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The Finance Department agrees with the finding. The Economic Development and Housing Department will implement procedures to ensure that all annual compliance documents are collected and maintained for the life of the loan.
The Finance Department agrees with the finding. The Economic Development and Housing Department will implement procedures to ensure that all annual compliance documents are collected and maintained for the life of the loan.
The City agrees with the finding. The Economic Development and Housing Department will implement procedures to ensure that all annual compliance documents are collected and maintained for the life of the loan.
The City agrees with the finding. The Economic Development and Housing Department will implement procedures to ensure that all annual compliance documents are collected and maintained for the life of the loan.
We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. Two (2) out of 21 students did not complete exit counseling requirements upon graduating or dropping below half-time status. 34 CFR 685...
We observed the following conditions in connection with our testing of the various U.S. Department of Education, Title IV, Student Financial Assistance Programs: a. Two (2) out of 21 students did not complete exit counseling requirements upon graduating or dropping below half-time status. 34 CFR 685.304(b)(1) b. One (1) out of 21 students was awarded Federal Direct Loans at less than half-time status. 34 CFR 685.200 (a)(1)(i). Attributable questioned cost: $3,000 c. Documentation to support the Center’s reconciliation of the Federal Direct Loan program between Common Origination and Disbursement (COD) and the Office of Financial aid was not available. 34 CFR 685.300(b)(5) d. Documentation to support the Center’s reconciliation of the Federal Work-Study program was not available. 34 CFR Part 668 Subpart L e. One (1) out of 21 students did not have timely or accurate enrollment reporting to the National Student Loan Data System (NSLDS). 34 CFR685.309(b) f. Documentation to conduct Federal Work-Study compliance testing was not provided. 34 CFR Part 675 g. Documentation to support testing for withdrawals and the return of Title IV funds compliance was not provided. HEA Section 484B & 34 CFR 668.22 h. Documentation to support credit balance (student refund) testing was not provided. 34 CFR 668.164(h)(1) i. Two (2) out of 21 students were paid Federal Direct Loans and did not make satisfactory academic progress (SAP) for the academic year. Additionally, the school did not provide updated documents supporting successful appeals. 34 CFR 668.34. Attributable questioned cost: $30,730 j. One (1) out of 21 students did not have an undergraduate transcript to prove eligibility for the program they were enrolled within the institution. HEA Section 484(d) and 34 CFR 668.32. Attributable questioned cost: $20,500. Auditor's Recommendation – The Center should implement corrective actions to ensure that the above findings are resolved and do not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. View of Responsible Officials – Management agrees.
View Audit 302135 Questioned Costs: $1
The University agrees with this finding. The University submits its enrollment status changes through the National Student Clearinghouse system to ensure proper recording in NSLDS. The University will strengthen its controls to ensure that the Registrar Office validates the completeness and accuracy...
The University agrees with this finding. The University submits its enrollment status changes through the National Student Clearinghouse system to ensure proper recording in NSLDS. The University will strengthen its controls to ensure that the Registrar Office validates the completeness and accuracy in the NSLDS system by reconciling the data per the NSLDS system to what is recorded in the University’s system for both branch locations; the main campus (003714-00) and HU Online (003714-81). Additionally, the Registrar’s Office will strengthen its monitoring controls over the transmission for both branch locations to ensure the data transmission is complete and accurate.
Management concurs with the findings regarding the delay and insufficient graduation reporting to NSLDS. The University Registrar is aware of the 6-day delinquency in reporting for summer term due to the timing of the degree awards for the May graduates on the East Falls campus. Degree audits will b...
