Corrective Action Plans

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Finding 539160 (2024-004)
Significant Deficiency 2024
Return of Title IV (R2T4) Calculations Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the University review the R2T4 re...
Return of Title IV (R2T4) Calculations Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the University review the R2T4 requirements and implement procedures to ensure that scheduled breaks and correct withdrawal dates are properly factored into the calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing R2T4 requirements and will implement procedures to ensure that scheduled breaks and correct withdrawal dates are properly factored into the calculations. Appropriate staff have been notified, and management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto, Director of Financial Aid Planned completion date for corrective action plan: April 1st, 2025.
View Audit 349884 Questioned Costs: $1
The Organization will update its subrecipient monitoring policies to ensure all required elements as defined in 2 CFR § 200.332 (a)(1) are included in subrecipient agreements, Additionally, a checklist will be established to perform a risk assessment process to evaluate subrecipient risk prior to co...
The Organization will update its subrecipient monitoring policies to ensure all required elements as defined in 2 CFR § 200.332 (a)(1) are included in subrecipient agreements, Additionally, a checklist will be established to perform a risk assessment process to evaluate subrecipient risk prior to contract execution and annually thereafter and to verify each subrecipient’s that meets the audit threshold and if required has a current Single Audit on file or is otherwise in compliance.
View Audit 349874 Questioned Costs: $1
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.
View Audit 349874 Questioned Costs: $1
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.
View Audit 349874 Questioned Costs: $1
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...
During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.
The organization will strengthen and document a formal process for documenting attendance. This process will include provide training to employees responsible for tracking attendance, implementing a signature sheet to be submitted and reviewed by program managers after each class, and incorporate re...
The organization will strengthen and document a formal process for documenting attendance. This process will include provide training to employees responsible for tracking attendance, implementing a signature sheet to be submitted and reviewed by program managers after each class, and incorporate review of attendance sheets into the payment processes for participant stipend payments ensuring only participants who correctly documented attendance are able to receive the stipend funds.
View Audit 349874 Questioned Costs: $1
March 18, 2025 U.S. Department of Treasury Blueprint Schools Network respectfully submits the following corrective action plan for the fiscal year ended June 30, 2024 Name and address of independent public accounting firm: AAFCPAs 50 Washington Street, Westborough, Massachusetts 01581 Audit period: ...
March 18, 2025 U.S. Department of Treasury Blueprint Schools Network respectfully submits the following corrective action plan for the fiscal year ended June 30, 2024 Name and address of independent public accounting firm: AAFCPAs 50 Washington Street, Westborough, Massachusetts 01581 Audit period: July 1, 2023-June 30, 2024 The finding from the fiscal year 2024 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2024-001 Credit Card Receipt Retention Recommendation: Management should establish a more robust system for ensuring that credit card receipts are always obtained, reviewed, and filed before making any disbursements. In addition, management should implement supporting internal control policies related to the retention and archiving of credit card receipts and other supporting documents, with clear responsibilities assigned to individuals. Action Taken: We concur with the recommendation. We have met with all employees responsible for submitting the required documentation related to all transactions. We discussed with the employees the importance of not only completing the documentation, but also the importance of its proper submission to the finance department. We will be implementing a loss receipt form that must be completed by all employees that cannot provide the necessary documentation for transactions. This will be implemented effective March 18, 2025. SIGNIFICANT DEFICIENCY DEPARTMENT OF TREASURY Passed through District of Columbia Office of the State Superintendent 2024-001 Credit Card Receipt Retention COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, assistance listing number 21.027. Recommendation: See above. Action Taken: See above. If the U.S. Department of Treasury or District of Columbia Office of the State Superintendent of Education has questions regarding this plan, please call Ted Trevens at 617-417-2802. Sincerely yours, Theodore Trevens Director of Finance
To ensure that there are no further instances of late return of title IV funds due to withdrawals, the financial aid office has updated their process. As a quality assurance measure, every withdrawal processed by the Registrar’s office will be sent to three individuals in the FA office- Director, As...
