Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
57,705
In database
Filtered Results
11,650
Matching current filters
Showing Page
425 of 466
25 per page

Filters

Clear
Funding Summary: The district was missing Time & Effort documentation details, and documents were signed and dated before the work period end date. Responsible Individual: Teresa Taylor, Business Manager Corrective Action Plan: Per our audit requirement, the current forms we were using for the Semi-...
Funding Summary: The district was missing Time & Effort documentation details, and documents were signed and dated before the work period end date. Responsible Individual: Teresa Taylor, Business Manager Corrective Action Plan: Per our audit requirement, the current forms we were using for the Semi-Annual Certification and Time & Effort (PAR) have been updated to reflect the required information and proper signatures and date. In the past Time & Effort was not tracked for those paid a stipend for Mentoring, but as of this school year we are requiring that this time is tracked monthly as required per 2 CFR 200.430. Per the grant audit, we have retroactively completed forms for both FY21 & FY22. These records are filed with the respective grants. Anticipated Completion Date: January 20th, 2023
Re: Government Auditing Standards Findings - Year Ending June 30, 2022 - This construction project was posted o the Bid4Michigan site. The bid posting is very specific outlining the components each bidder must follow, including prevailing wages. Unfortunately, the prevailing wage requirement was no...
Re: Government Auditing Standards Findings - Year Ending June 30, 2022 - This construction project was posted o the Bid4Michigan site. The bid posting is very specific outlining the components each bidder must follow, including prevailing wages. Unfortunately, the prevailing wage requirement was not checked as a requirement for this particular job. Requirements normally specific to public school districts carries forward to the specifications issued by our architects, which did not happen this time. We will not miss this requirement in the future, as it is very standard. Completion date: immediate
View Audit 28808 Questioned Costs: $1
CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The find...
CORRECTIVE ACTION PLAN Spartanburg County, South Carolina respectively submits the following corrective action plan for the year ended June 30, 2022: Name and address of independent accounting firm: Halliday, Schwartz & Co. 824 East Main St. Spartanburg, SC 29302 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section III: Federal Awards Findings Finding 2022-001: US Department of Treasury Emergency Rental Assistance Program CFDA Number: 21.023 Grant Award Number : Multiple Awards Compliance Requirement: Allowable Costs Type of Finding: Significant deficiency in internal control over compliance Criteria: In the US Department of Treasury Reporting Guidance - Emergency Rental Assistance Program, page 34, it requires recipients to provide a current performance narrative of 2,000 words or less describing the performance and accomplishments of the subject ERA project over the reporting period (which is quarterly). The narrative must include the following information: ? Activities implemented and notable achievements over the calendar quarter ? Activities planned for next quarter ? Notable challenges and status of each challenge ? Details on compliance/non-compliance issues and mitigation plans ? Requests for additional assistance or guidance from Treasury ? Other information, as appropriate. Condition: While the County complied with all other aspects of reporting for the program, the County did not comply with the performance reporting requirement noted above. This section of the quarterly reports submitted to Treasury were marked "N/A", and therefore lacked the required elements as listed above. Questioned Costs: None Context: As this is a new federal program (this is the second reporting year), the guidance from Treasury changed often. We observed that efforts were made to comply with reporting requirements, and this appeared to be an oversight. The quarterly reports were accepted by Treasury, with no further follow-up from them. Effect or Potential Effect: The effect of the noncompliance noted above is that it increases risk for action by the federal agency for contract noncompliance. Cause: Misunderstanding of grant contract performance reporting requirement. Recommendation: We recommend that the responsible report preparer create a template with the required reporting elements for the narrative portion. Each quarter the template can be updated with the appropriate wording, as required. In the User Guide - Treasury's Portal for Recipient Reporting, page 54, it suggests typing the information directly on screen or upload a document via the "upload fi les" functionality on the website. We recommend this process begin with the first quarterly report filed in 2023, since all previously filed reports were accepted online and cannot be changed. Planned Implementation Date of Corrective Action: January, 2023 Person Responsible for Corrective Action: Kathy Rivers, Director of Community Development
Planned Corrective Actions: The Organization will incorporate policies and procedures to ensure requests for reimbursement are in line with 2 CFR 200.305(b)(3). Anticipated Completion Date: The Organization expects these actions to be completed by June 30, 2023. Responsible Contact Person: Richa...
