Corrective Action Plans

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FINDING 2025-002 Name of Responsible Individual: Chad Wick, Director of Financial Aid Corrective Action: We have implemented a new Quality Assurance Measure for Auditing all students selected for verification. The process begins with the FA advisor team. They are responsible for ensuring all documen...
FINDING 2025-002 Name of Responsible Individual: Chad Wick, Director of Financial Aid Corrective Action: We have implemented a new Quality Assurance Measure for Auditing all students selected for verification. The process begins with the FA advisor team. They are responsible for ensuring all documents have been received and verification has been completed. In Colleague the advisor will then mark the file is ready for audit. Chad Wick, Director, Financial aid or Brandon Rhone, Systems Administrator, will review all documents and verification steps and then update the verification status to verified and the communication code to audited. Anticipated Completion Date: Already completed
Name: T.P. White Complex, Inc., d/b/a Traskwood Complex, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PR...
Name: T.P. White Complex, Inc., d/b/a Traskwood Complex, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on November 30, 2024, the Project did not remit residual receipts in excess of $250 per unit to HUD as required by HUD guidance. Management’s Response and Planned Corrective Actions: Subsequent to year end, management engaged in discussions with HUD and intends to identify eligible Project needs and submit a HUD 9250 request to use the excess residual receipts in accordance with HUD Handbook 4350.1, Chapter 25, Section 25 9. Approval of such a request is at HUD’s discretion.
Name: Mulberry Place, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on July 31, 2024, the Project d...
Name: Mulberry Place, Inc. Contact: Patricia Walker, Chief Financial Officer Contact Phone Number: 501-982-0528 Audit Period Ending: June 30, 2025 Anticipated Completion Date: May 31, 2026 Finding 2025-001: Upon renewal of its Project Rental Assistance Contract (PRAC) on July 31, 2024, the Project did not remit residual receipts in excess of $250 per unit to HUD as required by HUD guidance. Management’s Response and Planned Corrective Actions: Subsequent to year end, management engaged in discussions with HUD and intends to identify eligible Project needs and submit a HUD 9250 request to use the excess residual receipts in accordance with HUD Handbook 4350.1, Chapter 25, Section 25 9. Approval of such a request is at HUD’s discretion.
2025-009 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation ...
2025-009 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University reviewed its awarding and reconciliation processes following the identified discrepancy between COD and the institutional ledger, which resulted from packaging based on an earlier ISIR transaction without confirming the most recent ISIR data. To address this, the University has partnered with FA Solutions and implemented enhanced controls within Regent, including system checks to flag updated ISIR information and require confirmation of the most current transaction prior to packaging.Additionally, reconciliations and related reporting provided by FA Solutions will be reviewed for accuracy and completeness. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 3/31/2026
U.S. Department of Education 2025-003 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are...
U.S. Department of Education 2025-003 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Urshan is currently in the onboarding process to partner with the National Student Clearinghouse, which will improve the timeliness and accuracy of our enrollment reporting to NSLDS. In addition, we are developing and implementing a standardized SOP that establishes defined reporting schedules (at least every 60 days), clearly outlines roles and responsibilities, and includes reconciliation procedures to ensure data accuracy. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 7/31/2026
Federal Program Title: R&D Cluster, Child Care Access Means Parents in School, and TRIO Cluster Assistance Listing Number: R&D, 84.335, and 84.TRIO Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that the UEC strengthen its c...
Federal Program Title: R&D Cluster, Child Care Access Means Parents in School, and TRIO Cluster Assistance Listing Number: R&D, 84.335, and 84.TRIO Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that the UEC strengthen its cash management and financial reporting procedures to ensure reimbursement requests include only costs incurred in the appropriate fiscal period, are supported by adequate documentation, and are submitted in a timely manner. The UEC should also enhance review controls to verify proper period recognition of costs before submitting reimbursement requests. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: University Enterprises Corporation (UEC) has implemented and is continuing to strengthen internal controls over cash management, reimbursement timing, and supporting documentation. Corrective actions include the implementation of a revised subaward management process to improve documentation, period alignment, and pre-submission review, strengthening controls to ensure reimbursement requests include only costs incurred within the appropriate fiscal period, reinforcing documentation and validation requirements prior to submission, establishing clearer expectations and monitoring for timely reimbursement processing, and clarifying roles and responsibilities to support consistent compliance. Contact(s) Responsible for Corrective Action: Director of Sponsored Programs Administration Planned Completion Date for Corrective Action: June 30, 2026.
