FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,644
In database
Filtered Results
23,815
Matching current filters
Showing Page
726 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Finding 59176 (2022-006)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Reporting § 200.502 § 200.510
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-006: SEFA Reporting (MVSU) Education Stabilization Fund - Assistance Listing No. 84.425F Recommendation: We recommend the institution review and revise its current reporting procedures and review requirements to ensure that federal expenditures are properly identified and classified. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Accounts Supervisor will make sure that all mandatory reports are provided and posted correctly. If adjustments are required to be made to the initial submission, the Student Accounts Supervisor will submit all adjustments after specifying any changes or updates, noting the date of the change, and post adjustments after the approval of the Vice President of Business and Finance in a timely manner for review and verification prior to the deadline for submission. Name of contact person responsible for corrective action: Brittney Manuel Planned completion date for corrective action plan is July 15, 2023. If the Department of Education has questions regarding this plan, please call Brittney Manuel at 662-254-3914.
View Audit 49406 Questioned Costs: $1
Finding 59174 (2022-005)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Internal Control / Segregation of Duties Questioned Costs Reporting
U.S. Department of Education Jackson State University (JSU) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned ...
U.S. Department of Education Jackson State University (JSU) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-005: Higher Education Emergency Relief Funding (HEERF) Reporting (JSU) Education Stabilization Fund - Assistance Listing No. 84.425E, F Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State University has already taken action. Name of contact person responsible for corrective action: Dr. Joseph A. Whittaker Planned completion date for corrective action plan is April 30, 2023. If the Department of Education has questions regarding this plan, please call Joseph A. Whittaker at 601-979-2008. 2022-005: Higher Education Emergency Relief Funding (HEERF) Reporting (MVSU) Education Stabilization Fund - Assistance Listing No. 84.425E, F Recommendation: We recommend the institutions strengthen their understanding of the reporting requirements established by the grant and ensure supporting documentation is maintained to substantiate amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The State Director will ensure all required reports are issued and posted in an accurate manner. If corrections should be made to the quarterly report(s) after the initial posting, the State Director will review the report(s), conspicuously noting the changes or updates, and note the date of the change upon posting the revised report. Additionally, quarterly and annual reports with supporting documentation will be submitted to the Director of Accounting and Vice President for Business and Finance in a timely manner for review and verification prior to the posting/submission deadline. Name of contact person responsible for corrective action: Samuel Melton Planned completion date for corrective action plan is July 10, 2023. If the Department of Education has questions regarding this plan, please call Samuel Melton at 662-254-3882.
View Audit 49406
Finding 59173 (2022-003)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Eligibility Significant Deficiency
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-003: Eligibility of Participants (ASU) TRIO Cluster - Assistance Listing No. 84.047 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To identify the possibility of noncompliance, the Office of Grants and Contracts staff reviewed prior emails. It was noted that we inadvertently did not respond to the updated testing (follow-up) email of April 26, 2023. Inherently, under the assumption it was duplicate request previously fulfilled, the email was disregarded. As a preventive measure, we will ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.
View Audit 49406
Finding 59172 (2022-004)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Reporting Significant Deficiency
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numb...
U.S. Department of Education Alcorn State University (ASU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-004: Annual Performance Reporting (ASU) TRIO Cluster - Assistance Listing No. 84.042 Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: It was noted that the Annual Performance Report "award period" submitted was outside of the designated fiscal year. In that, the requested document was not readily available for review upon request. The Office of Grants and Contracts staff and other pertinent areas and staffing will continue to maintain proper documentation. Accordingly, we will also ensure that all federal grantor requests and requirements are thoroughly examined and submitted in a reasonable and timely manner. Name of contact person responsible for corrective action: Sabrena Johnson Planned completion date for corrective action plan is May 18, 2023. If the Department of Education has questions regarding this plan, please call Sabrena Johnson at 601-877-4711.
View Audit 49406
Finding 59154 (2022-010)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Student Financial Aid Reporting
U.S. Department of Education Alcorn State University (ASU), Delta State University (DSU), and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule o...