Planned Corrective Actions: The Organization will incorporate policies and procedures to ensure requests for reimbursement are in line with 2 CFR 200.305(b)(3). Anticipated Completion Date: The Organization expects these actions to be completed by June 30, 2023. Responsible Contact Person: Richard Bennoch, Finance Director
Finding 28605 (2022-004)
Material Weakness 2022
Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants i...
Finding 2022-004 Contact Person: Shelley Mawhorter Contact Phone #: 260-636-2658 Views of Responsible Official: We concur with finding RE: Policy for Internal Controls / 2022-004 Noble County Auditor?s Office has set internal controls in reference to all grants overseen by Noble County. All grants in Noble County will have the Auditor?s Office oversite. A person in the Auditor?s Office will oversee expenditures and receipts and all reports that are required by the State or Federal government. Estimated completion date: 10/1/23
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal...
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. CCBC did not timely post the quarterly reports to its website. Action taken in response to finding: The finance department is in the process of enhancing business processes and strengthening internal controls to ensure timely posting of the quarterly reports on the College?s website. The Accounting Director is doing a review of each accountant?s grant responsibilities in order to reallocate grant responsibilities to balance the workload. Since FY 2019 there has been a 40% increase in grant funds. The Accounting Director will work more closely with the grant accountants and provide more grant reporting oversight. The Director will create a detailed grant reporting database to monitor the reporting deadlines of each grant. On a monthly basis, the Director will review grant reporting deadlines with each grant accountant to ensure that reports are timely filed/posted. If needed, workload will be reallocated to accommodate tight reporting requirements, or a request for extension of time to file/post will be made to the grantor. Name(s) of the contact person(s) responsible for corrective action: Director of Accounting Planned completion date for corrective action plan: The Director of Accounting has already begun meeting with the grant accountants to reallocate workload, establish the new controls and begin gathering the necessary data for the creation of the database. The initial completion of the database will be no later than January 13, 2023. Plan to monitor completion of correction action plan: The Assistant Controller will monitor the completion of the database and grant reporting status to ensure timely filing of financial reports.
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On Septe...
Explanation of disagreement with the audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April of 2022, after the Single Audit for 2021 was completed, the Financial Aid Director implemented a 100% secondary review of all R2T4 calculations. On September 6, 2022, during this secondary review the return of funds error was identified and returned on that day. The amount that was returned has been adjusted to reflect the correct amount that should have been returned. This was all adjusted, before the close-out and reconciliation of the 2021-2022 aid year. Name(s) of the contact person(s) responsible for corrective action: Virginia Zawodny, Director of Financial Aid Planned completion date for corrective action plan: Several staff have been trained to assist with the 100%, secondary review of all R2T4 calculations. Plan to monitor completion of corrective action: The Director of Financial Aid will closely monitor the progress of the secondary review and address any errors that may be identified.
U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME...
U.S. Department of Housing and Urban Development 2022-002 HOME Investment Partnerships Program ? Assistance Listing No. 14.239 Recommendation: We recommend that policies and procedures are implemented to ensure required certifications are completed and reviewed in a timely manner as required by HOME regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a quarterly inspection schedule of all units with documentation centrally located for visibility. Name(s) of the contact person(s) responsible for corrective action: Flo Beaumon Planned completion date for corrective action plan: March 1st, 2023
FINDING: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. ...
