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Corrective Action Plans

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Finding 383371 (2023-014)
Significant Deficiency 2023
State of Utah
UT
Eligibility Questioned Costs Subrecipient Monitoring
2023-014. Missing Documentation for Emergency Rental Assistance Payments State Agency: Department of Workforce Services Federal Agency: Department of the Treasury As of March 2023, the Department of Workforce Services Housing and Community Development Division (HCD) stopped processing applications d...
2023-014. Missing Documentation for Emergency Rental Assistance Payments State Agency: Department of Workforce Services Federal Agency: Department of the Treasury As of March 2023, the Department of Workforce Services Housing and Community Development Division (HCD) stopped processing applications due to program funding exhaustion. In the event that the Federal Government reinstates the ERA Program, HCD will adopt additional training procedures to ensure that all program workers understand and adhere to ERA policy and procedures, including reviewing applications for completeness and accuracy prior to payment disbursement. Contact Person: Jennifer Edwards, Assistant Division Director, 385-222-6271 Anticipated Correction Date: April 2023
View Audit 296545 Questioned Costs: $1
Finding 383352 (2023-013)
Significant Deficiency 2023
State of Utah
UT
Questioned Costs Subrecipient Monitoring Cash Management
2023-013. Improper Reimbursement of Utility Expenditures Due to Lack of Effective Internal Controls State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to verify utility agreements are drafted and effective before UDOT works on projects w...
2023-013. Improper Reimbursement of Utility Expenditures Due to Lack of Effective Internal Controls State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to verify utility agreements are drafted and effective before UDOT works on projects with utility partners. UDOT will continue to coordinate with utility partners to align reimbursement practices with the applicable federal requirements. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Completion Date: June 2025
View Audit 296545 Questioned Costs: $1
Finding 383348 (2023-011)
Significant Deficiency 2023
State of Utah
UT
Questioned Costs Subrecipient Monitoring Significant Deficiency
2023-011. Improper Acceptance of Materials Due to Lack of Effective Internal Controls Over the Quality Assurance Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to test materials within the quality assurance program (QAP) requ...
2023-011. Improper Acceptance of Materials Due to Lack of Effective Internal Controls Over the Quality Assurance Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to test materials within the quality assurance program (QAP) requirements. Furthermore, the materials division will ensure testers are fully certified before they proceed with testing of materials. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Anticipated Completion Date: June 2025
View Audit 296545
Finding 383347 (2023-008)
Material Weakness 2023
Huntley Project School District Number 24
MT
Questioned Costs Subrecipient Monitoring Period of Performance § 200.77
Name of contact person: Rita Huck Corrective Action: The 21st Century Community Learning Centers grant director was told by the Office of Public Instruction that the District could pay for expenditures that were incurred in July, 2022 for a summer program that was held until the middle of July, 202...
Name of contact person: Rita Huck Corrective Action: The 21st Century Community Learning Centers grant director was told by the Office of Public Instruction that the District could pay for expenditures that were incurred in July, 2022 for a summer program that was held until the middle of July, 2022. These payments were made from the FY 2022 grant that was scheduled to end June 30, 2022. We have discussed how and when obligations and expenditures will be handled going forward. Proposed Completion Date: Immediately.
View Audit 296540 Questioned Costs: $1
Finding 383340 (2023-001)
Material Weakness 2023
Mangum Independent School District #1
OK
Questioned Costs Subrecipient Monitoring Material Weakness
Mangum Public Schools will comply with all requirements of the Davis-Bacon Act. The district will develop internal controls to ensure contracts used for construction with federal awards will require certified payroll reports from the contractor or subcontractor. These actions will be taken immedia...
Mangum Public Schools will comply with all requirements of the Davis-Bacon Act. The district will develop internal controls to ensure contracts used for construction with federal awards will require certified payroll reports from the contractor or subcontractor. These actions will be taken immediately and will be utilized for any future construction that meets the criteria of the Davis-Bacon Act to ensure we are compliant.
View Audit 296538
Red River Valley Community Action
ND
Questioned Costs
Contact Person Kaye Seibel Corrective Action Plan Management agrees with the recommendation and will continue to look for low-income representative board members. Completion Date Red River Valley Community Action will implement the plan in 2024.
Contact Person Kaye Seibel Corrective Action Plan Management agrees with the recommendation and will continue to look for low-income representative board members. Completion Date Red River Valley Community Action will implement the plan in 2024.
View Audit 296532
Finding 383336 (2023-003)
Significant Deficiency 2023
Red River Valley Community Action
ND
Allowable Costs / Cost Principles Questioned Costs
Contact Person Kaye Seibel Corrective Action Plan Management agrees with the recommendation and will review their procedures to ensure all expenses are approved and this approval documentation is maintained. Completion Date Red River Valley Community Action will implement the plan in 2024.
