Corrective Action Plans

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Condition: Expenditures for the Child and Adult Care Food Program were incorrectly reported as expenditures to other nutrition programs. Recommendation: The auditors recommend that the School properly identify and report nutrition program expenditures by program. Contact Name: Anastacia Europa Ruiz,...
Condition: Expenditures for the Child and Adult Care Food Program were incorrectly reported as expenditures to other nutrition programs. Recommendation: The auditors recommend that the School properly identify and report nutrition program expenditures by program. Contact Name: Anastacia Europa Ruiz, Chief Operating Officer Corrective Action Planned: The School Management will identify nutrition program expenditures by each separately funded program and report such expenditures by each separately funded program. Anticipated Completion Date: June 30, 2026
FINDING 2025-008 Name of Responsible Individual: Tracey Jenkins, Student Account Billing Coordinator/Lisa Simon, CPA, CFO Corrective Action: Wheeling University worked with ECSI regarding Perkins information last year. With the Perkins program ending, we realized that we needed to move in the direct...
FINDING 2025-008 Name of Responsible Individual: Tracey Jenkins, Student Account Billing Coordinator/Lisa Simon, CPA, CFO Corrective Action: Wheeling University worked with ECSI regarding Perkins information last year. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is currently working with ECSI so that we can submit Perkins information/files to the Department of Education. We have gathered information (promissory notes, bankruptcy details, payment information, etc.) as we have been able to locate it, and and we have sorted account in alpha order to assist ECSI with the process. We will continue to update this process. Anticipated Completion Date: June 2026
FINDING 2025-005 Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been...
FINDING 2025-005 Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of five days or more, then the R2T4 would have been accurate. The R2T4 process has been working correctly following our R2T4 policy to make sure the days are correct in the system before the R2T4 is submitted. For the years moving forward this will be verified before any R2T4 is calculated and submitted. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2025
FINDING 2025-004 Name of Responsible Individual: Tracy Jenkins, Student Account Billing Coordinator Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an ...
FINDING 2025-004 Name of Responsible Individual: Tracy Jenkins, Student Account Billing Coordinator Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. There was one student that was at 31 days and this process has been updated. Anticipated Completion Date: January 2025
As of November 2025, the Alliance has hired an Accountant, Anna Panyuta, with extensive experience in handling the cost documentation requirements for housing programs. She is currently working with the Director of Program Services to ensure all agency housing programs are meeting documentation requ...
As of November 2025, the Alliance has hired an Accountant, Anna Panyuta, with extensive experience in handling the cost documentation requirements for housing programs. She is currently working with the Director of Program Services to ensure all agency housing programs are meeting documentation requirements and will be transitioning in April 2026 to assuming responsibilities for the Continuum of Care program from Emma Sobocinski. This will include a complete review of the match program, how to work with the sub-awardees and ensuring proper documentation of the match. Again, it must be noted that there are potential changes to this program pending legal action taken by HUD.
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30,2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 202...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30,2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Alfredo Alejandro Carrión, Mayor Contact Person: Mrs. Iris J. Ramos Morán, Finance Director Phone: (787)734-0335 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We do not concur with the auditors’ finding Corrective Action: The Municipality does not agree with the finding because we understand that it is the responsibility of the corresponding pass-through agency, which is why we did not request a review and modification of the budget. For the next fiscal year, the Municipality will remain vigilant in meeting the compliance requirements for the program. Implementation Date: Fiscal year 2025-2026. Responsible Person: Iris J. Ramos Morán
Finding 2025-001: Material Weakness in Internal Control Over Compliance and Non-Material Noncompliance Federal Awarding Agency: Department of Health and Human Services (HHS) Responsible Person: Deidra Bolden, Acting Director, Department of Family Services Estimated Completion: June 30, 2026 Correcte...
