Corrective Action Plans

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Finding Number: 2022-002 Planned Corrective Action: If the district is required to return to tally sheets for the calculation of site claim forms, more stringent reviews will be put into place between the tally sheets and the entering of the site claim form data. The 2021 ? 2022 school year had sp...
Finding Number: 2022-002 Planned Corrective Action: If the district is required to return to tally sheets for the calculation of site claim forms, more stringent reviews will be put into place between the tally sheets and the entering of the site claim form data. The 2021 ? 2022 school year had special procedures in place due to the ongoing pandemic. Anticipated Completion Date: March 16, 2023 Responsible Contact Person: Mandy Hildebrand, Treasurer
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara Swartzentruber, Treasurer Contact Phone Number: 812-486-3220 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Treasurer has worked with manageme...
CORRECTIVE ACTION PLAN FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara Swartzentruber, Treasurer Contact Phone Number: 812-486-3220 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Treasurer has worked with management and will implement better controls when preparing the Annual Data Report on the COVID-19 Education Stabilization Fund. We will work to get the report reviewed and submitted on the correct due date. Anticipated Completion Date: April 2023
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the co...
Action Plan: We will work with our departments to ensure that controls for grants are documented with written procedures. These procedures will include the title of the positions responsible for each control (preparation, review, reconciliation, etc.) and will require that the performance of the controls be documented in a clear, re-performable manner with the name of the responsible individuals, the specific control(s) they performed over compliance for the grant, and the date(s) the controls were performed. Contact Names Responsible for the plan - Marcia Saulo Anticipated completion date of the plan - September 20, 2024
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment ra...
Finding 2022-002 Federal Agency Name: Department of Homeland Security & Emergency Management Program Name: Disaster Grants ? Public Assistance Federal Financial Assistance Listing # 97.036 Finding Summary: Equipment costs were claimed for reimbursement and match that used the 2019 FEMA equipment rates for combination rate vehicles instead of the applicable 2017 FEMA equipment rates for combination rate vehicles. In addition, the Cooperative submitted equipment costs for reimbursement and match that duplicated usage of certain vehicles. Responsible Individuals: Jon Wunder, Chief Financial Officer and Jay Cleveland, Accounting Manager. Corrective Action Plan: The Cooperative met the threshold for a single audit for the first time in several years. To make the process as efficient as possible, the Cooperative developed an excel template that summarizes the Cooperative?s accounting data into formats that are summarized for FEMA submission, review and audit. Once the errors were identified by the auditors, a revised claim was calculated and submitted for reimbursement. The Cooperative used this template for two FEMA submissions in 2022 and continues to refine the output measured by input from reviewers and auditors. In addition, the Cooperative will develop a written process that details the preparation and review of the excel template and submitted costs. Anticipated Completion Date: June 30, 2023
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements a...
Statement of condition #2022-001: Comments on Finding and Recommendation: During the year ended March 31, 2022, 2 of the 25 cash disbursements selected for testing were not supported by approved invoices, bills, or other supporting documentation. The Agent should ensure that all cash disbursements are supported by approved invoices, bills, or other supporting documentation. The Agent should require that vendors provide written documentation of services or goods provided prior to making payments to the vendors. Action(s) Taken or Planned on the Finding: The Agent will require all vendors to submit invoices or other support for work performed prior to making payments to the vendors, and all documentation will be retained.
Finding 26235 (2022-001)
Significant Deficiency 2022
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical correcti...
Finding 2022-001 ? Special Tests and Provisions ? Enrollment Reporting Name of contact person responsible for corrective action: John Carrescia jcarresc@wagner.edu 718-420-4264 Corrective action: The College has been working diligently across multiple departments to make these historical corrections. We have identified the various groupings of students that require correction, and have worked through our historical data to update the program begin date (campus level data) to be the first day of the earliest semester for which each student began attending their respective program. We have submitted the listings to the National Student Clearinghouse for revision. We currently have a process in place and are working collaboratively with our information technology system analysts to implement controls to ensure the correct program begin date is used for all future students entering the College. We are now in the process of reviewing and updating our program level enrollment data.
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve funds. Responsible Individuals: Amy Kreidt, CEO/Adm...
Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve funds. Responsible Individuals: Amy Kreidt, CEO/Administrator and Brenda Thronburg, Accountant Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the Organization's reserve fund is completed with formal documentation noting the review. Anticipated Completion Date: 3/31/2023
Auditor Mann, Urrutia, Nelson CPAs Audit Period: 2021 - 2022 Audit Finding No.: 2022-004 Audit Finding Title: Finding 2022-004 Home Loan Compliance Monitoring (Uniform Guidance Compliance) Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reaso...
Auditor Mann, Urrutia, Nelson CPAs Audit Period: 2021 - 2022 Audit Finding No.: 2022-004 Audit Finding Title: Finding 2022-004 Home Loan Compliance Monitoring (Uniform Guidance Compliance) Specific steps to be taken to correct the situation (including a timetable for performance of the CAP) or reason why corrective action is not necessary (including disagreement with the finding): The City hired a retired annuitant with experience in housing loan and grant management. This new hire will guide the City in review of the City's Homebuyer Assistance Program Guidelines for specific conditions of default to be monitored. The City will assign housing loan monitoring responsibility to staff or outsource to a qualified professional service. Anticipated completion date: 6/30/2023 Name(s) and Title(s) of contact person(s) responsible for corrective action: Kathleen Trepa, City Manager; Cathy Mathews, Administrative Services Director
Condition: For 2 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 2 students tested, the change of enrollment status was not reported within the 60 day requirement. Corrective Action: Fielding concurs with this finding and has taken...
Condition: For 2 students tested, the incorrect enrollment status was reported to the National Student Loan Data System (NSLDS). For 2 students tested, the change of enrollment status was not reported within the 60 day requirement. Corrective Action: Fielding concurs with this finding and has taken steps to resolve the deficiency. To resolve the issue of graduated students potentially being reported incorrectly to NSLDS, the University will provide additional training to the staff member who made the processing error (in one instance) and adjust their procedures to contact National Student Clearinghouse (NSC) to manually update records when a degree is retroactively processed to a prior term at a non-standard conferral date (the 2nd instance). In addition, to resolve the issues surrounding potential late reporting of students beyond the 60-day requirements, the University will correct the timeliness of their reporting schedule so that all files are submitted to the NSC by the 10th of the month if not sooner. The University feels that these steps will ensure that reporting requirements are met, as outlined in 34 CFR 685.309(b) of the code of federal regulations. Person Responsible For Corrective Action: Bridget Brady, Registrar Anticipated Completion Date: January 11, 2023
Finding 26090 (2022-003)
Material Weakness 2022
The Organization has a policy outlining procurement and suspension and debarment procedures. The Organization also has standard forms in place guiding purchasing decisions. However, those forms lack elements that prompt staff to perform document procurement and suspension debarment procedures. The O...
The Organization has a policy outlining procurement and suspension and debarment procedures. The Organization also has standard forms in place guiding purchasing decisions. However, those forms lack elements that prompt staff to perform document procurement and suspension debarment procedures. The Organization did not maintain adequate documentation that procurement practices were performed in accordance with the Uniform Grant Guidance requirements. The Organization also did not perform or document suspension and debarment checks on prospective vendor sub-recipients. The corrective action plan by the Organization is as follows: 1. This process was implemented and followed but supporting documentation was not stored properly so compliance couldn?t be verified. Paper documentation has been moved to a secure storage file in Finance. Subsequently, the verification for suspension and debarment has been moved to an electronic verification process through Verifycomply.com and the supporting documentation is being stored electronically and on the company?s portal. Completed 02/21/2023 Responsible Individual: Samantha Franklin, CFO SamanthaF@foodlifeline.org - 206.432.3601
Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.268, 84.033 Finding Summary: 34 CFR Section 668.22 states that when a recipient of Title IV grant or loan assistance withdraws from an institution during a pa...
