Corrective Action Plans

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Management concurs. The City will update the fiscal policies and procedures manual to incorporate and clearly define the control system of approvals.
Management concurs. The City will update the fiscal policies and procedures manual to incorporate and clearly define the control system of approvals.
Management concurs. The City will ensure responsible personnel will have a clear understanding of the reporting guidance. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department or its designee.
Management concurs. The City will ensure responsible personnel will have a clear understanding of the reporting guidance. The City will implement policies and procedures to monitor and review all reports prepared and submitted by the Grants Department or its designee.
Finding 538519 (2024-065)
Significant Deficiency 2024
Department: Health and Human Services Administrative and Financial Services Title: Internal control over the Foster Care – Title IV-E and Adoption Assistance – Title IV-E programs FMAP rates needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Informa...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over the Foster Care – Title IV-E and Adoption Assistance – Title IV-E programs FMAP rates needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Information Services Unit Manager will organize an annual meeting to include the OCFS COO, the OCFS PFO and appropriate representatives from DAFS, on or about August 1st to formally discuss the FMAP and agree on its implementation. Meeting will be set as an auto reoccurring meeting updated annually to include the appropriate staff to attend. A Placeholder for the Annual FMAP update will be entered annually into Katahdin's life cycle management system (Octane) to allow the FMAP update activity to be formally tracked. A screenshot of the entered FMAP rate from Katahdin will be sent out to the same group after the meeting when the rate is entered into the Katahdin system. Completion Date: April 1, 2025, first and second item, and August 15, 2025, third item Agency Contact: Robert Blanchard, Associate Director, OCFS, DHHS, 207-624-7955
Finding 538508 (2024-060)
Significant Deficiency 2024
Department: Health and Human Services Title: Internal control over CCDF provider health and safety requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Child and Family Services (OCFS) will launch a new data management system (B...
Department: Health and Human Services Title: Internal control over CCDF provider health and safety requirements needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Child and Family Services (OCFS) will launch a new data management system (Baxter) that includes mobile technology (eliminating paper inspections), has extensive reporting, data, tracking technology and system alerts to inform Licensing Specialists and Supervisors of inspection due dates. Enhanced technology will mitigate the risk associated w/ current manual procedures. OCFS will include an agenda item on the next Child Care Licensing Staff meeting regarding annual inspection completion. OCFS will update Standard Operating Procedures to reflect changes in workflow and processes because of the new data management system. Completion Date: May 19, 2025, April 1, 2025, and June 1, 2025 Agency Contact: Janet Whitten, OCFS, CLIS Program Manager, DHHS, 207-441-2259
Department: Health and Human Services Administrative and Financial Services Title: Internal control over CCDF financial reporting needs improvement Questioned Costs: Known: ALN 93.575 $3.7 million Likely: ALN 93.575 $3.7 million Status: Corrective action in progress Corrective Action: The DHHS Finan...
Department: Health and Human Services Administrative and Financial Services Title: Internal control over CCDF financial reporting needs improvement Questioned Costs: Known: ALN 93.575 $3.7 million Likely: ALN 93.575 $3.7 million Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will enhance policies and procedures for the CCDF grant by modifying the FSR Reviewer Checklist and add an additional layer of FSR reviewer The DHHS Financial Service Center will collaborate with the Office of Child and Family Services to make reporting line determinations. Completion Date: April 30, 2025, and September 1, 2025, respectively Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626
View Audit 349360 Questioned Costs: $1
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop a standard operating procedure to include processing ...
Department: Health and Human Services Title: Internal control over Income Eligibility and Verification System procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will develop a standard operating procedure to include processing of State Wage Information Collection Agency reports beginning July of 2024. This work will be assigned to a TANF team member. Completion Date: June 30, 2025 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
Finding 538487 (2024-048)
Significant Deficiency 2024
Department: Education Title: Internal control over Special Education level of effort needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Special Services & Inclusive Education (OSSIE) will assume responsibility and oversight of the State’s ...
