FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
57,935
In database
Filtered Results
19,433
Matching current filters
Showing Page
227 of 778
25 per page

Filters

Clear
Active filters: Reporting
Finding 528775 (2024-002)
Significant Deficiency 2024
Stephens College
MO
Student Financial Aid Reporting Significant Deficiency
AUDIT FINDINGS Finding Reference Number: Finding 2024-002 Description of Finding: Statement of Condition: The Financial Aid Office does not consistently report disbursement dates to COD correctly. Two (2) out of six (6) students tested had been incorrectly reported to COD. Statement of Concurrence o...
AUDIT FINDINGS Finding Reference Number: Finding 2024-002 Description of Finding: Statement of Condition: The Financial Aid Office does not consistently report disbursement dates to COD correctly. Two (2) out of six (6) students tested had been incorrectly reported to COD. Statement of Concurrence or Nonconcurrence: According to 34 CFR 668.164(a), Disbursing Funds, an institution makes a disbursement of Title IV, HEA funds on the date that the institution credits a student’s account at the institution or pays a student or parent directly with funds received from the Secretary; or institutional funds used in advance of receiving Title IV, HEA funds. Corrective Action: To ensure timely and accurate processing of financial aid disbursements, the Office of Accounting and the Office of Financial Aid will implement a Disbursement Memorandum outlining specific procedures. The Office of Accounting must upload disbursement files into PowerCampus on the same day they are received from the Office of Financial Aid. If disbursement files cannot be uploaded due to system issues, staff illness, or other delays, the Office of Accounting must immediately notify the Office of Financial Aid. In such cases, the Office of Financial Aid will update disbursement dates in COD as needed. The Office of Financial Aid already has a process in place to identify and correct mismatches between disbursement dates in PowerFAIDS and COD, and this process will continue as part of ongoing reconciliation efforts. The Office of Accounting will maintain awareness of the importance of same-day uploads and exercise diligence in ensuring compliance with this requirement. This corrective action plan will enhance coordination between offices, reduce discrepancies, and improve compliance with federal reporting requirements. Name of Contact Person: Keri Gilbert Associate Vice President of Financial Aid Analytics and Compliance (573) 876-7106 Projected Completion Date: 3/10/2025
View Audit 346833
Finding 528773 (2024-002)
Material Weakness 2024
Saline County, Nebraska
NE
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
County will implement procedures to ensure reporting is completed correctly.
County will implement procedures to ensure reporting is completed correctly.
View Audit 346806
Finding 528727 (2024-005)
Material Weakness 2024
Evansdale Municipal Housing Authority
IA
HUD Housing Programs Material Weakness Reporting
2024-005 Financial Data Schedule - Management Agrees with Finding. EMHA is aware of the importance of timely submissions and has discussed the late submission from FY24 with the fee accountant. The director will work closely with the accountant to make sure future submissions are submitted by manda...
2024-005 Financial Data Schedule - Management Agrees with Finding. EMHA is aware of the importance of timely submissions and has discussed the late submission from FY24 with the fee accountant. The director will work closely with the accountant to make sure future submissions are submitted by mandated deadlines.
View Audit 346789
Finding 528724 (2024-003)
Material Weakness 2024
North Miami Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the two projects 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 fed...
Context: For the two projects 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 contracts 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 $447,034 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: 765-985-3891 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If NMCS enters into contractual agreements where Davis-Bacon rules will apply we make arrangements before the contract is signed to meet all of the necessary requirements. Anticipated Completion Date: 3/1/2025
View Audit 346755
Finding 528722 (2024-001)
Significant Deficiency 2024
Froedtert Health, Inc. and Affiliates
WI
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.303
Corrective Actions Relating to Federal Awards: Finding 2024 001 Lack of review and approval of Time and Effort Reporting Corrective Actions Manual processes will be ...
