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The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
The District will terminate the auditor and engage a qualified, Illinois-licensed firm.
1. Implementation of a Compliance Monitoring System for Public Reporting a. The Institution will establish a Federal Grant Reporting Calendar with automated alerts and reminders to ensure all required quarterly reports and annual reports are published on time. b. A compliance tracking tool will be i...
1. Implementation of a Compliance Monitoring System for Public Reporting a. The Institution will establish a Federal Grant Reporting Calendar with automated alerts and reminders to ensure all required quarterly reports and annual reports are published on time. b. A compliance tracking tool will be introduced to monitor and verify the timely upload of reports on both the Institution’s primary website and the ESF data website. c. All links to public reports will be reviewed monthly to ensure accessibility and accuracy. 2. Designation of a Compliance Officer for Reporting Oversight: A dedicated compliance officer will be assigned the responsibility of: e. Overseeing the timely publication of reports. f. Ensuring that all links remain active and correctly direct users to the required reports. g. Performing quarterly internal audits to confirm compliance with federal grant reporting requirements. 3. Strengthening Internal Controls & Staff Training: Staff responsible for federal grant reporting will receive training on compliance deadlines, best practices for public reporting, and website accessibility requirements. Updated Standard Operating Procedures (SOPs) will be developed for: a. Publishing and verifying quarterly and annual reports. b. Ensuring website accessibility and transparency. c. Maintaining compliance with federal funding programs beyond HEERF. 4. Improved Website Management & Audit Process: The Institution will conduct quarterly internal website audits to ensure that: a. All required reports are available and accessible. b. All hyperlinks are functional and direct users to the most recent reports. c. Any necessary updates are made before federal deadlines. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
The Institution acknowledges the finding regarding the late submission of the No Cost Extension (NCE) for HEERF Student Aid funds, which resulted in the ED not approving the extension and subsequently categorizing the $41,146 in distributions to 13 students as unallowed activities. The delay in sub...
The Institution acknowledges the finding regarding the late submission of the No Cost Extension (NCE) for HEERF Student Aid funds, which resulted in the ED not approving the extension and subsequently categorizing the $41,146 in distributions to 13 students as unallowed activities. The delay in submitting the NCE request was due to limited guidance and a lack of awareness regarding the June 30, 2023, filing deadline. The Institution relied heavily on the Program Management Analyst for HEERF-related guidance, and amid the evolving nature of HEERF regulations, the deadline was not effectively communicated or acted upon in time. We accept responsibility for this oversight and are committed to ensuring full compliance with all future grant-related requirements. 1. Coordination with ED for Resolution & Fund Return Process: The Institution will proactively engage with the U.S. Department of Education (ED) to determine the proper process for returning the $41,146 in overdistributed HEERF Student Aid funds. We will promptly comply with any official request from ED regarding the return of funds, ensuring timely resolution of this issue. A designated financial aid compliance officer will oversee communication with ED to track all requirements and submission deadlines. 2. Strengthening Grant Compliance Procedures: A compliance checklist will be introduced for all future grant performance period extensions to ensure deadlines are met well in advance. The Institution will implement a Grant Compliance Tracking System to monitor: a. Key deadlines for grant extensions, reporting, and compliance filings. b. Required actions for all active federal grant awards to ensure timely submissions. 3. Enhanced Staff Training & Internal Oversight: The Institution will provide training to financial aid and grant management staff on: a. Federal grant regulations and performance period compliance. b. How to track and process NCE filings in a timely manner. c. Best practices for engaging with ED to ensure compliance and funding oversight. Staff will also undergo annual refresher training on Title IV and HEERF grant compliance. 4. Improved External Communication & Regulatory Monitoring a. The Institution will establish direct communication channels with ED representatives and external regulatory advisors to ensure awareness of any changes in grant policies, extensions, and reporting requirements. b. Monthly compliance review meetings will be held internally to verify that all federal grant deadlines are on track. By implementing these corrective actions, the Institution is confident that future federal grant extensions and reporting requirements will be met on time, ensuring continued compliance with all federal funding regulations. We appreciate the recommendations provided and are committed to maintaining strong financial oversight and accountability. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 357766 Questioned Costs: $1
1. Strengthening Timely Submission of Enrollment Reporting Rosters  The Institution will implement a structured tracking system to monitor all incoming enrollment roster files and ensure timely response within the required 15-day period.  A compliance calendar with automated reminders will be esta...
