FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,654
In database
Filtered Results
10,297
Matching current filters
Showing Page
362 of 412
25 per page

Filters

Clear
Active filters: Matching / Level of Effort / Earmarking
City of Auburn, Maine
ME
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the Ci...
Management?s Response/Corrective Action Plan: The Community Development Department acknowledges that the sporadic nature of drawdowns and their corresponding reports during the audit period has posed challenges in terms of reconciling systems and accurately assessing the financial standing of the City. In response to this matter, the Community Development Department has collaborated closely with the Department of Housing and Urban Development (HUD) to formulate and implement a uniform set of policies and procedures. These measures have been designed to mitigate the aforementioned issue by mandating a minimum monthly reconciliation between financial reporting systems. Additionally, the establishment of monthly drawdown requirements has been introduced to ensure more consistent and predictable financial operations.
View Audit 33119
Finding 32032 (2022-002)
Material Weakness 2022
City of Ashland
KY
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Administrator will timely upload any required data into PIC system moving forward. Staff will continue to correct any previously discovered errors while resolving any errors that may occur.
Administrator will timely upload any required data into PIC system moving forward. Staff will continue to correct any previously discovered errors while resolving any errors that may occur.
View Audit 37231
Finding 32029 (2022-004)
Material Weakness 2022
Clay Township
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to i...
FINDING 2022-004 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Finance & HR will expand Fund 8700 to include adding line items for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will ensure that all funds used to compensate each covered firefighter position will be paid entirely out of Fund 8700, only. This action will result in a negative value for Fund 8700 until which time the fund is reimbursed the allowable costs under the provisions of the federal grant. The Director of Finance & HR will generate a report for each reimbursement request, which will be limited to include only the payroll dates of the period for which the request is being submitted. The Fire Chief will review and confirm that all associated costs have been withdrawn from Fund 8700. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023
View Audit 36302
Finding 32028 (2022-003)
Material Weakness 2022
Clay Township
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreads...
FINDING 2022-003 Contact Person Responsible for Corrective Action: George ann Ewald, Director of Finance & HR Contact Phone Number: (574) 277-4452 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Assistant Fire Chief will prepare an Excel? spreadsheet which will contain blank cells for all allowable reimbursement costs associated with each firefighter position covered by the 2019 Staffing for Adequate Fire and Emergency Response (SAFER) federal grant. The Director of Finance & HR will complete the blank spreadsheet by entering the corresponding data inside each of the cells for all covered positions. The Director of Finance and HR will attach supporting documentation (payroll history report & ledger line-item transactions) to indicate the costs were accurate, allowable, and within the period of performance. The Fire Chief will review and authorize the completed spreadsheet. The Fire Chief will then direct the Assistant Fire Chief to complete the reimbursement request via the FEMA GO website, which will include uploading the completed spreadsheet and supporting documentation. Once the reimbursement request has been submitted, the Assistant Fire Chief will print the completed reimbursement request documents and obtain signatures from each of the following individuals: 1. Prepared By: (NAME), Director of Finance & HR 2. Reviewed & Approved By: (NAME), Fire Chief 3. Submitted By: (NAME), Assistant Fire Chief Anticipated Completion Date: ? Implementation: June 2023
View Audit 36302
Ahepa 23, Inc.
AL
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing finan...
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. Contact Person First Name Steve Contact Person Last Name Beck
View Audit 34887
Ahepa 23, Inc.
AL
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing finan...
Finding 2021-001 and 2021-002 (Mortgage Insurance - AL # 14.155) Concur or Do Not Concur with this Finding(s) Concur Agree or Disagree with auditor recommendation(s) Agree Completion Date or Proposed Completion Date June 30, 2023 Actions Taken or Planned on the Finding Management is finalizing financing options and completing a purchase and rehabilitation of the rental property through the Section 8(bb) process and RAD for PRAC application. Contact Person First Name Steve Contact Person Last Name Beck
View Audit 34887 Questioned Costs: $1
Finding 32000 (2022-005)
Material Weakness 2022
Cannelton City School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-005 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: The Superintendent will make sure to let the contrac...
