Corrective Action Plans

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Corrective Action Plan: For the Educational Opportunity Centers project, it is important to note that during the 2021-2022 project year, the EOC were still operating in a global pandemic that resulted in lower post-secondary educational enrollments nationally. Accompanied by remote work conditions ...
Corrective Action Plan: For the Educational Opportunity Centers project, it is important to note that during the 2021-2022 project year, the EOC were still operating in a global pandemic that resulted in lower post-secondary educational enrollments nationally. Accompanied by remote work conditions and lack of access to many of the community partners where recruitment occurs, it was extremely difficult to recruit participants. The College is taking the following steps for EOC: 1) Return to fully in-person work (done) 2) Achieve full staffing (done) 3) Pursue new community partnership opportunities 4) Implement new events (FASFA workshops, career workshops, etc.) For the North Central MA Talent Search Program (NCMTS), we were back in schools and regaining our footing due to the pandemic. We lost our partnership with Ralph C. Mahar School District, so we had one less school district to work with, which meant less students to recruit. With the loss of a partner school and only two full time staff members with our director pulling double duty covering both the NCMTS grant and the UBMS grant for that school year the program had a difficult time recruiting. The College is taking the following steps for NCMTS: 1) Work in teams to recruit as well as working with the school districts to better streamline our recruitment process. 2) Hire Staff – throughout the year, NCMTS has had a staffing shortage. We only had one full-time staff person for NCMTS, no part-time staffing and four school districts to work with for the current year. We have hired another full-time staff member and are in the process of hiring a split-funded (50% NCMTS 50% ETS) position which will put us in all of our target schools at least 2 days a week. 3) Increase our outreach to students and families to be readily available for workshops. 4) Increase in school workshops and increase recruitment opportunities. Timeline for Implementation of Corrective Action Plan: The correction action plan has already been implemented beginning with the loosening of COVID restrictions beginning in the 2022-2023 award year. Contact Person: Valerie LePorte, Director of North Central Educational Opportunity Center Monique Coulson, Director of North Central MA Talent Search
Recommendation: The Authority should designate an individual to review tenant files to ensure that the income reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...
Recommendation: The Authority should designate an individual to review tenant files to ensure that the income reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently has a Quality Control Coordinator who is designated to review samples of tenant files to ensure compliance. The HACMB has reviewed its Quality Control process for areas of improvement; (1) The Quality Control Coordinator will increase the number of file samples that are undergoing the Quality Control process. (2) The Quality Control Coordinator will hold bimonthly reviews with the specialists to ensure the same standard processes are being followed and to focus on each targeted area that needs assistance the most. The Section 8 staff will be notified of the appropriate action to take regarding any finding in the files. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Director of Section 8-HCV. Planned completion date for corrective action plan: 3/31/2024.
View Audit 300848 Questioned Costs: $1
MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection...
MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is during the start of the 2023-2024 fiscal year and continuing forward. The District has contracted J. Martin & Associates, LLC (JMA) to provide business office accounting services. Representatives from JMA and the rest of the business office staff will monitor the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately.
View Audit 300847 Questioned Costs: $1
MANAGEMENT’S PLANNED CORRECTIVE ACTION: For acquisitions of property or services in which the aggregate dollar amount is greater than the micro-purchase threshold but does not exceed the simplified acquisition threshold, the District will obtain and document price or rate quotations from at least t...
MANAGEMENT’S PLANNED CORRECTIVE ACTION: For acquisitions of property or services in which the aggregate dollar amount is greater than the micro-purchase threshold but does not exceed the simplified acquisition threshold, the District will obtain and document price or rate quotations from at least three qualified sources. The District’s timeframe for implementation is during the start of the 2023-2024 fiscal year and continuing forward. The District has contracted J. Martin & Associates, LLC (JMA) to provide business office accounting services. Representatives from JMA and the rest of the business office staff will monitor the implementation of procurement procedures to ensure that they are followed appropriately.
View Audit 300847 Questioned Costs: $1
The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is complete...
The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is completely reviewed by the grant writer, Executive Director and V.P. of Finance. This corrective action has been implemented immediately.
View Audit 300816 Questioned Costs: $1
We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 ha...
We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 has been made to the account on October 21, 2022.
