Corrective Action Plans

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The Organization will work with the audit firm to ensure that the data collection form is filed timely in the future.
The Organization will work with the audit firm to ensure that the data collection form is filed timely in the future.
Identifying Number: 2024-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are...
Identifying Number: 2024-001 Finding: Untimely Submission of the Data Collection Form Corrective Action Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person Responsible for Corrective Action Plan: Dillon Herman, Village Treasurer Completion Date: 12/20/2024
Performance reports will be filed in a timely manner to avoid missing the deadline.
Performance reports will be filed in a timely manner to avoid missing the deadline.
The School's administration along with the School business service provider will ensure that the quarterly cash and final expenditure reports are reconciled to the accounting software records. The general ledger and trial balance will be prepared and made part of the submission file prior to the sub...
The School's administration along with the School business service provider will ensure that the quarterly cash and final expenditure reports are reconciled to the accounting software records. The general ledger and trial balance will be prepared and made part of the submission file prior to the submission of the quarterly cash and final expenditure reports.
The San Bernardino Community College District acknowledges and understands the recommendations associated with the Special Tests and Provisions – Enrollment Reporting audit finding. The District has examined the elements detailed by the finding and is committed to implementing appropriate controls t...
The San Bernardino Community College District acknowledges and understands the recommendations associated with the Special Tests and Provisions – Enrollment Reporting audit finding. The District has examined the elements detailed by the finding and is committed to implementing appropriate controls to prevent future non-compliance. The District will enhance current internal controls, develop and implement new supporting procedures and institute best practices as part of this corrective action. Actions to be taken include: the improved collaboration between District Support Services, the Financial Aid Office, and the Admission and Records Office to ensure accurate enrollment data reporting. District staff shall report to the Financial Aid Office immediately after each submission is completed to the National Clearinghouse. The Financial Aid Office shall utilize NSLDS reports to ensure all records are submitted and modified in a timely manner. Immediate action has taken place to address this deficiency, and collaborative efforts will continue to ensure compliance in this reporting area by the start of the Spring 2025 semester.
View of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure student enrollment information is updated and accurate on the NSLDS Access website.
View of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure student enrollment information is updated and accurate on the NSLDS Access website.
Finding 519365 (2024-005)
Significant Deficiency 2024
Significant Deficiencies in Internal Control over Compliance 2024-005 – Reporting Corrective Actions – Sheridan County Issue: Internal controls to the retention of documentation supporting data on ARPA reports submitted to the U.S. Department of Treasury were not followed. Corrective Action: ...
Significant Deficiencies in Internal Control over Compliance 2024-005 – Reporting Corrective Actions – Sheridan County Issue: Internal controls to the retention of documentation supporting data on ARPA reports submitted to the U.S. Department of Treasury were not followed. Corrective Action: • Grants Administrator will ensure that login access is maintained in the U.S. Department of Treasury portal. This includes signing up for email notification of pending due dates and communications released through the portal. • Grants Administrator will create a separate folder containing all projects and contracts that fall under ARPA funding. This folder will be updated monthly or as needed to ensure all documents are available for the annual audit. • Grants Administrator will coordinate with departments being awarded additional ARPA funding to ensure reporting requirements are met and completed within assigned timelines. Implementation of Corrective Action: • Corrective action will be implemented immediately to ensure reporting timelines are identified and met. • New folders to hold all projects, contracts, reporting information will be created for current and future projects. These folders will be made available to auditors as requested throughout the year as well as during the 2025 annual audit process.
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge tha...
Views of responsible officials and planned corrective actions: The Board believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures and SEFA in accordance with the accrual basis of accounting.
When cash becomes available, the Organization will deposit the underfunded amount into the replacement reserve account.
When cash becomes available, the Organization will deposit the underfunded amount into the replacement reserve account.
View Audit 338161 Questioned Costs: $1
Finding 519309 (2024-001)
Significant Deficiency 2024
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and has made the transfer into the replacement reserve account.
We agree with the auditor's comments, and the following actions have been taken to ensure all expenditures are allocated to the correct programs: 1. Prior to submitting the monthly meal claims to the California Nutrition Information & Payment System (CNIPS), a monthly meal count report is generated...
We agree with the auditor's comments, and the following actions have been taken to ensure all expenditures are allocated to the correct programs: 1. Prior to submitting the monthly meal claims to the California Nutrition Information & Payment System (CNIPS), a monthly meal count report is generated from MealTime, the point of sale program for each school site. 2. The montly meal count numbers are entered into CNIPS, and then the MealTime report is used to verify the meal counts match. 3.The Office Assistnant verifies the site claim numbers to ensure there are no errors or typos. Jason Hill, Director of Nutrition Services, is responsible for implementing this corrective action.