FINDING 2022-005 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: The Superintendent will make sure to let the contractors know when we are using federal monies so that they include the correct things in the contract. Anticipated Completion Date: February 2023
View Audit 27847
Finding 31999 (2022-004)
Material Weakness 2022
Cannelton City School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corre...
FINDING 2022-004 Contact Person Responsible for Corrective Action Plan: Alva Sibbitt, Jr., Superintendent, Melissa Embry, Corporation Treasurer, Brehan Leinenbach, Grant Writer Contact Phone Number: 812-547-2637 Views of the Responsible Official: We concur with the findings. Description of the Corrective Action Plan: All reports will be done by the Corporation Treasurer and/or Grant Writer and checked over by the Superintendent. Anticipated Completion Date: February 2023
View Audit 27847
Finding 31953 (2022-003)
Significant Deficiency 2022
Western New Mexico University
NM
Reporting Matching / Level of Effort / Earmarking
Identified Issue: Quarterly Public Reporting: The required fourth quarter report for use of CARES funds was not posted on the university's public website in a timely manner. Corrective Measures: The task to review the university's website for all required reports has been added to the quarterly clos...
Identified Issue: Quarterly Public Reporting: The required fourth quarter report for use of CARES funds was not posted on the university's public website in a timely manner. Corrective Measures: The task to review the university's website for all required reports has been added to the quarterly closing checklist and will be verified by the director of accounting. Time Frame: This process will begin with the first quarter closing of FY23 on October 31, 2022. Action Deemed Successful When: All required reports can be viewed by the public on the university's website. Means of Evaluation: Quarterly review of the website for required reports. Name & Title of Person Responsible with This Issue: Kim Moon, Director of Accounting.
View Audit 36169
Finding 31948 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Lake Village, Arkansas
AR
HUD Housing Programs Reporting Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN YEAR ENDED MARCH 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Lake Village, Arkansas respectively submits the following corrective action plan for the year ended March 31, 2022. Name and address of public ...
CORRECTIVE ACTION PLAN YEAR ENDED MARCH 31, 2022 Oversight Agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Lake Village, Arkansas respectively submits the following corrective action plan for the year ended March 31, 2022. Name and address of public accounting firm: Donald E. Curtis, PLLC, Certified Public Accountant P.O. Box 1269 Beebe, AR 72012 The findings from the March 31, 2022 audit report are discussed below. The findings are numbered to correspond to the audit findings disclosed in Section II and Section III of the Schedule of Findings and Questioned Costs. Finding 2022-001 Criteria or specific requirement: Administration of the USDA and HUD housing programs independently in accordance with program requirements, including cash management. Recommendation for Corrective Action: Establish controls over cash management procedures for all programs to ensure proper management and supervision of the administration of interfund accounts payable/receivable, tenants? security deposits, bank reconciliations, and budgetary procedures. Planned Action/Action Taken: We will review vacated tenants? security deposit accounts, ensuring that they are properly refunded or applied to tenant charges, we will ensure that the security deposit bank account is properly funded, that all outstanding checks on each bank reconciliation clears within 6 months, and review our procedures over interfund accounting and budgetary practices. We will also provide increased supervision and training over these areas in an effort to resolve these issues. We anticipate a complete resolution of these errors by October 31, 2022. If the Oversight Agency has questions regarding this plan, please call Marcus Dickson, Executive Director at (870)265-3851. Sincerely, Marcus Dickson, Executive Director
View Audit 35224
Finding 31937 (2022-001)
Material Weakness 2022
Rmc Tooele Property, LLC
UT
Questioned Costs Cash Management HUD Housing Programs
CORRECTIVE ACTION PLAN ? Not-for-profit Entity Project Legal Name: RMC Tooele Property, LLC HUD Project No.: 105-43073 Audit Firm: WSRP, LLC Period covered by the audit: Year Ended December 31, 2022 Corrective Action Plan prepared by: Name: LaMar Bangerter Position: CFO of Supporting Entity Telephon...
