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Corrective Action Plans

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Finding 570834 (2023-004)
Significant Deficiency 2023
Folsom Cordova Community Partnership
CA
Cash Management Period of Performance Reporting
The organization agrees with the finding. The organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants. Completed in FY2023-2024
The organization agrees with the finding. The organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants. Completed in FY2023-2024
View Audit 361764
Finding 570825 (2023-003)
Significant Deficiency 2023
Folsom Cordova Community Partnership
CA
Reporting Significant Deficiency
The organization agrees with the finding. Now that the organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.
The organization agrees with the finding. Now that the organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.
View Audit 361764
Finding 570729 (2023-001)
Significant Deficiency 2023
Community Care Management Corporation
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Actions: Community Care Management Corporation agrees with the audit finding concerning missing source documentation, especially related to revenue. Leadership attributes the issue to frequent turnover in financial management roles, which affected ledg...
Views of Responsible Officials and Corrective Actions: Community Care Management Corporation agrees with the audit finding concerning missing source documentation, especially related to revenue. Leadership attributes the issue to frequent turnover in financial management roles, which affected ledger maintenance, reconciliations, and financial reporting. To address this, Community Care Management Corporation has implemented a corrective action plan that includes: • Hiring qualified financial staff and providing targeted training. • Enforcing improved documentation and retention protocols. • Establishing stronger internal controls and monthly reconciliations. • Launching periodic internal audits for continuous improvement. • Upgrading accounting systems and regularly reporting progress to leadership. These actions aim to restore sound financial practices, ensure audit readiness, and maintain compliance with accounting standards.
View Audit 361716
Finding 570640 (2023-002)
Significant Deficiency 2023
Leap Social Enterprise INC
NJ
Internal Control / Segregation of Duties Reporting Significant Deficiency
Number Criteria RecommendaƟon Management Response Person (s) Responsible Timeline Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance 2 CFR secƟon 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) ...
Number Criteria RecommendaƟon Management Response Person (s) Responsible Timeline Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance 2 CFR secƟon 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submiƩed within the earlier of 30 calendar days aŌer receipt of the auditor's report(s), or nine months aŌer the end of the audit period. Unless restricted by Federal law or regulaƟon, the auditee must make report copies available for public inspecƟon. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally idenƟfiable information. Data Collection Form and Single Audit reporting package shall be submiƩed by the established due date. The Entity had a hard time securing an audiƟng firm in Puerto Rico that understands the services the organization provides, as charter schools legislation is new on the island. Also, due to COVID-19 the auditing firms that we approached could not take on new clients due to employees shortage. All of this led to delays. The company has engaged a reputable CPA firm in Puerto Rico and now is working to alleviate the delay in completing the single audit. Yusein Durakov (CFO) Brenda Ortiz (Business Specialist) By July,2025 data collection and single audits reporting package will be submited. This makes the entity current. A schedule of submiƩals will be added to the SOP and monitored by the Board of Governors.
View Audit 361667
Finding 570639 (2023-001)
Significant Deficiency 2023
Leap Social Enterprise INC
NJ
Cash Management Subrecipient Monitoring Significant Deficiency § 200.305
For recipients and subrecipients other than States, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency or the pass-through entity and the disbursement of funds by the recipient or subrecipient regardless of whether the payment is made by electronic ...
For recipients and subrecipients other than States, payment methods must minimize the time elapsing between the transfer of funds from the Federal agency or the pass-through entity and the disbursement of funds by the recipient or subrecipient regardless of whether the payment is made by electronic funds transfer or by other means. See § 200.302(b)(6). Except as noted in this part, the Federal agency must require recipients to use only OMB approved, government-wide information collections to request payment. The management of the Instuitution should reinforce its cash management procedures and internal controls to ensure the disbursement of funds in the required tme frame. Advance payment requests are done under the advance method to cover anticipated cash needs. The Federal drawdowns are requested by the Finance Office on a monthly basis and Drawdowns are based on budget forecasting and subrecipient encumbrances. All procedures for drawdowns were handled most efficiently and with proper accounting standards. However, there are instances that took more than five days to make the payments to some vendors because of invoices being received late, missing information, management resolved the issues with the vendors but the time it takes is longer than the five days. The finance department now is monitoring the upcoming expenditures and making the reimbursement request closely to the date of payments due to the vendors. Yusein Durakov (CFO) Brenda Ortiz (Business Specialist) Procedures have been implemented
View Audit 361667
Finding 570384 (2023-031)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Reporting Significant Deficiency § 200.512
Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Stu...
Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Recommendation: We recommend the University implement and maintain an effective system of internal controls over timely submission of the single audit reporting package. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As a result of staffing turnover in the Finance area, the University engaged consulting support to assist in readying for financial statementpreparation and the audit of fiscal years ending 6.30.23 and 6.30.24, with oversight from the University management. The University will develop a fiscal year‐end close process that includes submission of the single audit report. Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller Planned completion date for corrective action plan: December 31, 2025
View Audit 361386
Finding 570382 (2023-030)
Significant Deficiency 2023
Kentucky State University
KY
Reporting Significant Deficiency Internal Control / Segregation of Duties
Annual and Quarterly Reporting Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of ...