FINDING: Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") requires that any construction contract in excess of $2,000 that is funded wholly or in part by federal funds include prevailing wage rate clauses. The laborers and mechanics employed by contractors or subcontractors to work on construction contracts in excess of $2,000 financed by federal assistance funds must be paid wages not less than those established for locality of project (prevailing wage rates) by the Department of Labor (DOL) and the contractor or subcontractor must submit to the nonfederal entity weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls.) During fiscal year 2022, the Board entered into a construction project contract totaling $689,002.89 that did not include prevailing wage rate clauses. As of September 30, 2022, the Board had expended $431,105.95 of COVID-19 Education Stabilization Funds (Elementary and Secondary School Emergency Relief) on the project. The Board did not have controls in place to ensure the Davis-Bacon Act wage rate requirements were included in construction contracts, therefore, the construction project contract was awarded during the fiscal year that did not include prevailing wage rate clauses not did the contractors submit weekly certified payrolls to the Board. As a result, the Board is not in compliance with the Davis-Bacon Act as it pertains to wage rate requirements. RECOMMENDATION: The Board should comply with Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds (ESSER) to fund construction contracts in excess of $2,000. RESPONSE/VIEWS: We agree to the finding. CORRECTIVE ACTION PLANNED: All contracts will be reviewed more carefully by the superintendent and CSFO. ANTICIPATED COMPLETION DATE: These contracts are in the process of being updated. CONTACT PERSON: Morgan Blankenship (morgansmothers@wcsclass.com) (205-489-5018).
View Audit 32790 Questioned Costs: $1
FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Ac...
FINDING 2022-004 Finding Subject: Reporting Summary of Finding: Internal Controls over Reporting for the SLFRF Grant Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Town will establish a series of internal controls for the SLRF reporting process. The Town will follow the following procedures: - The Clerk-Treasurer and Town Council will maintain a calendar of SLRF required reporting; - The Clerk-Treasurer, with the assistance of the Town?s municipal advisor and counsel, will prepare the required reporting; and - The Town Council President will review all requisite reports prior to submission. Anticipated Completion Date: Beginning October 1, 2023
FINDING 2022-003 Finding Subject: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: Noncompliance regarding the above compliance requirements Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 View...
FINDING 2022-003 Finding Subject: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: Noncompliance regarding the above compliance requirements Contact Person Responsible for Corrective Action: Koren Gray Contact Phone Number: 765-436-2205 Views of Responsible Official: No corrective action is required. The Town?s use of funds was appropriate under the law effective at the time of their actions. While the FAQs and fact sheets seem fairly clear that ARPA funds cannot be used to pay for any debt, including, specifically, BANs and tax anticipation warrants, the language in the actual Interim Final Rule seems to allow ARPA funds to be used for new debt. The Interim Final Rule, issued in May 2021, states: ?Contributions to rainy day funds and similar financial reserves would not address these needs or respond to the COVID?19 public health emergency but would rather constitute savings for future spending needs. Similarly, this eligible use category would not include payment of interest or principal INDIANA STATE BOARD OF ACCOUNTS 27 Per Uniform Guidance: 2 CFR ? 200.511(a) ? ?The auditee is responsible for follow-up and corrective action on all audit findings. . .The auditee must also prepare a corrective action plan for current year audit findings. . . The corrective action plan and summary schedule of prior audit findings must include findings relating to the financial statements which are required to be reported in accordance with GAGAS. ? 2 CFR ? 200.511(c) ? ?At the completion of the audit, the auditee must prepare, in a document separate from the auditor's findings described in ? 