CORRECTIVE ACTION PLAN ? Not-for-profit Entity Project Legal Name: RMC Tooele Property, LLC HUD Project No.: 105-43073 Audit Firm: WSRP, LLC Period covered by the audit: Year Ended December 31, 2022 Corrective Action Plan prepared by: Name: LaMar Bangerter Position: CFO of Supporting Entity Telephone Number: (801) 397-4051 1. Finding 2022-1 a. Current Findings on Schedule of Findings, Questioned Costs and Recommendations. During the year ended December 31, 2022, management distributed funds before surplus cash was demonstrated at the end of the annual and semi-annual fiscal periods. In accordance with HUD guidelines and requirements regarding the Section 232 Insured Mortgage, distributions may only be made after the end of any annual or semi-annual fiscal period, and when positive surplus cash is demonstrated. b. Actions Planned on the Finding. During the year, excess cash was distributed from the Project to pay for expenses incurred by the parent on behalf of the project as well as the Parent?s own operating expenses. Management has reviewed the loan requirements and will ensure that excess cash will not be pulled from the Project except as allowed under the Section 232 guidelines and at annual or semi-annual intervals. Additional training was provided to the cash manager and a new process was put in place to ensure transfers don't happen in this bank account.
View Audit 31440 Questioned Costs: $1
Stetson University, Inc.
FL
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
Identifying number: 2022-002 ? Return of Title IV Funds Identification of the federal program: U.S. Department of Education Student Financial Aid Cluster Finding: Criteria or specific requirement: Uniform Guidance for Student Financial Aid (SFA) Programs {III. Compliance Requirements, N. Speci...
Identifying number: 2022-002 ? Return of Title IV Funds Identification of the federal program: U.S. Department of Education Student Financial Aid Cluster Finding: Criteria or specific requirement: Uniform Guidance for Student Financial Aid (SFA) Programs {III. Compliance Requirements, N. Special Tests and Provisions, 3. Return of Title IV Funds ? Compliance requirements (34 CFR 668.22 (a)(1) through (a)(5)))} stipulates that when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period or period of enrollment in which the recipient began attendance, the institution must determine the amount of Title IV aid earned by the student as of the student?s withdrawal date. If the total amount of Title IV assistance earned by the student is less than the amount that was disbursed to the student on his or her behalf as of the date of the institution?s determination that the student withdrew, the difference must be returned to the Title IV programs. Anticipated Completion Date: Action Already Taken Person Responsible: Joanne Brown, AVP, Director of Student Financial Aid Corrective Actions Taken or Planned: The Office of Student Financial Aid, in accordance with federal regulations, reviews all student withdrawals if the student was a recipient of Title IV funds to determine the correct amount of earned financial aid. The calculation is prepared based on the date of notification of withdrawal. Of the sample tested, all calculations were performed accurately; however, on two records, the funds designated as return to program were not returned within the timeframe allowed resulting in a finding. Scheduled disbursements and un-disbursements performed as planned; however, the population selection was produced manually and failed to pick up the withdrawn status of the students which would have returned the funds to the programs. All Return to Title IV Calculations will be performed with an immediate, on-the-spot un-disbursement of funds to be returned. Log files will be reviewed and checked to ensure the updates are transmitted to the federal programs in a timely manner. In addition to the above steps, the Office of Student Financial Aid has begun an internal review of a sample of 2021-2022 R2T4 calculations to ensure calculations were performed accurately and return of Title IV funds were completed in a timely manner and in compliance with federal regulations.
View Audit 27607
Stetson University, Inc.
FL
Student Financial Aid Eligibility Reporting
Identifying number: 2022-001 Identification of the federal program: U.S. Department of Education Student Financial Aid Cluster Finding: Uniform Guidance for Student Financial Aid (SFA) Programs {III. Compliance Requirements, N. Special Tests and Provisions, 4. Enrollment Reporting ? Compliance...
