Corrective Action Plans

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The Form SF-425 was completed by staff at NRCS on behalf of the City, but we failed to notify NRCS of updated expenditures to date and correct balances as of each reporting period, which should have been done before the form was signed and submitted. To correct this, the City will establish the foll...
The Form SF-425 was completed by staff at NRCS on behalf of the City, but we failed to notify NRCS of updated expenditures to date and correct balances as of each reporting period, which should have been done before the form was signed and submitted. To correct this, the City will establish the following procedures: Any draft SF-425 and other grant forms will be submitted to the Finance Director for review and approval, along with any supporting documentation, prior to submission. The Finance Director will verify totals match spending in appropriate general ledger accounts before approving the form. Once approved, Public Works staff will sign and submit required forms by the due dates established in the grant documents. As needed, the City will subcontract grant compliance services with outside firms specializing in such matters.
Management agrees with the finding and has implemented redundant scheduled reminders for the appropriate due dates for the next fiscal year.
Management agrees with the finding and has implemented redundant scheduled reminders for the appropriate due dates for the next fiscal year.
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University 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 i...
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University 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: In response to these challenges, the University initiated corrective actions beginning in Summer 2025. 1. Dedicated Technical Resources: We have been assigned dedicated ITS staff members (managed by Dynamic Campus) specifically to the resolution of enrollment and graduation submission and compilation logic. 2. Submission Scheduling: A rigid schedule for monthly enrollment and graduation submissions has been established for both Branch 00 and Branch 76. 3. Staffing: An additional Registrar’s Office staff member has been shifted to assist with the NSC process, specifically focusing on the remediation of error reports. 4. Policy Revision: We have simplified the degree conferral policy to improve the accuracy of graduation reporting. We are also working to align end of term grade submission deadlines to allow for timely end of term processing and degree conferrals. This in turn will aid in more timely submissions especially as it affects graduation reporting. 5. Data Mapping: The Registrar’s Office has collaborated with ITS to audit the specific fields and tables used to generate Clearinghouse reports. This addresses the complexity of reporting on two branches involving multiple term codes. 6. Automation: We have implemented a timely and automated submission schedule. 7. Change Management Protocols: A protocol is being implemented to prevent ITS system upgrades or network maintenance during scheduled reporting windows. 8. Data Reconciliation: We will implement a strict monitoring of Clearinghouse records regarding graduation and withdrawal dates, reconciling them against the Student Information System (SIS) and NSLDS data. That will occur once we can gain NSLDS access for the two staff members. Discrepancies will be corrected immediately. Special attention will be paid to conferral dates since they may not align with the final day of the term or sub-term. 9. Cross-Departmental Alignment: We will continue regular consultations with the Financial Aid Office regarding complex registration changes to ensure consistent interpretation and reporting. 10. Ongoing Training: Staff will continue to utilize training opportunities provided by the Clearinghouse, Banner, and other relevant bodies. Name(s) of the contact person(s) responsible for corrective action: Cheryl Fisk, University Registrar Planned completion date for corrective action plan: March 1, 2026
2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed throu...
2025-001 – Lack of Independent Review and Approval of Reporting Finding Type. Immaterial noncompliance; Significant Deficiency in Internal Control over Compliance (Reporting). Program. Economic Development Cluster; Economic Adjustment Assistance; U.S. Department of Commerce; ALN 11.307; Passed through SEMCA; Award Number EDA-HDQ-ARPBBB-2021-2006976. Condition. The Foundation is required to submit semi-annual reports on the grant expenditures, and we noted that these reports are not subjected to an independent review and approval process. Effect. Although no reporting errors were found, the Foundation was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Corrective Action Plan. The monthly Financial Status Report will be reviewed by both the CFO and Senior Director, MichAuto before being submitted for reimbursement. Contact Person Responsible. Jason Jurczyk, VP, Finance and Revenue Growth Anticipated Completion Date. October 2025
DEPARTMENT OF THE TREASURY CDFI Equitable Recovery Program (CDFI ERP) – Assistance Listing No. 21.033 Recommendation: The Credit Union did not maintain supporting records to demonstrate that interest earned on unused funds held in interest-bearing accounts was remitted to the federal government, as ...