Management concurs with the findings regarding the delay and insufficient graduation reporting to NSLDS. The University Registrar is aware of the 6-day delinquency in reporting for summer term due to the timing of the degree awards for the May graduates on the East Falls campus. Degree audits will be checked to ensure are awarded in a timely manner. We also will work with NSC to ensure all enrollment reporting schedules are updated in accordance with the academic calendar of the appropriate branch, limiting any issue with the 60-day certification date during our Summer term, as all other terms have been reported correctly. This will happen every semester on a 4–6week basis, in tandem with enrollment report submissions. This will resolve the 60-day certification issue. Academic Services makes every effort to report clean enrollments accurately and on time. However, we continue to find inconsistencies with the NSC transmissions to NSLDS and are aware of the need for additional oversight of the NSC process as well as the development of a process to audit NSC transmissions to NSLDS. This will also aid in the elimination of reporting errors between NSC and NSLDS, as in the case of the three graduation records. The Office of Academic Services is working to identify resources to address the above action plans. Spring 2024 update: The University Registrar has gained access directly to the NSLDS enrollment files. The University Registrar will audit enrollment files twice monthly to be certain that any errored NSLDS enrollment records created at the time of NSLDS roster submission, are corrected to negate the 65-day outstanding record (NSLDS ERROR 22). The University Registrars will continue to work with NSLDS and National Student Clearinghouse to locate cause of errored NSLDS roster records.
Finding 2023-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Deficiency): We observed the following condition in connection with our testing of the various USDE, Title IV, Student Financial Assistance Programs. a) One (1) out of 15 files tested were missing offici...
Finding 2023-001 - U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (Deficiency): We observed the following condition in connection with our testing of the various USDE, Title IV, Student Financial Assistance Programs. a) One (1) out of 15 files tested were missing official transcripts. The total questioned costs $9,415. 34 CFR 668.32 Auditor’s Recommendation – The College should implement corrective actions to ensure the above finding is resolved and will not recur in future periods. Corrective Action – Management will implement procedures to ensure that the above finding is resolved and will not recur in future periods. The files of Title IV student financial assistance recipients will be reviewed to ensure that they are properly completed and maintained, inclusive of official transcripts.
View Audit 302114 Questioned Costs: $1
Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2...
Finding No. 2023-002 -Allowable Activities-Loans repayments Condition Found Principal and interest has not been collected from the revolving fund on projects that were completed since before the execution of the loan agreement, which are included as part of the financial agreement dated August 18, 2020. Therefore, repayment of principal and payment of interest should have begun on their respective dates, as set forth in the loan agreement and notes payable executed thereto. In addition, interest’s billings for other projects under agreement have not been submitted and collected on a timely basis. Per the loan agreement, “Interest on the outstanding Principal Amount of the loan shall accrue from the date of each disbursement at one percent (1%) per annum and shall be payable on January 1 and July 1 of each year”. However, the invoices corresponding to the periods of December 31, 2022 and June 30, 2023 were issued and billed on February 2, 2023 and August 7, 2023, respectively.Views of Responsible Officials and Corrective Action Plan DNER will assure that, after the final inspection of a construction project is performed, where PRASA Operations Division is also present at the inspection and both parties have to concur that the inspection passed which means the project is in operation. DNER will submit notifications to PRASA requesting the acceptance letter from the Operations Division. Such letter will be an attachment to the formal notification that DNER will send to PRIFA. DNER’s letter will specify the starting operating date and the useful life of the project. Therefore, PRIFA will be in position to collect principal and interest for the project according to federal regulation, as established in the loan agreement. Name (s) of the Contact Person (s) Responsible for Corrective Action Nelson Perez, Secretary of the Treasury Department, Eduardo Rivera Cruz, Executive Director Puerto Rico Infrastructure Financing Authority and Anais Rodriguez Vega, Secretary Puerto Rico Department of Natural and Environmental Resources Anticipated Completion Date Immediately
Criteria: Institutions are required to report enrollment information under the Pell Grant and Direct Loan programs via the National Student Loan Data System (NSLDS) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs must review, update, and verify s...