We agree with this finding and have taken steps to prevent this from occurring in the future. Auditee will make an additional deposit to fully fund the replacement reserve bank account and will established a system of automatic monthly payments in order to properly fund the account going forward. Ad...
We agree with this finding and have taken steps to prevent this from occurring in the future. Auditee will make an additional deposit to fully fund the replacement reserve bank account and will established a system of automatic monthly payments in order to properly fund the account going forward. Additionally, the senior accountant on a monthly basis will review the replacement reserve account to ensure automatic payments are timely. No further action is required.
2023-001 Mortgage Insurance Under Section 207, Pursuant to Section 223(f) – Assistance Listing No. 14.157 Recommendation: Management should immediately make the proper deposit into the replacement reserve fund and should consistently follow their internal control procedures over replacement reserve ...
2023-001 Mortgage Insurance Under Section 207, Pursuant to Section 223(f) – Assistance Listing No. 14.157 Recommendation: Management should immediately make the proper deposit into the replacement reserve fund and should consistently follow their internal control procedures over replacement reserve deposits to ensure deposit are made paid timely and for the correct amount. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We deposited the $70.25 that was underfunded in 2023 into the replacement reserve account on March 4, 2024. Name(s) of the contact person(s) responsible for corrective action: Todd Fliflet, CFO
Finding Number: 2023‐003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: : Aurelia Tapaha, Business Manager/Human Resources Manager; Parthenia Tom, Payroll Technician Anticipated Completion Date: July 2024 Planned Corrective Action:...
Finding Number: 2023‐003 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: : Aurelia Tapaha, Business Manager/Human Resources Manager; Parthenia Tom, Payroll Technician Anticipated Completion Date: July 2024 Planned Corrective Action: The School will conduct background investigations as soon as consent is signed by applicant or employee. Prioritization of background completion will be done in accordance with personnel policies and procedures.
Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.046, 15.047 Contact Person: Stephanie Woody, Business Technician...
Finding Number: 2023‐001 Program Names/Assistance Listing Titles: Indian School Equalization, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations and Maintenance Assistance Listing Numbers: 15.042, 15.046, 15.047 Contact Person: Stephanie Woody, Business Technician; Aurelia Tapaha, Business Manager/Human Resource Manager; Jeannie Lewis, Principal Anticipated Completion Date: July 2024 Planned Corrective Action: The School will review the procurement flowcharts and required documents for Business Technician. The School will obtain training for chart of accounts training for business staff along with procurement training. Business staff and administrators will keep abreast of law changes, GASB updates, and budget changes with grants received. The School will review school credit and implement a timeframe where the no use of the credit card is enforced. The School will collect all required documents to process payments. The entire balance will be paid in full amount for each month. Training on use of credit cards will be given during orientation.
The party that was making sure of signatures and signatures of changes ended up in a backlog and lost time cards. If time cards are sent back for signatures a copy of the original will be kept until the signed ones come back, and follow up will be made on a timely basis.
The party that was making sure of signatures and signatures of changes ended up in a backlog and lost time cards. If time cards are sent back for signatures a copy of the original will be kept until the signed ones come back, and follow up will be made on a timely basis.
View Audit 300786 Questioned Costs: $1
Finding_ 2023-002 Recommendation: The college should take action steps to bring all regulated elements of the information security programs into compliance and documenting such procedures. Corrective Action: The college will facilitate both internal and external measures to comply with the standards...
Finding_ 2023-002 Recommendation: The college should take action steps to bring all regulated elements of the information security programs into compliance and documenting such procedures. Corrective Action: The college will facilitate both internal and external measures to comply with the standards to safeguard customer and student information. Person Responsible for Corrective Action: Michael Molla, President Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately addressed with both internal and external resources deployed to achieve required compliance with safeguarding information and data security. These measures will be implemented prior to the June 30,2024 year end.
Finding_ 2023-001 Recommendation: The college should establish procedures to ensure proper review and compliance with disbursements of federal funds, including controls over compliance, to ensure that federal funds are disbursed to student accounts in a timely manner in accordance with federal regul...