Corrective Actions Relating to Federal Awards: Finding 2024 001 Lack of review and approval of Time and Effort Reporting Corrective Actions Manual processes will be reinforced regarding time and effort reporting (T/E) and Operations (Ops) will be instructed to hold each drawdown until all processes are completed and approved by the Grant Program Manager. Grant Program Manager will also conduct more frequent internal monitoring of completeness of records, and create an e-learning for all team members involved in the grant process regarding the steps that need to be followed. The Froedtert ThedaCare Health (FTCH) compliance team has created a proposal to implement a Grant Management Software solution. The software solution will have mechanisms for facilitating automated and streamlined processes to support time and effort documentation requirements. Specific actions to be taken include: Party Responsible Laurie Moore, Grant Program Manager Corrective Action Reinforce T/E and implement hold practice with each Ops owner expensing salaries Anticipated Completion Date April 1, 2025 Party Responsible Laurie Moore, Grant Program Manager Corrective Action Increase internal monitoring frequency for grants expensing salaries Anticipated Completion Date Beginning April 15, 2025 and ongoing thereafter Party Responsible Laurie Moore, Grant Program Manager Corrective Action Create e-learning Anticipated Completion Date Create Learning: May 1, 2025 Implementation: June 1, 2025 (If not able to do e-learn, will publish PowerPoint)
View Audit 346753
Finding 528720 (2024-001)
Significant Deficiency 2024
Seattle University
WA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2024-001: Department of Education Common Origination and Disbursement (COD) Reporting Corrective Action The University has reviewed its reporting controls. The responsible department has strengthened its audit process to ensure the disbursement reporting is received by the COD within the of ...
Finding 2024-001: Department of Education Common Origination and Disbursement (COD) Reporting Corrective Action The University has reviewed its reporting controls. The responsible department has strengthened its audit process to ensure the disbursement reporting is received by the COD within the of 15 day window requirement. Anticipated Date of Completion: June 2024 Person Responsible for Corrective Action Plans Joe Cater, Assistant Vice President for Finance and Controller (206) 220-8283 caterj@seattleu.edu
View Audit 346746
Finding 528709 (2024-001)
Significant Deficiency 2024
Bucknell University
PA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 01, 2023 - June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consisten...
Department of Education Bucknell University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 01, 2023 - June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2024-001 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University review procedures around sending correct information to the NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Bucknell continues to review and refine its existing process of reporting student enrollment data to the NSLDS at both the campus level and program level. Name(s) of the contact person(s) responsible for corrective action: Tim Kracker, University Registrar and Erin Wolfe, Director, Financial Aid Planned completion date for corrective action plan: December 31, 2024 If the Department of Education has questions regarding this plan, please call Elizabeth D. Stewart, Associate Vice President, Treasurer & Controller at 570-577-3108.
View Audit 346714
Hoover-Schrum Memorial School District 157
IL
Questioned Costs Reporting § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $5,331 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determ...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $5,331 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on one function object code by a cumulative amount of $5,331. Under 2530-500, total expenditures were $1,084,669 but District claimed $1,090,000, resulting in an overclaim of $5,331. Plan: Management will review its policies and procedures to ensure that potential expenditures are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 346693 Questioned Costs: $1
Hoover-Schrum Memorial School District 157
IL
Reporting Procurement, Suspension & Debarment § 200.302
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $80,199 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determine...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $80,199 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District paid the expenditures in FY25 and thus should have been reported on a subsequent period's expenditure report. Plan: Management will review its policies and procedures to ensure that potential expenditures are deemed to be allowable in the proper reporting period before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 346693
Hoover-Schrum Memorial School District 157
IL
Reporting Subrecipient Monitoring
Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion...
Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 346693
Hancock County Homes Foundation
ME
Reporting Matching / Level of Effort / Earmarking
Management will establish more oversight on the deposits to replacement reserve account.
Management will establish more oversight on the deposits to replacement reserve account.