Contact Person Kaye Seibel Corrective Action Plan Management agrees with the recommendation and will review their procedures to ensure all expenses are approved and this approval documentation is maintained. Completion Date Red River Valley Community Action will implement the plan in 2024.
View Audit 296532
Council for Jewish Elderly and Subsidiaries
IL
Questioned Costs HUD Housing Programs
The Company paid the amount distributed in excess of surplus cash of $53,743 on December 7, 2023, and deposited into a residual receipt account subsequent fiscal year.
The Company paid the amount distributed in excess of surplus cash of $53,743 on December 7, 2023, and deposited into a residual receipt account subsequent fiscal year.
View Audit 296510 Questioned Costs: $1
Finding 383309 (2023-001)
Material Weakness 2023
Elk City Independent School District No. 06
OK
Questioned Costs Subrecipient Monitoring Material Weakness
Elk City Public Schools will ensure that on all future construction contracts that deal with federal awards, will include requirements of the Davis-Bacon Act. Prevailing wages will be inserted into the language of the contract to be signed by contractors and subcontractors. All contracts will also...
Elk City Public Schools will ensure that on all future construction contracts that deal with federal awards, will include requirements of the Davis-Bacon Act. Prevailing wages will be inserted into the language of the contract to be signed by contractors and subcontractors. All contracts will also spell out weekly reporting requirements of certified wages paid by contractors and subcontractors. In addition, ECPS will ensure that Davis-Bacon information is posted at all job sites.
View Audit 296509
Finding 383283 (2023-017)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs § 200.303
Corrective action plan: To ensure compliance is being met with Risk Assessments, the Chief Information Security Officer (CISO) will implement regular compliance reviews, at the beginning of each quarter with Program Director level leadership. Any non-compliance will be addressed with the Program are...
Corrective action plan: To ensure compliance is being met with Risk Assessments, the Chief Information Security Officer (CISO) will implement regular compliance reviews, at the beginning of each quarter with Program Director level leadership. Any non-compliance will be addressed with the Program area by regularly sharing email reminders for reporting, training, and assistance from security. The reports will begin to be shared on July 31, 2024. Application Services, in collaboration with the CISO and the Information Technology (IT) Business Operations’ Policy, Planning, and Performance team, will establish and publish a process for the successful completion of Risk Assessments, including roles and responsibilities, processes, and procedures to ensure timely completion and ongoing compliance. The target implementation date for this document is January 15, 2025. Implementation date: January 15, 2025 Responsible persons: Leatha Marr, Director, IT Applications Services, and Vikram Muralidharan, Chief Information Security Officer
View Audit 296491
Finding 383255 (2023-130)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.305
Corrective Action Plan: The University will remit annually any interest earned in excess of $500 to the Department of Health and Human Services. Implementation Date: 2/2024 Responsible Person: Andrea Wright, Executive Director of Accounting Services
Corrective Action Plan: The University will remit annually any interest earned in excess of $500 to the Department of Health and Human Services. Implementation Date: 2/2024 Responsible Person: Andrea Wright, Executive Director of Accounting Services
View Audit 296491 Questioned Costs: $1
Finding 383189 (2023-127)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Questioned Costs Special Tests & Provisions Student Financial Aid
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secon...
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secondary designee to review the ECAR quarterly for any required changes. Implementation Date: August 2023 Responsible Persons: Jamie Hansard and Kyle Phillips
View Audit 296491 Questioned Costs: $1
Finding 383134 (2023-123)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Student Financial Aid Matching / Level of Effort / Earmarking Questioned Costs
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • We have implemented an ad hoc report to identify students with canceled loans and loan fees included in their COA. The report is reviewed bi-weekly and loan fees for canceled loans are r...
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • We have implemented an ad hoc report to identify students with canceled loans and loan fees included in their COA. The report is reviewed bi-weekly and loan fees for canceled loans are removed in a timely manner. Training regarding the timely cancelation of loan fees was provided to staff responsible for the review and adjustment. • We have implemented an ad hoc report to review student’s COA budget and the student’s actual enrollment to identify discrepancies between a student’s actual enrollment charges and student’s COA budget. The report is reviewed following our census after the 20th day of classes and COA budgets are adjusted to align with actual enrollment charges. Training regarding post census review of student’s actual attendance and student’s COA budget was provided to staff responsible for the review and adjustments. • We have implemented an ad hoc report to review student’s tuition and fees budget component and the student’s academic program to identify discrepancies between the student’s tuition and fees budget component and the charges associated with their academic program. The report is reviewed monthly, and a student’s tuition and fees budget components are adjusted to align with the student’s academic program. Training regarding review of a student’s tuition and fees budget component and the student’s academic program was provided to staff responsible for the review and adjustments. Implementation Date: January 2024 Responsible Persons: Christina Montecillo and Robert Hamilton
View Audit 296491 Questioned Costs: $1
Finding 383112 (2023-162)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Corrective Action Plan: The University is in the process of assigning the remainder of their active Perkins Loans to the Department of Education. However, the University will provide additional training to staff to ensure that any active loans retired prior to assignment will result in a paid-in-ful...