Federal Program Title: R&D Cluster and TRIO Cluster Assistance Listing Number: R&D and 84.TRIO Type of Finding: • Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that UEC strengthen its controls over expenditure recognition to ensure costs are recorded in the ...
Federal Program Title: R&D Cluster and TRIO Cluster Assistance Listing Number: R&D and 84.TRIO Type of Finding: • Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that UEC strengthen its controls over expenditure recognition to ensure costs are recorded in the appropriate fiscal period and enhance payroll review procedures to ensure timesheets are submitted and reviewed in a timely manner to support accurate payroll reporting. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: University Enterprises Corporation (UEC), as the entity responsible for fiscal oversight, compliance, and financial reporting for sponsored programs, has initiated and continues to implement enhancements to strengthen internal controls and ensure expenditures are recorded in the appropriate fiscal period. These actions include strengthening period-end review and accrual practices to improve fiscal accuracy, reinforcing expectations for timely payroll documentation and supervisory review through formal communication and standardized procedures, clarifying roles and responsibilities across UEC and campus partners to support consistent compliance, enhancing documentation standards and internal review processes, and establishing ongoing monitoring to ensure sustained adherence to federal requirements. These efforts build upon recent communications and procedural updates issued to Deans, Principal Investigators, and campus leadership to reinforce compliance expectations and accountability. Contact(s) Responsible for Corrective Action: UEC Executive Director Planned Completion Date for Corrective Action: In action as of February 2026.
Federal Program Title: Higher Education Institutional Aid Assistance Listing Number: 84.031 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that UEC strengthen its reporting procedures to ensure required performance reports a...
Federal Program Title: Higher Education Institutional Aid Assistance Listing Number: 84.031 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that UEC strengthen its reporting procedures to ensure required performance reports are reviewed and approved prior to submission and that documentation is retained to support evidence of management review and report submission in accordance with Federal award requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: Sponsored Programs, in coordination with the Office of Academic Research, will implement formal procedures requiring documented review and approval of all performance and annual reports prior to submission. Standardized processes, including approval documentation and retention of supporting records, will be established in accordance with Federal requirements. Roles and responsibilities will be defined, and compliance will be monitored. Targeted training will be provided to ensure staff understand reporting requirements and the updated procedures. Contact(s) Responsible for Corrective Action: Director of Sponsored Programs Planned Completion Date for Corrective Action: June 30, 2026
Condition: During audit testing of the Sliding Fee Discount Program for the fiscal year ended June 30, 2025, NeoMed Center, Inc. identified deficiencies in the documentation, retention, and supervisory review of patient eligibility determinations. Specifically, patient financial information was upda...