View Audit 346629
Finding 528649 (2024-001)
Significant Deficiency 2024
Isabella County
MI
Reporting
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in Isabella County’s Single Audit report for the year ended September 30, 2024, and corrective action to be completed. 2024-001 – Variance in Quarterly Reporting. Auditor Descr...
Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in Isabella County’s Single Audit report for the year ended September 30, 2024, and corrective action to be completed. 2024-001 – Variance in Quarterly Reporting. Auditor Description of Condition and Effect: During the audit, we noted a variance between amounts reported in quarters one and four of the quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2024. As a result of this condition, the County did not fully comply with the requirements of the grant award or the Uniform Guidance. Auditor Recommendation: We recommend that the County reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. Corrective Action: Management will conduct cross-checks between the general ledger entries and amounts reported on the quarterly ARPA P&E reports to ensure accuracy in amounts reported for the period. Management will also review classification of project categories on quarterly P&E reports to ensure accuracy. Responsible Person: Chris Witmer, Director of Finance. Anticipated Completion Date: 09/30/2025
View Audit 346615
Finding 528612 (2024-001)
Material Weakness 2024
Western Illinois University
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Planned Corrective Action: The University will reassess internal documentation and procedures that were in place to ensure all required campus-level data and program-level data was being reported to NSLDS via NSC. Contact person responsible for corrective action: Roberta Smith/Sarah Lawson Antici...
Planned Corrective Action: The University will reassess internal documentation and procedures that were in place to ensure all required campus-level data and program-level data was being reported to NSLDS via NSC. Contact person responsible for corrective action: Roberta Smith/Sarah Lawson Anticipated Completion Date: 06/30/25
View Audit 346597
Finding 528611 (2024-001)
Significant Deficiency 2024
City of Worcester, Massachusetts
MA
Subrecipient Monitoring Reporting Significant Deficiency
The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...
The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development 2024-001 Community Development Block Grant - Assistance Listing Number 14.218 Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Worcester will strengthen its procedures to comply with the FSRS reporting requirements and ensure all subawards are appropriately reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Alexis Delgado, Assistant Budget Director – Grants Planned completion date for corrective action plan: April 30, 2025
View Audit 346595
Finding 528610 (2024-001)
Material Weakness 2024
Montgomery County Housing Authority
TX
HUD Housing Programs Reporting
MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Non current Valuati...
MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Non current Valuations and Inadequate Disclosure for Defined Benefit Pension Plan Condition: All material amounts included in the financial statements should have valuations as of the last day of the audit year. In addition, the footnotes should include all of the disclosures that are required. Both of these elements are required by accounting principles generally accepted in the United States. Corrective Action Planned I am Roxanne Albizuri, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2025
View Audit 346591
Finding 528607 (2024-006)
Material Weakness 2024
Navajo Health Foundation - Sage Memorial Hospital Inc.
AZ
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.303 § 200.400 § 200.475
Management’s Response: The Finance team of Financial Controller and Senior Accountant are responsible for the reconciling grant revenue, grant receivables and unearned revenue accounts monthly. Proper monitoring and accurate documentation of COVID-19 related activities, including any and all expendi...
Management’s Response: The Finance team of Financial Controller and Senior Accountant are responsible for the reconciling grant revenue, grant receivables and unearned revenue accounts monthly. Proper monitoring and accurate documentation of COVID-19 related activities, including any and all expenditures will be tracked, properly documented and reconciled. Training and monitoring of grant activity will continue in fiscal year 2025. This will be completed by September 30, 2025. Estimated Completion Date: September 30, 2025 Responsible Position: Brochelle Shirley, Financial Controller, and Dawn Bowens, Senior Accountant
View Audit 346589
Finding 528605 (2024-003)
Material Weakness 2024
Hudson County Schools of Technology
NJ
Cash Management Reporting Internal Control / Segregation of Duties
Management will budget and account for WIOA grant activity in the District's financial reporting system.
Management will budget and account for WIOA grant activity in the District's financial reporting system.
