Corrective Action Plans

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Condition: The University did not timely notify student or parent within 30 days of crediting the student’s account with FDL. Planned Corrective Action: When posting direct loans to the student’s account, we add a touchpoint to the student’s record. This automatically sends an email to the student. ...
Condition: The University did not timely notify student or parent within 30 days of crediting the student’s account with FDL. Planned Corrective Action: When posting direct loans to the student’s account, we add a touchpoint to the student’s record. This automatically sends an email to the student. We will mail a notification to the parent in the case of a Parent PLUS loan. Contact person responsible for corrective action: Nicole Neal Anticipated Completion Date: 11/01/2023
Condition: Shawnee State University did not report student status changes timely and accurately for certain students who withdrew during the year. Planned Corrective Action: Shawnee State University will perform a comprehensive review of reporting procedures (including review of reporting process, p...
Condition: Shawnee State University did not report student status changes timely and accurately for certain students who withdrew during the year. Planned Corrective Action: Shawnee State University will perform a comprehensive review of reporting procedures (including review of reporting process, personnel responsibilities, system modifications) and make revisions to workflow to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: James Farmer, Chief Enrollment Officer and Greg Ballengee, Chief Financial Officer Anticipated Completion Date: 12/31/2023
The District will review reporting timelines and reschedule to allow additional time for unforeseen issues. Personnel Responsible for Implementation: Nyame-Tease Prempeh Position of Responsible Personnel: Assistant Director of Accounting Expected Date of Implementation: November 1, 2023
The District will review reporting timelines and reschedule to allow additional time for unforeseen issues. Personnel Responsible for Implementation: Nyame-Tease Prempeh Position of Responsible Personnel: Assistant Director of Accounting Expected Date of Implementation: November 1, 2023
Los Angeles Trade Technical College The cause of the incorrect link was a clerical error, and the error has since been corrected, the condition no longer exists and is resolved. Personnel Responsible for Implementation: LATTC – Charalambos Ziogas/Daniel Friedman Position of Responsible Personnel: V...
Los Angeles Trade Technical College The cause of the incorrect link was a clerical error, and the error has since been corrected, the condition no longer exists and is resolved. Personnel Responsible for Implementation: LATTC – Charalambos Ziogas/Daniel Friedman Position of Responsible Personnel: VPAS/CFA Expected Date of Implementation: October 16, 2023 Los Angeles Pierce College The college will work with District staff to update the process of reviewing, approving, and publishing or providing the reports to appropriate websites and agencies. Personnel Responsible for Implementation: Ron Paquette Position of Responsible Personnel: Associate Vice President, Admin Services Expected Date of Implementation: November 1, 2023
A. Incorrect Calculation of Return to Title IV Funds East Los Angeles College The corrective action plan that will be put in place is to develop a chart with a predetermined number of days based on the enrollment period. This will avoid the manual counting of the number of days for each student. We...