Department: Education Title: Internal control over Special Education level of effort needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Special Services & Inclusive Education (OSSIE) will assume responsibility and oversight of the State’s Maintenance of State Financial Support (MSFS). This will allow for reporting to be centralized with OSSIE. OSSIE will develop and implement written procedures with the support of the School Finance team to include timelines for completion, processes including internal control checks, and assigned positions. Completion Date: March 17, 2025, and April 30, 2025, respectively Agency Contact: Barbara McGowen, Director of Financial Management, OSSIE, DOE, 207-624-6645
Department: Professional and Financial Regulation Title: Internal control over HAF Program reporting and earmarking needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will require subrecipients to submit program and financial reports star...
Department: Professional and Financial Regulation Title: Internal control over HAF Program reporting and earmarking needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will require subrecipients to submit program and financial reports starting with the March 2025 reporting period. The Department will document their review of the subrecipient reports. Completion Date: April 30, 2025, and May 15, 2025, respectively Agency Contact: Rachel Hendsbee, Director Administrative Services Division, PFR, 207-624-8500
Finding 538462 (2024-039)
Significant Deficiency 2024
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department concluded a system build in January 2025 to implement controls to prevent repetitive waivers. Completion Date: March 30, 2...
Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department concluded a system build in January 2025 to implement controls to prevent repetitive waivers. Completion Date: March 30, 2025 Agency Contact: Suzan McKechnie, Director, Bureau of Unemployment Compensation, DOL, 207-621-5126
Responsible Office and Individuals: The Associate Vice President, Student Financial Services, Jazmin Richardson and the Chief Operating Officer/Chief Finance Officer, Mark Mendoza are responsible for the development of the processes, and implementation of the corrective actions described in the Co...
Responsible Office and Individuals: The Associate Vice President, Student Financial Services, Jazmin Richardson and the Chief Operating Officer/Chief Finance Officer, Mark Mendoza are responsible for the development of the processes, and implementation of the corrective actions described in the Corrective Action Plan. The corrective actions will result in timely and accurate reporting to National Student Loan Data System (NSLDS). Objective: To address the identified system issues causing errors in NSLDS reporting and develop a process to mitigate and minimize future reporting errors. 1. Identified Issues After conducting a thorough review of NSLDS reporting errors, the following system-related issues were identified: • Data Transfer Issues: Inconsistent or incomplete data transfers between internal student information systems and the NSLDS platform, leading to inaccurate reporting of student enrollment statuses.. • Duplicate Records: Instances of duplicate student records being reported due to miscommunication between systems, leading to confusion and discrepancies in student enrollment statuses. 2. Root Cause Analysis The following root causes were identified for the issues above: • System Integration Gaps: A lack of synchronization between the Student Information System (SIS) and NSLDS, which led to data mismatches. • Lack of Automated Validation: Insufficient automated validation rules in place to check for duplicate records, missing data fields, or timing mismatches between enrollment updates and NSLDS submissions. 3. Corrective Actions The following corrective actions have been or will be implemented to address the identified issues: • System Synchronization Improvements: We have developed an automated process that synchronizes student data updates between SIS and the Financial Aid Management System (FAMS) on a part of term basis to ensure consistent and accurate data reporting. • Data Integrity Checks: We have introduced a validation process that will flag missing, inconsistent, or duplicate data before reports are submitted to NSLDS. Any flagged issues are reviewed and resolved by the team before submission. • Enhanced Staff Training: We have provided training sessions to staff on the NSLDS reporting process, focusing on improving data entry accuracy. • Audit Reports: Implementing an internal audit process that generates reports on NSLDS submissions, highlighting discrepancies and alerting staff to potential errors before they are finalized. 4. Mitigation of Future Errors To minimize the likelihood of future errors, we are implementing the following long-term strategies: • Periodic System Audits: We will conduct 8-week (part of term) audits to ensure that the integration between SIS and FAMS is functioning as expected and data transfers are accurate. • Regular Staff Reviews and Updates: Continuing education and regular refresher courses for staff to keep up-to-date with NSLDS reporting guidelines and best practices. • Collaborative Team Efforts: The Student Financial Services (SFS) department as well and third-party servicer (Campus Ivy) will oversee the monitoring and auditing of NSLDS data submissions, with regular collaboration between the Student Financial Services department, Student Services department, and Campus Ivy to ensure all systems are aligned. 5. Follow-Up and Evaluation To ensure the effectiveness of this corrective action plan, the following steps will be taken: • Bi-Monthly Reporting Reviews: Reviewing the accuracy and completeness of NSLDS reports each month, with a focus on identifying trends in errors and addressing any emerging issues promptly. • Stakeholder Feedback: Gathering feedback from all stakeholders, including Campus Ivy, Student Financial Services, and Student Services staff, to ensure the new processes are effective and efficient. • Continuous Improvement: This plan will be revisited and updated annually to incorporate any new system upgrades, NSLDS reporting changes, or insights gained from audits and reviews. Conclusion: This corrective action plan provides a structured approach to address the current NSLDS reporting issues and ensures long-term improvements in the accuracy and timeliness of our reporting processes. With the implementation of these corrective measures, we expect to see a significant reduction in reporting errors and a more seamless process going forward.