View Audit 346585
Finding 528559 (2024-002)
Significant Deficiency 2024
Catholic Reflief Services - US Conference of Catholic Bishops
MD
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.303 § 200.309 § 200.403
2.1 Ensure timely reconciliation of inventory distributions in order to record the transactions in the correct accounting period. Responsible Official: Head of Operations, Supply Chain Managers, DRD Operations, SCM RTAs, Completion Date: September 30, 2025
2.1 Ensure timely reconciliation of inventory distributions in order to record the transactions in the correct accounting period. Responsible Official: Head of Operations, Supply Chain Managers, DRD Operations, SCM RTAs, Completion Date: September 30, 2025
View Audit 346571
Finding 528551 (2024-002)
Material Weakness 2024
Southwest Detroit Environmental Vision
MI
Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514
To ensure fiscal compliance and operational efficiency, grant activities will undergo enhanced monitoring through the addition of monthly reviews of review revenue and expense recognition, regular comparisons against budget and award terms, and provide targeted training for new grant managers and ac...
To ensure fiscal compliance and operational efficiency, grant activities will undergo enhanced monitoring through the addition of monthly reviews of review revenue and expense recognition, regular comparisons against budget and award terms, and provide targeted training for new grant managers and accounting staff on expenditures to meet grant spend down schedules. This finding relates to one legacy grant.
View Audit 346558
Finding 528533 (2024-005)
Material Weakness 2024
Gary Community School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2024-005 Subject: Child Nutrition Cluster –Reporting Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials:...
FINDING 2024-005 Subject: Child Nutrition Cluster –Reporting Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Gary Community School Corporation (GCSC) is taking immediate action to strengthen internal controls over meal count reporting. The district will fully utilize the Skyward Student Information System to track all meals, including those processed through the Point of Sale (POS) system and a la carte items, ensuring a standardized process across all schools. To improve accuracy and prevent over-claiming, GCSC is implementing a unique student ID system where each student will either scan their ID card or manually enter their assigned ID number when receiving a meal. The CFO/Food Service Director will conduct daily reconciliations of meal counts with the Food Service Management Company (FSMC) and verify all claims against source records to prevent errors. Monthly claims will be reviewed for accuracy, ensuring that second student meals and staff meals are excluded. Additionally, GCSC will establish clear policies and procedures requiring the FSMC to provide complete and accurate data for all claim submissions. Regular internal audits and staff training will be conducted to enforce compliance, and an oversight process will be implemented to detect and correct discrepancies before submission. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by March 2025.
View Audit 346557
Finding 528490 (2024-002)
Significant Deficiency 2024
Lyon College
AR
Student Financial Aid Reporting Significant Deficiency
Corrective Action: The “Timely Reporting” issue resulted from a misunderstanding in the Registrar’s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office’s personnel and established procedures designed to prevent it from happening in ...
Corrective Action: The “Timely Reporting” issue resulted from a misunderstanding in the Registrar’s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office’s personnel and established procedures designed to prevent it from happening in the future. The “Funds Not Returned Timely” reflects continued improvements resulting from policies already established to enhance compliance with attendance reporting and tracking of those reports by the Registrar and Financial Aid Offices. The College will continue to reinforce compliance with the attendance monitoring and reporting policy, as well as refine procedures for active monitoring of those reports by these two offices. In particular, the process of evaluating whether students who are on the two-week absence report in any one class are in fact at risk of falling out of enrollment status overall. Proposed Completion Date: June 30, 2025
View Audit 346502
Finding 528489 (2024-005)
Significant Deficiency 2024
Orange County, North Carolina
NC
HUD Housing Programs Subrecipient Monitoring Material Weakness
The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & appr...
The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & approval.  Assign responsible parties for each step in the process.  Conduct weekly check-ins during reporting periods to track progress. Name of contact person: Gary Donaldson 206
View Audit 346492
Finding 528481 (2024-015)
Significant Deficiency 2024
State of Kansas
KS
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We identified one student disbursement at Fort Hays State University that was not reported to the COD within 15 days after originally being rejected by the COD system. Recommendation: We recommen...