A. Incorrect Calculation of Return to Title IV Funds East Los Angeles College The corrective action plan that will be put in place is to develop a chart with a predetermined number of days based on the enrollment period. This will avoid the manual counting of the number of days for each student. We also trained an additional staff member to help with the workload. This will ensure that errors will be caught before the completion of the review process. Implementation will begin in Spring 2024. Staff is currently being trained. Personnel Responsible for Implementation: Gavino Herrera Position of Responsible Personnel: Financial Aid Supervisor Expected Date of Implementation: Spring 2024 Los Angeles Southwest College The corrective action that we are implementing to remediate this finding is to move the campus return to Title IV processing to the “R2T4 Unit” at the District Office. Personnel Responsible for Implementation: Muniece R. Bruton Position of Responsible Personnel: Financial Aid Manager Expected Date of Implementation: December 1, 2023 B. Untimely Notification of Grant Overpayment to Students and Secretary East Los Angeles College The Corrective Action plan is being implemented by providing an additional staff member to assist with the return to Title IV process along with helping with the validation to ensure calculation, notification, and reporting to NSLDS will be completed on a timely basis. A reminder is set in the Financial Aid Technician Outlook calendar to help remind them to help meet the deadline of the reporting requirement. Personnel Responsible for Implementation: Gavino Herrera Position of Responsible Personnel: Financial Aid Supervisor Expected Date of Implementation: Fall 2023 C. Distance Education Courses – Lack of Formal Process to Determine Accuracy of Student Withdrawal Date In the fall 2022 term, the District implemented training for all Distance Education (DE) faculty members to reduce the risk of data entry errors. DE faculty receive follow-up notifications at the beginning of every term). In addition, the District attempted to conduct random sampling to ensure the accuracy of the data entry. However, the District did not have the authorization or resources to perform sampling during the audit period. As a result, the corrective action plan (CAP) was only partially implemented during fiscal year 2023. In fall 2023, the District secured the human resources and required authorizations to conduct random sampling of the faculty data entry. The District’s Internal Audit Department (IAD) is performing random sampling of all campuses. As of fall 2023, all corrective actions have been fully implemented. Personnel Responsible for Implementation: Steve Giorgi, Betsy Regalado, Keyna Crenshaw Position of Responsible Personnel: Financial Aid Manager, Associate Vice Chancellor of Educational Programs and Institutional Effectiveness, LACCD Supervising Auditor) Expected Date of Implementation: Fall 2023
View Audit 289733 Questioned Costs: $1
Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While t...
Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While the program did perform the annual SF425 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD takes this matter seriously and has been committed to addressing and correcting it in FY23. ECECD implemented guidelines in FY23 that are accessible on our intranet that mandates all sub-recipients to complete and submit a FFATA report. Current existing FFATA reports have been submitted to the ASD Grants Management Division for further transmission to the appropriate Federal Reporting Agencies. ECECD is fully committed to ensuring compliance with FFATA reporting requirements for all our contracts. Additionally, to prevent any future lapses in FFATA reporting, the Chief Financial Officer (CFO) will develop a system where any contracts with subrecipients involving thirty thousand ($30,000.00) or more will be flagged for mandatory FFATA reporting. These proactive measures will help us maintain transparency and accuracy in our reporting, and ECECD is dedicated to its successful implementation. ECECD is fully committed to strengthening our processes to ensure full compliance with FFATA reporting requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Inez Gonzales, Grants Manager; ECECD Program Managers. Planned completion date for corrective action plan: June 30, 2024
NENCAP will take steps to ensure proper financial reporting. Policies and procedures will be reviewed to determine whether any improvements need to be made in the year-end processes. In addition, NENCAP will take steps to ensure all account balances are accurate.
NENCAP will take steps to ensure proper financial reporting. Policies and procedures will be reviewed to determine whether any improvements need to be made in the year-end processes. In addition, NENCAP will take steps to ensure all account balances are accurate.
Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education for ESSER 3. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general l...
Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education for ESSER 3. The District reported expenses on the June 30, 2023 expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger totals for June 30 to the expenditure reports before submitting. Managmenet's response: The District will add a verification process to reconcile the June 30 general ledger tot he expenditure reports before submitting. Anticipated Date of Completion: June 30, 2024
Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findi...
Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Action Taken: We agree with Finding 2023-001 and the recommendation described in the accompanying schedul...
Recommendation: We recommend management submit the annual financial report, certified by a Certified Public Accountant, each year going forward within 90 days following the fiscal year end. Action Taken: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates.
Views of Responsible Officials and Planned Corrective Actions – The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline. The report will be completed after verification of graduation requirements and credentialing are...
Views of Responsible Officials and Planned Corrective Actions – The National Student Clearinghouse (NSC) Graduation Status submission calendar will be updated to reflect the necessary reporting timeline. The report will be completed after verification of graduation requirements and credentialing are completed in Colleague by the Registrar's Office. The Registrar and Associate Registrar complete different steps in the credentialing process, but will review the student records together to ensure accuracy and timely completion. Submission of graduation status to NSC will occur after each academic term (fall and spring semester, January and summer sessions).
