Corrective Action Plans

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Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...
Finding Number: 2022-014 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023
The Organization has communicated with OHS officials to confirm expectations regarding prepaid contracts. The Organization will follow the guidance of OHS and will record prepaid contracts according to GAAP rules. The Organization will receive and implement guidance from OHS to correct the draw an...
The Organization has communicated with OHS officials to confirm expectations regarding prepaid contracts. The Organization will follow the guidance of OHS and will record prepaid contracts according to GAAP rules. The Organization will receive and implement guidance from OHS to correct the draw and use of funds related to the current situation. Going forward, per the HHS Grants Policy Statement, the Organization will confirm with OHS if an exception related to handling a specific prepaid service contract is appropriate and allowed.
View Audit 44468 Questioned Costs: $1
The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for interna...
The South Central Cooperative Director, Kristi Hilzendeger, is the contact person responsible for the corrective action plan for this finding. This finding is due to the size of the South Central Cooperative, which precludes staffing at a level sufficient to provide an ideal environment for internal controls. The Cooperative has developed policies to help monitor the lack of segregation of duties, but due to the size of the Cooperative it is not feasible, or fiscally responsible to implement anything else at this time. The Cooperative will continue to follow the controls currently in place.
Reporting - FSRS ? 93.243 Substance Abuse and Mental Health Services Corrective Action Plan: Program has already started training staff on FFATA requirement and contractors during site visits. Implementation Date: Immediately Responding Officials: John Valera, Administrator and Melanie Muraoka, A...
Reporting - FSRS ? 93.243 Substance Abuse and Mental Health Services Corrective Action Plan: Program has already started training staff on FFATA requirement and contractors during site visits. Implementation Date: Immediately Responding Officials: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
Reporting - FFR and FSRS ? 93.982 Mental Health Disaster Assistance and Emergency Mental Health Corrective Action Plan: FSRS - start training staff on FFATA requirement and contractors during site visits . FFR - will review current procedures and continue to work with ASO and the SAMHSA Grants Mana...
Reporting - FFR and FSRS ? 93.982 Mental Health Disaster Assistance and Emergency Mental Health Corrective Action Plan: FSRS - start training staff on FFATA requirement and contractors during site visits . FFR - will review current procedures and continue to work with ASO and the SAMHSA Grants Management program to ensure FFR continues to be submitted early thru the PMS system. Implementation Date: Immediately Responding Officials: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
Reporting - FFR and FSRS ? 93.958 Block Grants for Community Mental Health Services Corrective Action Plan: AMHD plans on contracting with an accountant to assist with grant activities including preparation of FFRs. If FFRs will not be available to submit withfn 90 days after the close of the statu...
Reporting - FFR and FSRS ? 93.958 Block Grants for Community Mental Health Services Corrective Action Plan: AMHD plans on contracting with an accountant to assist with grant activities including preparation of FFRs. If FFRs will not be available to submit withfn 90 days after the close of the statutory grant period, a submission extension will be requested. AMHD's first-tier subawards of $30,000 or more are being currently being reported to FSRS. CAMHD has one dedicated accountant to monitor each federal grant and will ensure that the FFR includes all 1st tier sub-awards and is submitted in a timely manner. Implementation Date: AMHD - June 1, 2023 CAMHD - April 1, 2023 Responding Official: Amy Curtis, Administrative Chief and Amy Yamaguchi, Administrative Officer/Adult Mental health Division; Scott Shimabukuro, Acting Administrative Chief and Janet Ledoux, Administrative Officer/Children
Reporting - FSRS ? 93.155 SHIP COVID Testing and Mitigation Corrective Action Plan: Program management will take more care in understanding the requirements of grant agreements and seek out further instruction and training on reporting to the FSRS. Implementation Date: Immediately Responding Offi...