DEPARTMENT OF THE TREASURY CDFI Equitable Recovery Program (CDFI ERP) – Assistance Listing No. 21.033 Recommendation: The Credit Union did not maintain supporting records to demonstrate that interest earned on unused funds held in interest-bearing accounts was remitted to the federal government, as required by 2 C.F.R. § 200.305(b)(7). This deficiency appears to stem from a lack of formal procedures and oversight related to the handling of advance payments and interest earned on federal funds. To address this issue, we recommend that the Credit Union implement internal controls designed to ensure compliance with grant requirements, including procedures for tracking interest earned, verifying remittance to the federal government, and maintaining appropriate documentation to support these activities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement grant compliance controls and maintain proper documentation. Name(s) of the contact person(s) responsible for corrective action: Cindy Lindsey, CEO Planned completion date for corrective action plan: December 2025
DEPARTMENT OF THE TREASURY CDFI Equitable Recovery Program (CDFI ERP) – Assistance Listing No. 21.033 Recommendation: We recommend that the Credit Union strengthen its internal controls by implementing procedures for transaction-level tracking of federal grant expenditures, maintaining contemporaneo...
DEPARTMENT OF THE TREASURY CDFI Equitable Recovery Program (CDFI ERP) – Assistance Listing No. 21.033 Recommendation: We recommend that the Credit Union strengthen its internal controls by implementing procedures for transaction-level tracking of federal grant expenditures, maintaining contemporaneous documentation to support allowability, training staff on federal compliance requirements, and conducting periodic internal reviews to ensure documentation standards are consistently met. These actions will help address the lack of support noted in the original SEFA and ensure future submissions are fully auditable and compliant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has updated the SEFA to include only expenditures with appropriate supporting documentation and has taken steps to strengthen internal controls. Name(s) of the contact person(s) responsible for corrective action: Cindy Lindsey, CEO Planned completion date for corrective action plan: December 2025
HIV Formula Care Grant (AL93.917) - Significant Deficiency 2025-001 Management agrees with the finding and will enhance the current processes. Subsequent to year end, management created a tool to ensure all elements of program income, as well as related expenses incurred, are properly tracked, repor...
HIV Formula Care Grant (AL93.917) - Significant Deficiency 2025-001 Management agrees with the finding and will enhance the current processes. Subsequent to year end, management created a tool to ensure all elements of program income, as well as related expenses incurred, are properly tracked, reported, and utilized in accordance with federal requirements. Additionally, written policies are being drafted to reflect these procedures. Implementation is expected by January 31, 2026.
The grant accounting team will create grant abstracts summarizing compliance requirements and key dates. These will then be added to the accounting department’s comprehensive checklist to ensure proper reporting guidelines are met on time. This will be completed by December 31, 2025 The grant accoun...
The grant accounting team will create grant abstracts summarizing compliance requirements and key dates. These will then be added to the accounting department’s comprehensive checklist to ensure proper reporting guidelines are met on time. This will be completed by December 31, 2025 The grant accounting Team will submit information on first-tier subawards to SAM.gov for eligible grants by December 31, 2025.
Enrollment Reporting - Withdrawal Corrective Action Plan Issue Identified: An enrollment reporting error occurred due to a student’s withdrawal date not being transmitted to the National Student Loan Data System (NSLDS). The student submitted a withdrawal form after the last enrollment file for the ...
