Corrective Action Plans

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Finding 526492 (2024-002)
Significant Deficiency 2024
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an in...
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. It will be implemented by February 1, 2025. Anticipated Completion Date: February 1, 2025
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT ...
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT 05478 Audit Period 1/1/2024-12/31/2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENTS AUDIT 2024-01 Material Weakness in Internal Control over financial Reporting – Material Adjusting journal entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper accounting for these transactions. Management should consider if changes are needed in the year-end review of the annual report. Action Taken: The Village feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year. If the Cognizant or Oversight Agency for Audit has any questions regarding this plan, please contact Abbey Miller, Director of Finance at (802) 933-4443.
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certificati...
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certification reports from the contractor to ensure pay rates comply with the federal wage rate requirements. Anticipated Completion Date: 6/30/2025
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - Decembe...
Enrollment Reporting – The College will review and update current procedures to ensure timely processing and monitoring of NSLDS reports. Internal reports will be run simultaneously to make sure all students are captured and their status is correctly reported. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person f...
Return of Title IV Funds - The College will review and update current written policies and procedures to ensure the correct amount of days are used for the academic term in the timely return of Title IV funds calculation. Anticipated Completion Date - December 31, 2024. Responsible Contact Person for Planned Corrective Action Plan - Mireya Perez, Chief Financial Officer
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the mo...
Condition: The University did not return Title IV aid in a timely manner during the fiscal year. Planned Corrective Action: The University resolved immediately upon identification. The University checked all students and found no other student affected. It was an isolated incident that led to the modification of controls for accurate reporting going forward. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: The university completed this action on June 24, 2024
Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to en...
Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to ensure that all subsequent enrollment changes are reported accurately and timely. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: Action was completed on August 15, 2024
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, r...
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, reviewing the reports with the Superintendent, and confirming accuracy before submitting to the Department of Education. The approval is documented. This was implemented for Year 4 reporting submitted April 23, 2024. Completion Date: 4/23/2024
Finding 526389 (2024-001)
Significant Deficiency 2024
Finding No. 2024-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid Office has updated procedures and ensures all student files have a thorough examination of all documents prior to document retention review. All MPNs and Perkins-related documents are now identif...
Finding No. 2024-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid Office has updated procedures and ensures all student files have a thorough examination of all documents prior to document retention review. All MPNs and Perkins-related documents are now identified in this review and subsequently stored separately in secure fireproof storage. The files relating to this finding were not appropriately retained and the current procedure would have identified these for continued records retention. Responsible Official: Dane Fuhrman, CFO Anticipated Completion Date: June 2025
Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the g...
Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the grant agreement and the Special Tests and Provisions - Annual Report Card, High School Graduation Rate compliance requirement. Description of Corrective Action Plan: A system will be put in place that ensures compliance with the Special Tests and Provisions-Annual Report Card, High School Graduation Rate requirements. Records will be retained for audit so that appropriate documentation is available to substantiate all future reporting. Building registrars will enter state exit codes for students and upload documentation to substantiate the exit codes that are chosen. Once the documents are uploaded, the registrars will place the word “AUDIT” in the withdrawal comments. This indicates the exit is now audit ready. Schools will conduct regular internal cohort audits. Comparisons of IDOE cohort data and withdrawal information in Skyward will be done. The registrar, assistant principal, and data counselor in each building will work together to check the original uploads of documentation done by the registrar and keep record of this work. One final internal audit will take place at the school level by head counselors and assistant principals to indicate all graduates are correctly identified and all exits have proper documentation on file. The CFO and superintendent will digitally sign off on these records during IDOE July certification. Anticipated Completion Date: March 1, 2025
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department...
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor installation. The School Corporation did not obtain the weekly payroll reports certifications from vendor installing equipment. Context: The School Corporation had one project during the audit period which included labor installation costs which were charged to the ESSER II (84.425D) grant award. For the vendor selected for testing, the School Corporation did not include federal wage rate requirement clauses in the contract with the vendor and did not have an internal control designed to collect the weekly payroll reports certifications from vendors and its subcontractors, as applicable, to comply with Davis Bacon wage rate requirements. The amount disbursed for the project during the audit period which includes material and labor totaled $94,444. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all federal funded renovation, remodeling, or construction projects anticipated to incur labor costs greater than $2,000 include a signed contract containing a Davis-Bacon wage rate provision and will monitor the vendor to ensure compliance with certified payroll reporting requirements. Responsible Party and Timeline for Completion: Effective immediately for any future projects.
Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Th...
Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: The School Corporation’s internal controls over eligibility included an annual approval of the food service software’s eligibility guidelines and also a documented review of individual meal applications by Food Service Department staff. During testing of eligibility, we noted 7 applications, out of 60 total students tested for the audit period, that did not have a timely, documented review by Food Service Department staff. The lack of review was isolated to fiscal year 2023. Additionally, there was no documented annual review by School Corporation personnel of the fiscal year 2024 income eligibility guidelines used by the food service software. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all applications for free/reduced meals have a formally documented dual review. Management will also ensure that income thresholds in the student meal system are reviewed annually. Responsible Party and Timeline for Completion: Effective immediately, we have implemented procedures that Amanda Bilbrey, Food Service Assistant will periodically throughout the school year verify that all free & reduced applications are properly reviewed. Attached is the 2024-2025 meal Income Eligibility Guidelines and Titan student meal system printout of meal pricing, that has been reviewed.
Context: During sample testing of 60 students for eligibility, we noted 3 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action:...
Context: During sample testing of 60 students for eligibility, we noted 3 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action: Tami Wyant, FSD Contact Phone Number: (765) 963-2560 Ext: 1172 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Prior the start of each school year, the FSD will verify within Skyward Food Service Management System that the eligibility guidelines that have been loaded for use in determining free & reduced lunch status are correct according to the published guidelines. During the eligibility review of applications, the Food Service Director will provide the first review to make her initial determination and the applications will have a second review done by the Asst. Food Service Director, who will put her initials on the paper applications as proof of review. For any online applications that are submitted during the school year the FSD will review online and then push the applications onward within Skyward for final processing since the guidelines have already been verified prior to the start of the school year. The FSD will keep a printed copy of the guidelines loaded in Skyward and the Assistant FSD will verify and initial as a second review and keep on file for audit purposes. Anticipated Completion Date: All paper applications that have been received since the start of the school year, 2024-25, will have a second review done and so noted by the reviewer’s initials. Moving forward, all applications received, whether in paper format or online submission, will have the review done prior to approval. Applications are received throughout the year, so action to remedy this situation will take place immediately for any new applications received.
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY2...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY22 time period ($90,217 and $238,439, respectively) did not agree to the underlying expenditure records ($81,958 and $400,439 respectively, for the period of July 1, 2021 through June 30, 2022). Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum I Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Responsible Official: We concur with the finding. De cription of Corrective Acti0n Pl an: Our management team noted that the ESSER 1 and ESSR II spreadsheet submitted to the state was incorrect; however, the actual expenditures were correct every month. The spreadsheet was corrected in the following annual submission to the DOE (which is outside this audit window). The next Audit will show the corrected spreadsheet for ESSER I and ESSER II. It is also noted that the management team will implement more internal controls with regard to the preparer and reviewer being different personnel. For year 5 collection, the corporation treasurer will provide the expenditure reports, an outside consultant will prepare the spreadsheet, and have the current superintendent review before submitting. Anticipated Completion Date: 3/7/2025
Context: We noted there was no secondary, documented formal review for the seven sample accounts payable vouchers. All the payroll vouchers selected were properly reviewed. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact ...
Context: We noted there was no secondary, documented formal review for the seven sample accounts payable vouchers. All the payroll vouchers selected were properly reviewed. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Re ponsible Official: We concur with the finding. Description of Corrective Action Plan: Prior to printing accounts payable checks, the corporation treasurer prints the AP voucher register for the superintendent to review and sign. After this internal control, the treasurer processes the checks. Once checks are printed, the voucher is paired with the invoice, initialled by the corporation treasurer and signed by the superintendent. Anticipated Completion Date: 3/7/2025
Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guide...
Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Responsible Officia.l : We concur with the finding. Description of Corrective Action Plan: Prior to printing accounts payable checks, the corporation treasurer prints the AP voucher register for the superintendent to review and sign. After this internal control, the treasurer processes the checks. Once checks are printed, the voucher is paired with the invoice, initialled by the corporation treasurer and signed by the superintendent. Anticipated Completion Date: 3/7/2025
See attached letter that was sent to the DOE on 2/25/25 along with the approval email and documents from DOE. During ESSER II Constmction we had several companies work on projects at Fremont Community Schools. To no one's fault but my own, the Davis-Bacon requirements wore not fully communicated to ...