Reporting - FSRS ? 93.155 SHIP COVID Testing and Mitigation Corrective Action Plan: Program management will take more care in understanding the requirements of grant agreements and seek out further instruction and training on reporting to the FSRS. Implementation Date: Immediately Responding Officials: William Aakhus, Administrative Officer/Family Health Services Division
Pinnacles agrees that appropriate claim packets with documentation that tie exactly to the amounts claimed for reimbursement were not kept. The contracted CFO did keep records, but due to not copying and pasting correctly, could not get back exactly to the amounts claimed. Moving forward, the contr...
Pinnacles agrees that appropriate claim packets with documentation that tie exactly to the amounts claimed for reimbursement were not kept. The contracted CFO did keep records, but due to not copying and pasting correctly, could not get back exactly to the amounts claimed. Moving forward, the contracted CFO will keep a list of what exactly was claimed for reimbursement at each claim.
Finding 43124 (2022-005)
Significant Deficiency 2022
2022 ? 005 Allowable Activities and Costs/Cost Principals (Significant Deficiency and Noncompliance) Management Response: Management agrees with the finding. The grants distributed by the Economic Development Department were a lifeline to small busine...
2022 ? 005 Allowable Activities and Costs/Cost Principals (Significant Deficiency and Noncompliance) Management Response: Management agrees with the finding. The grants distributed by the Economic Development Department were a lifeline to small businesses that were just holding on. While a strong program was set up in a very short timeframe some reviews and follow-up were not completed. Additionally, the Family & Community Services Department will ensure timesheets are signed timely. Additionally, the department will work with the Grants Section to ensure timesheets, Kronos and Peoplesoft agree. Timeline and Responsible Position: June 2023 ? Department Directors, Economic Development, Family & Community Services and Transit
Finding 43114 (2022-003)
Significant Deficiency 2022
The Controller and Compliance Officers are working together to correct the previously filed reports to update the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)...
The Controller and Compliance Officers are working together to correct the previously filed reports to update the estimated total number of students at the institution that are eligible to receive Emergency Financial Aid Grants to Students under the CARES (a)(1) subprogram and the CRRSAA and ARP (a)(1) subprograms. Completion Date: April 2023 Contact Person: Tom Corley, Controller and Director of Fiscal Operations and Carrie Stevens, Associate Vice President of Compliance
Finding 43105 (2022-002)
Significant Deficiency 2022
Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those ...
Student Accounts Receivable, Controller?s Office, and IT are working together to develop more real-time reporting and tracking for student account refund balances to identify student accounts with refund balances that remain undistributed more than seven days after being created to prioritize those accounts for refund processing. Completion Date: June 30, 2023 Contact Person: Heather Long, Director Student Accounts
Finding 43104 (2022-001)
Significant Deficiency 2022
The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactive...
The Registrar and the IT department are working together to ensure timely and accurate data is being transmitted on a regular schedule to the Clearinghouse as needed. When date determination exceptions occur (e.g., degrees being conferred after initial reporting or withdrawal dates being retroactively determined for administrative purposes), the Registrar?s Office, IT, and Financial Aid will work together to determine the appropriate date adjustments needed to manually update the Clearinghouse with the correct information if needed as quickly as possible. Completion Date: June 30, 2023 Contact Person: Julie McAdoo, University Registrar
Finding 2022-004 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: In our sample of reports selected for testing, we noted the following items; o No support could be provided to substantiate a secondary level of review was completed for stude...