To ensure that there are no further instances of late return of title IV funds due to withdrawals, the financial aid office has updated their process. As a quality assurance measure, every withdrawal processed by the Registrar’s office will be sent to three individuals in the FA office- Director, Associate Director, and Withdrawal Coordinator. After the final withdrawal report from the Registrar’s office has been processed each semester, all students will be reviewed individually by Director, Associate Director, and Coordinator. The manual review process will ensure that all reported students have been appropriately reviewed and processed within the required timeframe. This updated process will eliminate the human error associated with the finding. Timeline for Implementation of Corrective Action Plan Implemented Fall 2024
For the Educational Opportunity Centers project, it is important to note that during the 2022-2023 project year, the EOC was still operating in a global pandemic that resulted in lower postsecondary educational enrollments nationally. Additionally, a return to remote work was required due to the Leo...
For the Educational Opportunity Centers project, it is important to note that during the 2022-2023 project year, the EOC was still operating in a global pandemic that resulted in lower postsecondary educational enrollments nationally. Additionally, a return to remote work was required due to the Leominster campus closure for complete renovations making it difficult to conduct outreach and recruit participants. The College is taking the following steps for EOC: 1) Return to fully in-person work (done) 2) Achieve full staffing (staffing continues to be a challenge in the current labor market with continual staff turnover) 3) Pursue new and renew community partnerships disrupted by the global pandemic (ongoing) 4) Implement new events (FAFSA Friday workshops, FAFSA completion with meal events, career/interest assessment workshops, adding tabling events – open houses, college fairs, community days, etc.) The College is taking the following steps for the North Central MA Talent Search Program (NCMTS) - The College is taking the following steps for NCMTS: 5) Staff will work in teams to recruit as well as working with the school districts to raise the profile of our recruitment process, creating more opportunities for families to become aware of the program, integrating program offerings into regular parent/guardian communications. We have had a number of recruitment efforts across all partnering NCMTS Schools, attending parent teacher conferences with recruitment tables, as well as having a table at open houses, meet the teacher’s nights, back to school nights etc. 6) Strategy meetings with the new administrations at Murdock Middle High School in Winchendon and existing Clinton Middle School Administrations have taken place to build collaborative approaches to student recruitment and address challenges staff are experiencing in meeting with students at those particular schools. 7) Hire Staff – as of March 2024, NCMTS is now fully staffed, with 2.5 FTE staff working directly in partnering schools. 8) Increase our outreach to students and families in and out of school. Outreach events have started taking place during Teen Nights at ‘the Hub’ in Winchendon, a community event space that is open for teens on the weekends. We have spoken at the HEAL Winchendon community breakfasts to spread the word about the program and have spoken at teacher professional development days to ensure that teachers understand the impact of TRIO for their students. 9) Increase in school workshops and increase recruitment opportunities – Lunch meetings with students as well as recruitment efforts at lunches. Working with sports coaches to promote team effort through workshops designed specifically for our TRIO students on those teams as well as recruiting other members of those teams. 10) Provide monthly updates to staff members on students’ recruitment progress and review of services provided to existing TRIO students, holding staff accountable for performance and ensuring transparency of expectations. Timeline for Implementation of Corrective Action Plan: The correction action plan has already been implemented beginning in the 2024-2025 award year. Contact Person: Valerie LePorte, Director of North Central Educational Opportunity Center Monique Coulson, Director of North Central MA Talent Search
Finding 539103 (2024-003)
Significant Deficiency 2024
Condition: Of the testing population of 40 payroll transactions tested, for 10 transactions the Center was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. Corrective Action Plan: The Center will implement updated personal...
Condition: Of the testing population of 40 payroll transactions tested, for 10 transactions the Center was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. Corrective Action Plan: The Center will implement updated personal activity reports to substantiate each employee's time allocated to the grant for each pay period. Anticipated Completion Date: June 30, 2025 Responsible Individual: Andy Navarro, Senior Accountant
View Audit 349811 Questioned Costs: $1
February 24, 2025 The Town of Brewster, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Robert E. Brown II, CPA 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit per...