Finding 2022-002 Federal Agency Name: Department of Education Program Name: Student Financial Assistance Cluster FAL #: 84.063, 84.007, 84.268, 84.033 Finding Summary: 34 CFR Section 668.22 states 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 grant or loan assistance that the student earned as of the student's withdrawal date. During our testing of compliance with Return of Title IV Funds (R2T4), there was 1 instance out of 38 where the District calculated the incorrect amount to be returned to the Department of Education (ED). Responsible Individuals: Heidi Balster, Director of Student Financial Aid Corrective Action Plan: During each payment period of an award year, the Financial Aid Office will review 20% of all R2T4 calculations (unduplicated) to ensure accuracy of the calculation and students? earned aid. The Financial Aid Office will use the random (RAND) formula in Excel to randomly select the R2T4 student population for testing. Within one week after all midterm grades are posted for the payment period, the Financial Aid Office will randomly select 10% of R2T4 calculations processed and review each calculation to ensure the correct period of enrollment was used in the calculation. After the end of each payment period, within a week after all unofficial withdrawals are processed, the Financial Aid Office will randomly select an additional 10% of R2T4 calculations (unduplicated) and review each calculation to ensure the correct period of enrollment was used in the calculation. If it is determined that a student?s R2T4 calculation is incorrect, the Financial Aid Office will complete the following steps prior to processing a corrected R2T4 calculation: 1. Obtain screenshots of incorrect R2T4 calculation and print copies into the Perceptive Content imaging system 2. Purge the incorrect R2T4 calculation and leave comments in student?s record for reason of purged calculation 3. Update all Title IV aid awards back to original amounts disbursed prior to R2T4 calculation 4. Run the Colleague?s Batch FA Transmittal Register (FATR) process and review aid adjustments 5. Notify the Business Office to have them run the Batch FA Transmittal Update (FATP) process 6. Once FATP is processed, re-run R2T4 calculation with the corrected enrollment Anticipated Completion Date: January 2023
Finding: No. 2022-003 Higher Education Emergency Relief Funds Earmarking. Finding: The American Rescue Plan (ARP) created a new requirement that a portion of the HEERF III Institutional Funds must be used to conduct direct outreach to financial aid applicants about the opportunity to receive a fina...
Finding: No. 2022-003 Higher Education Emergency Relief Funds Earmarking. Finding: The American Rescue Plan (ARP) created a new requirement that a portion of the HEERF III Institutional Funds must be used to conduct direct outreach to financial aid applicants about the opportunity to receive a financial aid adjustment due to the recent unemployment of a family member or independent student, or other circumstances, described in section 479A of the Higher Education Act. The College utilized direct emails to students, however, no evidence of direct outreach occurred as required by the program. Corrective Action Taken or Planned: The Federal funding for this program has ended. If the DOE should add additional funding or create new or similar programs, management will have implemented a control to regularly monitor and manage changes to rules and regulations promulgated by the DOE. Both the Financial Aid Director, Erin Hanlon and the VP of Administration and Finance, William McDonald will regularly monitor and manage changes to rules and regulations promulgated by the DOE effective immediately 3/29/2023.
Finding: No. 2022-004 Enrollment Reporting Finding: 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...
Finding: No. 2022-004 Enrollment Reporting Finding: 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: The College, more importantly the Financial Aid Director, Erin Hanlon will review its processes and internal controls to ensure that all enrollment 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 information and status is properly reflected. Enrollment reporting corrections have been corrected as of 03/29/2023.
Finding 26013 (2022-003)
Significant Deficiency 2022
Management's Response: Hopeworks will implement a quarterly tracking system to ensure the grants achieve the 25% matching requirement. On a quarterly basis the Jessica Delgado the Quality and Compliance Officer will send the Finance Department a listing of applicable expenses incurred to date. The F...
Management's Response: Hopeworks will implement a quarterly tracking system to ensure the grants achieve the 25% matching requirement. On a quarterly basis the Jessica Delgado the Quality and Compliance Officer will send the Finance Department a listing of applicable expenses incurred to date. The Finance Department will review these costs to the Medicaid billings to ensure the 25% match is being met. In the event of a shortfall Finance will coordinate with Quality and Compliance to adjust spending and/or Medicaid billings to bring the matching contribution into alignment with the grant's requirements.
Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce...