U.S. Department of Education Alcorn State University (ASU), Delta State University (DSU), and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-010: NSLDS Enrollment Reporting (ASU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective Fall 2022, we began reporting enrollment twice a month to the National Student Clearinghouse. This eliminates any inaccuracies and oversights for timely enrollment reporting. Any additional enrollment reporting errors will be corrected directly in NSLDS. Name of contact person responsible for corrective action: Kisha Bond, Registrar and Director of Student Records Planned completion date for corrective action plan is June 30, 2023 If the Department of Education has any questions regarding this plan, please contact Juanita Edwards at 601-877-6672. 2022-010: NSLDS Enrollment Reporting (DSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid will work with the Registrar's Office to verify each student's last date of attendance is entered in Banner to ensure accurate and timely reporting. Name of contact person responsible for corrective action: Megan Smith Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has any questions regarding this plan, please contact Megan Smith at 662-846-4670. 2022-010: NSLDS Enrollment Reporting (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review its reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of the Registrar will coordinate with the Information Technology Services department to ensure files are submitted by the due date. Name of contact person responsible for corrective action: Shannon Lucius, Registrar Planned completion date for corrective action plan is June 1, 2023. If the Department of Education has any questions regarding this plan, please contact Nicole Patrick at 662-329-7114.
View Audit 49406
Finding 59153 (2022-009)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Student Financial Aid Reporting
U.S. Department of Education Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU) and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? J...
U.S. Department of Education Alcorn State University (ASU), Jackson State University (JSU), Mississippi Valley State University (MVSU) and Mississippi University for Women (MUW) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-009: NSLDS Error Reporting (ASU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective Fall 2022, we began reporting enrollment twice a month to the National Student Clearinghouse. This eliminates any inaccuracies and oversights for timely enrollment reporting. Any additional enrollment reporting errors will be corercted directly in NSLDS. Name of contact person responsible for corrective action: Kisha Bond, Registrar and Director of Student Records Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has any questions regarding this plan, please contact Juanita Edwards at 601-877-6672. 2022-009: NSLDS Error Reporting (JSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268, 84.379 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Jackson State has an established and published academic calendar which guides the day-to-day academic operations and functions of the University. In some instances, the census and financial purge deadlines are extended to ensure students complete their registration requirements. When extensions are provided, the enrollment file is unable to be submitted timely and also causes delays in processing the error report. To alleviate the untimely submission of the enrollment report, different practices have been established to aid students in completing their registration before the published deadline and subsequently ensuring the enrollment file is submitted by the deadline. Name of contact person responsible for corrective action: Ozie Ratcliff Planned completion date for corrective action plan is June 30, 2023. If the Department of Education has questions regarding this plan, please call Ozie at 601-979-3347. 2022-009: NSLDS Error Reporting (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Student Records/University Registrar will closely monitor all errors received from the National Student Clearinghouse and correct them within the 10-day timeframe. For errors related to system updates and etc., the Office of Student Records/University Registrar will collaborate with the Department of Information Technology in an effort to correct the issues in a timely manner. This will allow submission of the error reports to be timelier. Additionally, the Office of Student Records/University Registrar will strengthen communication with the NSCH relative to technical issues online which may hinder the timeliness of submitting error reports. Lastly, our office will coordinate the collaboration between our Information Technology Team and the Technical Team of NSCH to resolve any technical issues forthcoming. Name of contact person responsible for corrective action: Jeffery Loggins, University Registrar Planned completion date for corrective action plan is April 13, 2023 If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335 2022-009: NSLDS Error Reporting (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: We recommend the applicable institutions review their reporting procedures to ensure that students' statuses are accurately and timely reported to NSLDS and the requisite response to error records occurs within the 10-day time period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A staff member has been designated to correct errors within the 10-day time period. Name of contact person responsible for corrective action: Shannon Lucius, Registrar Planned completion date for corrective action plan is June 1, 2023. If the Department of Education has questions regarding this plan, please call Shannon at 662-329-7135.
View Audit 49406
Finding 59152 (2022-008)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Student Financial Aid Subrecipient Monitoring
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The find...
U.S. Department of Education Mississippi Valley State University (MVSU) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-008: Gramm-Leach-Bliley Act (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.038, 84.063, 84.268 Recommendation: For those institutions noncompliant with requirements, CLA recommends that the institution needs to complete all areas. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Financial Aid stores all student files in a locked file room. There are only two keys to gain access which is held by the director and the associate director. The file room remains locked at all times unless a request is made by a counselor or if the director or associate director needs to obtain a file. All financial aid personnel have been trained to initiate the following processes - lock computer screens when leaving their area for a short period of time, if gone for an extended time frame the computer is locked and the financial aid representative's office door is locked. Financial aid documents are electronic and exist in the institution's software module. Name of contact person responsible for corrective action: Deborah Banks, Interim Director of Financial Aid Planned completion date for corrective action plan is April 13, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.