Criteria: Institutions are required to report enrollment information under the Pell Grant and Direct Loan programs via the National Student Loan Data System (NSLDS) (Pell, 34 CFR 690.83(b)(2); Direct Loan, 34 CFR 685.309). The administration of the Title IV programs must review, update, and verify student enrollment statuses, program information, and effective dates that appear on the Enrollment Reporting Roster file. The Department of Education lists several certification methods for enrollment reporting, including certifying directly through the NSLDS website, certifying through the NSLDS’s batch enrollment reporting process, or through certification of rosters provided to the National Student Clearinghouse (NSC). Per 2 CFR 200.303, a non-federal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statues, regulations, and terms and conditions of the federal award. Corrective Action Taken or Planned: Management, more importantly the Financial Aid Director, Erin Hanlon will review its processes and internal controls to ensure that all enroll,ent information and status changes are reported completely, accurately, and in a timely manner, effective immediately. Additionally a review of the submitted enrollment data to the NSLDS be performed to ensure current student status information and status is properly reflected. Enrollment reporting corrections will be corrected by April 30, 2024. The following outlines of steps to be taken will be implemented immediately: 1. Ensure that multiple people are trained to report to NSC. a. This would mean at least once a semester having multiple peoples (at least two) involved in not only the reporting b. Also, others should be trained and aware of the follow-up correction process. 2. Reporting to NSC on a more frequent basis (twice a month). a. Right now, we report once a month at the end of each month. b. As long as students are reported within 60 days, they are within reported guidelines, so this has typically been ok. c. Reporting twice a month ensures any changes in enrollment are caught early. 3. Working with other departments (registrars/admissions/etc.) to find the common errors in the reporting and find ways to make sure these errors do not occur. a. Meeting at least once a semester to review where the most common/most errors occurred. b. Formulate processes to make sure these errors don't slow down reporting times.
Finding: As described in 34 CFR 668.171, the U.S. Department of Education (ED) requires institutions of higher education to report the occurance of specific events, known as triggering events, to them within ten days of the event. The notification of the vote by the Massachusetts Board of Registrati...
Finding: As described in 34 CFR 668.171, the U.S. Department of Education (ED) requires institutions of higher education to report the occurance of specific events, known as triggering events, to them within ten days of the event. The notification of the vote by the Massachusetts Board of Registration in Nursing (BORN) to withdraw the approval of the College's Associate Degree Nursing Program is a triggering event that should have been reported to the ED within ten days of occurance of the event. ED requirements for reporting triggering events. The triggering event occurred on June 20, 2023 and communication was not made to the ED until August 2023. Corrective Action Plan. The College has implemented procedures to ensure triggering events are identified and reported to the ED in a timely mannger. The Financial Aid Director: Erin Hanlon or VP of Administration and Finance: William McDonald is responsible for communicating triggering events once identified.
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Hawaii implemented an upfront work participation requirement as a condition of eligibility for TANF applicants beginning 2009. The purpose of the upfront work participation is to prepare app...
