Corrective Action Plans

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County Judge/Executive?s Response: The two purchases made by the county were made at different times for different items. Although both purchases were paid for at the same time, due to the fiscal court approval needed to pay the bills, neither of them separately required a bid process. The County do...
County Judge/Executive?s Response: The two purchases made by the county were made at different times for different items. Although both purchases were paid for at the same time, due to the fiscal court approval needed to pay the bills, neither of them separately required a bid process. The County does acknowledge the $29,999.00 price tag being close to the allowable amount to spend without bidding, however, the county would state that the purchase price was agreed upon out of good faith and with no attempt to circumvent the bidding requirements. The final $30,000.00 accounted for in this section was for the rental of a dozer. The anticipated rental time and need far exceeded initial estimates. During the initial rental period, the dozer was rented to level the new soccer field, during the work on the soccer field the adjacent land was given to the county and the work on that field exceeded the initial estimates, leading to the overage. Upon realizing the amount was getting close to the $30,000.00 bid requirement the county contacted the owner of the dozer and explained the situation. At that point the owner of the dozer made an offer to sell the dozer to the county at a discounted price which would include a portion of the balance the county already owed. The county bid the purchase of a new dozer. The only bid received by the county for a dozer was from the rented dozer's owner. The county has put into place controls that will require opening of bids no matter the anticipated and/or expected outcomes in adherence to all statutory authority.
View Audit 44179 Questioned Costs: $1
Finding 43036 (2022-004)
Significant Deficiency 2022
2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who...
2022-004 Significant Deficiency: Awarding Eligibility (Federal Pell Grant Program, ALN #84.063) Name of Contact Person: The Director of Financial Aid, Christin Mustard, is responsible for the corrective action of this finding. Financial Aid packaging is performed by the Financial Aid Counselors, who report to the Director of Financial Aid. Corrective Action Plan: We concur there were instances where King failed to calculate/disburse Federal Pell Grant funds appropriately based on their updated Enrollment Status/EFC. We found that the Pell distribution fund was locked, which prevented the Pell recalculation when the higher ISIR transaction was loaded. In addition, there was not a report in place to alert the Financial Aid office of students enrolled in both traditional and modular courses. As a result, those students were not being identified/monitored effectively for enrollment changes. King is currently updating its policies and procedures to capture and monitor enrollment status of traditional students enrolled in a combination of traditional and modular courses. This will ensure that Pell Grant is awarded correctly based on enrollment status and modular courses for which the student verified. Additionally, we will ensure that Pell Grant award distributions are unlocked so that the Powerfaids system will update the Pell award amounts correctly according to EFC changes from subsequent ISIRs. Anticipated Completion Date: All Pell findings have been reviewed, and errors that could be corrected have been resolved.
View Audit 44218 Questioned Costs: $1
Management Response and Planned Corrective Action We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures. Views of Responsible Officials and Corrective Actions The managem...
Management Response and Planned Corrective Action We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures. Views of Responsible Officials and Corrective Actions The management team of the Council of Western State Foresters believe in the values of transparency, justification, and documentation for the transactions made while conducting organizational duties, whether funded by federal sources or otherwise. As a small organization with limited staff, suggested reasonable improvements to processes are always welcome. It is in this spirit that the below corrective actions to address the findings and questioned costs noted on the 2022 Single Audit. Corrective Action Plan: 1. The organization?s credit card and the credit card held in the name of the Executive Director are currently one and the same. All credit card transactions are reviewed no less than monthly, and any staff usage of the credit card requires and secures pre-approval. Going forward, the CWSF Credit Card Usage Policy will be adjusted to provide clarity regarding credit card usage by staff and reflect the review process. With any staff usage of the credit card, documentation will be made of pre-approval along with receipt documentation of the purchase. Purchases made by staff will be documented as authorized by the Executive Director. 2. While approvals for these expenditures did occur per both the credit card usage and travel policies, the documentation was not attached with the corresponding receipt. In future, written emails or other approval documenting necessary authorization will be included with the corresponding receipts in the organizational and financial records. 3. Following the discovery of 1 income I-9 in staff personnel files during the course of the audit, a thorough review of all personnel files has already been undertaken to ensure that no other files are missing critical documentation, including I-9s and corresponding proof of identification. Moving forward, all personnel documentation for current and future staff will be maintained in hard copy as well as in electronic form and will be maintained in accordance with legal requirements for document retention.
View Audit 39962 Questioned Costs: $1
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with gove...
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2022.