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033, 84.379 Recommendation: We recommend that the University implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are r...
Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033, 84.379 Recommendation: We recommend that the University implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS match the records of the institution and are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: EOU’s third party vendor, National Student Clearinghouse, has notified EOU of an additional reporting tab where a list of students who were on our degree report that was submitted, but for various reasons did not have a “Graduate” status applied to their record can be obtained. The Registrar’s office will access the report and manually update the student’s record. Moving forward, after our degree file is processed each term, we will review the students listed in this tab and manually update their status to match our records, so they will correctly and timely report to the National Student Loan Data System. Name(s) of the contact person(s) responsible for corrective action: Emily Sharratt Planned completion date for corrective action plan: February 9, 2024
The District now reviews the work performed by the individual preparing the reports before submission.
The District now reviews the work performed by the individual preparing the reports before submission.
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the r...
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the required quarterly report and the required annual report with corrections to the original submission. As of December 31, 2022 the College has spent all Covid-19 Education Stabilization funds and with the submission of the final annual report the College has closed out the grant. The final report is posted on the College website and will remain there until the expiration of that reporting requirement. The College has conducted a thorough review of the facts related to this reporting process and believe no additional actions will be required for this finding.
Finding 366587 (2023-001)
Significant Deficiency 2023
Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submissi...
Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submission to the Small Business Administration. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with this finding. • A new internal control process for the review of Technical Assistance reports will be developed and documented. This process should outline the specific steps and responsibilities for supervisory review. • All personnel involved in the preparation and review of Technical Assistance reports will receive training on the grant report preparation process. • Going forward, Technical Assistance reports shall only be submitted to the SBA after they have undergone the required supervisory review. Responsible Official: Karla Dross, CFO is responsible for ensuring the successful implementation of this corrective action plan. Completion Date: The implementation of the corrective action plan shall commence immediately and should be completed within 90 days from the date of this plan. Ongoing monitoring and reporting procedures will continue indefinitely.
The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.
The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.
Subject: Corrective Action Plan for Title IV Federal Financial Aid Audit Finding Responsible Party: Jill Jonhson, Registrar, johnsoj@smcsc.edu 864-587-4232 We appreciate the opportunity to address the finding related to the untimely reporting of withdrawn and graduated students to the National Stude...
Subject: Corrective Action Plan for Title IV Federal Financial Aid Audit Finding Responsible Party: Jill Jonhson, Registrar, johnsoj@smcsc.edu 864-587-4232 We appreciate the opportunity to address the finding related to the untimely reporting of withdrawn and graduated students to the National Student Loan Data System (NSLDS) during the recent Title IV Federal Financial Aid audit. We acknowledge the importance of accurate and timely reporting and have taken immediate corrective actions to rectify the identified issue. 1. Root Cause Analysis: Upon investigation, we identified that the finding was a result of a recent change in the software system used for reporting data to the National Student Clearinghouse (Clearinghouse) which in turn is reported to NSLDS. This change led to a disruption in the timely reporting of students who withdrew or graduated from our institution. 2. Immediate Correction: As soon as the error was identified, our IT team worked promptly to update the system configuration. This correction ensured that all relevant data for withdrawn and graduated students was accurately pulled and submitted to Clearinghouse and NSLDS. 3. Verification and Submission: We have thoroughly reviewed the data to ensure that all students who withdrew or graduated during the audit period have been correctly reported to Clearinghouse. Subsequently, accurate information has been submitted to the NSLDS to fulfill reporting requirements. 4. System Enhancement: To prevent similar issues in the future, we have enhanced our system configuration. This includes implementing additional checks and validations to ensure that the reporting of withdrawn and graduated students is consistently accurate and timely. Our IT team, the Registrar's Office, and Financial Aid Director have conducted rigorous testing to verify the effectiveness of these enhancements. 5. Monitoring and Oversight: Going forward, we will establish a robust monitoring and oversight mechanism to regularly review the data reporting process. This proactive approach will help identify and address any potential issues before they impact compliance with NSLDS reporting requirements. We are confident that the corrective actions implemented will prevent a recurrence of this issue and enhance the accuracy and timeliness of our NSLDS reporting. We remain committed to maintaining the highest standards of compliance with federal regulations and appreciate your understanding in this matter.
Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to t...
Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to this award and reporting should have been monitored by the Office of Research and Sponsored Projects. Going forward, all federal funds will follow the same setup procedure and reporting requirements. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects
Name of Responsible Individual: James Slizewski, Registrar and Director of Institutional Research Corrective Action: The University will make sure that all students who earn a “G” status of graduated are reported correctly to National Student Clearinghouse, and then to NSLDS. This will include all ...
Name of Responsible Individual: James Slizewski, Registrar and Director of Institutional Research Corrective Action: The University will make sure that all students who earn a “G” status of graduated are reported correctly to National Student Clearinghouse, and then to NSLDS. This will include all students who are in certificate programs that earn a credential and are graduated. Anticipated Completion Date: Fall 2024
Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Studen...
Condition: Sinclair Community College did not report student status changes timely and accurately for certain students who withdrew and graduated during the year. Planned Corrective Action: Sinclair Community College will perform a comprehensive review of Enrollment Reporting to the National Student Loan Data System by way of the National Student Clearinghouse. This will include a review of enrollment reporting processing, personnel responsibilities, system modifications, and make all necessary revisions to workflows to prevent future occurrence of this finding. A review of activity prior to implementation of revised procedures will be conducted and any exceptions will be documented and corrected. Contact person responsible for corrective action: Dr. Tina L. Hummons, Registrar, Office of Registration & Student Records Anticipated Completion Date: 12/31/2023
Finding 11946 (2023-004)
Significant Deficiency 2023
Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of cam...
Management understands this finding and has made all corrections to the identified records. The University will review and revise procedures where necessary, specific to the withdrawal of students and the updating of records in NSLDS, to act with certainty so that dates match across all areas of campus and that the program withdrawal date is updated along with the financial aid withdrawal date.
Finding 11945 (2023-003)
Significant Deficiency 2023
Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS s...
Management understands the finding and has already established new procedures for the required monthly reconciliation. The reconciliation process will be comleted each month upon receipt of the SAS. The Financial Services Office will use a PowerFAIDS consultant to update settings in the PowerFAIDS system so that all SAS reconciliation documentation will be kept as opposed to deleted after 90 days. A complete reconciliation of 2022-2023 Title IV aid will be done to ensure accuracy of all aid.
Finding 11944 (2023-001)
Significant Deficiency 2023
Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the De...
Management has maintained communication with the ESF Reporting Helpdesk. Year Three remains closed at this time but should it be reopened Management will provide the additional data requested. In June 2023, the remaining grant funds were drawn down and a quarterly report was both submitted to the Department of Education and posted to the College’s website. The Fourth Annual Report covering the calendar 2023 reporting period will be due in early 2024. This will be the final report as both the Emergency Financial Aid and Institutional grants are now closed. Management will complete and submit the annual report when the website is functional.
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost reven...
Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: #93.498 Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The Organization utilized net revenues and gross revenues in the lost revenue calculation causing errors in the lost revenue calculation which resulted in key line items being reported incorrectly in the Period 4 HHS Report. Corrective Action Plan: Management will correct the lost revenue calculation using budgeted net revenues to actual net revenues. The HHS report will be corrected on the next required report to HHS, if applicable. Management will enhance internal control procedures around the secondary review of the HHS Report to ensure all key line items are properly supported. Responsible Individuals: Justine Anderson, CFO Anticipated Completion Date: October 31, 2023
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