Finding_ 2023-001 Recommendation: The college should establish procedures to ensure proper review and compliance with disbursements of federal funds, including controls over compliance, to ensure that federal funds are disbursed to student accounts in a timely manner in accordance with federal regulations and conditions. Corrective Action: A control has been added to reconcile the posting of student federal monies with federal funds received by the college. The VP of Finance and Administration with coordinate with the Financial Aid officer to ensure funds are properly posted in a timely and compliant manner. Person Responsible for Corrective Action: Michael Molla, President Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor's recommendation.
View Audit 300776 Questioned Costs: $1
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Correctiv...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District has created an assistant manager position that will oversee all mandatory and required reports as requested by the Department of Education and Grants management. The District has also reached out to Jon Chase with Grants management to determine the required status of the report. In the future, the District will create a calendar to determine all timelines are met.
COVID-19 Education Stabilization Fund Cluster – Assistance Listing No. 84.425 Recommendation: We recommend The District not rely on the CDE website for indirect cost calculation. Internal controls should be improved to calculate indirect costs based on the approved CDE rate and the actual expenditu...
COVID-19 Education Stabilization Fund Cluster – Assistance Listing No. 84.425 Recommendation: We recommend The District not rely on the CDE website for indirect cost calculation. Internal controls should be improved to calculate indirect costs based on the approved CDE rate and the actual expenditures during the fiscal year and the journal entry is posted once The District is confident the general ledger is complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Ensure prior to recording the indirect cost Journal Entry Weld County School District 8 will have all general ledger entries posted, and has received the approriate rate percenatge from the grantor. No activity is posted to the grant after the indirect cost allocation has been calculated and recorded. Names of the contact persons responsible for corrective action: Jessica Holbrook and Jennifer Archuleta Planned completion date for corrective action plan: June 30, 2024 If the Department of Education has questions regarding this plan, please call Jessica Holbrook at 303-857-3210.
View Audit 300769 Questioned Costs: $1
The Finance Department and Grants Management will train additional staff to mitigate the effect of staff turnover.
The Finance Department and Grants Management will train additional staff to mitigate the effect of staff turnover.
2023-002 Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the Designated Employees in charge of overseeing the GLBA polic...
2023-002 Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the Designated Employees in charge of overseeing the GLBA policy. Corrective Action Planned During the audit, it was noted that Tusculum did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was not effectively administered by the University for the 2023 year. In fall 2023, IT, the Registrar, and the Director of Financial Aid met to discuss making sure that all of the new pieces of the GLBA policy were being implemented properly. In December of 2023, IT began the latest vulnerability scan and risk assessment to be in compliance with the risk assessment requirements of the GLBA Policy. This assessment should be completed by the end of spring 2024. The University is also working on updating its GLBA policies and procedures to align with the GLBA Policy. Anticipated Completion Date This process is currently ongoing and it is the University's goal to have ongoing GLBA policies updated and the risk assessment completed before the end of the 2023-2024 academic year.
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425E, 84.425F, 94.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. We have hired permanent staff to manage all gra...
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425E, 84.425F, 94.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. We have hired permanent staff to manage all grant compliance and reporting mechanisms. We have updated our internal review procedures to ensure that all posted/issued reporting reconciles to the underlying account records. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of March, 2024. Contact Person Anthony DeGregorio, Comptroller & Director of Fiscal Services
Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425F, 84.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. As stated in our response to the prior year audit’s find...
Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Higher Education Emergency Relief Fund Assistance Listing #: 84.425F, 84.425L Award year: 2023 Corrective Action Plan: We agree with this audit finding. As stated in our response to the prior year audit’s finding, we did not realize that under the HEERF III Issued Guidelines/(FAQs) that as a grantee we were under an obligation to minimize the time between drawing down funds from G5 and paying obligations incurred by the college/grantee. We had thought that the related guidelines were similar to CARES/HEERF I and we wanted to ensure that we had drawn down the funds timely once they were awarded to the college. We have since coordinated with the Office of Postsecondary Education, United States Department of Education to reimburse them for interest income earned on unspent funds and returned the remaining/unused funds for the HEERF III Institutional Aid portion and the Minority Serving Institutional Funds portion. The College spent $41,007 of the remaining HEERF III Institutional Aid funds during the 90-day HEERF liquidation period after discussion with the United States Department of Education and returned the remaining amount of $70,031 in February 2024. The College returned the HEERF III Minority Serving Institutional Funds remaining amount of $144,014 in February 2024. The interest the College earned and returned to the United States Department of Education on the unspent funds amounted to $125,324, which was paid in two installments in July 2023 and February 2024. Timeline for Implementation of Corrective Action Plan: The corrective action plan has been implemented as of January 8, 2024. Contact Person Anthony DeGregorio, Comptroller & Director of Fiscal Services
View Audit 300758 Questioned Costs: $1
Corrective Action Planned: Community Action Center of Northfield (CAC) is working with our food sourcing partners to investigate better accounting practices from their end to more accurately facilitate USDA food inventory before the food stuffs are delivered to CAC. Additionally, CAC will investigat...