1. Strengthening Timely Submission of Enrollment Reporting Rosters  The Institution will implement a structured tracking system to monitor all incoming enrollment roster files and ensure timely response within the required 15-day period.  A compliance calendar with automated reminders will be established to notify financial aid staff of upcoming roster submission deadlines and the 10-day correction requirement. 2. Designating Accountability & Oversight  A dedicated staff member within the financial aid office will be assigned sole responsibility for monitoring, reviewing, and submitting NSLDS enrollment rosters.  A dual-verification process will be introduced, where a second staff member will confirm that roster files are submitted on time and corrections are made within the 10-day resubmission window. 3. Enhancing Training & Compliance Awareness  Financial aid personnel will undergo training on NSLDS enrollment reporting procedures, including: a) The importance of timely enrollment certification and reporting compliance. b) How to efficiently process and submit enrollment roster files via SAIG and the NSLDS website. c) Best practices for reviewing, correcting, and resubmitting enrollment records within the required 10-day correction window.  Staff will participate in annual refresher training to stay updated on any regulatory changes and process improvements. 4. Internal Audits & Process Improvements  The Institution will conduct quarterly internal audits of NSLDS enrollment reporting to ensure compliance with submission timelines.  A compliance checklist will be developed to ensure that each roster file is reviewed, corrected, and resubmitted within the 10-day requirement.  A monthly reconciliation process will be introduced to cross-check institutional records against NSLDS enrollment reporting to identify and correct discrepancies proactively. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
1. Corrections to NSLDS Program-Level and Campus-Level Data Reporting: The Institution has conducted a full review of its NSLDS records and is correcting all program-level data discrepancies, including the published program length for the Machine Tool Technology/Machinist program. We are updating th...
1. Corrections to NSLDS Program-Level and Campus-Level Data Reporting: The Institution has conducted a full review of its NSLDS records and is correcting all program-level data discrepancies, including the published program length for the Machine Tool Technology/Machinist program. We are updating the "Weeks in Title IV Academic Year" field to ensure that NSLDS correctly calculates program length. A dedicated NSLDS Compliance Checklist will be implemented to ensure that all program-level and campus-level data is aligned with institutional records before submission. 2. Strengthening Accuracy in Campus-Level Enrollment Reporting: A mandatory second-level review process will be implemented for all graduation and withdrawal status updates to prevent misreported enrollment dates or statuses. NSLDS data will be cross-checked monthly against the Institution’s internal student records to proactively detect and correct any discrepancies. 3. Improving Timeliness in Certification of Enrollment Status: The Institution will implement a structured 60-day certification schedule to ensure that all enrollment changes are reported to NSLDS within federal timeframes. A compliance tracking system will be introduced to flag students requiring enrollment status updates, allowing for proactive monitoring and timely submission 4. Staff Training and Process Improvement: The Institution will train financial aid and student records personnel on NSLDS reporting standards, including: a) Accurate program length calculations and Title IV academic year reporting. b) Timely certification of enrollment changes to remain within the 60-day requirement. c) Common reporting errors and best practices for NSLDS data management. Annual refresher training sessions will be held to ensure staff remain up to date on NSLDS reporting regulations and procedural improvements. 5. Internal Compliance Monitoring & Quality Assurance: A quarterly audit of NSLDS reporting will be conducted by a designated compliance officer to identify and correct discrepancies before regulatory deadlines. The Institution will establish internal controls and reporting checklists to ensure consistency, accuracy, and compliance with federal requirements. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
To ensure full compliance with Title IV R2T4 requirements, the Institution is implementing the following corrective actions: 1. Process Improvements for Accurate R2T4 Calculations  The Institution will implement a dual-verification review process to ensure all R2T4 calculations are accurate before ...