February 24, 2025 The Town of Brewster, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Robert E. Brown II, CPA 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Finding 2024-001 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Other Matters Related to Internal Control over Compliance of the Major Program Condition: Upon review of the Town of Brewster’s report filed with the U.S. Department of Treasury it was noted that the reports did not agree with the Town’s accounting ledgers. Criteria: Per the U.S. Department of Treasury the Town was required to submit an accurate annual Recovery Plan Performance Report. Context: The annual report submitted to the U.S. Department of Treasury reported expenditures that did not agree with the general ledger. Effect: The Town of Brewster was not in compliance with the U.S. Department of Treasury reporting requirements. Questioned Costs: N/A Cause: The Finance Director reported an incorrect amount of ARPA expenditures on the 2024 Annual ARPA report to the US Department of Treasury. Identification as a Repeat Finding: No Recommendation: The Town of Brewster should complete and submit all required annual reporting by the due date designated by the Federal Agency and ensure that it agrees with grant activity for time period reported. Responsible for Corrective Plan: The Finance Director will verify amounts are accurate before reporting on the next Annual ARPA report. Estimated Completion Date: Immediately. Action Taken: In reviewing this finding, the Finance Director identified that the Town’s current accounting software automatically updated the date range for a report used to calculate totals for the Recovery Plan Performance Report which resulted in this one-time error. The Finance Director did not notice this mistake at the time, has taken full responsibility, and will only report correct amounts going forward.
Audit Finding: Pursuant to 2 CFR 200.327 and CFR 200.328 Report Requirements, Army West Point Athletic Association Inc. (“AWPAA”) did not submit its interim performance reports within 30 days after the completion of each reporting period. Root Cause Analysis: During FY2024, AWPAA did not submit it...
Audit Finding: Pursuant to 2 CFR 200.327 and CFR 200.328 Report Requirements, Army West Point Athletic Association Inc. (“AWPAA”) did not submit its interim performance reports within 30 days after the completion of each reporting period. Root Cause Analysis: During FY2024, AWPAA did not submit its quarterly interim performance reports in accordance with the CA requirements. Instead, AWPAA submitted the FY2024 quarterly reports concurrently in October 2024. This was an oversight by the AWPAA & Government Program Management Teams. Corrective Action Plan: To review the interim performance reporting requirements as outline in Section 10B of the Cooperative Agreement and coordinate the timely monitoring and submission of these quarterly reports by the AWPAA Program Management Team. Estimated Completion Date: October 30, 2024 and note: Interim Performance Report for the period ended September 30, 2024 was submitted October 28, 2024 (due by October 30, 2024). Interim Performance Report for the period ended December 31, 2024 was submitted January 29, 2025 (due by January 30, 2025).
Finding number: 2024-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The Director of Financial Aid will send an email to all work-study supervisors outlining what has occur...
Finding number: 2024-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033 Award year: 2024 Corrective Action Plan: The Director of Financial Aid will send an email to all work-study supervisors outlining what has occurred and reminding them of the consequences of allowing students to work during scheduled class time and approving such time. These consequences include reallocating the funding source for the time worked from work-study to the area’s/department's budget, issuing written warnings to both the student and the supervisor, appointing a new supervisor for the area/department, or revoking the department’s ability to hire work-study students. Going forward, all work-study supervisors will be required to attend an in-person or virtual meeting with the Federal Work-Study Coordinator for an in-depth orientation, rather than completing it online. This meeting will thoroughly cover the program’s guidelines, including how to read a student’s schedule. A second email will be sent to all work-study students from the Director of Financial Aid reminding them of their student obligations, the contract they signed as a student worker, and the requirement that they are not allowed to work during class time. Additionally, going forward, all work-study students will be required to attend an in-person or virtual meeting with the Federal Work-Study Coordinator to review the program's guidelines rather than completing it online. Furthermore, the Director of Financial Aid will coordinate with the Payroll Office to conduct an internal audit of approved 2024-2025 academic year work-study timesheets to ensure compliance with all Federal regulations regarding students working during class time. If any issues are identified during the audit, the appropriate action/s from above will be enforced. Timeline for Implementation of Corrective Action Plan: The emails and in-person/virtual orientations will be implemented by April 2025. The internal audit of approved work-study timesheets will be completed by June 30, 2025. Contact Person Despina Lambropoulos, Director of Financial Aid
Finding number: 2024-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award year: 2024 Corrective Action Plan: The Financial Aid Office has a robust policy and procedure for calculating the Return of Title IV (R2T...