See attached letter that was sent to the DOE on 2/25/25 along with the approval email and documents from DOE. During ESSER II Constmction we had several companies work on projects at Fremont Community Schools. To no one's fault but my own, the Davis-Bacon requirements wore not fully communicated to these companies. One company that did work for us could not respond with a positive affirmation on Davis-Bacon. Their response is as follows: "We will not be able tQ v.rovide a letter stating we paid our employees a Prevailing Wage (pr work completed at Fremont Community Schools. We do not have any proposals or signed contracts stating these iobs were Prevailing Wage. As such, our employees were not p_aid a Prevailing Wage when working on these proiects. •~ I (Dr. William Stitt) have watched the webinar regarding Davis-Bacon requirements provided by the U.S. Department of Education (USDE) and U.S. Department of Labor (DO1). I have also read through the questions and responses for the December 7, 2023 webinar. I attest that I and Fremont Community Schools commit that applicable Davis-Bacon requfrements will be utilized on any future construction, or construction related, activities using $2,000 or greater of Federal grant funds and will follow Davis-Bacon requirements.
We are in the process of revising our disbursement process to ensure that all Title IV aid disbursements are held until the corresponding aid offer notification has been sent. This will eliminate any timing gaps between the notification process and disbursements. With the financial aid office now ne...
We are in the process of revising our disbursement process to ensure that all Title IV aid disbursements are held until the corresponding aid offer notification has been sent. This will eliminate any timing gaps between the notification process and disbursements. With the financial aid office now near full staffing, we have reinforced training for staff to emphasize the importance of adhering to the revised disbursement timeline. This training includes guidance on managing exceptions and prioritizing compliance in the aid process. While we currently lack the capacity to send aid notifications daily, we are conducting a review of our automated processes to explore solutions for increasing the frequency of aid offer notifications. This may include evaluating potential system enhancements or resource reallocation to support more frequent notifications. We have implemented additional internal monitoring procedures to regularly review the timing of aid offer notifications and disbursements. Any rejected records will be resolved and resubmitted with the same timeframe. This will ensure ongoing compliance and allow for prompt identification and resolution of any discrepancies. The University is committed to maintaining compliance with all federal regulations and ensuring transparency in our financial aid processes. By implementing these corrective actions, we are confident that the risk of future noncompliance has been minimized. Alex DeLonis, Assistant Vice President for Student Financial Services, is responsible for addressing the above item by May 2025.
To address the conditions identified, we are taking immediate and proactive steps to strengthen our internal controls and processes. These include enhancing staffing capacity, providing additional training, and implementing more robust checks and balances to ensure all verification information is ac...
To address the conditions identified, we are taking immediate and proactive steps to strengthen our internal controls and processes. These include enhancing staffing capacity, providing additional training, and implementing more robust checks and balances to ensure all verification information is accurately and completely submitted to the CPS. The University has opened multiple positions within the department to enhance efficiency.  All current staff will be trained on a continuous basis to ensure knowledge of compliance. We have also engaged an outside consultant to conduct a comprehensive compliance review, ensuring alignment with federal requirements and best practices. Additionally, we are increasing funding for professional development to equip our staff with the skills and knowledge necessary to maintain compliance and ensure the integrity of our processes. Regarding timely submission to CPS, we affirm that all affected students' eligibility was accurately determined, and no Title IV funds were disbursed to ineligible students. We remain committed to maintaining the integrity of the Title IV programs and will take the necessary steps to prevent future occurrences.  Alex DeLonis, Assistant Vice President for Student Financial Services, is responsible for addressing the above item by May 2025.
To address these findings, the University is committed to increasing staffing levels and enhancing training programs to reduce the likelihood of human input errors and ensure the timely resolution of system updates. The University has already hired multiple positions and had various training courses...
To address these findings, the University is committed to increasing staffing levels and enhancing training programs to reduce the likelihood of human input errors and ensure the timely resolution of system updates. The University has already hired multiple positions and had various training courses in order to enhance knowledge of compliance. Additionally, we are actively reviewing and revising our internal control procedures, including:  Strengthening review processes to verify the accuracy of enrollment data reported to the NSLDS.  Working with University staff to enhance the functionality of Tableau reports to avoid filtering issues and improve the identification of withdrawn students requiring reporting.  We recognize the importance of accurate and timely reporting to the NSLDS to maintain compliance with program requirements and support the USDE's ability to monitor enrollment status. These corrective actions will help us address the root causes of the issues identified and prevent recurrence in the future.  Alex DeLonis, Assistant Vice President for Student Financial Services, is responsible for addressing the above item by May 2025.
First, we believe the inaccuracies identified in the academic end date and student year reporting were isolated errors, which have not been a historical issue for the University. Second, the delays in reporting Pell and Federal Direct Loan disbursements to the COD were due to capacity challenges, in...