Views of Responding Officials: The Department agrees with the finding and will implement corrective action. Hawaii implemented an upfront work participation requirement as a condition of eligibility for TANF applicants beginning 2009. The purpose of the upfront work participation is to prepare applicant families to engage in the TANF work program. Our state temporarily amended its TANF State Plan in response to the COVID 19 pandemic, suspending the upfront work participation requirements, described in Part B, section 15.1, effective March 27, 2020. This suspension coupled with relaxed administrative policies for all means-tested programs which included TANF, Supplemental Nutrition Assistance Program, and our state-funded General Assistance and Aid to the Aged, Blind and Disabled, and operational changes statewide allowed the Department to process applications expeditiously ensuring eligible families have access to their financial assistance benefits quickly. In March 2020, Hawaii’s unemployment rate was as low as 2.2% (seasonally adjusted) but it increased considerably to 22.6% in April 2020 following the state’s first shut-down due to the COVID 19 pandemic. The state’s TANF caseload increased by about 177%, from March 2020 with 3,969 recipient families to 7,040 families in December 2020 following the state’s second shut-down. While the upfront work program participation was suspended as a condition of eligibility for TANF applicants, Hawaii still required recipients to participate with the work program after they were determined eligible for TANF benefits. The good cause provision was exercised judiciously and to the extent allowable under TANF federal regulations and Hawaii administrative rules. Our TANF work program extended its services to provide families the opportunities to receive additional support such as case management and counseling services; to access information and referrals to community resources such as housing assistance and food distribution events; and to receive assistance in navigating through programs, benefits, and services that our department and other government agencies have available during this period of economic downturn resulting from the health emergency. It was not until March 25, 2022, when then Governor David Y. Ige ended the state’s emergency proclamation relating to COVID 19. The Department continued to suspend the upfront work participation requirements through May 31, 2023, allowing a transition period to adjustour operations. The upfront work participation requirement as a condition of eligibility was reinstated for families who applied for TANF financial assistance benefits beginning June 1, 2022, with only four months remaining in the fiscal year. Other administrative policies that were temporarily suspended or amended in response to the pandemic were reinstated effective July 1, 2022. The public health emergency and heightened period of COVID 19 restrictions forced the Benefit, Employment and Support Services Division (“BESSD”), who oversees the TANF and other means-tested public assistance programs, to immediately modify its operations statewide, ensuring the continuity of its programs and services and making them more accessible to the public. It was important to provide BESSD a transition period to review its policies and operational procedures and allow its staff of over 650 employees to adjust after two years of operating programs and services in a manner that was unprecedented for the division. On January 17, 2024, the TANF program office met with the Statewide Branch Administration (“SBA”), who oversees the state First To-Work (“FTW”) program staff, to discuss the concerns regarding the work participation rates, active TANF recipients who were referred to FTW but not yet participating in the program, and strategies to address the concerns. Subsequently, on January 25, 2024, SBA held a meeting with the state FTW unit supervisors to share the concerns raised on the work participation rates and to solicit comments and suggestions. TANF program administrator and lead program specialist were in attendance to notate comments and suggestions. Corrective Action Taken or Planned: Pursuant to 45 CFR 262.5, the Department requested consideration for reasonable cause from the Administration for Children and Families (“ACF”), for not meeting the two parent work participation rate for fiscal year 2022. Response and determination from ACF is pending. The FTW unit supervisors were instructed, during the January 25, 2024 meeting, to invite and schedule the active TANF recipients, who were referred but not yet participating, to attend a work program orientation as soon as possible. It is expected that remaining active TANF recipients will be invited to the FTW program by March 31, 2024. TANF program office is exploring the suggestions received during the January 25, 2024 meeting with SBA and FTW unit supervisors. For example, it was suggested that the FTW program provide additional supportive service payments to participants, who are in countable non employment related work activities, to incentivize them to maintain their program engagement. However, this suggestion has a fiscal impact and will require the FTW program administrative rules to be amended before it can be implemented. The TANF program office plans to require both parents of two parent households to participate in the FTW program. Due to capacity issues of both state and contract staff, only one parent is required to participate and meet work program requirements for the TANF recipient household. The TANF caseloads have declined; therefore, capacity is no longer a concern. Expected Completion Date: March 31, 2025 Responding Officials: Catherine Scardino, Temporary Assistance for Needy Families Program Administrator
The system is being reviewed to ensure flags are set not only from the Central Process System (CPS) on the ISIR as an alert, but to implement secondary measures in PowerFaids to flag the student’s electronic file record as part of the communication process that the counseling unit must review. Staff...
The system is being reviewed to ensure flags are set not only from the Central Process System (CPS) on the ISIR as an alert, but to implement secondary measures in PowerFaids to flag the student’s electronic file record as part of the communication process that the counseling unit must review. Staff will be counseled and additional training is being provided to ensure all staff are knowledgeable and conscientious of policy, review and the calculation process when determining yearly and aggregate loan limits. The University will be implementing Transfer Monitoring which has been discussed as preparation of bringing up a new system.