To ensure full compliance with Title IV R2T4 requirements, the Institution is implementing the following corrective actions: 1. Process Improvements for Accurate R2T4 Calculations  The Institution will implement a dual-verification review process to ensure all R2T4 calculations are accurate before funds are returned.  A dedicated compliance review team member will oversee the manual entry of student withdrawal dates and enrollment period calculations to prevent miscalculations.  The Institution will utilize automated tools within Jenzabar Financial Aid (our Student Management System) to improve accuracy in calculating earned vs. unearned Title IV aid.  A preliminary audit of student accounts will be conducted before R2T4 calculations are finalized to catch errors before submission. 2. Strengthening Internal Controls & Timely Fund Returns  A tracking system will be implemented to flag all students requiring R2T4 processing, ensuring that returns are initiated and completed within the required 45-day period.  The Institution will conduct weekly internal reconciliation reviews of withdrawal records to verify compliance with notification and return due date requirements.  The financial aid office and student accounts team will coordinate weekly reconciliation meetings to monitor all outstanding Title IV returns. 3. Enhanced Staff Training on R2T4 Compliance  Specialized training will be provided to financial aid personnel on: a) Accurate calculation methodologies for R2T4, including proper determination of payment period percentage completion. b) Compliance with 34 CFR 668.22 and 668.173(b) regarding timely notification and return of unearned funds. c) Utilizing internal checklists and reconciliation tools to prevent future miscalculations or delays.  Staff will undergo mandatory annual compliance refresher training to stay current with federal regulations and best practices. 4. Strengthening Documentation & Compliance Monitoring  The Institution will implement a comprehensive R2T4 compliance checklist to ensure: a) All Title IV returns are properly calculated and reviewed. b) The correct withdrawal dates and enrollment period lengths are recorded. c) All funds are returned within the regulatory 45-day window.  A quarterly audit of all R2T4 transactions will be conducted by a designated compliance officer to assess and report on adherence to federal requirements. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
View Audit 357766 Questioned Costs: $1
To ensure full compliance with Title IV regulations, the Institution is implementing the followingcorrective actions: 1. Enhanced Monitoring & Timely Processing of Credit Balances: The Institution will implement a weekly review process to identify and track all student accounts with credit balances....
To ensure full compliance with Title IV regulations, the Institution is implementing the followingcorrective actions: 1. Enhanced Monitoring & Timely Processing of Credit Balances: The Institution will implement a weekly review process to identify and track all student accounts with credit balances. This will ensure that any resulting credit balance is disbursed within the required 14-day timeframe. A dedicated staff member will be assigned to monitor and track credit balances to prevent delays. 2. Strengthening Internal Controls & Oversight: A Title IV Compliance Checklist will be developed to ensure that every step in the credit balance disbursement process is completed on time. Dualreview procedures will be implemented, requiring an additional financial aid staff member to verify that all credit balances are disbursed within the required timeframe 3. Student Authorization Procedures: The Institution will update its financial aid policies to include voluntary credit balance authorization forms for students who wish to allow the Institution to retain excess funds beyond the required period. All students receiving Title IV funds will be provided with the option to complete and submit an authorization form at the time of enrollment 4. Staff Training & Compliance Awareness: Financial aid and student accounts personnel will undergo annual training on Title IV credit balance requirements, disbursement procedures, and compliance deadlines. Staff will be trained on the importance of proactive monitoring and timely disbursements to prevent future delays. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
To address this issue, the Institution has developed a comprehensive action plan to improve accuracy and compliance with COD reporting requirements: 1. Implement a COD Reconciliation Process: The Institution will establish monthly reconciliation procedures to ensure that internal financial aid recor...
To address this issue, the Institution has developed a comprehensive action plan to improve accuracy and compliance with COD reporting requirements: 1. Implement a COD Reconciliation Process: The Institution will establish monthly reconciliation procedures to ensure that internal financial aid records align with the COD system before submission deadlines. A designated financial aid team member will be responsible for crosschecking data and correcting discrepancies immediately. 2. Strengthen Data Entry Protocols: Standardized data entry procedures will be developed and implemented to ensure that all COA components and disbursement records are accurately entered into the COD system. Dual verification checkpoints will be introduced, requiring a second reviewer to validate COD submissions before final reporting. 3. Specialized Staff Training: The Institution will provide specialized training to financial aid personnel responsible for COD reporting. Training will focus on:  Accurate data entry and reconciliation processes.  Understanding federal regulations related to COD reporting.  Best practices for maintaining error-free student aid records. Staff will also participate in annual refresher training to stay up to date with regulatory changes and system updates. 4. Automation and System Enhancements: The Institution will evaluate available automation tools within its Student Management System (Jenzabar Financial Aid) to reduce manual data entry errors. Where applicable, automated alerts and reminders will be implemented to notify staff of discrepancies before submission. Personnel Responsible for Implementation: Danielle Skinner Position of Responsible Personnel: President Expected Date of Implementation: Immediate
2024 – 005 Failure to submit Federal Financial Report - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Cooper Anticipated completion date of corrective action: Jun...