View Audit 49406
Finding 59151 (2022-007)
Significant Deficiency 2022
State of Mississippi Institutions of Higher Learning
MS
Questioned Costs Significant Deficiency Internal Control / Segregation of Duties
U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and que...
U.S. Department of Education Mississippi University for Women (MUW) and Mississippi Valley State University (MVSU) respectfully submit the following corrective action plans for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-007: Outstanding Student Refund Checks (MUW) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All students listed on outstanding refund checklist were not Title IV refunds, with the exception of five students. Two were corrected after the last audit on November 2, 2020. Three students have now been updated. The university created a policy for reviewing outstanding refund checks. Name of contact person responsible for corrective action: Nicole Patrick, Director of Financial Aid Planned completion date for corrective action plan is May 8, 2023. If the Department of Education has questions regarding this plan, please call Nicole Patrick at 662-329-7114. 2022-007: Outstanding Student Refund Checks (MVSU) Student Financial Assistance cluster - Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the institutions review the requirement and implement a monitoring control to monitor the checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The refund was set up under the wrong user on December 11, 2019. The refund was removed and set up under the correct user on December 11, 2019 and the student received the funds on December 12, 2019. The refund was set up on April 26, 2019. Student did not have a refund preference set up with Bank Mobile, therefore the funds were returned to the university. The funds were resent to Bank Mobile on August 1, 2019. Funds were returned to the university and resent on May 24, 2021. Funds returned to the university and were resent on August 27, 2021. Funds returned to the university and resent on May 10, 2022. The funds were returned to the university and were resent on September 20, 2022. The student received the funds on September 23, 2022. Name of contact person responsible for corrective action: Brittany Manuel, Office of Student Accounts Supervisor Planned completion date for corrective action plan is April 14, 2023. If the Department of Education has questions regarding this plan, please call Deborah Banks at 662-254-3335.
View Audit 49406 Questioned Costs: $1
Finding 59137 (2022-001)
Significant Deficiency 2022
Asbury Arms North, Inc.
FL
Internal Control / Segregation of Duties Questioned Costs Cash Management
Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to ...
Recommendation: : We recommend that management compute surplus cash on an annual basis and make the deposit within 90 days after year end, as required by the Regulatory Agreement. Views of responsible officials: : Management originally did not remit surplus cash within the 90-day requirement due to the Project not having a finalized calculation of surplus cash until the financial statement audit as completed. The Project remitted the funds top the residual receipt escrow account during November 2021.
View Audit 55968 Questioned Costs: $1
Finding 59134 (2022-001)
Material Weakness 2022
Southwest Care Center
NM
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regard to the determination, recording, and monitoring of the sliding fee process to...
COVID-19: FY 2020 HEALTH CENTERS PROGRAM LOOK-ALIKES: EXPANDING CAPACITY FOR CORONAVIRUS TESTING ? Assistance Listing No. 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regard to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The case management team conducted a comprehensive training in April 2022 including instructions for completing a sliding fee scale and appropriately filing the documentation in the EMR. In May 2022, an internal monthly audit process was implemented that includes a review of slides completed in the prior month to further reduce the error rate. In response to this audit finding, the case management team will conduct a training session highlighting issues identified during the recent audit including the appropriate utilization of sliding fees. The revenue cycle and pharmacy teams have also implemented processes to ensure that sliding fee scales are active on the service date for medical visits and/or prescriptions from the pharmacy. Name(s) of the contact person(s) responsible for corrective action: Jason Sanchez, CFO Planned completion date for corrective action plan: Has been implemented
View Audit 55087
Meridian Community Unit School District #223
IL
Questioned Costs
The district will implement stricter procedures to ensure all expenditure reports for year-over-year grants are assigned to the appropriate fiscal and/or reporting year. To ensure this happens, the district will internal redundancies a system of checks and balances. See full Corrective Action Plan ...