Finding 519300 (2024-001)
Significant Deficiency 2024
Management agrees with the finding and has made the transfer into the replacement reserve account.
Management agrees with the finding and has made the transfer into the replacement reserve account.
2024-001 Inaccurate Report Submitted to the Funders Criteria: According to the terms of the funding agreements and applicable grant management guidelines, the Organization is required to submit accurate, complete, and timely financial and performance reports to funders. These reports must align with...
2024-001 Inaccurate Report Submitted to the Funders Criteria: According to the terms of the funding agreements and applicable grant management guidelines, the Organization is required to submit accurate, complete, and timely financial and performance reports to funders. These reports must align with the Organization's internal controls, including the data maintained in its program management system. Accuracy and consistency between internal data and reports submitted to funders are essential to ensure compliance with funding requirements and maintain transparency. Client Response: During the program, the designated compliance manager passed away. Moving forward, the organization will ensure that multiple people are trained to complete compliance obligations. Proposed Implementation Date – December 1, 2024 Name of Contact Person – John Edwards, Sr. Email:jledwards@umadaop.org Phone: 419-255-4444
Corrective Action Plan and Views of Responsible Officials The District will review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports at the time the reports are pre...
Corrective Action Plan and Views of Responsible Officials The District will review their policies and procedures related to required reporting requirements of federal awards and ensure that general ledger reports being used are the most accurate and up to date reports at the time the reports are prepared and maintain those copies as support for the report should subsequent adjustments or transfers happen within those programs being reported.
2024-002 Davis-Bacon Act Compliance Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (O...
2024-002 Davis-Bacon Act Compliance Federal Assistance Listing Number: 84.041 Program: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: $-0- Repeat Finding: This is not a repeat finding. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for construction projects paid with federal Impact Aid monies. In addition, weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Criteria: Department of Labor (DOL) 29 CFR part 5, Labor Standards Provisions Applicable to Contracts Governing Federally Financed and Assisted Construction. Non-federal entities shall include in their federally funded construction contracts in excess of $2,000, that are subject to the Wage Rate Requirements of the Davis-Bacon Act, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the U.S. Department of Labor weekly, for each week in which any contract work is performed, a copy of the payroll and a statement of compliance (certified payrolls). This reporting is often done using Optional Form WH-347, which includes the required statement of compliance. Corrective Action: The District will implement monitoring procedures over the procurement process to ensure provisions of the Davis-Bacon Act are implemented into contracts and that certified payrolls are obtained, when necessary. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager
2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: Ju...
2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: $4,397.30 of underreported claims Repeat Finding: This is not a repeat finding. Condition/Context: The District did not properly calculate, and report meal claims accurately for three of 4 months selected during the current year. This led to the District under-reporting $4,397.30 in student meal claims. Criteria: The Uniform Guidance compliance supplement. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Corrective Action: The District will implement review procedures as part of the meal claim process to ensure claims reported match with District records. The District will ensure any over/under reporting is investigated and resolved in a timely manner. The District will review reports from FY24 and ensure any unclaimed meals are properly reconciled, as applicable. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager
View Audit 337968 Questioned Costs: $1
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement ...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement Enrollment information, including the effective date of separation from the institution, must be accurately reported within 30 days whenever attendance changes for a student, unless a roster will be submitted within 60 days. The changes include reductions or increases in attendance levels, withdrawals, graduations, and approved leaves-of absence. It is the institution’s responsibility, as a participant in the Title IV aid programs, to monitor and report these changes to the National Student Loan Data System (“NSLDS”). (NSLDS Enrollment Reporting Guide November 2022, and 34 CFR 685.309(b)) Condition Of the fifteen students selected for enrollment reporting testing, two students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University will continue to remain vigilant in its oversight over timely communication of enrollment reporting detail to NSLDS. In both instances, the data we had sent to the National Student Clearinghouse (NSC) was not received by NSLDS in a timely fashion. We will review our reporting schedule and make the appropriate changes to our reporting timeline to ensure the data we report to the NSC is subsequently received by NSLDS within regulations. Names of Contact Person Responsible for Correction Action: Frank Mullen, Associate Vice President of Financial Aid Anticipated Completion Date: November 14, 2024
The King William County Finance Department developed a reporting schedule to avoid missing deadlines and ensure timely State and Local Fiscal Recover Funds (SLFRF) compliance reporting. • KWC Finance created a reporting calendarwith specific deadlines. • KWC Finance uses calendar tools (e.g., Google...