Finding 2025-001: Material Weakness in Internal Control Over Compliance and Non-Material Noncompliance Federal Awarding Agency: Department of Health and Human Services (HHS) Responsible Person: Deidra Bolden, Acting Director, Department of Family Services Estimated Completion: June 30, 2026 Corrected Action: 1. The Department of Family Services has implemented a Medicaid-focused caseworker structure and a specialized intake-and-ongoing case management model. This model reduces task switching and allows staff to develop proficiency more quickly by focusing on Medicaid and progressing from simpler to more complex case types. It also improves consistency in case processing and allows supervisors to provide more targeted oversight. The Department has also completed a Medicaid Overdue Resolution Project, significantly reducing backlog and stabilizing renewal processing. These structural changes, combined with reduced caseloads and increased supervisory capacity, allow for more focused case management, improved oversight, and more consistent application of eligibility policy. 2. The Department has expanded training capacity and structure to address prior limitations. A second trainer position has been added, doubling internal training capacity and enabling more frequent onboarding, refresher training, and targeted instruction. This allows the Department to better support both new and tenured staff and respond more quickly to identified training needs. In addition, the Department is implementing a competency-based training model that establishes structured learning pathways for new staff, experienced workers, and supervisors. This model incorporates modular curriculum, scenario-based application, and targeted refreshers tied to error trends, supporting more consistent policy application and stronger staff development over time. 3. The Department is strengthening monitoring and case review practices to improve early detection of issues and reinforce consistent oversight. As supervisory capacity has increased and caseloads have begun to stabilize, supervisors are better positioned to conduct more frequent and targeted case reviews, particularly for high-risk and time-sensitive work. The Department is also strengthening case review capacity and moving toward a higher percentage of routine case review to improve early detection of errors and reinforce policy compliance. Trend analysis is being expanded to identify patterns across workers, supervisors, and case types, allowing for more targeted and timely corrective action. These enhancements, supported by improved staffing levels and more manageable caseloads, strengthen the Department’s ability to identify issues earlier, reinforce expectations consistently, and reduce the likelihood of overdue or noncompliant cases. 4. The Department is strengthening how it evaluates the effectiveness of corrective actions by conducting on going case reviews, monthly performance monitoring to track timeliness and accuracy trends, performing trend analysis over time to measure improvement and identify recurring issues, and conducting executive-level reporting to monitor progress and ensure accountability. These evaluation methods provide a structured approach to verifying that corrective actions are implemented effectively and produce sustained improvement. 5. The Department has onboarded additional staff, including supervisors, case managers, a case reviewer, and a trainer, improving both workload distribution and monitoring capacity. Continued investment in staffing, combined with ongoing efforts to right-size caseloads, is expected to further strengthen supervisory oversight, expand case review capacity, and sustain improvements in timeliness and compliance.
FINDING 2025-001 – Special Tests and Provisions – Return of Title IV Funds: Significant Deficiency in Internal Control over Compliance; (See table in "Management's Corrective Action Plan"); Condition/Context – Auditors selected a sample of 20 students out of a population of 109 that were identified ...
FINDING 2025-001 – Special Tests and Provisions – Return of Title IV Funds: Significant Deficiency in Internal Control over Compliance; (See table in "Management's Corrective Action Plan"); Condition/Context – Auditors selected a sample of 20 students out of a population of 109 that were identified by the University as having received some federal assistance and withdrew from the University during the year under audit. Auditors believed this to be a representative sample of the population; however, it was not a statistical sample. Corrective Action Plan: The finding has been addressed through the implementation of our FY2024 Corrective Action Plan. The Office of Financial Aid has collaborated with the University Registrar to develop a comprehensive report identifying non-completed courses inclusive of all grade codes. This report is reviewed on the day following faculty submission of final grades for both semester and modular terms. Students subject to R2T4 processing are identified by the Associate Director of Compliance & Special Programs and subsequently assigned to a team of three Program Managers for COD processing. Timely review of this report ensures that all required funds are returned within the 45-day regulatory timeframe. Internal controls have been revised to include a secondary review of all processed R2T4’s. Additionally, an internal control document will be established to demonstrate that R2T4 calculations were reviewed for accuracy and completeness. Name of Contact Person: Laura Evans, Director of Financial Aid at levans2@laverne.edu Projected Completion Date: This was corrected as of March 22, 2026
Finding Number: 2025-002 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information, inclusive of the federal award, for all fed...