200.516, a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan must provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan must include an explanation and specific reasons.? on outstanding debt instruments, including, for example, short-term revenue or tax anticipation notes, or other debt service costs. As discussed below, payments from the Fiscal Recovery Funds are intended to be used prospectively and the interim final rule precludes use of these funds to cover the costs of debt incurred prior to March 3, 2021. Fees or issuance costs associated with the issuance of new debt would also not be covered using payments from the Fiscal Recovery Funds because such costs would not themselves have been incurred to address the needs of pandemic response or its negative economic impacts.? The Final Rule, issued in 2022, summarizes the Interim Final Rule, including that the Interim Final Rule did not allow for ?payment of interest or principal on outstanding debt instruments; ? [or] fees or issuance costs associated with the issuance of new debt?? The issue date of these bond anticipation notes is the same as the actual date of delivery, which is after March 3, 2021. Under all federal laws, debt does not exist until it is actually issued ? that is to say, debt does not exist at the time of approval of the PER, the time of adoption of the authorizing documents, or at any point before it is actually issued. The Thorntown BANs were issued after March 3, 2021, making them ?new debt,? not ?outstanding debt? for the purposes of the Rules. The Interim Rule does not allow for debt service payments on outstanding debt as it is not a prospective use of the funds. It does, however, seem to allow for debt service payments on ?new debt,? just not for issuance costs, which were covered by the SRF. The Final Rule also includes this statement: ?Specifically, use of funds for debt service, to replenish financial reserves, or to satisfy an obligation arising from a judicial settlement or judgment were ineligible uses of funds under the eligible use categories for public health and negative economic impacts and revenue loss. These restrictions apply to all recipients. Recipients should note that restrictions on use of funds for debt service, to replenish financial reserves, or to satisfy an obligation arising from a judicial settlement or judgment apply to all eligible use categories, not just the eligible use categories in which they were discussed in the interim final rule.? The Final Rule clarifies several times that all debt service, including short term debt issued after the beginning of the pandemic in response to the lack of revenue, was intended to be an ineligible use. However, because the Final Rule seems to make it clear that the Interim Final Rule was unclear on this point, the Town can make a strong argument based on the points above that this BAN was an eligible use under their interpretation of the Interim Final Rule and should be allowed under the Treasury?s Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule. Description of Corrective Action Plan: Not Applicable. However, as final guidance and the final rule are now available, the Town would not use ARPA funds to pay for any new debts moving forward. INDIANA STATE BOARD OF ACCOUNTS 28 Per Uniform Guidance: 2 CFR ? 200.511(a) ? ?The auditee is responsible for follow-up and corrective action on all audit findings. . .The auditee must also prepare a corrective action plan for current year audit findings. . . The corrective action plan and summary schedule of prior audit findings must include findings relating to the financial statements which are required to be reported in accordance with GAGAS. ? 2 CFR ? 200.511(c) ? ?At the completion of the audit, the auditee must prepare, in a document separate from the auditor's findings described in ? 200.516, a corrective action plan to address each audit finding included in the current year auditor's reports. The corrective action plan must provide the name(s) of the contact person(s) responsible for corrective action, the corrective action planned, and the anticipated completion date. If the auditee does not agree with the audit findings or believes corrective action is not required, then the corrective action plan must include an explanation and specific reasons.? Anticipated Completion Date: Not Applicable.
View Audit 28751 Questioned Costs: $1
2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Con...
2022-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster ? Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Department has developed a timeline in which Return of Title IV will be performed that will not interfere with the awarding and disbursing of funds within McHenry County College?s processing system. To ensure that there is no system generated issues while awarding and disbursing funds, Return of Title IV will be completing after this has been performed for the day allowing for clean interaction. The Financial Aid Department will also have a review of the student?s accounts for funds being returned after the calculation has been performed and fund processing has taken place. Responsible Person for Corrective Action Plan Financial Aid Director, Chris Heftka Financial Aid Technical Specialist, Jason Nerby Implementation Date of Corrective Action Plan 8/1/2022
Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmater...