Corrective Action Plan: The University is in the process of assigning the remainder of their active Perkins Loans to the Department of Education. However, the University will provide additional training to staff to ensure that any active loans retired prior to assignment will result in a paid-in-full notification being sent to the borrower and will maintain documentation of such notifications as required. Implementation Date: February 2024 Responsible Persons: Kimberley Wells, Director of Financial Aid & Scholarships John Robert, Associate Director of Financial Aid & Scholarships Beth Tolan, Associate Vice President of Financial Aid & Scholarships
View Audit 296491
Finding 383111 (2023-146)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Corrective Action Plan: The University has updated and implemented revised procedures. Effective December 26, 2023, the University has begun notifying the borrower in writing with the appropriate documentation when the Perkins loan has been paid in full. Effective January 1, 2024, the institution ha...
Corrective Action Plan: The University has updated and implemented revised procedures. Effective December 26, 2023, the University has begun notifying the borrower in writing with the appropriate documentation when the Perkins loan has been paid in full. Effective January 1, 2024, the institution has further incorporated reconciliation tasks into its procedures to ensure paid in full notifications have been sent as required to borrowers and will retain electronic copies of the notifications in the University’s records. Implementation Date: January 1, 2024, for improved processes and controls Responsible Persons: Yvette Martinez, Senior Director of Financial Affairs and Controller Diana Gonzalez, Director of Student Financial & Treasury Services
View Audit 296491
Finding 383110 (2023-144)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Corrective Action Plan: The University will retroactively mail paid-in-full notices to all students who paid their loans in full during the audit period. We have already mailed notices for loans paid in 2022 & 2023 and expect to complete 2021 by February. Relevant policies and procedures will be rev...
Corrective Action Plan: The University will retroactively mail paid-in-full notices to all students who paid their loans in full during the audit period. We have already mailed notices for loans paid in 2022 & 2023 and expect to complete 2021 by February. Relevant policies and procedures will be revised to ensure future paid accounts are handled accordingly by utilizing a monthly paid-in-full report from ECSI. Management will conduct a second level review to ensure that the University is in compliance with the requirements. Implementation Date: February 2024 Responsible Person: Blanca Garcia, Director of Financial Services
View Audit 296491
Finding 383109 (2023-140)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Corrective Action Plan: The University has implemented significant process enhancements in this area. The vendor has revised its services to include the paid-in-full letter process and has sent paid if full letters to all Perkins borrowers who were missed. Management will conduct a second level revi...
Corrective Action Plan: The University has implemented significant process enhancements in this area. The vendor has revised its services to include the paid-in-full letter process and has sent paid if full letters to all Perkins borrowers who were missed. Management will conduct a second level review to ensure that the University is in compliance with the requirements. Implementation Date: November 2023 Responsible Person: Lisa Davis, Director, Bursar Office
View Audit 296491
Finding 383108 (2023-138)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Corrective Action Plan: The University is investigating the procurement of required locked, fireproof file cabinets and is in the process of requesting a formal quote for management approval to purchase. Implementation Date: December 2024 (Tentatively) Responsible Person: Lori Peterson, Executive Di...
Corrective Action Plan: The University is investigating the procurement of required locked, fireproof file cabinets and is in the process of requesting a formal quote for management approval to purchase. Implementation Date: December 2024 (Tentatively) Responsible Person: Lori Peterson, Executive Director and Controller – Accounting and Financial Management
View Audit 296491
Finding 383041 (2023-157)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Corrective Action Plan: The University information security program and associated safeguards will be reviewed to ensure all elements of the GLBA are addressed and implemented. Any missing requirements will be documented and implemented to ensure full compliance with the GLBA. Implementation Date: J...