Enrollment Reporting - Withdrawal Corrective Action Plan Issue Identified: An enrollment reporting error occurred due to a student’s withdrawal date not being transmitted to the National Student Loan Data System (NSLDS). The student submitted a withdrawal form after the last enrollment file for the semester had been reported to the National Student Clearinghouse (NSC). Upon receipt, the withdrawal date was entered retroactively as the final day of the semester. Because the semester had already been reported, the withdrawal was not included until the subsequent first-ofterm enrollment report, resulting in a reporting delay that exceeded the 60-day submission requirement. Corrective Action Taken: The University Registrar consulted with the National Student Clearinghouse to verify the appropriate process for reporting withdrawals received after the final enrollment submission for a term. Based on this guidance, the following corrective measures have been implemented: 1. Manual Reporting of Late Withdrawals: If a withdrawal form is received after the final enrollment file for a term has been submitted, the Registrar’s Office will manually update NSC with the correct withdrawal date. 2. Implementation Date: This procedure became effective at the beginning of the Fall 2025 semester. 3. Ongoing Compliance: The Registrar’s Office will continue to submit timely and accurate enrollment reports to NSLDS, ensuring that all changes to student enrollment status are reported within required federal deadlines. Responsible Office: The Office of the Registrar, under the direct supervision of the University Registrar, is responsible for the implementation, monitoring, and ongoing adherence to this corrective action plan. Enrollment Reporting - Graduation Corrective Action Plan Issue Identified: A reporting error occurred in which a student’s graduation date did not appear in the National Student Loan Data System (NSLDS). The discrepancy was caused by the graduation date being recorded as the commencement date of May 17, 2025, while the official semester end date was May 15, 2025.The final enrollment file was submitted to the National Student Clearinghouse (NSC) on May 15, 2025, prior to the entry of the graduation date, resulting in the omission from the report. Corrective Action Taken: The University Registrar reviewed the reporting procedures and determined that graduation dates must align with the official academic calendar, specifically the last day of class for the semester. To ensure compliance, the following measures have been implemented: 1. Standardization of Graduation Dates: All future graduation dates will be recorded as the official last day of class for the semester, rather than the commencement ceremony date. 2. Adjustment of Final Reporting Timeline: The final enrollment report for each term will not be submitted until all graduation records have been updated in the system to ensure accurate transmission to NSC and NSLDS. 3. Implementation Date: This procedure is effective beginning with the Fall 2025 and Spring 2026 graduation reporting cycle. 4. Ongoing Compliance: The Registrar’s Office will continue to monitor reporting practices to ensure all graduation and enrollment data are transmitted to NSLDS in accordance with federal reporting requirements. Responsible Office: The Office of the Registrar, under the direct supervision of the University Registrar, is responsible for the implementation, oversight, and continued compliance of this corrective action plan. Shannon Bishop Shannon.bishop@converse.edu University Registrar
Morrow County respectfully submits the following corrective action plan in response to deficiencies reported in our audit of the fiscal year ended June 30, 2025. The audit was completed by the independent auditing firm SingerLewak, LLP and reported the deficiency listed below. SIGNIFICANT DEFICIENCY...
Morrow County respectfully submits the following corrective action plan in response to deficiencies reported in our audit of the fiscal year ended June 30, 2025. The audit was completed by the independent auditing firm SingerLewak, LLP and reported the deficiency listed below. SIGNIFICANT DEFICIENCY 2025-001 Late Submission of Required Reports Criteria: The recipient or subrecipient must submit financial reports as required by the Federal award. Reports submitted annually by the recipient or subrecipient must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Condition: The County did not submit the required financial reports timely. Cause: The County was unaware of the requirement to submit a financial report for this award. Effect or potential effect: Agency monitoring over the award is unable to be performed. Questioned Costs: None Recommendation: We recommend the County establish internal controls that would ensure compliance with the criteria noted above. The County acknowledges the significant deficiency identified in the 2025 audit related to late submission of required reports. Management has reviewed its existing controls and procedures to identify the point of failure and has implemented changes to ensure proper review of grant requirements and timely filing of reports occur.
Finding 2025-001 Reporting – Annual Reporting Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to th...