Finding Number: 2025-002 Equipment Property Management Recommendation: The University needs to enhance the precision of the controls over equipment purchases to ensure that a property record is created within the system containing the required information, inclusive of the federal award, for all federally funded equipment. Management concurs with the auditor’s recommendation. The University has taken immediate steps to comply with 2CFR 200.313 and implemented the following actions: Planned Corrective Action (1): The University has established a bi-weekly reconciliation process for federally funded assets to strengthen compliance and ensure the timely and accurate inclusion of all federally funded asset purchases in the asset register. Anticipated Completion Date: Completed Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director Planned Corrective Action (2): The University has implemented an additional control through exception reporting and follow-up with responsible parties to ensure that all registered assets are tagged at the time of installation. Anticipated Completion Date: Completed Responsible Contact Person: Eric Hughey, Fiscal Manager, Asset Accounting & Surplus/Nataliya Samodov, GCA Director
Department: Health and Human Services Administrative and Financial Services Title: Internal control over CCDF financial reporting needs improvement Questioned Costs: None Status: Corrective action completed Corrective Action: The DHHS Financial Service Center enhanced policies and procedures for the...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over CCDF financial reporting needs improvement Questioned Costs: None Status: Corrective action completed Corrective Action: The DHHS Financial Service Center enhanced policies and procedures for the CCDF grant by modifying the FSR Reviewer Checklist and adding an additional layer of FSR review. The DHHS Financial Service Center collaborated with OCFS to make reporting line determinations, complete corrective journal entries and submit Federal Financial Reports. Completion Date: April 30, 2025, and September 1, 2025, respectively Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will u...
Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will update the Cooperative Agreement to strengthen policies, procedures, and oversight in order to ensure that expenditures are based on actual costs. Completion Date: March 31, 2026 Agency Contact: Jerry Joy, Director, Division of Support Enforcement and Recovery, DHHS, 207- 624-6985
Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF199/209 system processes within OFI and the ASPIRE Cont...
Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF199/209 system processes within OFI and the ASPIRE Contractor to enhance existing procedures to ensure that information reported on the ACF-199/209 is accurate and complete prior to submission to the Federal government. This will include modifying existing SOP as necessary. The Department will enhance existing procedures and follow-up processes of the ACRT reviews to ensure that the reviews include information regarding the date the review was conducted and the dates on which any outstanding issues are resolved. The Department will review the Work Verification Plan to identify opportunities to improve the processes created to accurately record and report on work participation data. Completion Date: June 30, 2026 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding 2025-001-Interfund Payables Need To Be Reduced Condition Funds may not be permanently used and thus ...
LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding 2025-001-Interfund Payables Need To Be Reduced Condition Funds may not be permanently used and thus transferred between funds. Low Rent funds must ultimately be used for Low Rent purposes, Housing Choice Voucher (HCV) funds used for HCV purposes, etc. Funds may be temporarily loaned in essence, when one fund pays overhead for the other, such as a split payroll. However, the loans should be promptly repaid, and the interfund receivables and payables kept to a minimum and in an evergreen situation. Corrective Action Planned: I am Anna Richman, Executive Director and Designated Person to answer these findings. As a new E.D., I have only recently become aware of this situation. To reduce the interfund amounts, the avenues we may pursue include but are not limited to the following: Nonfederal funds are maintained in the State and Local Fund. For reporting purposes, this fund is combined with the Low Rent program to comprise the General Fund. We may transfer some of these nonfederal funds to the Component Unit and the HCV Fund to allow them to reduce the interfund loans. Nonfederal funds may be used for this purpose. In addition, we may transfer an increased percentage of the HCV Admin fee to be periodically transferred to the General Fund. We also note that if and when the tangible property of the Veterans Resource Center is ever sold, the funds would revert to the General Fund. Person Responsible for Corrective Action: Anna Richman, Executive Director Telephone: (580) 353-7392 Housing Authority of Lawton Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date- June 30, 2026
The District Superintendent will immediately train the District's accounts payable department on the requirements of the Davis-Bacon Act. Furthermore, the District Superintendent will be the point of contact for construction projects that are funded with Federal funds. They will ensure that any cont...
The District Superintendent will immediately train the District's accounts payable department on the requirements of the Davis-Bacon Act. Furthermore, the District Superintendent will be the point of contact for construction projects that are funded with Federal funds. They will ensure that any contract entered into must include the locally prevailing wage to be paid to workers including fringe benefits. The Superintendent will require contractors to pay covered workers weekly and sumbmit weekly certified payrolls to the accounts payable personnel. Also, the District Superintendent will inspect the job site to ensure that Davis-Bacon wage determination and posters are displayed at the site. These actions will be completed immediately or no later than January 14, 2026 to ensure the proper District personnel are trained and understand the requirements for future construction projects that are Federally funded and are required to follow the Davis-Bacon Act.
The District will strengthen controls to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered into the official minutes prior to execution and payment, in accordance with 2 C.F.R. § 200.318(a), state law, and District policy. E...