Corrective Action Plan: The University information security program and associated safeguards will be reviewed to ensure all elements of the GLBA are addressed and implemented. Any missing requirements will be documented and implemented to ensure full compliance with the GLBA. Implementation Date: June 2024 Responsible Person: Jana Chvatal, Interim AVC/AVP, IT Security & CISO
View Audit 296491
Finding 383036 (2023-147)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303
Corrective Action Plan: The University has implemented significant enhancements- in its process to grant user access. In addition, to address the specific exceptions noted by the State Auditor’s Office, access for all staff within the SIS has been restricted from disbursing aid. Access is now only g...
Corrective Action Plan: The University has implemented significant enhancements- in its process to grant user access. In addition, to address the specific exceptions noted by the State Auditor’s Office, access for all staff within the SIS has been restricted from disbursing aid. Access is now only granted to the batch user account. Implementation Date: 11/2023 Responsible Person: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid
View Audit 296491
Finding 383035 (2023-142)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Questioned Costs Student Financial Aid Special Tests & Provisions
Corrective Action Plan: The University has revised the procedures to include additional procedural details. Management will conduct a second level review of the R2T4 new year system set up. Additionally, a quality control review of ten percent of the R2T4 calculations will be performed throughout th...
Corrective Action Plan: The University has revised the procedures to include additional procedural details. Management will conduct a second level review of the R2T4 new year system set up. Additionally, a quality control review of ten percent of the R2T4 calculations will be performed throughout the year to ensure accuracy and compliance with the R2T4 requirements. Implementation Date: February 2024 Responsible Persons: Alejandra Gonzalez, Senior Associate Director Marcia Osman, Associate Director
View Audit 296491 Questioned Costs: $1
Finding 383032 (2023-135)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs § 200.303
Corrective Action Plan: In the event that an employee transitions to another University department but needs to retain access for a period of time to facilitate knowledge transfer or to provide backstop support during the transition period, a date will be set for removing that access by setting an e...
Corrective Action Plan: In the event that an employee transitions to another University department but needs to retain access for a period of time to facilitate knowledge transfer or to provide backstop support during the transition period, a date will be set for removing that access by setting an expiration date on the authorization, when feasible. If an automated access expiration date is not available, a calendar meeting will be scheduled for at least 2 people authorized to remove that access to remind them to remove the access. Implementation Date: January 2024 Responsible Person: Diane Todd Sprague, Assistant Vice Provost for Scholarships and Financial Aid Corrective Action Plan: The University is currently in the process of replacing its current custom-developed, mainframe-based financial aid management system with a vendor-provided, cloud-based system. The current issue with the mainframe programming library not being under change control will be resolved with the implementation of the new financial aid management system. Implementation Dates: Rolling implementation starting February 2024 through August 2024 Responsible Person: Graham Chapman, Assistant Vice Provost and Director of Academic Information Systems
View Audit 296491
Finding 383030 (2023-129)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303
Corrective Action Plan: In response to the current finding of temporary access monitoring, the frequency of reviews for people that have temporary Financial Aid role assignments will be increased from an annual review to quarterly, for a period of two years. Staff training for access control and bus...
Corrective Action Plan: In response to the current finding of temporary access monitoring, the frequency of reviews for people that have temporary Financial Aid role assignments will be increased from an annual review to quarterly, for a period of two years. Staff training for access control and business owner training has taken place, to increase awareness that roles need timely removal when maintenance tasks are completed. Implementation Date: 1/29/24 Responsible Persons: Karen Krause, Office of Financial Aid Doug Bergere, Office of Information Technology
View Audit 296491
Finding 383029 (2023-125)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Student Financial Aid Questioned Costs Special Tests & Provisions
Corrective Action Plan: The Financial Aid and Scholarships Office at Texas Tech University will collaborate closely with the Provost’s office to create a strategy for more precisely recording the final date of academic engagement for students enrolled in online courses. Implementation Date: January ...
Corrective Action Plan: The Financial Aid and Scholarships Office at Texas Tech University will collaborate closely with the Provost’s office to create a strategy for more precisely recording the final date of academic engagement for students enrolled in online courses. Implementation Date: January 2024 Responsible Persons: Robert Hamilton and Bobbie Brown
View Audit 296491 Questioned Costs: $1
Finding 383028 (2023-122)
Significant Deficiency 2023
State of Texas C/o Comptroller of Public Accounts
TX
Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately reviewed all Financial Aid security access and removed any access not deemed immediately necessary to the employee’s job duties. • The University has developed...
Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately reviewed all Financial Aid security access and removed any access not deemed immediately necessary to the employee’s job duties. • The University has developed Financial Aid security classes based on employee positions. This will allow us to more easily monitor what access an employee has and ensure that it is appropriate to their job responsibilities. Implementation Date: September 2023 Responsible Persons: Kyle Phillips and Robert Hamilton
View Audit 296491
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