Finding number: 2024-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.268 Award year: 2024 Corrective Action Plan: The Financial Aid Office has a robust policy and procedure for calculating the Return of Title IV (R2T4) Funds. In this particular case, the Financial Aid Counselor who completed the R2T4 calculation inadvertently transposed numbers when adjusting the subsidized student loan that needed to be returned to the U.S. Department of Education. While human error can never be fully eliminated, we take proactive measures in an attempt to avoid mistakes, such as testing the R2T4 process within Banner, our Student Information System (SIS), updating policies and procedures as needed, and providing ongoing staff training. In light of this error, an internal audit will be conducted to review all R2T4 calculations completed to date for the 2024-2025 academic year. Furthermore, staff will be provided additional training on the R2T4 process, reinforcing the importance of attention to detail. The staff member who made the error has been spoken to, and the necessary correction has been made to the student’s account. Timeline for Implementation of Corrective Action Plan: The corrective action plan will be implemented by April 2025. Contact Person Despina Lambropoulos, Director of Financial Aid
View Audit 349777 Questioned Costs: $1
Boston Public Schools will take a multi-step approach to ensure accuracy of spending to the grant award period. Anticipated Completion Date: January 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools will take a multi-step approach to ensure accuracy of spending to the grant award period. Anticipated Completion Date: January 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776 Questioned Costs: $1
Finding 539070 (2024-010)
Significant Deficiency 2024
Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...
Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776 Questioned Costs: $1
Finding 539067 (2024-009)
Significant Deficiency 2024
Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact...
Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 539066 (2024-008)
Significant Deficiency 2024
Boston Public Schools has begun to conduct announced and unannounced visits to schools during MCAS testing. These visits include observations of testing locations and test material storage, as well as support when questions arise. Observation notes are stored centrally. Anticipated Completion Date:...
Boston Public Schools has begun to conduct announced and unannounced visits to schools during MCAS testing. These visits include observations of testing locations and test material storage, as well as support when questions arise. Observation notes are stored centrally. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 539065 (2024-007)
Significant Deficiency 2024
Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 539064 (2024-006)
Significant Deficiency 2024
Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...
Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776 Questioned Costs: $1
Finding 539063 (2024-005)
Significant Deficiency 2024
The City will implement procedures so that there is documentation of review, approval and submission of FFATA reports. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
The City will implement procedures so that there is documentation of review, approval and submission of FFATA reports. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 539062 (2024-004)
Significant Deficiency 2024
Boston Public Schools Food and Nutrition Services has begun implementing various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.g...
Boston Public Schools Food and Nutrition Services has begun implementing various procedures in order to accurately report meal counts and claims.  Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
Finding 539061 (2024-003)
Significant Deficiency 2024
Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Co...
Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov
View Audit 349776 Questioned Costs: $1
Purpose: To document Santa Clara University’s Corrective Action Plan relating to finding 2024-001 in its June 30, 2024 Single Audit Report. Finding #2024-002: Criteria The institution shall require each applicant whose application is selected by the Department of Education to verify the information ...
Purpose: To document Santa Clara University’s Corrective Action Plan relating to finding 2024-001 in its June 30, 2024 Single Audit Report. Finding #2024-002: Criteria The institution shall require each applicant whose application is selected by the Department of Education to verify the information required for the Verification Tracking Group to which the applicant is assigned. If verification reveals that the student information does not match, the institution must submit corrections to the FAFSA. Corrections and updates can be submitted by the student on the web or by the institution using the FSA Access to Central Processing System Online or the Electronic Data Exchange. Statement of Condition During testwork, KPMG selected 40 students that were selected for verification. Of the 40 students selected for verification test work, one student’s information required for the appropriate Verification Tracking Group was not completed and 6 students had inconsistencies for which corrections were not submitted. Corrective Action Planned The University agrees with this assessment and is implementing a new process to ensure verifications will now have a second approver who will ensure verifications are completed correctly. Additionally, we also have added additional training to ensure that appropriate second and third checks are implemented. Name of contact Person responsible for corrective action plan Sandra Hayes, Assistant Vice President for Enrollment Management Anticipated completion date The above measures have already been implemented.
View Audit 349756 Questioned Costs: $1
Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with...
Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with the finding and the recommendation. Completion Date: In progress
View Audit 349751 Questioned Costs: $1
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