Finding 2025-001 Reporting – Annual Reporting Criteria: Education Stabilization Fund (ESF) grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including mandatory reservations. Local Education Agencies submit data to the state education agencies. Key line items must include expenditures by category, object code, and allocations to schools. Audit Recommendation: We recommend management of the District review processes related to reporting for the ESF and establish appropriate internal controls to ensure all reporting requirements are met. Corrective Action Planned: The District will review, update and train staff on the process and internal controls related to reporting for the ESF to ensure compliance with the reporting requirements. Person(s) Responsible: Matthew Keyes, Superintendent ad interim Anticipated Completion Date: December 31, 2025
Finding 2025-003: Untimely Enrollment Status Reporting – the Institution did not provide an enrollment update response to National Student Loan Data System (NSLDS) in a timely manner for July 2024. It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and...
Finding 2025-003: Untimely Enrollment Status Reporting – the Institution did not provide an enrollment update response to National Student Loan Data System (NSLDS) in a timely manner for July 2024. It is recommended the Institution increase controls over enrollment reporting. Comments on Finding and Recommendation(s): During the time, the school was transitioning reporting periods and was reported based on new schedule. This is no longer an issue. Actions Taken or Planned: All student’s enrollment status were verified for the entire year and was found that all statuses reported were correct.
Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Abby Miller Corrective Action Plan: Upon learning of the missed reporting deadline, internal corrective action was implemented immediately, by developing a checklist of important dates and deadlines...
Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Abby Miller Corrective Action Plan: Upon learning of the missed reporting deadline, internal corrective action was implemented immediately, by developing a checklist of important dates and deadlines for grants. The Finance Director and Executive Director will meet quarterly to review grant files and all associated deadlines to ensure timely completion, and to keep the checklist up to date. To increase accountability and oversight of compliance, the checklist along with completion dates will be presented at future CCS Finance Committee Meetings. Proposed Completion Date: November 25,2025
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action plan...
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026
Identifying Number: 2025-001 Finding: The Foundation and College did not timely refund a student’s credit balance. Contact person responsible for corrective action: Laura Reagan, Senior Director of Financial Affairs Corrective Actions Taken or Planned: The Student Billing system omitted the student ...
Identifying Number: 2025-001 Finding: The Foundation and College did not timely refund a student’s credit balance. Contact person responsible for corrective action: Laura Reagan, Senior Director of Financial Affairs Corrective Actions Taken or Planned: The Student Billing system omitted the student from the original refund list due to an inactive address in the system. The credit balance was identified on a routine review of the student billing aging report and subsequently processed. It was completed outside of the 14 day requirement. A process will be put in place to increase the frequency of the aging review to ensure any missed credit balances will be processed within the required time frame. Anticipated Completion date: June 30th, 2026
Corrective Action Plan for Findings and Questioned Costs for the Year Ended June 30, 2025 Presbyterian Home for Children respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Borland Benefield, P.C. 800 Sha...
Corrective Action Plan for Findings and Questioned Costs for the Year Ended June 30, 2025 Presbyterian Home for Children respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Borland Benefield, P.C. 800 Shades Creek Parkway, Suite 875 Birmingham, Alabama 35209 Audit Period: 7/1/2024 – 6/30/2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. 2025-001 – Unaccompanied Children Program – ALN No. 93-676-Reporting – Internal Control (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Health and Human Services FALN: 93.676 Federal Award Identification Numbers: 90ZU0620 Award Year: January 1, 2024 – December 31, 2026 Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented. Grantee Response and Corrective Action Plan: Management agrees with the finding. The Home promptly filed the FFRs on September 11, 2025 when made aware of the late filings. The Home designated the controller with responsibility for grant reporting, including quarterly Federal Financial Reporting (FFR), and will implement policies and procedures to ensure timely filing going forward starting with the October 15, 2025 filing deadline. Responsible Parties: Sam Allison, Controller Doug Marshall, President and CEO Anticipated Completion Date Corrective action will be implemented by the October 15, 2025 quarterly FFR due date. For any questions regarding this plan, please contact Sam Allison, Controller, or Doug Marshall, President and CEO, at 256-362-2114.
The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7...