View Audit 39110 Questioned Costs: $1
Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings ? quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data match payroll data. ADP identifies...
Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings ? quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data match payroll data. ADP identifies and corrects reconciliation mistakes throughout the year to help save time and ensure an easier year-end tax audit. expense and accounts payable payroll policy Progress House Inc. contracts with an external company for payroll services. payroll preparation and approval Protocol Payroll Records-Employees are paid on a bi-monthly basis. The payroll company is responsible for preparing payroll checks and maintaining the records in a payroll journal. deductions Progress House Inc. is responsible for providing the external payroll company with accurate employee information, and providing changes or corrections as needed. The external payroll company is responsible for ensuring deductions including the appropriate social security taxes (FICA), federal income taxes, state income taxes and state disability insurance. Responsible Individual: Executive Director and Executive Assistant Implementation Date: July 2022
View Audit 38169 Questioned Costs: $1
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, ...
Response to Finding: Management has acknowledged inaccurate Medicaid Supplemental Payments in the monthly calculations of Net Revenue from Patient Charges in the last three quarters of 2021 because of the Period 2 reporting deadline of March 31, 2022 and the Authority's fiscal year end of March 31, 2022. We have updated our calculations to reflect this finding and will retain adequate supporting documentation for this change should amounts be required to be reported in future periods. Further, we have evaluated the difference between updated calculations and the submissions and have determined this error had no impact on calculated or claimed Lost Revenue during Period 1 or Period 2. Management will consider this information for any corrections needed in the last three quarters of 2021 with our Period 4 of reporting. Contact Person: Mr. David Paugh
View Audit 39796 Questioned Costs: $1
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR ...
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR 75.342) Condition ? The Medical Center is required to prepare and submit Provider Relief Fund reports. The reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? $1,525,701 ? Calculated as the value of reported rent, lease and insurance expenditures that were not related to the Medical Center?s prevention, preparation and/or response to the COVID-19 pandemic. Context ? The Period 2 Provider Relief Fund report was submitted and included rent, lease and insurance expenditures. The Medical Center?s submitted report includes the operations of the Medical Center?s nursing home facilities. The nursing home facilities are managed by a third party company. The Medical Center compiled the nursing home facility?s expenditures as submitted and included in their submitted Period 2 report. One nursing home facility manager was unable to justify that the expenditures charged to the grant were related to the prevention, preparation and/or response to the COVID-19 pandemic. Effect ? Expenses may not be allowable. Cause ? The Medical Center did not properly report Other PRF expenditures. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grants should be modified to ensure federal funding is not used to reimburse expenses that are not allowable and that reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions ? See attached corrective action plan for the Medical Center?s response to finding.
View Audit 39407 Questioned Costs: $1
Violence Free Minnesota has taken appropriate action to no longer charge sales tax or depreciation to grants.
Violence Free Minnesota has taken appropriate action to no longer charge sales tax or depreciation to grants.
View Audit 48560 Questioned Costs: $1
Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or P...
Statement of condition #2022-001: The Corporation did not make all of the reserve for replacements deposits as required by HUD for the year ended June 30, 2022. Recommendation: Management should transfer $30 from the operating cash account to the reserve for replacements fund. Action(s) Taken or Planned on the Finding: On August 10, 2022, management transferred $30 from the operating cash account to the reserve for replacements fund.
View Audit 40713 Questioned Costs: $1
Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review the procurement standards set forth at 2 CFR part 200 and update our procurement and purchasing policies to incl...
Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org The Clinic will review the procurement standards set forth at 2 CFR part 200 and update our procurement and purchasing policies to include all required purchasing standards as required. All vendors will be required to submit and certify a statement regarding debarment and suspension prior to contract award. The anticipated completion date is 6/30/2023.
View Audit 38903 Questioned Costs: $1
U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement ...
U.S. DEPARTMENT OF TREASURY 2022-010. COVID-19 Coronavirus State and Local Fiscal Recovery Fund - Assistance Listing 21.027; Passed through Centre County PA Grant Period - Fiscal Year Ended June 30, 2022 Recommendation: SEDA-COG should follow the guidelines outlined in the OMB Compliance Supplement and the sub-recipient agreement. Management Response: Management agrees with finding. Planned Corrective Action: SEDA-COG employees will review the OMB Compliance Supplement and sub-recipient agreement prior to completion of work. Once work is completed, a second designated employee will review the work for accuracy and compliance. Persons Responsible: Project Coordinator Assigned to Oversight; Jamie Carnes, Fiscal Controller Anticipation Completion Date: April 30th, 2023
View Audit 39992 Questioned Costs: $1
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Lang...
Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Langlinais, Chief Financial Officer, Iberia medical Center agrees with the finding and is responsible for ensuring the corrective action plan is followed. We have taken corrective action to test completeness and accuracy of the expenses reported when consolidating source data for submission of federal grant reporting. All future PRF Reporting subsequent to this audit, will be reviewed to ensure correct rates are used in the calculation of incremental costs. This corrective action plan will be implemented by October 1, 2023. Amy Langlinais Chief Financial Officer Iberia Medical Center
View Audit 38541 Questioned Costs: $1
KFP should strengthen internal controls over financial reporting on federal programs to prevent the over-request of grant funds.
KFP should strengthen internal controls over financial reporting on federal programs to prevent the over-request of grant funds.
View Audit 38540 Questioned Costs: $1
Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Grea...
Significant Deficiency 2022-001 Condition: Benefits paid to or on behalf of the individuals were not calculated using the correct annualized income. Three of the 60 client files tested had income improperly calculated, two of which resulted in incorrect benefit payment amounts. Recommendation: Greater Lawrence Community Action Council, Inc. provides additional staff training and implements additional internal control procedures to ensure that benefit payments made on behalf of the clients participating in the program are made in accordance with program regulations. Corrective Action: Greater Lawrence Community Action Council, Inc. agrees with the finding. To tighten the quality control process, the LIHEAP program continues to offer on-going training to all staffs on the application review and approval process. Additionally, two staff members have been assigned quality control duties and are tasked with performing detailed reviews of all client applications, and paying close attention to income verification documentation.
View Audit 50172 Questioned Costs: $1
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed...
The City of Thibodaux was unaware of the federal mandate for procuring engineering services. One project was a supplement to a project that had a portion left off of the initial project. Since the City of Thibodaux already had an engineer in place, a contract amendment with the engineer was executed. However, this construction project totals over $1.1 million without engineering services; therefore, the City feel it can still substantiate the costs with the use of Coronavirus funding. The City had already decided and executed a contract with a local engineer for the second project before deciding to use Coronavirus funding for the project. However, this construction project totals over $3.7 million without engineering services; therefore, the City feels it can still substantiate the cost with the use of Coronavirus funding. The Finance Director, Jessica Hebert, will work on updating the policy by December 31, 2023.
View Audit 43947 Questioned Costs: $1
Finding 42690 (2022-001)
Significant Deficiency 2022
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite ...
CORRECTIVE ACTION PLAN September 29, 2022 U.S. Department of Housing and Urban Development St. Patrick Manor, Inc. respectively submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: HW&Co. 23240 Chagrin Blvd, Suite 700 Cleveland, OH 44122-5450 Audit period: July 1, 2021 through June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT AND FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Supportive Housing for the Elderly ? CFDA #14.157 Recommendation: St. Patrick Manor, Inc. should deposit underfunded amount into the replacement reserve account. Action Taken: St. Patrick Manor, Inc. agrees with the recommendation. Management has corrected all items and completed the deposit into the replacement reserve account on September 29, 2022. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Fred Berry at 330-384-1555
View Audit 39298 Questioned Costs: $1
Finding: The University incorrectly calculated Federal Direct Subsidized Loan funds for one student resulting in an under award. Corrective Actions Taken or Planned: The Associate Director of Student Financial Aid reviews each student?s need-based aid to correctly calculate the amount of Direct Sub...
Finding: The University incorrectly calculated Federal Direct Subsidized Loan funds for one student resulting in an under award. Corrective Actions Taken or Planned: The Associate Director of Student Financial Aid reviews each student?s need-based aid to correctly calculate the amount of Direct Subsidized Loan each student should receive, with the TEACH Grant being treated as non-need-based aid. In addition, the Associate Director of Student Financial Aid will reassess a student?s calculation when summer term is awarded. The internal policies and procedures have been updated to ensure the need-based calculations are properly performed and reviewed. Person Responsible: Sara Sroka (ssroka@dbq.edu) Anticipated completion date: 10/19/2022
View Audit 53483 Questioned Costs: $1
See corrective action plan for chart/table.
See corrective action plan for chart/table.
View Audit 53516 Questioned Costs: $1
Significant Deficiency in Internal Control over Compliance and Other Matters 2022-004 Unallowable Costs U.S. Department of Health and Human Services Child Care and Development Fund Block Grant (CCDF) ? CRSSA (Coronavirus Response and Relieve Supplemental Act) Assistance Listing Numbers: 93.575 R...
