Corrective Action Plans

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The Ohio Department of Education and Workforce audited the Nutrition Department last school year and found the same inconsistencies in its accounting and claiming practices. For this reason, we implemented a new point of sale (POS) system in all schools during the summer of 2024. Implementing the PO...
The Ohio Department of Education and Workforce audited the Nutrition Department last school year and found the same inconsistencies in its accounting and claiming practices. For this reason, we implemented a new point of sale (POS) system in all schools during the summer of 2024. Implementing the POS system will eliminate human errors in our paper-tracking meal-claiming practices. With the new POS system, the cashier presses a “meal” key when students receive a reimbursable meal. Doing so automatically tallies the day's meal counts for breakfast and lunch. The POS system will "flag" schools that have over claimed their enrollment. This flagging system is the same system that is on the CRRS site that the state uses. The new POS can also generate monthly CN-6 & 7 forms, which automatically add up the school's monthly breakfast and lunch counts and are used to file meal reimbursement in CRRS. Daily the managers check their end of day reports to make sure the meals were accounted for properly and not over claimed. At the end of the month our accounting team also checks the meal counts for accuracy before the numbers are entered into CRRS.
Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accoun...
Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accountability and Transparency Act report. As provided in the Work Order, Harbors Division will work with the contractor to develop processes and establish milestones and schedules to complete the work necessary to meet required report submittal deadlines in accordance with the terms of the grant. For example, the checklist and schedule of compliance requirements shall include dates for subrecipient submittals to Harbors Division and granting agency filing deadlines. Harbors Division will institute a compliance review committee comprised of management for oversight of the federal grant program and to expand the support to ensure compliance.
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to...
Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 005 Condition: It was noted during the audit that ineligible expenditures were charged to the food service expenditure function. These expenditures were for a back-to-school picnic and consisted of backpacks with school supplies that were provided to students. These expenditures should not have been charged to the food service function in the District’s general ledger system. Plan: The district is reviewing all expenditures monthly to ensure all of them are recorded with the proper account code. Any changes needed will get a journal entry through the Proviso Treasurer’s Office. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager
Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: June 30,...
Condition: The 2023 data collection form and audit package were not submitted timely. Plan: The Assistant Superintendent for Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: June 30, 2025
Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during ...
Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during Spring 2024 and resulted in an oversight of unofficial withdrawals reported to the Clearinghouse/NSLDS until identified during the audit, a comprehensive corrective action plan has been developed. Our institution is implementing a new ERP system, we will automate enrollment reporting to ensure timely and accurate data submission. Additional staff will be recruited and trained, with cross-training programs to mitigate turnover impact. Regular internal audits will ensure compliance. Improved communication and coordination will enable continuous monitoring to improve overall efficiency and accuracy. Contact person responsible for corrective action: N. Chad Curley Anticipated Completion Date: 09/01/2024
Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gil...
Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gilbert Public Schools Finance Department will provide financial oversight of all State and Federal fund applications and will require finance approval prior to submittal of all State and Federal fund applications initiated by all District departments and schools.
View Audit 344525 Questioned Costs: $1
Finding 2024-003: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: February 7, 2025 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited finan...
Finding 2024-003: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: February 7, 2025 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: On February 7, 2025, the audit was submitted to HUD through REAC. Sessions Village 202 will review the process and procedures in place for the audit, and implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement going forward.
Finding 2024-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 30, 2024 Recommendation: It was recommended Sessions Village 202 deposit the underfunded amount into the account. In additi...
Finding 2024-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 30, 2024 Recommendation: It was recommended Sessions Village 202 deposit the underfunded amount into the account. In addition, it was recommended management of Sessions Village 202 review their internal controls over the reserve for replacements deposit process with the necessary individuals involved in the process to ensure the implementation of general ledger account coding on cash disbursements is consistently performed going forward. Action Taken: In November 2024, the amount was deposited into the account. The Accountant at Sessions Village 202 will review the process and procedures in place with the new A/P Clerk, and implement controls to ensure the appropriate deposits are made going forward.
Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still res...
Finding 2024-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157 Anticipated Completion Date: November 14, 2024 Recommendation: It was recommended Sessions Village 202 obtain the missing signed documents if the tenant still resides at the project. In addition, it was recommended Sessions Village 202 review all tenant files to ensure all other records are complete. Also, it was recommended staff involved in the tenant move-in process review the requirements and revise their current process and procedures as needed to ensure the appropriate forms are completed correctly and kept in the tenant files going forward. Additional controls could include completing a checklist of required signed forms obtained during the move-in process, or having a second individual check the file for completeness. Action Taken: In November 2024, the Property Manager at Sessions Village 202 obtained the missing signed documents for the tenants listed above. The Property Manager at Sessions Village 202 will review the process and procedures in place, and implement controls to ensure the appropriate forms are completed correctly and kept in the tenant files going forward.