2024 – 005 Failure to submit Federal Financial Report - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Cooper Anticipated completion date of corrective action: June 30, 2025. Repeat finding: No. Planned corrective action:: We will begin submissions as soon as possible.
District currently have three positions in our office (Payroll/HR, Accounts Payable/Receivable/Child Nutrition, and Business Manager), we make sure that there are eyes on all transactions. For example: No deposits leave our office without a second person initiating, checks sent out our second checke...
District currently have three positions in our office (Payroll/HR, Accounts Payable/Receivable/Child Nutrition, and Business Manager), we make sure that there are eyes on all transactions. For example: No deposits leave our office without a second person initiating, checks sent out our second checked and mailed by our payroll person. Journal entries are now inspected and have been initiated by accounts payable. Mail that comes in is opened and distributed by our payroll person. We are making every effort to spread duties and have a second set of eyes on all aspects in the business office.
Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff m...
Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff member has been designated to compile and complete the performance reports,while a separate finance team member is responsible for conducting an independent review prior to submission. To support this process, an internal timeline has been established to allow sufficient time for thorough review and validation of all performance data before final submission. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 04/15/2025
Cochise County WIC leadership and staff is committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. The County immediately corrected this issue by conducting a mandatory training sessio...
Cochise County WIC leadership and staff is committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. The County immediately corrected this issue by conducting a mandatory training session for all WIC staff regarding the Rights and Obligations policy. During this session, the policy was read aloud and distributed in written form to all attendees. Staff were directed to inform all participants of their rights and responsibilities to include having the rights and responsibilities form signed by the participants, prior to issuing benefits, during the participant’s initial certification, and recertifications for ongoing benefits. Staff received the Rights and Obligations Pledge for review and reference. Procedures for obtaining signatures from participants not physically present in the office were reviewed. Acceptable alternatives include sending the form via email for electronic or physical signature, scheduling a follow-up in-office visit for signature collection. All staff questions were addressed to ensure clarity and consistent understanding. Ongoing reminders have been disseminated through emails and during regular staff “huddles” since the training. In addition to the immediate actions taken to correct the finding, the County also implemented long-term action steps. These steps include annual training of all WIC Staff on the Rights and Obligations policy the 2nd Monday of January. Each employee will sign an attestation confirming their understanding and compliance post-training. This attestation will be stored in the employee’s personnel record. Monthly, the WIC Manager, or designee, will review the WIC Cert. for Audit Report the last Friday of each month to identify and address any instances of missing client signatures. Additionally, the WIC Manager will manually audit 3% of the total WIC members for the month. Continuous actions implemented by County staff to correct this finding includes consistent reinforcement of signature collection protocols and policy reminders during monthly meetings and weekly “huddles”. Of note, a request was submitted to the Arizona WIC Service Desk to determine whether a report could be generated identifying all participants lacking a signed Rights and Obligations form to strengthen monitoring efforts. The response received indicated that generating this type of report is extremely complex, and at this time it is not possible.
View Audit 357695 Questioned Costs: $1
Finance staff will reconcile the SEFA on a quarterly basis to ensure accurate and complete grant files.
Finance staff will reconcile the SEFA on a quarterly basis to ensure accurate and complete grant files.
The reconciliation process implemented in Finding 2024-001 includes a formal method of matching drawdowns to allowable expenditures. Each grant will continue to be tracked in a separate cost center and La Casa will document the reconciled expenditures in the general ledger to amounts drawn from eac...
The reconciliation process implemented in Finding 2024-001 includes a formal method of matching drawdowns to allowable expenditures. Each grant will continue to be tracked in a separate cost center and La Casa will document the reconciled expenditures in the general ledger to amounts drawn from each grant. The monthly reconciliation will be reviewed by the CFO to ensure that revenue is recognized in accordance with ASC 958-605 and that federal expenditures reported on the SEFA and financial statements comply with 2 CFR §§200.302, 200.303, and 200.305. The CFO will utilize the reconciliations to prepare the SF-425 filings and confirm that cumulative drawdowns reconcile to allowable costs and recorded revenues. All supporting documentation will be retained electronically and included in monthly close procedures.