View Audit 302079 Questioned Costs: $1
To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenti...
To address and eliminate the prior audit finding related to Return of Title IV Funds, Academic Affairs and Records and Registration have been working closely with, and to train and educate Deans and Faculty on the Federal Regulations and Guidelines. Internal controls focused on monitoring, documenting, electronically reporting, follow-up reviewing and reporting of students’ last date of attendance and academic related activity have been implemented. The Registrar Office will work with the comparable offices at the consortia universities to implement reporting requirements for timely notification and documentation of withdrawals and/or no-shows to avoid repeat findings. Controls are being tightened between Academic Affairs, the Office of Records and Registration and the Office of Financial Aid & Scholarships.
View Audit 302079 Questioned Costs: $1
Corrective Action Plan: Due to limitation on the FISAP, once the number of borrowers and loan balances are entered they cannot be changes, as a result there were minor differences, approximately 5 students and less than $10,000, that had been carried forward for several years. The Department of Edu...
Corrective Action Plan: Due to limitation on the FISAP, once the number of borrowers and loan balances are entered they cannot be changes, as a result there were minor differences, approximately 5 students and less than $10,000, that had been carried forward for several years. The Department of Education program officer, as well as the University’s loan servicer ECSI, have communicated that some of the numbers may differ due to payments or cancellations made after the loans were recorded. The Department of Education has accepted the information as final. The University has completed the Perkins Loan program liquidation process. The re-assignment of eligible loans to the Department of Education has been completed. Those not eligible for re-assignment have been deemed uncollectible and written-off. Once the University’s audit has been submitted we anticipated receiving the final close out letter from the Department of Education, which will officially close the Perkins Loan program at the University. Anticipated Completion Date: February 28, 2024
View Audit 302075 Questioned Costs: $1
Corrective Action Plan: The University experienced turnover of key positions throughout campus, particularly in the Division of Finance, Government Sponsored Programs and various federally funds programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and ...
Corrective Action Plan: The University experienced turnover of key positions throughout campus, particularly in the Division of Finance, Government Sponsored Programs and various federally funds programs. The changes in staffing lead to a loss of institutional knowledge, and interrupted policy and process enforcement campus wide. The Office of Government Sponsored Programs (“GSPAR”) will enhance its internal controls, policies and procedures to ensure the appropriate documentation to support is maintained, and to ensure that level of effort is appropriately documented and reported. GSPAR will be working in conjunction with the Office of Human Resources, including Payroll, to ensure accuracy, or timely correction, of general ledger postings. In addition, the grant onboarding process will be revised to emphasize key federal regulations and emphasize the importance of compliance. Reminders will also be provided during GSPAR’s semi-annual grant compliance workshops. Anticipated Completion Date: December 31, 2024
View Audit 302075 Questioned Costs: $1
Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.
Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.
Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.
Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.
Finding 391614 (2023-001)
Significant Deficiency 2023
The Public Works Department shall consult with the Finance Department to revise the reimbursement process to ensure future requests reconcile the specific amount expended by the grant. The revised process will include preparation of the reimbursement request using the City's financial system of reco...
The Public Works Department shall consult with the Finance Department to revise the reimbursement process to ensure future requests reconcile the specific amount expended by the grant. The revised process will include preparation of the reimbursement request using the City's financial system of record, and an independent review prior to submission to the grantor.
View Audit 302069 Questioned Costs: $1
Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furth...