Finding 2024-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 28, 2025 Recommendation: It was recommended Cheney Care Community implement internal co...
Finding 2024-002: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 28, 2025 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: On February 28, 2025, the audit was submitted to HUD through REAC. Cheney Care Community will review the process and procedures in place for the audit, and implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement going forward.
Finding 2024-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2025 Recommendation: It was recommended management of Cheney Care Community review...
Finding 2024-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2025 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the financial reporting and close processes to determine whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Action Taken: Cheney Care Community will review their internal controls over the financial reporting and close processes to determine whether additional controls need to be implemented going forward.
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of surplus cash deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director
Management agrees with the finding. The College is in the process of identifying an Enterprise Resource Planning system with a finance module to implement that will facilitate accounting for grants and strengthen internal controls. In the interim, management will restructure the general ledger in th...
Management agrees with the finding. The College is in the process of identifying an Enterprise Resource Planning system with a finance module to implement that will facilitate accounting for grants and strengthen internal controls. In the interim, management will restructure the general ledger in the current system to identify and classify appropriate costs and allocate through monthly journal entries. Monthly monitoring will take place and adjustments made when needed as a part of the month-end closing process.
Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (...
Student Financial Assistance Cluster – Assistance Listing No. 84.007 (Federal Supplemental Educational Opportunity Grants Program), 84.033 (Federal Work Study Program), 84.038 (Federal Perkins Loan Program), 84.063 (Federal Pell Grant Program), 84.268 (Federal Direct Student Loans Program), 93.364 (Nursing Student Loans) 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: When a graduation has been confirmed outside of the normal timeframe due to later grade reporting, the Assistant Registrar will include the Director of Financial Aid and the Associate Director of Financial Aid in an email along with the standard process of notifying the Associate Registrar. The Associate Director of Financial Aid will go directly to NSLDS and enter the graduation date in NSLDS. The Associate Registrar will continue the normal reporting process with the Clearinghouse but this will alleviate challenges that come when the Associate Registrar is resolving discrepancies and can’t report the graduation immediately. Name(s) of the contact person(s) responsible for corrective action: Scott Seibring, Director of Financial Aid Planned completion date for corrective action plan: This process will be implemented starting with the Spring 2025 semester.
All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2025 Corrective Action: The District agrees w...
All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2025 Corrective Action: The District agrees with this finding and will implement the following: • Management will implement a process to properly record and account for federal expenditures.
The Finance Manager will submit to the Federal Audit Clearinghouse for the fiscal year ended June, 30 2024 prior to March 2, 2025.
The Finance Manager will submit to the Federal Audit Clearinghouse for the fiscal year ended June, 30 2024 prior to March 2, 2025.
Finding 525200 (2024-004)
Material Weakness 2024
Checklist for completing quarterly reports will be developed by the Grants Managaer and implemented to ensure all quarterly reports for federal and state grants are completed within 15 days following the end of the quarter. Checklist will be given to the Financial Administrator for review on day 16 ...
Checklist for completing quarterly reports will be developed by the Grants Managaer and implemented to ensure all quarterly reports for federal and state grants are completed within 15 days following the end of the quarter. Checklist will be given to the Financial Administrator for review on day 16 following the end of the quarter. Financial Administrator will email confirmation of completion to CEO.
Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval fr...
Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval from the Indiana Department of Education (IDOE) through the grant application to utilize a portion of the ESSER II grant award for floor replacement throughout the School Corporation. During the audit period, the School Corporation had $88,600 that was disbursed and reported on the SEFA for ESSER II and $142,400 that was disbursed and reported on the SEFA for ESSER III for floor replacement. The School Corporation did not receive approval from the Indiana Department of Education (IDOE) to use ESSER III funding for the flooring project as required for construction or remodeling related projects. The total amount of the flooring project funded by the ESSER III grant, including amounts paid prior to the audit, was $219,992. The portion of the flooring project paid by the ESSER II grant was $163,000 which was properly approved by IDOE. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that each grant application is printed in its entirety, including the narratives, and file them in the appropriate grant files maintained by the business manager. The business manager will verify that the agreed upon expenditures are included in the grant application before any orders are placed or purchases are approved. Additionally, accounting descriptions set up in the financial software will better reflect IDOE-approved expenditures. Anticipated Completion Date: February 25, 2025
View Audit 344409 Questioned Costs: $1
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fede...