Identifying Number: Finding No. 2024-007 – Student Credit Balances from Title IV Awards Finding: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. T...
Identifying Number: Finding No. 2024-007 – Student Credit Balances from Title IV Awards Finding: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Corrective Actions Taken or Planned: Responsible Official: Judy Byrd, Controller Anticipated Completion Date: April 1, 2025 View of Responsible Individuals: Once the student refunds are imported to the accounting software, the Refund Export Log report along with the Charge/Credit Import report will be given to Controller/Director of Finance. The AP Coordinator will deliver the student refund checks to Controller/Director of Finance. The Controller/Director of Finance will compare the refund log list against the actual printed checks to verify that all checks have been printed. A signature and date on the refund log report will indicate that the review was completed and that all required refund checks have been printed. Signed report and backup will be stored in the AP files under the title “Student Refunds”.
Identifying Number: Finding No. 2024-006 – Perkins Loan Recordkeeping and Record Retention Finding: The College could not locate promissory notes or MPNs for some of its Perkins loans when requested by the auditors. Corrective Actions Taken or Planned: Responsible Official: Tim Pollak, Director...
Identifying Number: Finding No. 2024-006 – Perkins Loan Recordkeeping and Record Retention Finding: The College could not locate promissory notes or MPNs for some of its Perkins loans when requested by the auditors. Corrective Actions Taken or Planned: Responsible Official: Tim Pollak, Director of Finance Anticipated Completion Date: May 1, 2025 View of Responsible Individuals: Accounting will review all Perkins loans fully paid in the last three years along with all remaining open loans. Director of Finance will review report of newly paid-off loans from the ECSI website. Loans satisfied/cancelled/assigned will be transferred from “open” status to “closed status file and verified that all appropriate documents remain with the file.
Identifying Number: Finding No. 2024-005 – Enrollment Reporting – Student Financial Aid Special Test Finding: There is no control in place by the College to review information submitted to the NSLDS for student enrollment status changes. There were instances of noncompliance where students with enr...