The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7 reports used for reimbursement claims. With the implementation of CEP, the Food Service Director eliminated Student ID entry at the cash register for grades K-5 to simplify service for younger students and improve meal service efficiency. As permitted by Ohio Department of Education and Workforce (DEW), the District transitioned to using daily paper count sheets to record meals served. This manual process required accurate daily calculations, which introduced risk due to the absence of automated checks. Because the District had historically relied on automated point-of-sale reports, the Assistant Treasurer did not independently recalculate or verify the CN-6 and CN-7 meal counts prior to submission in CRRS. As a result, inaccuracies occurred in multiple monthly reimbursement claims. Effective November 1, 2025, the District implemented corrective measures to strengthen internal controls over meal counting and claiming. The daily count sheets were converted from a paper format to an Excel-based worksheet with built-in formulas to ensure accurate calculation of daily and monthly meal totals for CN-6 and CN-7 reporting. The Food Service Director is responsible for completing the daily count sheets and ensuring that daily totals align with CN-6 and CN-7 report data. The Assistant Treasurer has been designated as the responsible individual for reviewing CN-6 and CN-7 reports and verifying that reported meal counts agree to the reimbursement claim submitted in CRRS prior to submission. These corrective actions establish segregation of duties, improve calculation accuracy, and ensure required internal controls are in place to comply with 7 CFR § 210.8(a) and 7 CFR § 220.11(b). The District believes these measures adequately address the audit finding and will prevent recurrence of meal count inaccuracies in future reimbursement claims.
Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will ...
Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will be filed in a timely manner. Proposed Completion Date: Immediately.
Finding Type: Compliance. Name of Contact Person: Mr. Joshua Stafford, Superintendent. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Corrective Action: ...
Finding Type: Compliance. Name of Contact Person: Mr. Joshua Stafford, Superintendent. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Corrective Action: The District is now aware of the errors that can occur during submission and will ensure the reports have all errors resolved and are filed timely. Proposed Completion Date: Immediately.
The property was repaid $61,198 and internal controls were properly updated.
The property was repaid $61,198 and internal controls were properly updated.
Management agrees with the finding and the funds were deposited to the reserve on July 16, 2024.
Management agrees with the finding and the funds were deposited to the reserve on July 16, 2024.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
Management agrees and is working to submit a RAD for PRAC application that would include this property and two other properties.
Management agrees and is working to submit a RAD for PRAC application that would include this property and two other properties.
Finding # 2025-003 Type: Material weakness reporting Type: Noncompliance over reporting Assisting Listing Number: 43.001 Federal Agency: National Aeronautics and Space Administration Name of Federal Program: Science Finding: The FFR were not reviewed prior to submission by a secondary individual and...
Finding # 2025-003 Type: Material weakness reporting Type: Noncompliance over reporting Assisting Listing Number: 43.001 Federal Agency: National Aeronautics and Space Administration Name of Federal Program: Science Finding: The FFR were not reviewed prior to submission by a secondary individual and were not submitted timely. Federal Financial Reports (FFR) are due within 30 days following the end of each quarter. There should be controls in place to ensure reports are prepared, reviewed and submitted timely. Recommendation: Management should establish a consistent procedure to review and approve reports before submission by a member of management different from the preparer. Corrective Action: The review and late filing noted was the result of a temporary administrative disruption caused by a transition in the Chief Financial Officer role, which included a brief loss of account access necessary to prepare and submit the report. This access issue has been fully resolved and appropriate controls and staffing transition plans are in place. We have implemented a tracking system to ensure all required reports are compiled, reviewed, and submitted prior to the applicable deadline. Anticipated Completion Date December 20, 2025
Action Taken: CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. To verify data reporting accuracy, the Program Director will provide the supporting data to the Grants Manager for review prior to completion of the re...
Action Taken: CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. To verify data reporting accuracy, the Program Director will provide the supporting data to the Grants Manager for review prior to completion of the report. CCYSB will ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all the necessary supporting documentation to justify the reporting.
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