Significant Deficiency in Internal Control over Compliance and Other Matters 2022-004 Unallowable Costs U.S. Department of Health and Human Services Child Care and Development Fund Block Grant (CCDF) ? CRSSA (Coronavirus Response and Relieve Supplemental Act) Assistance Listing Numbers: 93.575 Recommendation: We recommend the program work closely with ASD to ensure expenditures are tracked and mapped to the appropriate federal award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ECECD ASD Director, CFO and Grants Manager will work with the Federal Program Team to develop formal policies and procedures for grant management to ensure compliance with programmatic grant requirements and track expenditures to ensure costs charged to grants are allowable, necessary, and reasonable. Name(s) of the contact person(s) responsible for corrective action: Ron Lucero, ASD Director; Carmel Pacheco-Aragon, Chief Financial Officer; Grants Manager (TBA); ECECD Program Managers. Planned completion date for corrective action plan: June 30, 2023
View Audit 49019 Questioned Costs: $1
Finding 42616 (2022-002)
Material Weakness 2022
Finding Item 2022-002 ? Duplication of Expenditures in Provider Relief Fund Reporting Portal (COVID) UNLV Health agrees with this finding. UNLV Health will work with HRSA to remediate the portal reporting error. Although the report previously filed reflected duplicated expenses as noted in the fi...
Finding Item 2022-002 ? Duplication of Expenditures in Provider Relief Fund Reporting Portal (COVID) UNLV Health agrees with this finding. UNLV Health will work with HRSA to remediate the portal reporting error. Although the report previously filed reflected duplicated expenses as noted in the finding, UNLV Health incurred additional eligible expenses during the allowable time period. By April 30, UNLV Health?s assistant controller will contact HRSA to determine the appropriate method for providing a corrected report reflecting the additional allowable expenses for the reporting period or otherwise follow direction from HRSA to resolve the reporting error.
View Audit 45720 Questioned Costs: $1
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus ...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, equipment, procurement and restricted purpose requirements. Name, address, and telephone of District contact person: Dan King 250 E Campus Dr. Belfair, WA 98528 (360) 277-2107 Corrective action the auditee plans to take in response to the finding: The following corrective actions are being implemented in response to the finding: 1. Implement a Resource Manager The District has purchased an asset management software to use as a tool to ensure compliance regarding tracking district assets, including laptop computers and other technology devices purchased using ECF funds. The software will provide the District with a centralized tracking system for our technology inventory. When laptops are distributed to school buildings for distribution, the software will be used when checking them out to students and staff using a unique asset tag number. With this software, the district will be able to match laptops and devices to individual students and the historical checkout, maintenance, and assigned location data will be available on all devices in our system and can be available at any time. A student will be issued only one device at a time. 2. Improve Use of Asset Tags The District already places asset tags on high value assets such as equipment and technology devices. Improvements being made include using a unique tag color of asset tag, and using ?ECF? as the first three digits in the asset tag number for technology devices purchased using ECF funds. 3. Procurement and Piggybacking The District is putting the following action steps in place to ensure compliance when entering an interlocal agreement and piggybacking: a. Review of all related board policies and procedures and follow them when procuring goods and services. b. Evaluate all procurement options to determine of piggybacking is the best option, c. Follow the SAO Guide: Piggybacking Under Washington State Law and follow all state law when procuring goods and services. d. Use the piggybacking checklist found in the SAO Guide. e. Pay particular attention to special guidelines and compliance rules for piggybacking when using federal funds. f. Consult with our legal representatives for additional guidance when needed g. Maintain all documentation supporting method of procurement of goods and services. Anticipated date to complete the corrective action: 1. An asset management software has already been purchased and will be implemented with all new technology assets starting with technology devices being distributed to schools this summer. School Library Technicians will be provided training at the start of the new school year in September 2023. 2. An order has already been placed for a new set of asset tags with the series of tag numbers beginning with ?ECF.? 3. The Assistant Superintendent of Finance and Operations, the IT Director, and Maintenance Director, will meet together in July 2023 to review district?s procurement policies and procedures, review the SAO?s Piggybacking Guide and checklist, and review the other procurement guides and resources found in the Resource Library on the SAO website.
View Audit 39523 Questioned Costs: $1
Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional acc...
Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-004: Significant Deficiency - Non-compliance with Reporting Requirements for Disbursements Condition/Context: For 2 of 25 students selected for testing, the disbursement dates did not agree between the student?s institutional account and the data reported to COD. The students had disbursements that were later refunded. It was noted that the students were disbursed without a valid MPN on file, resulting in students being disbursement that were not eligible at the time of disbursement. The College ultimately obtained the signed valid MPNs and then re- disbursed the funds, as a result the student account original disbursement date and the COD disbursement date differ. Actions Taken: To ensure that this problem does not recur for 2022-2023, disbursement rules have been instituted in Colleague that would prevent funds disbursing if a student hasn?t completed an MPN. The frequency of exports from Colleague to COD has been increased. In addition, Direct Loan and Pell rejects are being corrected each week so that if funds are disbursed and a Colleague or COD error is received, the disbursement is corrected and re- exported before the 15-day time limit. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023
View Audit 38194 Questioned Costs: $1
Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the ...
Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-002: Significant Deficiency ? Direct Loan Reconciliation Condition/Context: The College was not able to provide the three monthly reconciliations for November 2021, February 2022, or April 2022 when requested for the audit in the summer of 2022. The Institution noted that the reconciliations had not been performed timely, and subsequently the Institution had a consultant complete these reconciliations. The auditors were unable to obtain evidence of or confirmation from the Institution on if review of the reconciliations occurred. The sample was not a statistically valid sample. Additionally, the College discovered that Direct Loan reconciliation hadn't been done correctly in the past due to staff turnover. A consultant was given the task of doing a complete 21-22 reconciliation in June 2022. This consultant discovered 16 students had been awarded $177,816 in error. The cause of this was that rules had not been setup correctly in Colleague, and consistent reconciliation by correcting Colleague and COD errors wasn't completed in a timely manner. The auditors obtained the listing of students awarded incorrectly. Actions Taken: For the $177,816in direct loans incorrectly disbursed that was identified, SMC returned the loans and replaced with institutional aid for the impacted students. Beginning with July 2022, the Assistant Director/Systems Specialist reconciles direct loans every month. The Executive Director of Financial Aid and the VP of Enrollment Management review these reports at the end of each month. In addition, a system adjustment has been implemented for 2022-2023 to ensure reconciliation is done monthly. The Assistant Director/Systems Specialist utilizes Colleague variance reports that tract Direct Loans disbursed year to date, the number that COD (Servicer for U.S. Department of Education) has approved, and the students that make up the variance, if any. In addition, COD and Colleague errors that occur during the import/export of Direct Loans to and from COD are corrected on a consistent basis. Reconciliation documentation is then forwarded to the Executive Director for review. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023
View Audit 38194 Questioned Costs: $1
Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency- Return of Title IV Funds Condition/Context: During the audit it was noted that the College provided a list of students that withdrew during the fiscal year and this differed from data that was reporte...
Corrective Action Plan for the Year Ended June 30, 2022 Finding 2022-001: Significant Deficiency- Return of Title IV Funds Condition/Context: During the audit it was noted that the College provided a list of students that withdrew during the fiscal year and this differed from data that was reported internally to the Audit Committee on the number of students that withdrew in Fall 2021 and Spring 2022 (through April). The number of students that withdrew, the number of student?s that required an R2T4 calculation and the amount of the return all varied. The auditors discussed this with management who confirmed that the list provided to the auditors was complete and that the information reported to the Audit Committee was incorrect. From the withdrawal population the College did provide, a sample of 9 students were selected for testing for return of Title IV funds, of which 5 students did not require Title IV refunds and 4 students did require Title IV refunds. For the population of students with Title IV refunds, the calculations and refunds for 3 students were performed late, and for 1 of those students the calculation was also incorrect (excluded SEOG funds from the calculation). For the 3 students with refunds that were late, 100% of their Title IV funds were returned and then later re- disbursed before the R2T4 calculation and return occurred. Actions Taken: Subsequent to the 2021-2022 single audit fieldwork, SMC had a Financial Aid Services consultant review all R2T4 cases and 1 additional error was identified requiring the return of an additional $17.00. In the future, all R2T4 refund calculations will be performed by the Assistant Director/Systems Specialist who has received substantial training. In addition, the Assistant Director?s refund calculations will be reviewed by the Executive Director of Financial Aid for accuracy. System adjustments have also been made so that if funds are reversed they are re-disbursed at the amount the student is eligible for after the R2T4 calculation is completed. Name(s) of Contact Person Responsible for Corrective Action: Joseph Gilchrist, Interim Financial Aid Director Anticipated Completion date: June 30, 2023
View Audit 38194 Questioned Costs: $1
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