Condition: During audit testing of the Sliding Fee Discount Program for the fiscal year ended June 30, 2025, NeoMed Center, Inc. identified deficiencies in the documentation, retention, and supervisory review of patient eligibility determinations. Specifically, patient financial information was updated in a manner that overwrote prior eligibility evaluations, resulting in the loss of historical eligibility records. In addition, patient files were not consistently closed or retained in accordance with established policies and federal program requirements. These conditions reflected weaknesses in internal controls over eligibility documentation and supervisory oversight, which increased the risk of inconsistent application of the sliding fee scale, noncompliance with HRSA Health Center Program and Ryan White Part C requirements, inaccurate patient billing adjustments, and potential misstatement of patient service revenue. Planned Corrective Action: Management implemented corrective actions to strengthen internal controls over the Sliding Fee Discount Program and ensure sustained compliance with applicable federal requirements. Policies and procedures governing eligibility determinations and sliding fee discount applications were revised to require preservation of historical eligibility records, standardized documentation, and proper file‑closure practices. Clear supervisory review responsibilities were established to ensure eligibility determinations and fee assessments are reviewed for accuracy, completeness, and compliance. Targeted training was provided to staff responsible for patient registration, eligibility determinations, and fee assessments to ensure consistent application of the sliding fee scale and adherence to federal program requirements. In addition, management implemented periodic internal reviews of patient files to verify compliance with documentation, retention, and eligibility reassessment requirements, and to promptly identify and remediate any deficiencies. These corrective actions were designed to enhance internal control effectiveness, support accurate financial reporting, and prevent recurrence of the identified condition. Key internal controls include: • Revised and strengthened Sliding Fee Discount Program policies and procedures. • Implemented controls to preserve historical eligibility determinations and documentation. • Established standardized eligibility documentation and file‑closure processes. • Defined supervisory review responsibilities and escalation procedures. • Provided targeted training to eligibility and registration staff. • Implemented periodic internal reviews of patient files to ensure compliance. Monitoring: Management will conduct periodic supervisory reviews of patient eligibility determinations and sliding fee discount applications beginning April 1st, 2026, to ensure compliance with established policies and federal program requirements. Monitoring will include sample testing of patient files to verify proper documentation, preservation of historical eligibility records, and timely reassessments. Results of monitoring activities will be documented and reviewed by management, and corrective actions will be implemented as needed to address any deficiencies identified. Responsible Official: Jose A. Guzman Machuca Time frame: This condition was resolved in March 2026 upon the implementation of revised policies, enhanced documentation controls, staff training, and supervisory review procedures
Condition: Management's review of the enrollment reporting did not detect that 2 student's change status was reported to NSLDS with incorrect information. Corrective Action Planned: The offices of Academic Advising and the Registrar will follow the procedure and process on student withdrawals and st...
Condition: Management's review of the enrollment reporting did not detect that 2 student's change status was reported to NSLDS with incorrect information. Corrective Action Planned: The offices of Academic Advising and the Registrar will follow the procedure and process on student withdrawals and student dismissals and inform the Senior Data Specialist and the Office of Financial Aid to ensure the date of withdrawal or date of dismissal is accurately and consistently recorded according to Alverno policy and to the National Student Loan Data System (NSLDS). Name(s) of Contact Person(s) Responsible for Corrective Action: Kate Tisch, Director -Academic Advising, Jillian Smith, Registrar, Denise Sanders, Senior Data Specialist and Naomi Coe, Director of Financial Aid. Anticipated Completion Date: This corrective action has been established and review of student changes of status are reviewed and reported on timely basis and accurately immediately.
Findings and Questioned Costs Relating to Federal Awards: Late Filing Report To address this issue, the Department will strengthen its administrative and management control processes to ensure accurate preparation and timely submission of all federal reports. The following corrective actions will be...
Findings and Questioned Costs Relating to Federal Awards: Late Filing Report To address this issue, the Department will strengthen its administrative and management control processes to ensure accurate preparation and timely submission of all federal reports. The following corrective actions will be implemented: 1. Establish Internal Reporting Calendar: The Department will implement a centralized reporting calendar that includes all federal reporting deadlines related to all Federal Funds managed by the Department including, the Coronavirus State and Local Fiscal Recovery Funds to ensure adequate time for preparation and review. 2. Assign Reporting Responsibility: A designated staff member will be responsible for monitoring federal reporting requirements and deadlines and coordinating report preparation and submission. 3. Review and Approval Process: Management will implement an internal review and approval process prior to report submission to ensure accuracy and completeness. 4. Monitoring and Oversight: Department management will periodically monitor compliance with reporting deadlines to ensure reports are submitted accurately and on time.
Findings and Questioned Costs Relating to Federal Awards: Inadequate Internal Controls Over Compliance Related to Identification and Reporting of Assistance Listing Numbers (ALNs) in Schedule of Expenditures of Federal Awards To address this matter, management will implement the following corrective...