Identifying number: 2022-001 Identification of the federal program: U.S. Department of Education Student Financial Aid Cluster Finding: Uniform Guidance for Student Financial Aid (SFA) Programs {III. Compliance Requirements, N. Special Tests and Provisions, 4. Enrollment Reporting ? Compliance requirements (34 CFR 685.309 (b)(2)(i))} stipulates that unless it expects to submit its next updated enrollment report to the secretary within the next 60 days, the school must notify the Secretary within 30 days after the date the school discovers that a loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended. The University did not properly provide to the National Student Loan Data System (NSLDS) notification for one student who withdrew or graduated during FY 2022. Anticipated Completion Date: Action Already Taken Person Responsible: Colin Hilton-MacFarlane, Executive Director of Institutional Research and Effectiveness Corrective Actions Taken or Planned: The Office of Institutional Research and Effectiveness reports graduated students to the National Student Clearinghouse upon degree conferral. The concern about solely relying on a third-party to submit to the National Student Loan Data System was identified in the FY2021 audit with a management response involving reconciling extracts directly from NSLDS to validate that all graduated students were successfully reported (and updating directly within NSLDS for any that failed to be submitted by NSC). The finding in this FY2022 audit occurred prior to the management response and associated business process implementation from the FY2021 audit. The institution remains confident this direct reconciliation within NSLDS will resolve future instances of a lack of timely reporting. This finding also involved a rare case of a student completing a master?s level degree program and immediately enrolling in a subsequent master?s level degree program. The institution believes this uncommon circumstance may have contributed to this specific failure in NSC reporting the graduated status to NSLDS, so although the new business process of reconciliation should prevent the general case of this issue, specific review within NSLDS of students immediately moving from one degree program to another upon graduation will be conducted to ensure no additional mitigations are necessary beyond what has already been implemented to address the general case.
View Audit 27607
University of Southern California
CA
Student Financial Aid Matching / Level of Effort / Earmarking
Management response to finding 2022-003: Notifications of Disbursements to Students Sent Prior to 30 Days before Crediting a Student?s Account Federal Awarding Agency: Department of Education (ED) Award Name: Federal Direct Student Loans Award Number: Various Award Years: 7/1/2021-6/30/2022 Assista...
Management response to finding 2022-003: Notifications of Disbursements to Students Sent Prior to 30 Days before Crediting a Student?s Account Federal Awarding Agency: Department of Education (ED) Award Name: Federal Direct Student Loans Award Number: Various Award Years: 7/1/2021-6/30/2022 Assistance Listing Title: Federal Direct Student Loans Assistance Listing Number: 84.268 Pass-through entities: Not applicable As described in finding 2022-003, the Financial Aid Office (?FAO?) provided loan disbursement notifications earlier than 30 days from actual disbursement for some borrowers. Our Student Information System (SIS) was programmed to send the notification at the time the loan was originated, which may have been earlier than 30 days before the date of disbursement. FAO has updated the trigger in SIS so that the notifications will now be sent as soon as we receive the booking notice from COD, which is shortly after each disbursement. This update will ensure the notice is provided no later than 30 days after the date of disbursement (34 C.F.R. ? 668.165(a)(3)(i)). Contact Person: Megan Chan, Associate Dean, Compliance and Training, Enrollment Services Financial Aid Office, chanmega@usc.edu
View Audit 27328
Finding 31804 (2022-002)
Significant Deficiency 2022
World Learning, Inc.
DC
Questioned Costs Reporting Procurement, Suspension & Debarment
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue departm...