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have a contract with the company that included the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $231,000. Audit adjustments were proposed, accepted by the School Corporation, and made to the SEFA to correct the issues noted above. We also noted there was no documented, secondary review of the information in the SEFA by someone other than the preparer. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager/Treasurer Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Davis-Bacon requirements is a repeat finding due to the timing of the prior audit and a lag for new controls to take effect. When the School Corporation is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. The SEFA, which is included with the Annual Financial Report, is reviewed by the deputy treasurer upon its completion. Going forward, any corrections or adjustments made to the SEFA will be reviewed by the deputy treasurer or other district office employee. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.
Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implem...
Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implement the following corrective actions: 1) Journalizing administrative allocations - effective March 31, the Organization will implement a procedure to allocate administrative costs to each applicable federal award program through monthly journal entries within the general ledger. 2) Improved documentation retention - the Organization will establish a process to retain supporting documentation for all costs submitted for reimbursement, ensuring alignment between the general ledger and reimbursement requests. 3) Internal controls for expense classification - the Organization will implement additional controls to prevent expenses from being reclassified within the general ledger after reimbursement requests have been submitted. Any necessary adjustments will be documented with a clear audit trail. These corrective actions will be fully implemented by March 31, 2025, will include and cover all such costs from the start of the fiscal year which began October 1, 2024, and management will monitor compliance to ensure ongoing adherence to these procedures.
2024-001: Filing of Federal Reports SF-425 and OPR Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective ac...
2024-001: Filing of Federal Reports SF-425 and OPR Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective action – IPTF has hired and assigned an experienced individual to assist with all filing requirements within the organization in managing federal grants who will ensure the accounting records are prepared accurately and to ensure that these required reports are submitted on time. Completion date – Management and the Board of Directors implemented the above as of January 2025.
NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. ...
NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately 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: We did a thorough review of the findings, including in depth discussions with our audit firm to understand the details of the findings and to ascertain their root cause. The actions we took last year reduced the incidence rate, but we have more work to do. In addition to continued engagement with NSC, we have engaged with our IT Department – they will assist the Registrar’s office in engaging our Student Information System vendor to improve the accuracy of the data files that we transmit to NSC. We also engaged a consultant to provide us with training and to help us improve processes and reporting time. Name(s) of the contact person(s) responsible for corrective action: Robert Boggs, EdD, University Registrar. Planned completion date for corrective action plan: April 30, 2025.
Finding 2024-005 Recommendation: The University should implement a monthly review process to ensure all student enrollment status changes are captured when certifying enrollment data. View of Responsible Officials and Planned Corrective Actions: During fiscal year 2024, there was a one-time error re...
Finding 2024-005 Recommendation: The University should implement a monthly review process to ensure all student enrollment status changes are captured when certifying enrollment data. View of Responsible Officials and Planned Corrective Actions: During fiscal year 2024, there was a one-time error resulting in manual enrollment statuses not being captured by the National Student Clearinghouse (NSC). Degree and enrollment files were sent timely, however, manual updates of student statuses on the NSC website were not processed successfully leading to inconsistencies. Going forward, enrollment files will be reviewed regularly against the NSLDS website to ensure that all student enrollment statuses are accurate. Individual Responsible for Corrective Action: Deanna Carroll, University Registrar, 610-660-1000, ddaly@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented.
Finding 2024-004 Recommendation: The University should evaluate all program lengths per the website and ensure that program lengths are accurate and that there are no discrepancies when comparing the website to NSLDS. View of Responsible Officials and Planned Corrective Actions: The University will ...
Finding 2024-004 Recommendation: The University should evaluate all program lengths per the website and ensure that program lengths are accurate and that there are no discrepancies when comparing the website to NSLDS. View of Responsible Officials and Planned Corrective Actions: The University will immediately review all program lengths and update the website as well as Banner. Moving forward, Banner will be the system of record for program lengths and basis for reporting to the NSLDS. Any updates or changes to the website will require approval from the Registrar and Financial Aid Offices to ensure that all records are consistent and accurate. Individual Responsible for Corrective Action: Deanna Carroll, University Registrar, 610-660-1000, ddaly@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented.
The University identified certain automated COD communication and reporting rules in our Student Information System (SIS) that were not working properly during the 2023-2024 aid year. The breakdown of these automated rules required manual interventions to have all FDL and Pell disbursements reported...
The University identified certain automated COD communication and reporting rules in our Student Information System (SIS) that were not working properly during the 2023-2024 aid year. The breakdown of these automated rules required manual interventions to have all FDL and Pell disbursements reported to COD. Due to significant staffing turnover in the financial aid department and the manual interventions needed, not all reporting was able to be completed within 15 days. The University has since hired an expert directly from our SIS company to evaluate and fix all malfunctioning rules so that manual intervention is not required going forward.
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