Identifying Number: Finding No. 2024-005 – Enrollment Reporting – Student Financial Aid Special Test Finding: There is no control in place by the College to review information submitted to the NSLDS for student enrollment status changes. There were instances of noncompliance where students with enrollment status changes were received by the NSLDS outside of the 60-day requirement. Corrective Actions Taken or Planned: Responsible Officials: Traci Holland, Registrar and Nikki Bamonti, Interim Vice President for Enrollment Management Anticipated Completion Date: March 21, 2025 View of Responsible Individuals: The occurrence of late submissions is not typical, and the Registrar’s office submitted regular reports to the National Student Clearinghouse (NSC) monthly, which is within the 60-day requirement. Due to staff turnover in the Registrar and Financial Aid offices, there was no documentation available regarding the necessary steps for Financial Aid to confirm the NSC enrollment data within the NSLDS database. The College is committed to ensuring compliance with federal regulations and has implemented the following corrective actions to prevent future delays in submitting and reviewing enrollment and status changes as follows: • The Registrar’s office will continue to set the submission schedule within the NSC database for all reports in August for the upcoming academic year. They will share the schedule with the Financial Aid Director and will provide updates when/if necessary. • Degree Verify and Graduates Only reports will continue to be submitted after each degree conferral date: January 15, June 5, September 15. • The Registrar’s office will continue to submit enrollment and status change reports to NSC every month. • After submission and error resolution, the Registrar’s office will notify the Financial Aid Director, so the Financial Aid office can conduct the independent review of submissions received by NSLDS from NSC. [See Independent Review below] • In addition, the Financial Aid office will continue to receive automated, overnight email notifications when students withdraw from coursework that changes their status.Independent Review: After each enrollment reporting submission, the Registrar’s office will notify the Financial Aid Director. Upon notification, the Financial Aid Director will conduct an independent review of enrollment data received by the National Student Loan Data System (NSLDS). This review will ensure that enrollment status changes, including graduations, withdrawals, and leaves of absence, are accurately reported and processed in a timely manner. The Financial Aid Director will: • Review the submissions to NSLDS and verify the data for accuracy. • Identify and resolve discrepancies in reported enrollment statuses. • Ensure corrections are reported to the Registrar. • Confirm the accuracy of the submissions and document the review.
2024-002 Special Tests and Provisions Recommendation: We recommend that for future construction contracts financed by federal education funds PLA verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the aud...
2024-002 Special Tests and Provisions Recommendation: We recommend that for future construction contracts financed by federal education funds PLA verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PLA will train operations and business office staff on the compliance requirements under Davis-Bacon to ensure construction contracts are entered into with qualified contractors and obtain and retain appropriate certified payroll documentation during the construction period. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Larkins, Director of Finance & Accounting; Javier Dimas, Vice-President of Operations; Martha Arellano, Procurement Manager and Buyer. Planned completion date for corrective action plan: January 30, 2025.
View Audit 349344 Questioned Costs: $1
Name of contact person: Katie Langan, Interim Vice President for Academic Affairs / Dean of the Faculty Corrective action: With respect to the published program length issues, Marymount Manhattan College (the "College") agrees with this finding and will make appropriate changes to ensure that the N...
Name of contact person: Katie Langan, Interim Vice President for Academic Affairs / Dean of the Faculty Corrective action: With respect to the published program length issues, Marymount Manhattan College (the "College") agrees with this finding and will make appropriate changes to ensure that the National Student Loan Data System ("NSLDS") records for program length are based on years, correcting the earlier issue of basing program length on weeks. With respect to the program begin date supporting documenation issue, the College agrees with this finding and will take appropriate actions to correct this issue. These actions will include reinforcing the importance of maintaining documentation and providing adequate secure storage facilities for paper records. With respect to the program start date issue, the College agrees with this finding and will take appropriate corrective actions. These actions will include the creation of a committee consisting of representatives from Registrar, Advisement, Financial Aid, IT, and Business Office to review where inforemtion is stored in the software and ensure it is properly included in the upload to the National Student Clearinghouse ("NSC"), who in turn transmits the information to NSLDS. With respect to the inaccurate CIP code, the College agrees with this finding and will take corrective actions by implementing a double-check process to verify CIP codes before uploading them to NSC, who in turn transmits the information to NSLDS. Proposed completion date: June 30, 2025
2024-006 FINDING: NONCOMPLIANCE WITH PERKINS LOANS’ RETENTION OF RECORDS Corrective Action Plan: Existing University procedures ensure master promissory notes and other Perkins-related documentation requirements are properly maintained. The University will continue its ongoing process of reviewin...
2024-006 FINDING: NONCOMPLIANCE WITH PERKINS LOANS’ RETENTION OF RECORDS Corrective Action Plan: Existing University procedures ensure master promissory notes and other Perkins-related documentation requirements are properly maintained. The University will continue its ongoing process of reviewing Perkins documentation to comply with the requirements. Responsible University Personnel: Linda Theres-Jones, Director of Financial Services/Chief Accountant; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.