Findings and Questioned Costs Relating to Federal Awards: Inadequate Internal Controls Over Compliance Related to Identification and Reporting of Assistance Listing Numbers (ALNs) in Schedule of Expenditures of Federal Awards To address this matter, management will implement the following corrective actions: • Procedures will be implemented to ensure that Federal awards are properly identified and documented by Assistance Listing Number (ALN) upon receipt. • A centralized grant tracking schedule will be maintained to link expenditure to the appropriate ALN. • A supervisory review process will be established over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to verify the accuracy of ALN classifications prior to submission.
Name of Contact Person: Kristy Christenberry, Interim Chief Finance Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. Proposed Completion Date:...
Name of Contact Person: Kristy Christenberry, Interim Chief Finance Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. Proposed Completion Date: Immediately
The District will continue to seek opportunities to improve segregation of duties. The recent addition of a new staff member is expected to enhance internal controls.
The District will continue to seek opportunities to improve segregation of duties. The recent addition of a new staff member is expected to enhance internal controls.
Finding 2025-001: Reporting - ALN 93.243 Finding: For the budget period ended September 30, 2025, the FFR was required to be submitted by December 28, 2025; however, the Hospital did not submit the FFR until January 7, 2026, which was after the required due date. Contact Person: Anthony McWhorter, V...
Finding 2025-001: Reporting - ALN 93.243 Finding: For the budget period ended September 30, 2025, the FFR was required to be submitted by December 28, 2025; however, the Hospital did not submit the FFR until January 7, 2026, which was after the required due date. Contact Person: Anthony McWhorter, Vice President of Finance Corrective Action Planned: La Rabida Children's Hospital will implement procedures to ensure all required federal financial reports are prepared and finalized in advance of established due dates. Management will also perform periodic access reviews of federal reporting portals to confirm that appropriate personnel have timely access to submit required reports. Anticipated Completion Date: Implemented as of the fiscal year ended June 30, 2026.
NPS will enhance its system of internal controls by implementing a standardized, enterprise-level review and approval process for all National School Lunch Program (NSLP) and Fresh Fruit and Vegetable Program (FFVP) reimbursement reports. Effective immediately, all claims for reimbursement will requ...
NPS will enhance its system of internal controls by implementing a standardized, enterprise-level review and approval process for all National School Lunch Program (NSLP) and Fresh Fruit and Vegetable Program (FFVP) reimbursement reports. Effective immediately, all claims for reimbursement will require documented supervisory review and formal approval prior to submission, ensuring accuracy, completeness, and full compliance with federal and program requirements. Related policies and procedures will be revised to clearly define accountability, documentation standards, and submission timelines. In parallel, NPS will invest in targeted training for all personnel involved in the preparation and certification of claims to ensure consistent execution of these requirements. To sustain compliance and reinforce accountability, we will establish a structured monitoring framework that includes periodic, risk-based reviews of submitted claims and supporting documentation. This approach will provide ongoing assurance that all claims are properly reviewed, approved, and supported in accordance with established standards.
NPS will strengthen its timekeeping and payroll control environment by implementing a standardized, no-exception requirement that all timesheets are reviewed and formally approved by supervisors prior to payroll processing. Documented evidence of approval will be maintained to ensure a complete and ...
NPS will strengthen its timekeeping and payroll control environment by implementing a standardized, no-exception requirement that all timesheets are reviewed and formally approved by supervisors prior to payroll processing. Documented evidence of approval will be maintained to ensure a complete and auditable record. Policies and procedures will be updated to clearly define roles, responsibilities, documentation standards, and retention requirements, ensuring alignment with 2 CFR 200.303 and reinforcing accountability across the organization. To support consistent execution, NPS will require mandatory training for all employees and supervisors involved in time and effort reporting, with an emphasis on accuracy, compliance, and the connection to federal cost allowability. In addition, NPS will implement a structured monitoring process that includes periodic, risk-based reviews of timesheets and payroll transactions to identify and address any control gaps.
The Department agrees with the finding. During fiscal year 2024–2025, DHSEM experienced significant turnover within the Finance Bureau, which disrupted established processes for the timely preparation and submission of required SF-425 Federal Financial Reports as required under 2 CFR 200.328. While ...