Finding no.: 2022-001 Contact person(s) responsible: Sally Alworth, Controller Corrective action planned: In December 2022, MPD hired an experienced Payroll Specialist, and in April 2023, the agency brought on a new Controller. As of April 15, 2023, all staff report hours through ADP Workforce Now timecards for each pay period. Codes for active grants, as well as MPD?s unrestricted general fund, are programmed into a custom field in ADP. Staff who work across multiple projects select a grant code for each timecard entry. Timecards are approved by the employee and then reviewed and approved by a supervisor prior to payroll processing. Based on timecard entries, the ADP software produces a general journal entry allocating wage and payroll tax cost to each grant and to the agency?s unrestricted general fund, and this entry is added to MPD?s accounting system after each pay cycle. Anticipated completion date: May 15, 2023
See Corrective Action Plan for chart/table"
See Corrective Action Plan for chart/table"
Finding 25947 (2022-004)
Significant Deficiency 2022
Finding 2022-004: Matching Every Program Director is trained on how The Light House invoices grants to enhance knowledge and decrease mistakes. The Light House finance department has taken over the billing process for all grants for The Light House and Light House Bistro. The streamlined approach p...
Finding 2022-004: Matching Every Program Director is trained on how The Light House invoices grants to enhance knowledge and decrease mistakes. The Light House finance department has taken over the billing process for all grants for The Light House and Light House Bistro. The streamlined approach provides strict oversight and quality control over what and who is billed to every grant. The Light House finance office is carefully watching the SNAP E&T federal Grant to make sure that the required 50% match is being covered by non-federal funds and not charged back to any federal funds no matter the funding source. Responsible Party: Terry W. Brukiewa, Completion date: 8/1/2022
Finding 2022-003: Time and Effort Reports The Light House finance office is working with Paylocity account representatives to identify how to track the Time and Effort results in our payroll system. Until that is accomplished, The Light House Finance team is tracking the time and effort through a ...
Finding 2022-003: Time and Effort Reports The Light House finance office is working with Paylocity account representatives to identify how to track the Time and Effort results in our payroll system. Until that is accomplished, The Light House Finance team is tracking the time and effort through a Microsoft Access database and creating Time and Effort reports on a Quarterly basis. All Time and Effort reports will be signed by the employee, the Director of Finance and the Executive Director. Responsible Party: Terry W. Brukiewa, Expected completion date: 6/30/2023
Finding 2022-002: Inaccurate schedule of expenditures of federal awards The original schedule did not include the expenditures for the Light House Bistro. The Light House finance department bills all grants on a monthly basis and keeps an ongoing log of the grant expenditures for both the Light Ho...
Finding 2022-002: Inaccurate schedule of expenditures of federal awards The original schedule did not include the expenditures for the Light House Bistro. The Light House finance department bills all grants on a monthly basis and keeps an ongoing log of the grant expenditures for both the Light House Bistro and the Light House. Any adjustment made for unallowable expenditures are corrected and invoices modified to reflect the correct amount expended on all grants. The Light House finance office notifies the Light House Bistro of any changes that impact their financials in a timely manner. Responsible Party: Terry W. Brukiewa, Expected completion date: 06/30/2023
Finding 25863 (2022-001)
Significant Deficiency 2022
Reference Number: 2022-001 Name of Contact Person: Trisha Isom, Housing Manager Corrective Action: The City agrees with the finding and will review and monitor each loan to maintain the most up-to-date information and comply with all requirements of the loan program. Proposed Completion Date: Ju...
Reference Number: 2022-001 Name of Contact Person: Trisha Isom, Housing Manager Corrective Action: The City agrees with the finding and will review and monitor each loan to maintain the most up-to-date information and comply with all requirements of the loan program. Proposed Completion Date: June 30, 2023
Fiscal Agent and financial assistant recently met with a contact with the ODJFS fiscal team to help create a spreadsheet to monitor youth spending. Moving forward, the Fiscal Agent will be tracking quarterly and reaching out to subareas on progress.
Fiscal Agent and financial assistant recently met with a contact with the ODJFS fiscal team to help create a spreadsheet to monitor youth spending. Moving forward, the Fiscal Agent will be tracking quarterly and reaching out to subareas on progress.
2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...
2022-002 Student Financial Aid Cluster - CFDA No. 84.268 Recommendation: We recommend the Seminary review its procedures around reporting to COD to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Seminary will send multiple Title IV Form notices throughout the academic year. Regular reviews will be conducted regarding enrolled students and completed Title IV forms and outreach will occur for any students receiving financial aid that do not have a completed Title IV Form on file. Any students without a Title IV Form will receive a refund within the 14 day period until the Title IV Form has been secured. Name(s) of the contact person(s) responsible for corrective action: Maryjo Lewis, Registrar Planned completion date for corrective action plan: June 30, 2023
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