Finding 2022-001: Credit Card Controls Name of contact person: Kote Lomidze ? CFAO and SVP of Finance Corrective actions: ? Strictly prohibit employees from sharing their corporate credit card information. Strictly enforce credit card reporting timeline. ? Treasury department will issue department level purchasing cards to support departments as a preferred payment mechanism for non-travel related transactions. Treasury will restrict individual corporate credit cards for support department employees to travel related expenditures. ? Provide fraud awareness, detection, and prevention training to finance staff, supervisors and budget managers. Training recording will be made available to all staff on organizational portal. Proposed Completion Date: June 30, 2023 Finding 2022-002 Allowable Costs Name of contact person: Mersea Boku ? Controller and Deputy CFO Corrective action: After World Learning identified an inappropriate transaction, management established a task force under the leadership of the CFAO and SVP of Finance to conduct extensive review and ensure that all such transactions were identified. World Learning also engaged an external forensic investigator to get independent analysis on the completeness of the internal investigation performed by the task force. The external forensic investigation confirmed the completeness of the internal investigation. All findings have been reported to Offices of Inspector General of affected US agencies (USAID and DOS). In addition, World Learning will reclassify all inappropriate or questioned transactions to "unallowable" cost centers in fiscal year 2023 and will reimburse the US government by reducing the final indirect rate for the fiscal year. Proposed Completion Date: June 30, 2023
View Audit 31973 Questioned Costs: $1
Finding 31796 (2022-001)
Material Weakness 2022
Thompson House Inc.
MA
Questioned Costs HUD Housing Programs Material Weakness
THOMPSON HOUSE, INC. HUD PROJECT NUMBER 023-HD014 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2022 Section V ? Corrective Action Plan 2022-001 Response for Correction of 2022-001: Management intends to correct this underpayment within the next 30 days. A monthly process ha...
THOMPSON HOUSE, INC. HUD PROJECT NUMBER 023-HD014 SCHEDULE OF FINDINGS AND QUESTIONED COSTS Year Ended December 31, 2022 Section V ? Corrective Action Plan 2022-001 Response for Correction of 2022-001: Management intends to correct this underpayment within the next 30 days. A monthly process has been established to insure that the monthly required deposits to the Replacement Reserve are made on a current basis.
View Audit 28191 Questioned Costs: $1
Finding 31786 (2022-001)
Significant Deficiency 2022
Graduate Theological Union
CA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding 2022-001 Condition The change in status for two of three students tested were not reported to the National Student Loan Data System (NSLDS) within thirty days or included in a response to a roster file within sixty days. However, the students were ultimately reported to the NSLDS. Corrective...
Finding 2022-001 Condition The change in status for two of three students tested were not reported to the National Student Loan Data System (NSLDS) within thirty days or included in a response to a roster file within sixty days. However, the students were ultimately reported to the NSLDS. Corrective Action Plan During AY 2021-22, Fall 2021 and Spring 2022 graduates were mis-reported to Clearinghouse and NSLDS as `Withdrawn? instead of `Graduated?. Their final enrollment dates were reported correctly. A software update in our SIS now clearly flags graduates correctly. This update was in place in time for Fall 2022 graduates to be reported within the permitted time frame. This information was submitted to Clearinghouse on 12/6/22 and to NSLDS on 1/18/23. Going forward, after graduate data to Clearinghouse is submitted through our SIS the Registrar will double-check the NSLDS database to confirm it reflects the same information. In addition (and in broader terms) the Registrar will review available online enrollment reporting training modules provided by both FSA and Clearinghouse. Name(s) of Contact Person(s) Responsible for Corrective Action: John G M Seal Anticipated Completion Date: Software update was installed on 11/21/2022. Other corrective actions will be ongoing. John G M Seal, Consortial Registrar
View Audit 26568
Finding 31718 (2022-003)
Material Weakness 2022
City of Lawrence
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of dutie...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Tyler Douthit Contact Phone Number: 317.542.4546 Views of Responsible Official: We agree with this finding. Description of Corrective Action Plan: The City will create a policy and procedure to ensure appropriate segregation of duties and reviews, approvals, and oversight are in place for financial reporting. This policy will require that two staff members from the Controller?s Office prepare the quarterly Project and Expenditure report (P&E report). One staff member shall be responsible for preparing the report and the other will complete a review and submission of the report. Anticipated Completion Date: 12/31/2023
View Audit 33226
Finding 31705 (2022-002)
Significant Deficiency 2022
Lakeview College of Nursing
IL
Student Financial Aid Subrecipient Monitoring Reporting
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitori...
