Date: March 31, 2025
FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Pam Storm Contact Phone Number and Email Address: 765-641-2160 (Pstorm@acsc.net) Views of Responsible Officials: We concur with the finding. Description of C...
FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Pam Storm Contact Phone Number and Email Address: 765-641-2160 (Pstorm@acsc.net) Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: For eligibility, the federal grants director will prepare the PE report and enrollment and poverty data, and will give to the Assistant Superintendent for review and approval via signature. Anticipated Completion Date: December 31, 2025
Condition: The College did not provide notifications to certain students related to direct loan disbursements. Planned Corrective Action: The Director of Financial Aid will work with our Information Technology department to ensure the criteria used for triggering the notification emails is correct a...
Condition: The College did not provide notifications to certain students related to direct loan disbursements. Planned Corrective Action: The Director of Financial Aid will work with our Information Technology department to ensure the criteria used for triggering the notification emails is correct and capturing all the necessary students. Additionally, an exception report will be created to identify students who have not been sent the notification email for the Financial Aid department to review to then send the appropriate notification. Contact person responsible for corrective action: Director of Financial Aid Anticipated Completion Date: May 31, 2025
Condition: The College did not have controls in place to ensure appropriate reporting to COD. Planned Corrective Action: The College has begun training additional individuals on the reconciliation process and has updated its procedures to include what documentation needs to be retained on a monthly ...
Condition: The College did not have controls in place to ensure appropriate reporting to COD. Planned Corrective Action: The College has begun training additional individuals on the reconciliation process and has updated its procedures to include what documentation needs to be retained on a monthly basis to ensure accuracy between the amount the College shows as disbursed and the amount the Department of Education shows has been disbursed. Contact person responsible for corrective action: Director of Financial Aid Anticipated Completion Date: June 30, 2025
Condition: Out of 60 students tested for return to Title IV, we identified 24 students whose calculations were performed incorrectly. Planned Corrective Action: The College will work with its Director of Financial Aid to ensure the semester end procedures include steps to identifying those students ...
Condition: Out of 60 students tested for return to Title IV, we identified 24 students whose calculations were performed incorrectly. Planned Corrective Action: The College will work with its Director of Financial Aid to ensure the semester end procedures include steps to identifying those students who unofficially withdrew. Once the students are identified, individuals with the appropriate skills and knowledge would be able to determine if a Return of Title IV calculation is necessary, and appropriately return any funds, as necessary. Contact person responsible for corrective action: Director of Financial Aid Anticipated Completion Date: June 30, 2025
View Audit 349445 Questioned Costs: $1
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