Corrective Action Plan - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FA 2022-001 Improve Controls over Federal Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021) S45U210012 (Year: 2021) Questioned Costs: $26,460 Repeat of Prior Year Finding: None Description: A review of expenditures charged to the Emergency Connectivity Fund and Elementary and Secondary School Emergency Relief Fund programs revealed that the School District?s internal control procedures were not operating appropriately to ensure that expenditures were allowable. Corrective Action Plan: The District will contact each Federal Program to determine the appropriate action to take to ensure the funds are appropriately allocated. Moving forward, Finance will review all reimbursements as well as work with other Departments to ensure that expenses are being allocated to the correct program. Estimated Completion Date: April 28, 2023 Contact Person: Samantha Jenkins Telephone: 478-456-3362 Email: Samantha.jenkins@baldwin.k12.ga.us
View Audit 31833 Questioned Costs: $1
FINDING 2022-010 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Wage Rate Requirements compliance requirement. Construction contracts in excess of $2,00...
FINDING 2022-010 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Wage Rate Requirements compliance requirement. Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. This will be documented in any construction contracts going forward. The School board and Superintendent will make sure that all certified payroll reports are submitted to the School Corporation timely by contractors. The Superintendent will review all contracts and certified payroll reports to ensure accuracy. Anticipated Completion Date: March 2023
FINDING 2022-009 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Internal controls will be in place for ESSER funds so that Treasurer and Superintendent ...
FINDING 2022-009 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Internal controls will be in place for ESSER funds so that Treasurer and Superintendent or Title I specialist will sign off on annual reports to ensure accuracy of ESSER dollars spent. Anticipated Completion Date: March 2023
FINDING 2022-006 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: We will take the set aside amount and make a specific line in the financial software and...
FINDING 2022-006 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: We will take the set aside amount and make a specific line in the financial software and report the amount that is needed as needed to be reported. The Treasurer will prepare the final expenditure report and the Title I Specialist will review the report to ensure the set asides are accurately reported. Anticipated Completion Date: March 2023
FINDING 2022-005 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: We will look closer at the parental involvement piece of our grant and will comply with ...
FINDING 2022-005 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: We will look closer at the parental involvement piece of our grant and will comply with what the total cost are and spend them on parental involvement. The Treasurer will prepare a spreadsheet to track the parental involvement expenditures and the Title I Specialist will review spreadsheet to ensure parental involvement expenditures are being spent. Anticipated Completion Date: March 2023
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: The income guidelines will be uploaded into the food service system after printing off ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Kasey Clark Contact Phone Number: 574-772-1604 Views of Responsible Official: We concur with the findings. Description of Corrective Action Plan: The income guidelines will be uploaded into the food service system after printing off the government site and two people will have eyes on them and this has started for 2022/2023. Anticipated Completion Date: March 2023
2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the ca...
2022-001 Student Financial Assistance ? Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus and program level is aligning with the University. We also recommend the University review its reporting procedures to ensure all status changes are updated with 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: Enrollment Reporting for our campus is done through our Registrar?s office. In situations where students receive F grades, the date reported to NSLDS from Banner has typically been recorded as the last day of the semester. For students who are considered unofficially withdrawn due to receiving all F?s, their R2T4 calculation is based off of their last date of academic related activity. The shared mechanism that is in place to notify the Registrar?s office of differences in those dates was not being utilized to update the LDA?s in NSLDS due to a lack of understanding the process and staffing turn over. The responsibility of updating the LDA?s for students in NSLDS who are recalculated due to a total unofficial withdraw, was moved to the Financial Aid Office in January 2023 to ensure that the dates used to calculate the unofficial withdraw is the same date that is reported to NSLDS. A secondary review will be completed by the associate director to verify the process was completed correctly at the end of each semester. Name of the contact person responsible for corrective action: LaNita Robinson Planned completion date for corrective action plan: January 26, 2023
Finding 2022-002 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statem...