Corrective Action Planned: Community Action Center of Northfield (CAC) is working with our food sourcing partners to investigate better accounting practices from their end to more accurately facilitate USDA food inventory before the food stuffs are delivered to CAC. Additionally, CAC will investigate cost-efficient models of physical inventory for in-kind donated (free) food. Name(s) of Contact Person(s) Responsible for Corrective Action: Scott Wopata, Executive Director, will be responsible for leading correct actions Anticipated Completion Date: While CAC is hopeful to receive more accurate inventory records from our food sources, this is outside of our control. Additionally, initial research into inventory management systems have proven extremely cost prohibitive as they relate to technology and/or labor, especially related to in-kind donated (free) food. We will pilot manual weekly inventory counts in the 2024/25 fiscal year with full corrective actions to reflect the outcome of those pilot studies.
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels sp...
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the Grant/Staff Accountant and/or Senior Accountant to ensure that monthly Meals on Wheels spreadsheet totals reconcile with the meals within the Serv Tracker reporting. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Accountant to ensure all vendors are added to Provider ...
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Accountant to ensure all vendors are added to Provider Trust regardless of dollar amount or program being charged. Prior year finding procedure was to review quarterly all vendors that reached the threshold of $25,000 would be added to Provider Trust for monitoring. The revised process will include all active vendors will be added to Provider Trust. Procedures will be revised as necessary and documented. Staff will be trained on new procedure. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/15/24
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Assistant to ensure all expenditures being charged to g...
The Accounting Manager will educate the Senior Management Team so that all departments are aware of this finding and the steps to prevent its recurrence. The Accounting Manager will work in conjunction with the AP Staff Accountant and/or Senior Assistant to ensure all expenditures being charged to grant are allowable based on Federal Cost Principles. Allowance for bad debt will be eliminated for programs that receive grant funding. Procedures will be revised as necessary and documented and staff will be trained on the new procedures. Responsible Party: Judy Arellano Accounting Manager 603-352-2253 Anticipated Completion Date: 4/30/24
View Audit 300747 Questioned Costs: $1
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: Testing performed by the auditors relating to testing of property, operations, and distributions detected one instance...
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: Testing performed by the auditors relating to testing of property, operations, and distributions detected one instance where a disbursement of Project funds was not supported with a detailed receipt. Responsible Individuals: Sue Lund, Administrator Corrective Action Plan: The Project will implement new form for invoice approval completion which includes ensuring proper documentation is obtained and retained before disbursement of funds occurs. Anticipated Completion Date: May 31, 2024
View Audit 300735 Questioned Costs: $1
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: There was one vendor with expenditures in excess of $25,000 and the Project did not verify the vendor against the cent...
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: There was one vendor with expenditures in excess of $25,000 and the Project did not verify the vendor against the central contractor registry prior to entering into the transaction or on a periodic basis to ensure that the vendor was not suspended or debarred. Prior to adoption of a procurement policy, management entered into a transaction over the micropurchase threshold with a vendor and documentation was unable to be provided to support procurement compliance for the vendor. Responsible Individuals: Sue Lund, Administrator Corrective Action Plan: During May 2023, the Project adopted a written procurement policy which conforms to the Uniform Guidance and the policy has been followed during the year informally and formally upon adoption. The Project reviewed the vendor against the central contractor registry during 2024 and noted the vendor was not suspended or disbarred. Sunnycrest Village individuals leading procurements will be given instructions on procurement policy. Bidding form used will incorporate a reminder that for expenditures in excess of $25,000, it requires to verify the vendor against the central registry prior to entering into the transaction. Anticipated Completion Date: May 31, 2024
View Audit 300735 Questioned Costs: $1
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