The King William County Finance Department developed a reporting schedule to avoid missing deadlines and ensure timely State and Local Fiscal Recover Funds (SLFRF) compliance reporting. • KWC Finance created a reporting calendarwith specific deadlines. • KWC Finance uses calendar tools (e.g., Google Calendar, Outlook) to set reminders well in advance of each deadline.
FSTC will submit the SF-SAC Single Audit Data Collection Forms within the required timeframes in the future or agency will request an extension to file.
FSTC will submit the SF-SAC Single Audit Data Collection Forms within the required timeframes in the future or agency will request an extension to file.
Fed Agency Name: US Department of Agriculture Program Name: Impact Aid CFDA #: 84.041 Finding Summary: Impact aid annual application did not have evidence of the reporting figures used at the time of submission of the report. Corrective Action Plan: The District will set up a system to store ...
Fed Agency Name: US Department of Agriculture Program Name: Impact Aid CFDA #: 84.041 Finding Summary: Impact aid annual application did not have evidence of the reporting figures used at the time of submission of the report. Corrective Action Plan: The District will set up a system to store and track the necessary records for reporting, ensuring they are available for future audits. Responsible Individual: Cassandra Stahlke Chief Financial Officer Anticipated Completion Date: June 30, 2025
Finding 519209 (2024-002)
Significant Deficiency 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special tests and Provisions - Enrollment Corrective Action Plan: The Admissions and Records Office is currently responsible for reporting student enrollment to National Student Cle...
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special tests and Provisions - Enrollment Corrective Action Plan: The Admissions and Records Office is currently responsible for reporting student enrollment to National Student Clearinghouse (NSC). Once enrollment is validated and certified, it is reported directly to the National Student Loan Data System (NSLDS). Grayson College does not report enrollment directly in NSLDS. The OFA requests a copy of the validated and certified NSC enrollment report from the Admissions and Records Office to double check accuracy by performing a random selection of students to confirm they have been reported correctly in NSLDS. If, for some reason, a student’s enrollment is not correct in NSLDS, the OFA contacts NSC to get an understanding as to why it is not reported correctly to NSLDS. This happens after each validated and certified cycle, including all module terms (8-week and mini-mester). The College is investigating how to conduct a batch validation, which will be more robust than the sampling method. GC Financial Aid staff have received additional training and understand the importance of V4 and V5 verification coupled with accurate reporting to the NSLDS. They are committed to making sure these actions as stated occur each semester. Name of Contact Persons: Carolyn Kasdorf - Vice President of Business Services. Stephanie Martin - Director of Financial Aid and Veteran Services Projected Completion Date: 2025
Finding 519205 (2024-001)
Significant Deficiency 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special Tests and Provisions - Verification Corrective Action Plan: The Office of Financial Aid (OFA) has begun to monitor students that are selected for V4 and V5 verification by t...
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Special Tests and Provisions - Verification Corrective Action Plan: The Office of Financial Aid (OFA) has begun to monitor students that are selected for V4 and V5 verification by the U.S. Department of Education. Once available on FSA Partner Portal, the OFA reports any students that have or have not submitted necessary paperwork to finalize verification. After initial reporting, the OFA continues to monitor and report new V4 & V5 students within the 60-day timeframe requirement. Once students fulfill the verification request, the OFA updates the Verification of Identity portal as applicable. As of December 2, 2024, the Verification of Identity portal is not available for either 2024-25 or 2025-26 reporting for any Institution of Higher Education. At this time, it is unknown when the portal for reporting will be available. Name of Contact Persons: Carolyn Kasdorf - Vice President of Business Services. Stephanie Martin - Director of Financial Aid and Veteran Services Projected Completion Date: 2025
Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.
Management agrees with this finding and will implement a more detailed review process for PTE and subrecipient monitoring requirements to ensure grant requirements are being appropriately followed.
View Audit 337813 Questioned Costs: $1
2024-001 Investments for Public Works and Economic Development Facilities – Assistance Listing No. 11.300 Recommendation: The College should implement formal review procedures to document review and approvals over required reports in addition to procedures to ensure reports are being submitted timel...
2024-001 Investments for Public Works and Economic Development Facilities – Assistance Listing No. 11.300 Recommendation: The College should implement formal review procedures to document review and approvals over required reports in addition to procedures to ensure reports are being submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Routine communication between program directors and accounting staff will include discussion of reporting timeline in order to ensure timely submission. The Finance Department will review and approve required reports that are prepared by grant program directors. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: February 28, 2025.
2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented tim...
2024-003 Career and Technical Education – Basic Grant to States – Assistance Listing No. 84.048 Child Care and Development Block Grant – Assistance Listing No. 93.575 Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will conduct an annual review and certification of time and effort. Name(s) of the contact person(s) responsible for corrective action: Jacob Wheeler, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2025
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