Finding 2022-002 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: The Center does not have an internal control system designed to provide for review and approval of the quarterly form RD 442-2, Statement of Budget, Income, and Equity (OMB No. 0575-0015) reports submitted. Responsible Individuals: Will Grant, Interim Chief Financial Officer Corrective Action Plan: The center is in the process of revising internal controls to ensure the Center?s quarterly reporting is reviewed and approved prior to submission. Anticipated Completion Date: Ongoing
Finding 28393 (2022-090)
Material Weakness 2022
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service C...
Department: Defense, Veterans and Emergency Management Title: Internal control over DG ? PA program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Maine Emergency Management Agency (MEMA) and the Security and Employment Service Center (SESC) will work jointly to develop and implement a cash management procedure that meets the Federal and State requirements. MEMA and SESC will seek technical assistance as appropriate. Completion Date: June 30, 2023 Agency Contact: Joe Legee, Deputy Director, MEMA, 207-624-4400
Response and Corrective Action Plan: The District will ensure charges to federal programs are properly documented by maintaining supporting documentation such as invoices or other source documents. Sherri Ruzek.
Response and Corrective Action Plan: The District will ensure charges to federal programs are properly documented by maintaining supporting documentation such as invoices or other source documents. Sherri Ruzek.
Item 2022-002 ? Reporting Contact person: Jeanne Garrett Management?s Response ? The SF-429 Real Property is filed annually on the Grant Solutions Website. The report was filed as a ?no change in property? status report without the attachments. Training provided by a fellow Fiscal Officer on Jul...
Item 2022-002 ? Reporting Contact person: Jeanne Garrett Management?s Response ? The SF-429 Real Property is filed annually on the Grant Solutions Website. The report was filed as a ?no change in property? status report without the attachments. Training provided by a fellow Fiscal Officer on July 31, 2023 showed Attachment A for each property with Federal Interest had to be attached to the report annually even with no changes. The Grants Solution help desk added the current years so the information can be properly released and manually added to the reports. The reports are electronically signed with the preset signature of the Fiscal Officer. The report will in the future be printed and signed by the Executive Director to ensure the report is filed timely and accurately.
Finding 28316 (2022-087)
Significant Deficiency 2022
Department: Health and Human Services Title: Internal control over the outsourced medical claims coding process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department obtained and provided the RISSNET files to the vendor. The Department compl...
Department: Health and Human Services Title: Internal control over the outsourced medical claims coding process needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department obtained and provided the RISSNET files to the vendor. The Department completed the processing of RISSNET data in the MIHMS system with the vendor. The Department will validate the RISSNET data was processed correctly. The UAT team will validate all steps are complete to ensure compliance. Completion Date: September 30, 2022 (first and second items), June 15, 2023 (third item) and June 30, 2023 (fourth item) Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093
Finding 28309 (2022-080)
Material Weakness 2022
Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Acti...
Department: Health and Human Services Title: Internal control over Long Term Care Facility audits needs improvement Questioned Costs: None Status: LTCF - Nursing Facilities: Corrective action in progress LTCF ? ICF/IIDs: Management?s opinion is that corrective action is not required Corrective Action: LTCF - Nursing Facilities: The staff currently assigned to working on outbreak reconciliations resulting from COVID will be reassigned back to LTC audits at the end of the Public Health Emergency. The Director will work with Human resources to recruit candidates to fill the vacant audit positions. The Director and Audit Program Manager for LTCF audits will meet bi-weekly to monitor the completion of audit within identified timelines and reassign staff as necessary. LTCF ? ICF/IIDs: The Department disagrees with this finding in regard to LTCF - ICF/IID's. The ICF/IID audits do not have a specific time requirement in the MBM for completion. The federal regulations only require that periodic audits of financial records occur. All ICF/IID cost reports submitted to the Department are recorded in a database and tracked for audit purposes. All cost reports are audited as resources are available. We have worked with our Federal partners who have agreed with our interpretation of the regulation and the timing of our audits for the ICF/IIDs. Completion Date: May 31, 2023 (first item), and June 30, 2023 (second and third items) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2778
« 1 423 424 426 427 466 »