The District will strengthen controls to ensure all service contracts, including those charged to federal programs, are approved by the Board of Education and entered into the official minutes prior to execution and payment, in accordance with 2 C.F.R. § 200.318(a), state law, and District policy. Effective immediately, all service contracts will be submitted for Board approval before services begin. No contract will be executed and no purchase order will be issued without documented Board approval. Accounts payale will verify Board approval prior to processing payment. Procurement personnel and Federal program staff will receive training on Uniform Guidance procurement requirements, including suspension and debarment procedures. The Business Manager will perform reviews on Federal program expenditures to ensure ongoing compliance. The District believes these measures will correct the defiency and prevent recurrence.
Student Enrollment Status Reporting Errors See 2025-009 for the Corrective action Plan.
Student Enrollment Status Reporting Errors See 2025-009 for the Corrective action Plan.
Financial Assistance Disbursed in Excess of Student Eligibility Modified existing report to include the identification of students with dependent status and independent level loans in the absence of a Parent PLUS denial. Added weekly task to Loan Processing calendar to include the review of report. ...
Financial Assistance Disbursed in Excess of Student Eligibility Modified existing report to include the identification of students with dependent status and independent level loans in the absence of a Parent PLUS denial. Added weekly task to Loan Processing calendar to include the review of report. Corrective Action was Completed on: August 25, 2025.
No Internal Controls Over Student Enrollment Status Reporting See 2025-008 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-008 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-007 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-007 for the Corrective Action Plan.
Student Enrollment Status Reporting Errors See 2025-006 for the Corrective Action Plan.
Student Enrollment Status Reporting Errors See 2025-006 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-003 for the Corrective Action Plan.
No Internal Controls Over Student Enrollment Status Reporting See 2025-003 for the Corrective Action Plan.
Financial Assistance Disbursed Without Evaluating Satisfactory Academic Progress SAP Policies and Procedures will be updated to include running the new SAP report during the ISIR Load Process, prior to submitting disbursements, and during the End of Term SAP Evaluation Process to ensure SAP is evalu...
Financial Assistance Disbursed Without Evaluating Satisfactory Academic Progress SAP Policies and Procedures will be updated to include running the new SAP report during the ISIR Load Process, prior to submitting disbursements, and during the End of Term SAP Evaluation Process to ensure SAP is evaluated on all financial aid students. Anticipated Completion Date: February 1, 2026.
The Financial Aid Office identified suspicious activity in FY2025 and collaborated with IT and Admissions to verify the integrity of financial aid applications. The Financial Aid Office has implemented additional procedures and reporting controls to strengthen the financial aid awarding process. Dur...
The Financial Aid Office identified suspicious activity in FY2025 and collaborated with IT and Admissions to verify the integrity of financial aid applications. The Financial Aid Office has implemented additional procedures and reporting controls to strengthen the financial aid awarding process. During the packaging process, a report is generated and reviewed to verify the Cost of Attendance (COA), Student Aid Index (SAI), and any other estimated financial assistance prior to loan disbursement. This review helps ensure that total financial aid does not exceed allowable limits and prevents the overawarding of aid to students.
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) within the appropriate timeframe as requ...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) within the appropriate timeframe 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 weekly query process was implemented to identify continuing, degree-seeking students with cancellations or term withdrawals. This process allows us to identify this population of students and accurately report status changes to National Student Clearinghouse (NSC) within a week, ensuring plenty of time for information to be sent from NSC to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Jack Campbell, Registrar, University of Maine and Saman Lesinski, Senior Associate Registrar, University of Southern Maine Planned completion date for corrective action plan: University of Maine – August 2025, University of Southern Maine – March 2026
Corrective Action Plan: The Department will review current processes for the Federal Funding Accountability and Transparency Act (FFATA) reporting to ensure subawards are reported within the Federal requirements. In January 2026, the Department implemented a new process to electronically upload suba...
Corrective Action Plan: The Department will review current processes for the Federal Funding Accountability and Transparency Act (FFATA) reporting to ensure subawards are reported within the Federal requirements. In January 2026, the Department implemented a new process to electronically upload subawards directly into SAM.gov. The Department will continue to monitor the new process to ensure subawards are reported timely and in accordance with Federal FFATA requirements. Anticipated Completion Date for Corrective Action: June 2026 Contact Person Responsible for Corrective Action: Name: Scott Ferguson Title: Chief Financial Officer Address: 30 E Broad Street, 11th Floor, Columbus, Ohio Phone Number: (614) 752-9340 E-Mail Address: Scott.Ferguson@dbh.ohio.gov
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