Annual and Quarterly Reporting Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing Number: 84.425 Recommendation: We recommend the University should implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow‐up to verify corrections needed for previous reports, correct reports, and submit corrected reports. Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Grants; Varah Barnett, Financial Aid Director Planned completion date for corrective action plan: December 31, 2025
View Audit 361386
Finding 570381 (2023-029)
Significant Deficiency 2023
Kentucky State University
KY
Significant Deficiency Internal Control / Segregation of Duties § 200.403
Supporting Documentation Federal Agency: Department of Agriculture Federal Program Name: Supplemental Nutritional Assistance Program (SNAP) Assistance Listing Number: 10.561 Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card...
Supporting Documentation Federal Agency: Department of Agriculture Federal Program Name: Supplemental Nutritional Assistance Program (SNAP) Assistance Listing Number: 10.561 Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is improving its processes surrounding obtaining supporting receipts from employees who check out a Kroger GoCard. Procedures are in place to reconcile the Expense Log to receipts on a weekly basis to discover any missing documents much sooner to allow Purchasing to retrieve a copy from the store or the Kroger web site. Name(s) of the contact person(s) responsible for corrective action: Fran Pinkston, Director of Purchasing & Procurement Planned completion date for corrective action plan: December 31, 2025
View Audit 361386
Finding 570309 (2023-027)
Significant Deficiency 2023
Kentucky State University
KY
Significant Deficiency Internal Control / Segregation of Duties § 200.403
Supporting Documentation Federal Agency: Various Federal Program Name: Research and Development Cluster Assistance Listing Number: Various Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We a...
Supporting Documentation Federal Agency: Various Federal Program Name: Research and Development Cluster Assistance Listing Number: Various Recommendation: We recommend the University develop a procedure for ensuring all expenditures made via corporate credit card receive appropriate approval. We also recommend management maintain proper recordkeeping and retention of documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is improving its processes surrounding obtaining supporting receipts from employees who check out a Kroger GoCard. Procedures are in place to reconcile the Expense Log to receipts on a weekly basis to discover any missing documents much sooner to allow Purchasing to retrieve a copy from the store or the Kroger web site. Name(s) of the contact person(s) responsible for corrective action: Fran Pinkston, Director of Purchasing & Procurement Planned completion date for corrective action plan: December 31, 2025
View Audit 361386
Finding 570233 (2023-024)
Significant Deficiency 2023
Kentucky State University
KY
Questioned Costs Student Financial Aid Significant Deficiency
240 Day Escheatment Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommend...
240 Day Escheatment Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management of the areas involved in the escheatment process will develop a business procedure addressing this finding. A regular process will be implemented to ensure the University complies with requirements. The process will be integrated with our month‐end close process to ensure that it occurs in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller, Varah Barnett, Director of Financial Aid, Danyel Tolbert, Bursar Planned completion date for corrective action plan: December 31, 2025
View Audit 361386 Questioned Costs: $1
Finding 570228 (2023-023)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Fiscal Operations Report and Application to Participate (FISAP) Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan P...
Fiscal Operations Report and Application to Participate (FISAP) Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program; Federal Perkins Loan Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033; 84.038 Recommendation: We recommend management maintain and safeguard all necessary data and documentation to support the FISAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of March 2024, the Office of Financial Aid has been completely restructured and has new financial aid administrators. The Office of Financial Aid now performs a manual check to ensure FISAP information is in Banner. This entails maintaining worksheets within COD updated. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: July 1, 2024
View Audit 361386
Finding 570227 (2023-022)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Federal Perkins Loan Program Reconciliation Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing Number: 84.038 Recommendation: We recommend reviewing procedures around Perkins Loan Program funds and implementing reconciliations and rev...
Federal Perkins Loan Program Reconciliation Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing Number: 84.038 Recommendation: We recommend reviewing procedures around Perkins Loan Program funds and implementing reconciliations and review to the third‐party servicer reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university is in the process of implementing policies and procedures regarding reconciliations for Perkins loan services managed by a 3rd party supplier. Name(s) of the contact person(s) responsible for corrective action: Danyel Tolbert ‐Bursar Planned completion date for corrective action plan: June 30, 2025
View Audit 361386
Finding 570226 (2023-021)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Federal Perkins Loan Program Third‐Party Servicer Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing Number: 84.038 Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and...
Federal Perkins Loan Program Third‐Party Servicer Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing Number: 84.038 Recommendation: We recommend reviewing procedures and requirements regarding Perkins third party service providers and ensure compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university is in the process of implementing policies and procedures regarding reconciliations for Perkins loan services managed by a 3rd party supplier. Name(s) of the contact person(s) responsible for corrective action: Danyel Tolbert ‐Bursar Planned completion date for corrective action plan: June 30,2025
View Audit 361386
Finding 570225 (2023-020)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Direct Loan Reconciliation Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loan Assistance Listing Number: 84.268 Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation. Explan...