The Department agrees with the finding. During fiscal year 2024–2025, DHSEM experienced significant turnover within the Finance Bureau, which disrupted established processes for the timely preparation and submission of required SF-425 Federal Financial Reports as required under 2 CFR 200.328. While financial transactions continued to be recorded in the Department’s accounting system, staffing vacancies limited the Department’s capacity to compile, review, and submit certain quarterly reports within the required 30-day timeframe. The untimely submissions primarily impacted reporting periods ended March 31, 2025, and June 30, 2025. The Department acknowledges that reports were not submitted within required deadlines during that period; however, DHSEM is current with all federal financial reporting as of FY2026.To prevent recurrence, DHSEM has strengthened internal controls over federal financial reporting. The Department has implemented a formal supervisory review process for all SF-425 reports prior to submission to ensure completeness, accuracy, and compliance with federal requirements. DHSEM has also established cross-training within the Finance Bureau to ensure alternate personnel are capable of preparing, reviewing, and submitting required reports in the event of staff vacancies or absences.Additionally, the Department has conducted federal financial reporting trainings for Finance and Grants staff and has worked closely with FEMA representatives to ensure alignment with reporting requirements and expectations. DHSEM is revising and formalizing written financial management and reporting policies and procedures to incorporate supervisory review controls, alternate personnel assignments, escalation protocols for reporting deadlines, and standardized documentation of report preparation.These actions are intended to strengthen compliance with federal reporting requirements and ensure timely and accurate submission of financial reports going forward.
Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover ove...
Finding Number: 2025-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of maintaining a formalized process for tracking and fulfilling grant reporting requirements. Context: EYS’s VCRHYP Program Director position experienced significant turnover over several years, which led the Executive Director to absorb responsibility for completing required semiannual and annual financial and program reports. This continued through FY22–FY24, and remained the case until the Executive Director’s departure on June 30, 2024. In FY25, new and existing EYS leadership assumed responsibility for both financial and program reporting. A primary focus of that year was building a stronger financial and management framework — one that is efficient and aligned with regulatory and grant requirements. This included a successful transition to accrual-based accounting and the development or revision of grant program management tools, including budget and monitoring systems. FY25 represented a significant investment in laying the foundation for reporting practices consistent with GAAP and sound grant management. That said, FY25 was also a year of competing demands. The work of building and revising systems while managing ongoing operations created delays in the timeliness of both financial and program reporting. Corrective Action Plan Management Oversite The Executive Director and Director of Finance will work with the VCRHYP Program Director to develop a shared reporting calendar with scheduled prompts to support timely submission. Additionally, the Manager of Quality Assurance and Data Systems will support leadership in building a Grant Lifecycle Tracking Module within EYS’s database. EYS is committed to strengthening the timeliness and accuracy of all financial and program reporting going forward.
Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. Upon review of the case, it was determined that the caseworker did not trigger a renewal in the Kauhale On-Line Eligibility Assistance System (KOLEA) when the member called to renew by phone....
Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. Upon review of the case, it was determined that the caseworker did not trigger a renewal in the Kauhale On-Line Eligibility Assistance System (KOLEA) when the member called to renew by phone. The member reported income to the worker and was advised to provide verification; however, the worker did not trigger a renewal in the system, which prevented an N01 notice from being sent to request verification. The case remained open because the worker did not trigger a Verification Line Item (VLI) for income for the member in KOLEA. The case was later processed through a system data fix, and the member was ex parte renewed and given a new certification period. Corrective Action Taken or Planned: The Eligibility Renewals: Processing DHS 1100B-2 Form Job Aid will be updated to provide instructions for processing non-ex parte renewals completed by phone. Steps on how to properly trigger a renewal in KOLEA will be added to the existing guidance, including detailed screenshots. These updates will enable workers to process renewals consistently, whether they are submitted via form or conducted by phone. The additions to the Job Aid will ensure that a renewal is triggered correctly in the system and that request for verification N01 notices are triggered appropriately when non-ex parte renewals are completed by phone. Expected Completion Date: March 18, 2026 Responding Official(s): Lori-Lei Aponte, Med-QUEST Eligibility and Enrollment Administrator
Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. The program personnel are familiar with grant reporting requirements. For the federal fiscal year 2025, there were 62 federal Temporary Assistance for Needy Families(TANF)-funded contracts th...