2024-005 FINDING: FAILURE TO RETAIN ADEQUATE DOCUMENTATION OF INTERNAL DIRECT LOANS RECONCILIATION Corrective Action Plan: The University has revised existing procedures to require the retention of internal reconciliation records on a monthly basis. Responsible University Personnel: Linda There...
2024-005 FINDING: FAILURE TO RETAIN ADEQUATE DOCUMENTATION OF INTERNAL DIRECT LOANS RECONCILIATION Corrective Action Plan: The University has revised existing procedures to require the retention of internal reconciliation records on a monthly basis. Responsible University Personnel: Linda Theres-Jones, Director of Financial Services/Chief Accountant; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.
2024-004 FINDING: NONCOMPLIANCE WITH NOTIFICATION REQUIREMENTS ON DIRECT PLUS LOANS DISBURSEMENTS Corrective Action Plan: The University has implemented changes to procedures to send proper notification to the parent Direct PLUS borrowers. Responsible University Personnel: John Perry, Executive...
2024-004 FINDING: NONCOMPLIANCE WITH NOTIFICATION REQUIREMENTS ON DIRECT PLUS LOANS DISBURSEMENTS Corrective Action Plan: The University has implemented changes to procedures to send proper notification to the parent Direct PLUS borrowers. Responsible University Personnel: John Perry, Executive Director of Financial Aid/ Scholarships and Registration Anticipated completion date: Already implemented.
2024-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University has recently completed the development of the written incident response plan during Fiscal Year 2025. Responsible University Personnel: Charles Pustz, Associate Vice President for Information Tech...
2024-003 FINDING: NONCOMPLIANCE WITH GRAMM-LEACH-BLILEY ACT Corrective Action Plan: The University has recently completed the development of the written incident response plan during Fiscal Year 2025. Responsible University Personnel: Charles Pustz, Associate Vice President for Information Technology Services and Chief Information Officer; David Weissbohn, Director of Information Security and Compliance. Anticipated completion date: Already implemented.
2024-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: Following consultation with the National Student Clearinghouse (NSC), guidelines were provided for handling various status change scenarios. These guidelines will enhance the accuracy of enrollment status change reporting, particularl...
2024-002 FINDING: ENROLLMENT REPORTING Corrective Action Plan: Following consultation with the National Student Clearinghouse (NSC), guidelines were provided for handling various status change scenarios. These guidelines will enhance the accuracy of enrollment status change reporting, particularly for students with changes occurring before or after the subsequent enrollment file submission. Status changes are now being reported to the NSLDS in a timely and accurate manner, in accordance with the NSC guidelines. The University has also implemented a reporting timeline and review protocols to ensure status changes are reported to the U.S. Department of Education’s National Student Loan Data System (NSLDS) in a timely manner. Additionally, the University will collaborate with its Information Technology Services and representatives from the NSC and NSLDS to verify the accuracy of the file layouts and the data flow of the information provided. Responsible University Personnel: John Perry, Executive Director of Financial Aid/ Scholarships and Registration; Timothy Carroll, Registrar. Anticipated completion date: Partially implemented. The University is collaborating with its Information Technology Services and representatives from the NSC and NSLDS on accurate reporting of the program start date, which is expected to be completed during Fiscal Year 2026.
Compliance Deficiency over Special Tests and Provisions – Enrollment Reporting The University acknowledges that there was 1 out of the 16 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Stu...
Compliance Deficiency over Special Tests and Provisions – Enrollment Reporting The University acknowledges that there was 1 out of the 16 students selected that the change in enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in March, 2024 the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an updated algorithm using data from the University’s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS’ database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal statutes. The addition of a Director of Financial Aid, December 2024, has further improved this process. Contact Person: Kim Wittler, AVP, Enrollment and Financial Aid Completion
2024-001Coronavirus State and Local Recovery Relief Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management develop and implement written procurement policies and implement controls and procedures to ensure it maintains documentation of suspension and debarments checks and...