First, we believe the inaccuracies identified in the academic end date and student year reporting were isolated errors, which have not been a historical issue for the University. Second, the delays in reporting Pell and Federal Direct Loan disbursements to the COD were due to capacity challenges, including staffing shortages that impacted our ability to resolve rejected submissions within the required timeframe.  To address these issues, we are taking proactive steps to strengthen our processes and ensure future compliance. These include efforts to fully staff our team, engaging an outside consulting firm to conduct a compliance and best practices review, and increasing funding for professional development to enhance staff expertise and efficiency.  Additionally, the University is working with external consultants to enhance financial aid processing systems. This will gain efficiencies to ensure data is reported within the required timeframes. We remain confident in the overall accuracy and integrity of our processes and are committed to implementing improvements to ensure timely and accurate reporting to the COD moving forward.  Alex DeLonis, Assistant Vice President for Student Financial Services, is responsible for addressing the above item by May 2025.
Finding number: 2024-002 Corrective Action Plan: An internal review of our process for reporting Pell payments to Common Origination & Disbursement (COD) reveals that the vast majority of Pell payments are reported within 2 business of disbursement. The Pell payment in question was disbursed two wee...
Finding number: 2024-002 Corrective Action Plan: An internal review of our process for reporting Pell payments to Common Origination & Disbursement (COD) reveals that the vast majority of Pell payments are reported within 2 business of disbursement. The Pell payment in question was disbursed two weeks after our scheduled fall disbursement and reported to COD 12 and 13 days late. The disbursement occurred once the student completed all outstanding financial aid requirements. The procedures for reporting all Title IV payments and disbursements to COD has been reviewed with the staff members responsible for transmitting origination and disbursement records to COD. Procedures have been developed to more readily identify financial aid disbursements that take place outside of the established disbursement date for the term. This corrective action plan was put into place in February 2024. Finding 2024-02 occurred prior to the action plan’s implementation. Timeline for Implementation of Corrective Action Plan: February 2024 Contact Person Mark Boudreau, Comptroller
Finding number: 2024-001 Corrective Action Plan: To ensure that the college is using the same effective date for (unofficial) withdrawal on both the R2T4 calculations and for reporting unofficial withdrawal enrollment changes to NSLDS, the financial aid office will forward the list of students who a...
Finding number: 2024-001 Corrective Action Plan: To ensure that the college is using the same effective date for (unofficial) withdrawal on both the R2T4 calculations and for reporting unofficial withdrawal enrollment changes to NSLDS, the financial aid office will forward the list of students who are determined to have unofficially withdrawn and their associated date of unofficial withdrawal to the registrar's office at the end of each term. The registrar's office will then adjust all students' records in their SIS (Banner) as needed prior to submitting their report to NSC/NSLDS. This corrective action plan was finalized in June 2024. Finding 2024-01 occurred prior to the action plan’s implementation. Timeline for Implementation of Corrective Action Plan: June 2024 Contact Person Mark Boudreau, Comptroller
Responsible Contact Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: Language has been added to the Conduent contract renewal for option years 1 and 2 to require the SOC 1 Type II. The renewal is in the process of being reviewed and executed to go into effect July 1, 2025...
Responsible Contact Person(s): Mike Jones, Chief Information Officer Corrective Action Planned: Language has been added to the Conduent contract renewal for option years 1 and 2 to require the SOC 1 Type II. The renewal is in the process of being reviewed and executed to go into effect July 1, 2025. Language added to contract renewal: Contractor Internal Controls Reports The Contractor shall provide the Department, at a minimum; annual, unredacted reports from its independent external auditor on the effectiveness of the Contractor’s internal controls conducted in accordance with the AICPA Statement on Standards for Attestation Engagements. If the reports disclose deficiencies in internal controls, the Contractor shall include management’s corrective action plans to remediate the deficiency. The Contractor shall provide the following reports: · SOC 1 Type 2 Report that reports on the controls at the service organization which are relevant to the user entities’ internal control over financial reporting · SOC 2 Type 2 Report covering all five Trust Services Criteria (Security, Availability, Processing Integrity, Privacy and Confidentiality) The contractor shall provide the Department with these internal control reports within 30 days of the report’s issue date. Reports shall cover a period of 12 months beginning from the end date of the prior audit period with the first report covering a period of 12 months from the execution date of this contract. The contractor shall provide unredacted SOC 1 Type 2 and/or SOC 2 Type 2 reports as described above for any subservice organizations which provide a service to the Contractor that may impact the Department’s financial, program operations, or data security as determined by the Department. Estimated Completion Date: 7/1/2026
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