Finding 2022-004 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: In our sample of reports selected for testing, we noted the following items; o No support could be provided to substantiate a secondary level of review was completed for student and institutional portion quarterly reports for the quarters ended 12/31/2021 and 3/31/2022 and the year two annual report. o Student portion quarterly reports ending 12/31/2021 and 3/31/2022 reported cumulative expenditures incurred from the inception of the federal program rather than expenditures incurred within the quarter, resulting in an error of $105,202 in the first report and $165,154 in the second report. Responsible Individuals: Dr. Lane Azure, President Corrective Action Plan: o The reporting was completed by the Comptroller. The comptroller provided the president with the report to review the report, then the report was provided to the website staff member who uploaded the report on the website in the particular area designated specifically for COVID19 reporting. The College will ensure documentation of secondary level of review and approval is retained. o The errors occurred due to a misunderstanding of how to report this particular line item. A better understanding of proper reporting requirements has been attained. All of these items were items that were not deliberately conducted by any staff member at the college. SWC blames the ever-changing method of reporting and how to spend these funds. On several occasions, the president randomly selected other TCU to see how their reporting was being done and on more than several occasions, there was no reporting to view or compare and contrast to. Anticipated Completion Date: July 1, 2022
CORRECTIVE ACTION PLAN RESPONSE: The delinquent submissions have been approved by HUD. The Agency will ensure timely filing going forward. Anticipated completion date: 3-31-2023 Responsible party: Vicky Pritchett, Finance Director Please contact Vicky Pritchett, Finance Director at 573-213-4811...
CORRECTIVE ACTION PLAN RESPONSE: The delinquent submissions have been approved by HUD. The Agency will ensure timely filing going forward. Anticipated completion date: 3-31-2023 Responsible party: Vicky Pritchett, Finance Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not d...
2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not detect the error. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23 Finding 2022-002 Federal Agency Name: Program Name: CFDA # Finding Summary: The total lost revenues included on the report submitted to the Health Resources and Services Administration (HRSA) for Period 2 (Period 2 Report) utilizing Option 3, as defined by HRSA, contained errors. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23
View Audit 44183 Questioned Costs: $1
County Judge/Executive?s Response: The fiscal court would like to point out that ARPA funds were properly distributed. During this time there was little guidance on how to manage the reporting. All reporting has been corrected.
County Judge/Executive?s Response: The fiscal court would like to point out that ARPA funds were properly distributed. During this time there was little guidance on how to manage the reporting. All reporting has been corrected.
The Executive Assistant to the Executive Director and Executive Director have calendared the due dates, February 1 and August 1, to submit the approved Board of Directors meeting minutes to the Legal Services Corporation (LSC) on their respective Outlook calendars. As a best practice, whenever possi...
The Executive Assistant to the Executive Director and Executive Director have calendared the due dates, February 1 and August 1, to submit the approved Board of Directors meeting minutes to the Legal Services Corporation (LSC) on their respective Outlook calendars. As a best practice, whenever possible, approved minutes will be uploaded to GrantEase within five (5) business days after approval by the Board of Directors but no later than the dues dates established by LSC.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Inte...
When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project.
Finding 43035 (2022-002)
Significant Deficiency 2022
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Direc...
2022-002 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063) ?Did not supply status updates to NSLDS in a timely manner. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.
Finding 43034 (2022-001)
Significant Deficiency 2022
2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Regi...
2022-001 Significant Deficiency: National Student Loan Data System (NSLDS) Report (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268 and Federal Pell Grant Program, ALN #84.063). Incorrectly reported student enrollment status. Name of Contact Person: The Director of Registration and Records, Whitney Cleland, and the Director of Institutional Research and Assessment, Jason Thead, are responsible for the corrective action plan for this finding. Corrective Action Plan: King University uses the National Student Clearinghouse to report enrollment changes to NSLDS. Effective Fall 2022, King University will submit enrollment data uploads to the National Student Clearinghouse at least every 30 days. The first of term submission will occur within 21 days of the start date of the term. Monthly enrollment reporting will correspond with module drop/add periods and will occur no later than 10 business days after a module drop period ends, per the Academic Calendar. Additionally, and as a part of the enrollment submission process for the National Student Clearinghouse (NSC), which provides data to NSLDS, an exception report is generated for each enrollment file prior to