FINDINGS-FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2022-002 Student Financial Assistance Program - Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the College enhance its policies and procedures regarding enrollment reporting, including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. ? Additional reports will be reviewed before submitting the first-of-term information to the National Student Clearinghouse. ? Future semesters begin and end dates are created three years in advance to avoid date changes. ? The Registrar will complete a monthly review of students in the NSLDS system to ensure enrollment begin and end dates are accurate according to College Academic Calendar and clearinghouse submission. Name(s) of the contact person(s) responsible for corrective action: ? Connie Young, Director of Enrollment/Registrar Planned completion date for a corrective action plan: ? August 1, 2023. If the U.S. Department of Education has questions regarding this schedule, please call Sheila Mingee at 217-709-0923.
View Audit 26744
Finding 31683 (2022-003)
Significant Deficiency 2022
Universidad Carlos Albizu, Inc.
PR
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institut...
Condition found During our audit procedures on the expenses of `?Promoting Safe and Stable Families - Family First Prevention Act Transition Grant? (Family First), we examined forty-three (43) transactions. We found that one purchase requisition was created after the expense was incurred. Institution Response The University agrees with the finding. Corrective Action Plan This finding is for a transaction that occurred before the corrective action plan implemented by the University to address this issue. The Institute provided training to their staff to ensure that all disbursements included all the required documentation in accordance with the University's policy. This training was carried out for all personnel involved in the purchasing process. In addition, the University hired a public accounting firm to carry out an internal audit process which included actions that were aimed at resolving this finding. No cases of this nature were identified after the corrective action plan was implemented. Name (s) of the Contact Person (s) Responsible for Corrective Action Ramon L. Menendez, Chief Financial Officer Anticipated Completion Date Completed as of June 30, 2022.
View Audit 34495
Finding 31679 (2022-002)
Material Weakness 2022
Clatsop Community College
OR
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is n...
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College implement procedures to review HEERF funding sources before applying to expenditures to ensure appropriate application. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new letter for applying for HEERF financial assistance was created. The new application clearly states which HEERF funds will used to pay the student. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed
View Audit 33048 Questioned Costs: $1
Finding 31678 (2022-001)
Significant Deficiency 2022
Clatsop Community College
OR
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Reporting § 200.303
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be review...
Education Stabilization Fund (ESF) ? Assistance Listing No. 84.425E and 84.425F Recommendation: We recommend the College review their reporting procedures to ensure all reports are submitted timely and the supporting documentation used to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Both the Director of Accounting and the Grant Accountant have reminders on their calendars to ensure completion and documented review of the report will be completed by the 10th of the month following quarter end. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla, Director of Accounting Planned completion date for corrective action plan: Completed.
View Audit 33048
Finding 31667 (2022-007)
Significant Deficiency 2022
Clatsop Community College
OR
Matching / Level of Effort / Earmarking § 200.303
Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA Handbook. Explanat...
Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA Handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The financial aid office is drafting a disbursement notification that will be emailed by the business office at the time of loan disbursement. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: June 1, 2023
View Audit 33048
Finding 31664 (2022-003)
Significant Deficiency 2022
Clatsop Community College
OR
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that stude...
Student Financial Assistance Cluster ? Assistance Listing No. 84.268 Recommendation: We recommend the College evaluate the limitations of their software around COD reporting and establish procedures and policies that address any limitations around reporting disbursements to COD to ensure that student information is reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director and Assistant Director are now aware of the system deficiencies around newly expired MPN?s and will report disbursements manually in COD. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Completed
View Audit 33048
Finding 31663 (2022-009)
Significant Deficiency 2022
Clatsop Community College
OR
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement ...
Student Financial Assistance Cluster ? Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College update its procedures for processing and monitoring outstanding checks to students, to ensure compliance with the Title IV requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff is being trained to monitor all outstanding checks and to follow the federal and state guidelines. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: June 30, 2023
View Audit 33048
« 1 360 361 363 364 412 »