Finding 562059 (2024-002)
Significant Deficiency 2024
Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: Tara Kent tara.kent@wagner.edu 718-390-3121 Corrective action: The College has made great strides in working through its historical data to correct and upd...
Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: Tara Kent tara.kent@wagner.edu 718-390-3121 Corrective action: The College has made great strides in working through its historical data to correct and update students’ program begin dates. There has been significant improvement in the accuracy of this data being reported to the NSLDS, and we expect final completion of this manual process during the College’s next fiscal year. The College also recognizes the importance of reporting all enrollment changes timely to the NSLDS. In order to address the cause of the late enrollment reporting finding, the College has now implemented a process of reporting to the National Student Clearinghouse every 45 days, to ensure that the 60-day timeframe required by the ED is always met. Proposed Completion Date: August 2026 (Item 1) and August 2025 (Item 2)
Finding 562058 (2024-001)
Significant Deficiency 2024
Management’s view: Management adopted the recommendations from last fiscal year to record at the end of each month all grant receivables and other receivables, in accordance with the accrual basis of accounting. The organization has continued to see a growth in program complexity and activities. Thi...
Management’s view: Management adopted the recommendations from last fiscal year to record at the end of each month all grant receivables and other receivables, in accordance with the accrual basis of accounting. The organization has continued to see a growth in program complexity and activities. This procedure is more in line with the recommendations of the auditors. In response to this increase in complexity, Management has provided additional training of staff responsible for entering receivables in the General Ledger. Proposed corrective action: Management will review outstanding grant receivables and revenue accounts on a monthly basis in detail, which includes ensuring that the date of the receivable corresponds to the date the reimbursement submitted, as well as to ensure that the correct payer source codes are reflected in the finance system. Any discrepancies found during the review should be documented through a journal entry. Management will ensure the journal entry correction is done promptly and has resolved the discrepancy identified. In addition, Management will name a responsible person that will oversee this internal control each month and will incorporate the review and adjustments needed as part of the monthly accounting process. To ensure the accuracy of accounts receivable, management will conduct monthly reviews of outstanding receivables with each responsible Program Director and will investigate all receivables outstanding for more than ninety days. Last, Management will review outstanding receivables with the external auditor periodically, and at least once, during an interim date near the end of the fiscal year. Management continues to train additional staff, in order to assist with entering information into the General Ledger and will ensure the responsible individual for monitoring accounts receivable and approving proposed adjustments, is overseeing this internal control process each month. Anticipated correction date: The completion of this process will be done by August 31, 2025. Responsible official: CEO, Tim Davenport-Herbst is responsible for these actions.
Plan of Corrective Action: The Coalition will initiate the audit process earlier next year. It is not likely that the Coalition will face the same staffing issues in the future. The Coalition is also working toward involving more staff with grants and Single Audit related matters.
Plan of Corrective Action: The Coalition will initiate the audit process earlier next year. It is not likely that the Coalition will face the same staffing issues in the future. The Coalition is also working toward involving more staff with grants and Single Audit related matters.
In evaluating appropriate corrective action, management separately considered the audited and the unaudited submissions to the HUD REAC system. While the internal controls over these submissions are very similar, differing circumstances affect future corrective actions. Audited Submissions - With re...
In evaluating appropriate corrective action, management separately considered the audited and the unaudited submissions to the HUD REAC system. While the internal controls over these submissions are very similar, differing circumstances affect future corrective actions. Audited Submissions - With respect to the audited submissions, we believe that corrective action was already sufficiently taken during FY24. We note that this finding is a repeat finding from 2023; the focus of that finding was the untimely submission of the 2021 and 2022 submissions. In response to that finding, management increased oversight over the REAC process and engaged an outside CPA firm to provide technical assistance that would increase the speed and accuracy of the submission process. However, the 2023 audit was not completed until July 2024, which was already past the deadline for the 2023 audited submission. Because the audit’s completion is a prerequisite to the audited REAC submission, the delays to the audit’s completion precluded timely submission of the 2023 audited information. We agree with the auditor’s assessment of a state of noncompliance, as this was the only audited submission required to be made during fiscal year 2024. However, we note that no audited submissions have been required to be made since that time, and as such, no additional corrective action has been implemented since the 2023 audit and the corrective action contemplated in that audit’s corrective action plan. Unaudited Submissions - With respect to the unaudited submission, management believes that the submissions were untimely not because of a deficiency in internal control but rather a purposeful delay as a matter of practice. BVCOG has, for several years, held off submitting each year’s unaudited data until after the acceptance of the prior year’s audited submission. This was historically done to help ensure that amounts between REAC, VMS, and BVCOG’s financial system reconciled as closely as possible, and that HUD’s acceptance comments on the audited submission were implemented in the very next submission. BVCOG has not received communication from the granting agency with respect to this practice. However, BVCOG recognizes the importance of regulatory deadlines, and in future years, BVCOG will proceed with the submission of the unaudited information regardless of whether or not a previous year’s audited submission is not yet approved by HUD. We will modify our practices accordingly to ensure that HUD comments on any submission are addressed as timely as possible, with a resubmission when necessary.
– Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numb...
– Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Number: 84.033 and 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Stanford agrees with this finding and will be taking proactive steps to ensure that similar issues do not arise in the future. For the issue affecting 6 out of 25 students, whose status change effective dates did not match their program level information, the Academic Records and Compliance Officer will work closely with systems staff to perform tests to identify a cause and ensure accuracy between the enrollment file extract and records themselves. Expected completion by December 31, 2025. For the issue affecting 2 out of 25 students, whose graduated status was not accurately reflected in their enrollment history, the Academic Records and Compliance Officer is leading a system enhancement currently in progress to replace the ‘G from DV’ file to a ‘Grads Only’ file to report degrees, which is expected to be completed by December 31, 2025. The new and improved file type will ensure the third-party servicer applies graduated statuses for students enrolled in multiple programs. Until the system enhancement is completed, the Academic Records and Compliance Officer will begin carefully reviewing ‘G Not Applied’ error files for manual correction after degrees are reported at the end of each quarter.
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oa...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oak St, Milton, WA 98354 (253) 517-1000 ext 29121 Corrective action the auditee plans to take in response to the finding: The Fife School District implemented the following to Ensure Adequate Internal Controls for Compliance with Federal Eligibility: The Business Services team and Nutrition Services staff have conducted a thorough review of the process of monthly paid lunch equity and modified its procedures including developing a checklist for the process to ensure that it is completed in a timely manner, signed/dated and saved both electronically and in hard copy on a shared district server folder. The Fife School District implemented the following to Ensure Adequate Internal Controls for the annual completion of the Paid Lunch Equity Tool. The Business Services team and Nutrition Services staff have conducted a thorough review of the process of completing both the PLE tool and GL 828 reconciliation and modified its procedures to ensure that it is completed, signed and saved both electronically and in hard copy on a shared district server folder. Further, the Business Services team and Nutrition Services staff have developed a checklist for the completion of the tool and the checking of the box that indicates that we will be opting not to increase meal prices, but instead to demonstrate using the GL 828 Reconciliation (signed and dated) that we have sufficient fund balance to offset the paid lunches and not utilize Federal funds, including calendar reminders and a shared Google Drive to hold all related documents and procedures. Anticipated date to complete the corrective action: 5/16/2025
Management has already implemented several new processes and controls related to this finding. These include a change in third party accounting firm to a firm with more robust knowledge of non-profit accounting. Management is also focusing on improving donor documentation, especially for pledges, to...
Management has already implemented several new processes and controls related to this finding. These include a change in third party accounting firm to a firm with more robust knowledge of non-profit accounting. Management is also focusing on improving donor documentation, especially for pledges, to ensure donor intent for the year of use is explicit.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Tele...
CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2024 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Telephone Number: 719-587-9807 1. 2024-001 Finding – Internal control over financial reporting a. Comments on findings and recommendations There is a lack of controls over financial reporting to ensure material misstatements are detected and corrected in a timely manner and the project relies on its auditors to assist in the preparation of the financial statements in accordance with generally accepted accounting principles. b. Actions taken or planned i. Management agent to review processes to ensure transactions are recorded in proper accounts. ii. Management agent will review all audit adjustments and create processes to perform annual account reconciliation of year end balances agree to supporting schedules. c. Anticipated completion date July 31, 2025
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025
Finding 561964 (2024-005)
Significant Deficiency 2024
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
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