Finding – The City did not have adequate internal controls to ensure compliance with time and effort requirements. Name of contact person: Lane Millar, Finance Director Corrective action: The City has revised its internal controls to guarantee compliance with time and effort requirements. Furthermore, the City plans to engage external professional and technical services for the management of significant State and Federal Grants. Proposed completion date: March 1, 2024
View Audit 302063 Questioned Costs: $1
Finding No. 2023-006 Department(s): New York City Department of Housing Preservation and Development Program(s): Assistance Listing Number 14.239, HOME Investment Partnership Program Corrective Action(s): The Department of Housing Preservation and Development (HPD) continues to maintain processes ...
Finding No. 2023-006 Department(s): New York City Department of Housing Preservation and Development Program(s): Assistance Listing Number 14.239, HOME Investment Partnership Program Corrective Action(s): The Department of Housing Preservation and Development (HPD) continues to maintain processes and procedures supporting compliance with Housing Quality (HQ) inspection standards. HPD routinely conducts HQS inspections of HOME Investment Partnership Program assisted rental units and continues to maintain systems to facilitate and promote compliance with HOME inspection requirements; HPD inspects HOME units periodically and follows up on failed inspections routinely. Further, HPD continues to review program requirements and operations to enhance program oversight and ensure the timeliness of repairs. As part of HPD’s ongoing effort to accomplish complete and timely repairs of all HOME units, building owners are notified of failed inspections, and regularly provided with detailed reports identifying non-compliant conditions. HPD also continues to impress upon owners the critical importance of completing timely repairs of all HOME units. Building owners are notified of failed inspections and provided detailed reports regularly, identifying non-compliant conditions. With respect to the finding, HPD recognizes that in six (6) instances, the Certification of Repair was not submitted within the 90-day timeframe. HPD is currently sending out non-compliance letters and will continue to follow-up with the owner(s) until all required repairs are certified as complete. In addition, HPD will consider, on a case-by-case basis, documenting its rationale for not exercising extreme remedies (such as withdrawal of future funding) for failure to complete repairs within the 90-day cure period. Anticipated Completion Date: June 2023 and ongoing Person(s) Responsible for Implementation: Arabia Brown, Director, Tax Credit and HOME Compliance (212) 863-8204
Finding No. 2023-002 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Number 14.239, HOME Investment Partnerships Program Corrective Action(s): This FY23 audit was conducted on the heels of the FY22 audit where the questioned cost finding is a similar er...
Finding No. 2023-002 Department(s): New York City Human Resources Administration Program(s): Assistance Listing Number 14.239, HOME Investment Partnerships Program Corrective Action(s): This FY23 audit was conducted on the heels of the FY22 audit where the questioned cost finding is a similar error type but significantly decreased to $296 from over $18,000. Included in the FY22 recommended Corrective Action was the onboarding of the Executive Director to shepherd the charge with strengthening the teams’ internal governance, appropriate monitoring and future compliance. Adversely, the onboarding of the executive director was lengthy and only recently finalized in the 2nd quarter of FY24. HRA agrees to strengthen internal controls and the new Executive Director is working with the team to ensure they are intentional in appropriately applying the correct formula for calculating allowable cost, particularly the inclusion of “gross” and not “net” income. The Quality Assurance Tool has been updated including specific sub-items to ensure allowable cost is correctly calculated as well as the other deliverables. Corrective Action(s) • Strengthen internal governance and future compliance. • Executive Director for the Home-TBRA now on board. • Update the Quality Assurance tool that includes sub-items information that supports improved review and approval. • Provide refresher training for staff involved with TBRA to improve performance and outcomes. Anticipated Completion Date: June 30, 2024 and ongoing Person(s) Responsible for Implementation: Dori Hopkins-Figeroux, Director - HTBRA hopkinsfigerouxd@hra.nyc.gov 929-252-6089 Jordan Worrell, Executive Director RAP/HTBRA worrellj@hra.nyc.gov 929-252- 5403 Dwana Abraham, Assistant Deputy Commissioner abrahamd@hra.nyc.gov 929-221-6726
View Audit 302042 Questioned Costs: $1
NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. ...
NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A complete internal review of the audit findings was undertaken. We discovered an inconsistency in our SIS that has been corrected to align with best practices state in the “NSLDS Enrollment Reporting Guide November 2022”. We have also engaged with the National Student Clearinghouse (NSC) Audit Resource Center to ensure timely reporting to NSLDS. SCU has also created a “Monitoring of Reporting Compliance Program” that will compare various reports available in NSLDS to data that was submitted to NSC. We have also increased our reporting frequency to ensure the latest data is being sent. Name(s) of the contact person(s) responsible for corrective action: Robert Boggs, EdD, University Registrar Planned completion date for corrective action plan: The internal monitoring program will be in place by 3/1/2024
University of Maryland Medical System Corporation and Subsidiaries Corrective Action Plan Year Ended June 30, 2023 University of Maryland Medical System Corporation and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30,2023. Audit p...
University of Maryland Medical System Corporation and Subsidiaries Corrective Action Plan Year Ended June 30, 2023 University of Maryland Medical System Corporation and Subsidiaries (the Corporation) respectfully submits the following corrective action plan for the year ended June 30,2023. Audit period: July 1, 2022 to June 30, 2023 MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE 2023-002 Reporting of Schedule of Expenditures of Federal Awards Assistance Listing Number 97.036 – COVID-19 – Disaster Grants – Public Assistances (Presidentially Declared Disasters) Recommendation: The Corporation’s policy and procedures should be designed to ensure expenditures are reported on the Schedule based on the date on which the expenditures are incurred as required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will continue to refine internal procedures and practices. The COVID-19 pandemic grant programs included evolving expectations which did not follow the typical grant process. We will enhance procedures to review related report submissions, obligated worksheets, and incurred expenditures in conjunction with review of the Schedule to verify completeness and accuracy. Planned completion date for corrective action plan: September 30, 2024 Name(s) of the contact person(s) responsible for corrective action: Jeff Chadwick, Financial Reporting Director, jeff.chadwick@umm.edu
Views of Responsible Officials and Planned Corrective Action: The Board agrees with this recommendation and will review internal procedures relating to data that will support the allocation of personnel costs.
Views of Responsible Officials and Planned Corrective Action: The Board agrees with this recommendation and will review internal procedures relating to data that will support the allocation of personnel costs.
View Audit 301940 Questioned Costs: $1
Corrective Action: Susan Matlack Jones (SMJ) took over as CAPO’s fiscal service provider in July of 2022. The first six months were spent largely cleaning and correcting journal entries from FY22 – a significant task. CAPO did not begin to receive truly accurate and trustworthy financial statements ...
Corrective Action: Susan Matlack Jones (SMJ) took over as CAPO’s fiscal service provider in July of 2022. The first six months were spent largely cleaning and correcting journal entries from FY22 – a significant task. CAPO did not begin to receive truly accurate and trustworthy financial statements until early in 2023. CAPO also experienced two staff losses in the finance department from March through May of 2023. In light of our growth and increased administrative needs, we revised our job posting to increase the level of fiscal skill and responsibility needed for the Finance Manager role. In September of 2023, CAPO was successful in hiring a Finance and Grants Manager with experience in federal fund accounting for Community Action and in SSVF (our major grant). Since that time, he has organized, revamped, and significantly improved internal processes to assure timely review of all finances and reconciliations and works closely with SMJ to assure overall accuracy. Person Responsible: Janet Allanach, CAPO Executive Director Timing for Implementation: Complete as of October 2023
The Auditor-Controller’s office will provide additional training to applicable departments to educate staff on appropriate records maintenance related to grant files and the importance documented review and approval processes. This training will provide additional education over appropriate supporti...
The Auditor-Controller’s office will provide additional training to applicable departments to educate staff on appropriate records maintenance related to grant files and the importance documented review and approval processes. This training will provide additional education over appropriate supporting documentation to verify internal controls and compliance requirements are being reasonably followed
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