The district will implement stricter procedures to ensure all expenditure reports for year-over-year grants are assigned to the appropriate fiscal and/or reporting year. To ensure this happens, the district will internal redundancies a system of checks and balances. See full Corrective Action Plan on the district letterhead.
View Audit 54904 Questioned Costs: $1
Community Child Care Services, Inc.
TN
Questioned Costs Eligibility
DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of ...
DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Compliance Recommendation: The Organization should implement a policy of requesting secondary review of payment requests for meals served by a responsible individual as a means of reducing the likelihood of error. Action Taken: The CACFP administrator will process the eligibility status of the families based on the CACFP intake forms. The Finance Manager will review the categorization of the families for accuracy. The Director will use the categorization of families, Free Meals, Reduced Meals and Paid Meals, to process the monthly reimbursement claim.
View Audit 55747 Questioned Costs: $1
Finding 59071 (2022-006)
Significant Deficiency 2022
Community Child Care Services, Inc.
TN
Questioned Costs Eligibility Significant Deficiency
DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for ...
DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Year Ended September 30, 2022. Significant Deficiency Recommendation: An individual knowledgeable of the Federal program requirements should be assigned the responsibility of reviewing the periodic request for payment prior to submission. Action Taken: The Director and the Finance Manager will attend the CACFP conference in April 2023 to become more knowledgeable in the program's requirements. The Finance Manager will review the monthly reimbursement claim and sign off on its accuracy before the Director finalizes the submission.
View Audit 55747
Finding 59070 (2022-005)
Significant Deficiency 2022
Community Child Care Services, Inc.
TN
Questioned Costs Significant Deficiency
DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Years Ended September 30, 2021 and 2022. Significant Deficiencies: See Finding 2022-001 and 2022-004. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should ...
DEPARTMENT OF AGRICULTURE Assistance Listing 10.558 Child and Adult Care Food Program, Years Ended September 30, 2021 and 2022. Significant Deficiencies: See Finding 2022-001 and 2022-004. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.
View Audit 55747
Finding 59069 (2022-004)
Significant Deficiency 2022
Community Child Care Services, Inc.
TN
Questioned Costs Significant Deficiency
DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be imple...
DEPARTMENT OF HUMAN SERVICES Assistance Listing 93.575 Child Care and Development Block Grant, Years Ended September 30, 2021 and 2022. Significant Deficiency: See Finding 2022-001. FINDINGS - FINANCIAL Significant Deficiency 2022-001 Cash Disbursements Recommendation: Procedures should be implemented to require documented authorization of requested expenditure prior to disbursement. Action Taken: New policies and procedures were put in place for the 2022-2023 fiscal year regarding the approval process of expenditures prior to payment. A signature is required on an invoice by the Director or person responsible for the expenditure before payment is made. The signature is an approval that the order is received in full or the services have been completed to satisfaction, and the invoice amount is correct and ready for payment. Recurring monthly bills, such as utilities, pest control, cleaning services, etc ... do not require an approval signature, but is reviewed by the Finance Manager for anomalies in the monthly billing cycle before payment is made.
View Audit 55747
Finding 59062 (2022-001)
Significant Deficiency 2022
Rogue Community College
OR
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of ...
Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Responsible Individuals: Dr. Jeanine Henriques, Dean of Curriculum and Academic Support Corrective Action Plan: Management was made aware of the need to review and approve all time and effort reports. The SOHOPE grant has ended as September 29, 2021. Anticipated Completion Date: September 2021
View Audit 50503
Finding 59055 (2022-003)
Material Weakness 2022
Rogue Community College
OR
Special Tests & Provisions Questioned Costs Student Financial Aid
Finding 2022-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: Due to the changeover in software in the current year, the College did not have an internal control process in place to prov...
Finding 2022-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Responsible Individuals: Frankie Everett, Director of Financial Aid Corrective Action Plan: The department will assign an individual to randomly sample 30% of the R2T4?s each term, documenting the results and ensuring the system is calculating and reporting these accurately throughout the year. Anticipated Completion Date: January 15, 2022
View Audit 50503
Finding 59054 (2022-002)
Significant Deficiency 2022
Rogue Community College
OR
Special Tests & Provisions Questioned Costs Reporting
Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment ...
Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Responsible Individuals: Danielle Crouch, Director of Enrollment Services Corrective Action Plan: Management found that the degree files submitted to the central processor were rejected for some students and that the enrollment file did not reflect that the students had graduated. We have gone back and reviewed all of the degree files for the prior year in the central processor system for and adjusted as necessary. This review will continue to be conducted throughout the year. Anticipated Completion Date: December 2022
View Audit 50503
Finding 59053 (2022-001)
Significant Deficiency 2022
Community Clinic of Maui, Inc.
HI
Questioned Costs Reporting Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLAN 2/10/2023 United States Department of Health and Human Services Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit...
CORRECTIVE ACTION PLAN 2/10/2023 United States Department of Health and Human Services Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022-001 ? Reporting Recommendation The Center will strengthen their internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken The guidance for the Provider Relief Fund Reporting Portal provided by the regulatory agency was not interpreted correctly. This error in the reporting of costs will not be repeated in reporting period 4. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Monique van der Aa, CFO at (808)872-4017. Sincerely yours, Monique van der Aa Chief Financial Officer
View Audit 49790
Finding 59052 (2022-002)
Significant Deficiency 2022
Hamilton Health Center, Inc.
PA
Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs
Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties ...
Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties to the general ledger, but complies with the established U.S. Department of Health and Human Services reporting guidance, which will be reviewed by management.
View Audit 49787
Concordia College
MN
Questioned Costs Reporting § 200.328 § 200.329
The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds wer...
The College will update the September 30, 2021 quarterly report currently posted on the website to include the estimated number of students eligible for HEERF funds. The College will post an additional report for the quarter ending June 30, 2021, indicating the receipt of funds and that no funds were distributed during the quarter.
View Audit 55756
Finding 59048 (2022-001)
Significant Deficiency 2022
Catholic Charities, INC
KS
Questioned Costs Allowable Costs / Cost Principles Eligibility
During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF pr...
During the 2022 grant year for the Temporary Assistance for Needy Families Grant # 93.558, the grantor implemented a new reporting tool, the SAFE Program Client Agreement Form (PCAF). The effective date of this new form requirement was on or about April 1, 2022. In April and May, while the PCAF process was in its infancy, two small assistance expenditures were charged to a Catholic Charities credit card. In our accounts payable file supporting the payment of these charges, one charge was supported by a PCAF, but the PCAF lacked an approval signature from an authorized supervisor. The second charge was not supported by a PCAF. In both instances, the credit card package was approved in total by an authorized supervisor and the grantor approved the drawdown package that included these expenditures without comment. We believe that these two instances were start up exceptions and not reflective of our compliance with the procedure on an ongoing basis. The procedures for processing charges to this grant have been fully implemented and the team that administers the TANF grant has been fully trained in the proper documentation procedures regarding documenting the PCAF. We are confident that this training is sufficient to ensure compliance with the documentation requirements of the grantor and that our training procedures for any future documentation changes will help ensure a smooth incorporation of new requirements.
View Audit 54294
City of Brewer
ME
Questioned Costs Reporting School Nutrition Programs
Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COV...
Management response/corrective action plan: The corrective action to prevent inaccurate lunch counts going forward is to use the NutriKids Point of Sale system we have in place for the school nutrition program. It was not used in FY22, as we were operating under the Summer Feeding Program due to COVID. Meals were counted manually using a tick system and entered into a spreadsheet for claiming. The use of the Point of Sale system requires that each child be accounted for by name/identification number, and counts will be provided electronically rather than manually.
View Audit 56215
State Technical College of Missouri
MO
Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking
Condition: One of the 40 student files examined, we noted the students (2.5%) were not properly awarded Subsidized Direct loans. Corrective Action Plan: The financial aid office will implement a process of review of reallocation of federal financial aid funds at the time of notification from a stud...
Condition: One of the 40 student files examined, we noted the students (2.5%) were not properly awarded Subsidized Direct loans. Corrective Action Plan: The financial aid office will implement a process of review of reallocation of federal financial aid funds at the time of notification from a student of the ineligibility of outside awards. Responsible Person for Corrective Action Plan: Becky Whithaus, Director of Financial Aid. Implementation Date for Corrective Action Plan: 1/2/2023.
View Audit 55347 Questioned Costs: $1
Finding 58997 (2022-002)
Significant Deficiency 2022
Fairview Woods
MN
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...
Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023
View Audit 54742
« 1 724 725 727 728 953 »