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We identified one student disbursement at Fort Hays State University that was not reported to the COD within 15 days after originally being rejected by the COD system. Recommendation: We recommend that the University implement procedures to ensure that student disbursements are reported to the COD on a timely basis, particularly those that are originally rejected. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The University will evaluate and enhance current procedures to ensure the timely reporting of student disbursements to COD. Name(s) of the contact person(s) responsible for corrective action: Chantelle Arnold Planned completion date for corrective action plan: March 2025
View Audit 346470
Finding 528479 (2024-014)
Significant Deficiency 2024
State of Kansas
KS
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We noted that for two of the students tested, the enrollment statuses reported in NSLDS were still listed as withdrawn (W) despite graduating (G). This included one student from the University of ...
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We noted that for two of the students tested, the enrollment statuses reported in NSLDS were still listed as withdrawn (W) despite graduating (G). This included one student from the University of Kansas who graduated in December 2023 and one student at Fort Hays State University who graduated May 2024. In addition, we noted that some of the institutions did not have an observable, auditable internal control over the submission process at the time of testing. Recommendation: We recommend that the institutions implement procedures to ensure that enrollment statuses, particularly those who were initially marked as withdrawn but need to be moved to graduated, are reported correctly and timely. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Fort Hays State University: The University will evaluate and enhance current procedures to ensure the accurate and timely reporting of student status changes to NSLDS. University of Kansas (KU): KU has implemented a process to review students who withdrew during the semester then subsequently graduated at the end of that semester. This ensures that their enrollment status, which is accurately updated in the National Student Clearinghouse (NSC), is subsequently reflected in the National Student Loan Data System (NSLDS) in a timely manner. Pittsburg State University: The University will evaluate internal controls around NSLDS status change submission process and work with the IT department to implement an observable control procedure. Kansas State University: The University has reviewed their process and identified a control and will maintain documentation of this control occurring. Emporia State University: The University will evaluate their procedures around NSLDS status change submissions and implement a formalized control procedure to document the review of this process. Name(s) of the contact person(s) responsible for corrective action: Fort Hays State University: Chantelle Arnold, Doug Storer University of Kansas: Casey Wallace, University of Kansas Registrar Pittsburg State University: Melinda Roelfs, Registrar Kansas State University: Kelley Brundage, University Registrar Emporia State University: Sheri Brooks, Registrar Planned completion date for corrective action plan: Fort Hays State University: April 2025 University of Kansas: March 4, 2025. Pittsburg State University: July 2025 Kansas State University: March 10, 2025 Emporia State University: April 2025
View Audit 346470
Finding 528473 (2024-012)
Material Weakness 2024
State of Kansas
KS
Subrecipient Monitoring Reporting § 200.303 § 200.501
Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Condition: Kansas Division of Emergency Management (Management) did not track, determine or monitor the audit verification requirement for its subrecipients in a timely manner. Recommendation: We recommend that the...
Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Condition: Kansas Division of Emergency Management (Management) did not track, determine or monitor the audit verification requirement for its subrecipients in a timely manner. Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients to ensure that subrecipients are audited in accordance with Subpart F timely. We recommend that a clear timeline and tracking for this monitoring be added to the policies and procedures. Views of responsible officials: Management does not agree with this finding. Action taken in response to finding: Explanation of disagreement with audit finding: • KDEM manages the grant expenditures during the entire lifespan of the project. Scope of work is matched with actual expenses and validated before sending to FEMA for close-out. • KDEM’s audit tracker identifies when audit letters were sent and can be verified through email verification sent to sub-recipients. • There is no regulation stipulating what is “timely”. KDEM verifies audits annually. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal, Fiscal & Grants Management Section Chief Planned completion date for corrective action plan: See above.
View Audit 346470
« 1 225 226 228 229 778 »