2024-001Coronavirus State and Local Recovery Relief Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management develop and implement written procurement policies and implement controls and procedures to ensure it maintains documentation of suspension and debarments checks and that the documentation is available for the audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Anne Arundel Economic Development Corporation implemented a Federal Grant Procurement Policy on March 18, 2025. The purpose of this Procurement Policy is to ensure all procurement activities conducted with funds from federal grants are executed in compliance with federal regulations, promote transparency, fairness, and competitiveness and provide the best value for the resources available. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 24, 2025.
View Audit 349286 Questioned Costs: $1
Non-compliance with the Davis-Bacon Act Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the ...
Non-compliance with the Davis-Bacon Act Capital Fund Program – Assistance Listing No. 14.872; Grant Period - Fiscal Year-Ended September 30, 2024 Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Erial Branch, has assumed the responsibility of executing this corrective action as of April 30, 2025.
2024-001 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...
2024-001 Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management of the University agrees with the finding. We do have policies and procedures in regard to recordkeeping and retention of Perkins loan documents. Active, Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files with Heartland ECSI. The cancellation and deferment request for each Perkins loan made are electronically kept in our borrower files with Heartland ECSI. We typically retain original or true and exact copies of Master Promissory Notes (MPN). In some cases, the MPN may have been returned to the student during their entrance counseling. The Perkins loan program expired September 30, 2017. We are currently in the process of Assigning the remaining borrowers to close out our Perkins Loan Program. We are working as quickly and efficiently as possible. Staff availability will determine the completion date for this process. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: June 30, 2025 If the United States Department of Education has questions regarding this plan, please call Elaine Daly, Assistant Vice President for Finance & Controller at 860-768-4652 or Katherine Presutti, Director of Student Financial Aid at 860-768-4300.
To: PKF O’Connor Davies LLP, U.S. Department of Education From: Princeton Theological Seminary Jean Hall, Vice President for Finance & CEO Date: March XX, 2025 Subject: Princeton Theological Seminary - Corrective Action Plan for the Year Ending June 30, 2024 2024-001 Special Tests an...
To: PKF O’Connor Davies LLP, U.S. Department of Education From: Princeton Theological Seminary Jean Hall, Vice President for Finance & CEO Date: March XX, 2025 Subject: Princeton Theological Seminary - Corrective Action Plan for the Year Ending June 30, 2024 2024-001 Special Tests and Provisions – Enrollment Reporting Federal Assistance Listing Number: 84.268, 84.038, and 84.033 Name of Program or Cluster: Student Financial Aid Cluster Agency: U.S. Department of Education Criteria: Princeton Theological Seminary (the “Seminary”) is required to update students’ statuses on the National Student Loans Data System (“NSLDS”) website if they graduate, withdraw or have an increase/decrease in attendance level during the year within 60 days of the date the Seminary becomes aware of the change in enrollment status. Condition: The Seminary did not submit an accurate status change notification to the NSLDS website for two out of eleven students sampled from a total population of 110 students who graduated, withdrew or had an increase/decrease in attendance level during the year. Cause: Management oversight. Effect: Noncompliance with OMB federal grant compliance requirements. Questioned Costs: None. Repeat Finding: Yes. Recommendation: The Seminary should properly follow its policies and procedures over enrollment reporting to ensure that all status changes are submitted to the NSLDS website accurately and within the required timeframe. Views of Responsible Officials: Princeton Theological Seminary’s management acknowledges these two errors and agrees with the requirement to update students’ enrollment status changes as they occur and in a timely manner. The Seminary’s policy mandates reporting every thirty (30) days, and in these two occurrences, that did not happen. We will review all current student files to ensure compliance. Our Corrective Action Plan to prevent further errors includes implementing a monitoring and verification process of the reporting through the National Student Clearinghouse to the National Student Loan Data System (NSLDS). Further, our Registrar’s office will be required to promptly review and resolve any discrepancies noted in the NSLDS or National Student Clearinghouse error reporting.
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