submission. This exception report is verified and remedied before data is submitted to NSC. Once data is submitted to NSC, an error report is generated from the NSC system. For any students who have status or level changes, the Director of Institutional Research and Assessment verifies all dates with an internal report, called the Enrollment Analysis by Course report, to ensure dates are accurately reported to the NSC. This report is also used by the Office of Financial Aid to ensure withdrawal dates are consistent. This internal report and process ensures that the dates used for all offices are the same, which remedies any communication issues between offices. Additionally, notices are sent by Financial Aid for adjustments to withdrawal dates, which are corrected in our database management system (DBMS). These additional steps allow the DBMS to accurately and collectively capture all applicable students, and the exception and error reports allow the institution to ensure the correct information is reported. We believe a portion of the untimely reporting to NSLDS is a result of the reporting delays between the National Student Clearinghouse and NSLDS, as documented in GENERAL-22-64 beginning July 25, 2022. The Dear Colleague letter and subsequent updates describe issues with enrollment functionality, which affected enrollment reporting. King conducted a review on a sample of students and found that students were reported correctly to the Clearinghouse but were not appearing in NSLDS. A more frequent enrollment schedule should remedy this issue. We also attribute these delays to changes in leadership/staffing during that timeframe. The enrollment reporting steps were outlined by the prior Registrar when this process transitioned to the Office of Institutional Research, but this staffing transition could have resulted in inaccurate data being captured and reported during a window of time in Fall 2021 (when the reporting responsibility transitioned). Additionally, it was discovered that incorrect coding in the CAMS database management system (DBMS) was causing exclusions based on a missing field. These exclusions began in Summer 2021 due to added majors that were not correctly created. Anticipated Completion Date Per above, effective Fall 2022, enrollment data is now uploaded to the National Student Clearinghouse at least every 30 days. Furthermore, the missing fields in the DBMS have been remedied, and the institution is working with NSC and NSLDS to correct previously misreported records by February 2023.
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.58...
#2022-006 Untimely Data Collection Form and Single Audit Reporting Submission U.S. Department of Agriculture Child Nutrition Cluster School Breakfast Program AL #10.553 National School Lunch Program #10.555 Summer Food Service Program for Children AL#10.559 Fresh Fruit and Vegetable Program #10.582 U.S. Department of Education Education Stabilization Fund (ESF) AL# 84.425 Recommendation: We recommend that Management of the Board of Education take the necessary steps to ensure that the year-end financial statements arc supported by accurate reconciliations and documentation in a timely manner o that the reporting package and data collection form can be submitted as required. Action Taken: Management of the Board of Education will properly plan and take the necessary steps to ensure that year-end financial statements are supp01ted by accurate reconciliations and other documentation so that the reporting package and data collection form can be submitted as required by the Uniform Guidance. Whitni Kines, Chief Financial Officer/Treasurer, hired on April 10, 2023, will be responsible for implementing these procedures by March 31, 2024.
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with gove...
A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Those charged with governance agree with the finding and recommendation. b. Action Taken or Planned on the Finding Those charged with governance have requested a waiver of deposits to the reserve for replacements account from HUD that would apply retroactively to the outstanding deposits for prior years. The Project has made the required monthly deposits for the year ending December 31, 2022.
View Audit 39110 Questioned Costs: $1
Finding 2022-003 Federal Agency Name: Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Rural Health Research Centers Federal Financial Assistance Listing #93.155 Finding Summa...
Finding 2022-003 Federal Agency Name: Department of Agriculture Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Rural Health Research Centers Federal Financial Assistance Listing #93.155 Finding Summary: Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals: Pete Antonson, CFO Corrective Action Plan: Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. We will continue to be aware of the financial reporting requirements relating to the Health Center?s schedule of expenditures of federal awards and internal control that impact financial reporting. Anticipated Completion Date: Ongoing
Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to ...
Finding: 2022-008 Name of contact person: Carolyn Lewellen, Medicaid Program Manager Corrective action: Adult and Family Medicaid Supervisors will immediately begin to keep an SSI Termination log to be reviewed monthly. SSI termination cases will be assigned to staff to evaluate for continued eligibility. Proposed completion date: Training was completed on 10/26/2022 for Adult Medicaid and will be completed by 12/15/2022 for Family Medicaid. Training logs will be available. Supervisors will review SSI Termination log each month to ensure cases were reviewed timely.
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