Views of Responsible Officials: The Department agrees with the finding and will implement corrective action. The program personnel are familiar with grant reporting requirements. For the federal fiscal year 2025, there were 62 federal Temporary Assistance for Needy Families(TANF)-funded contracts that were required to be reported in accordance with the Federal Funding Accountability and Transparency Act (FFATA), but two contracts were inadvertently overlooked and were not entered into SAM.gov (replaced now obsolete FFATA Sub-award Federal Reporting System or FSRS). Corrective Action Taken or Planned: The program office implemented internal procedures which conform to the FFATA reporting requirements. 1. A “TANF FFATA Report Template” was created by the program office. 2. Program specialists (contract monitors) are required to complete the “TANF FFATA Report Template” and submit to the program administrator within seven (7) days after a federal-funded contract is executed. 3. Program administrator enters the contract information into SAM.gov following the receipt of the completed “TANF FFATA Report Templates” from the program specialists. Program administrator will take additional steps to ensure the “TANF FFATA Report Template” is received for all federally funded TANF contracts and create a checklist to ensure all contracts have been entered into the SAM.gov, ensuring to avoid any inadvertently missed contracts. Expected Completion Date: July 1, 2026 Responding Official(s): Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator
Reporting Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review reports prior to submission including the reconciliations and underlying records that support the amounts in the report. ...
Reporting Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review reports prior to submission including the reconciliations and underlying records that support the amounts in the report. Action taken in response to finding: An internal audit and review of the UDS reporting supporting files will be implemented as of April 1, 2026 to ensure accuracy of the documentation and calculations. Name(s) of the contact person(s) responsible for corrective action: John Robinson, CFO Planned completion date for corrective action plan: April 1, 2026 and it will continue moving forward.
Condition: The Organization did not report unliquidated financial obligations on the final federal financial report SF-425, in violation of the federal financial reporting requirements under 2 CFR Section 200.328. Corrective Action Steps: Establish a written procedure for preparing and reviewing the...
Condition: The Organization did not report unliquidated financial obligations on the final federal financial report SF-425, in violation of the federal financial reporting requirements under 2 CFR Section 200.328. Corrective Action Steps: Establish a written procedure for preparing and reviewing the SF-425 Federal Financial Report, including a checklist that specifically addresses the identification and reporting of unliquidated obligations. Prior to submission, require a preparatory review step in which finance staff identify all outstanding obligations and confirm they are correctly reflected on the SF-425. Implement a secondary review and approval of all final SF-425 reports by the Finance Director or equivalent prior to submission to the federal awarding agency. Provide training to finance staff responsible for federal reporting on the requirements of 2 CFR Section 200.328 and the correct completion of the SF-425. Retain copies of all submitted SF-425 reports along with the supporting workpapers used to prepare them, including documentation of the unliquidated obligations review. Responsible Party: CLC NWI Executive Director. Target Date: Executive Director Partially Completed. All funds have been liquidated as of 3/23/26. All other corrective action steps to be implemented by May 15, 2026.
We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.
We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.
Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not inte...
Finding 2025-003 Finding Summary: The enrollment total on the Grant Performance Report was reported inaccurately for Cram, Brian and Teri Middle School to the U.S. Department of Education. The discrepancies were the result of data entry errors during the report submission. These errors were not intentional and were identified during the audit review process. All identified inaccuracies will be corrected in the next reporting window. Responsible Individuals: Anna Colquitt, Chief Strategy Officer Corrective Action Plan: Federal grant reporting procedures were updated to include additional steps for reconciling financial and programmatic data before submission. A dual-review system was implemented where both the grant administration office and the program office verify reports before submission. The district is committed to maintaining compliance with all federal reporting requirements. Through enhanced review processes, we will ensure that all future Magnet School Assistance Program reports are accurate, complete, and timely. Anticipated completion Date: June 30, 2026
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