Direct Loan Reconciliation Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loan Assistance Listing Number: 84.268 Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented new procedures surrounding reconciliations of direct loans. The Director of Financial Aid meets monthly with Finance to review reconciliations from Banner and Common Origination Disbursement (COD), which also houses historical data. In addition, the Office of Financial Aid maintains a share drive with all reconciliations. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: July 1, 2024
View Audit 361386
Finding 570224 (2023-019)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Federal Perkins Loan Program Record Retention Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing Number: 84.038 Recommendation: We recommend that the University keep MPNs for loans for the three‐year retention period. Explanation of ...
Federal Perkins Loan Program Record Retention Federal Agency: U.S. Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing Number: 84.038 Recommendation: We recommend that the University keep MPNs for loans for the three‐year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented procedures to ensure that all requirements for loan borrowers are completed. One of these additional internal controls, is that the loan will not disburse unless MPN information is loaded into Banner. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: July 1, 2024
View Audit 361386
Finding 570218 (2023-017)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Cash Management Significant Deficiency
Cash Management Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation...
Cash Management Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: We recommend management maintain proper recordkeeping and follow policies and procedures that are in effect at the University. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented new procedures surrounding reconciling drawdown requests and approvals. The Director of Financial Aid meets monthly with Finance and Grants Accounting to review reconciliations. Finance now submits drawdown requests to the CFO for prior‐approval and keeps them documented. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: July 1, 2024
View Audit 361386
Finding 570214 (2023-016)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Return of Title IV Calculation Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033...
Return of Title IV Calculation Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: We recommend management review policies around determining students who withdrew and if a return of Title IV funds calculation is necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Financial Aid Office now works closely with the Registrar to verify R2T4 calculations. In the event a student withdraws and receives award funds, the R2T4 process provided by the Registrar takes place to calculate the refund amount owed by the student. If no payment arrangement is arranged, the student will be sent to Collections. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: April 1, 2025
View Audit 361386
Finding 570213 (2023-015)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Exit Counseling Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loan Assistance Listing Number: 84.268 Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students ...
Exit Counseling Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loan Assistance Listing Number: 84.268 Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students are receiving proper counseling. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University now utilizes Banner System Optimization to develop a message alert within the Student Portal (Wired) when a withdrawal date is entered. This message servers as a reminder for the student to complete exit counseling. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: November 1, 2024
View Audit 361386
Finding 570209 (2023-014)
Significant Deficiency 2023
Kentucky State University
KY
Questioned Costs Student Financial Aid Significant Deficiency
Awarding of Title IV Aid Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Reco...
Awarding of Title IV Aid Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: We recommend the University implement policies to review all student award packages at the start of the academic year to ensure no over awarding exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University now has a procedure in place so that enrollment is frozen one week prior to disbursing aid. This allows the University to perform a quality check on the inputs. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: February 7, 2025
View Audit 361386 Questioned Costs: $1
Finding 570208 (2023-013)
Significant Deficiency 2023
Kentucky State University
KY
Questioned Costs Student Financial Aid Significant Deficiency
Awarding of Pell Grant Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program Assistance Listing Number: 84.063 Recommendation: We recommend management review individual student calculations of Pell awards to ensure no additional errors in awards disbursed to...
Awarding of Pell Grant Federal Agency: U.S. Department of Education Federal Program Name: Federal Pell Grant Program Assistance Listing Number: 84.063 Recommendation: We recommend management review individual student calculations of Pell awards to ensure no additional errors in awards disbursed to students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented internal controls within the Banner system that will not allow a miscalculation to occur. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: November 1, 2024
View Audit 361386 Questioned Costs: $1
Finding 570204 (2023-012)
Significant Deficiency 2023
Kentucky State University
KY
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Verification Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: ...
Verification Federal Agency: U.S. Department of Education Federal Program Name: Federal Supplemental Educational Opportunity Grant Program; Federal Pell Grant Program; Federal Direct Student Loan; Federal Work Study Program Assistance Listing Number: 84.007; 84.063; 84.268; 84.033 Recommendation: We recommend management retain electronic files of student verification documentation more securely within school systems/networks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented procedures regarding document retention to ensure that student statements are properly processed and retained. The University now also uploads all files to a central share drive for record keeping purposes. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: July 1, 2024
View Audit 361386
Finding 570048 (2023-006)
Significant Deficiency 2023
Cincinnati-Hamilton County Community Action Agency
OH
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2023-006 – Federal Funding Accountability and Transparency Act Name of contact person and title: Jennifer Houck, Interim Chief Financial Officer Anticipated completion date: 6/30/25 Organization’s response: Concur Management agrees with this finding an...
Finding 2023-006 – Federal Funding Accountability and Transparency Act Name of contact person and title: Jennifer Houck, Interim Chief Financial Officer Anticipated completion date: 6/30/25 Organization’s response: Concur Management agrees with this finding and provided the following response for corrective action Plan of Action: To improve FFATA compliance, mandatory reconciliations for grants have been implemented to ensure timely identification and correction of reporting errors. Additionally, a reporting tracker has been established to monitor deadlines and ensure all required submissions are completed accurately and on time.
View Audit 361366
Finding 570033 (2023-005)
Significant Deficiency 2023
Puerto Rico Highways and Transportation Authority
PR
Internal Control / Segregation of Duties Special Tests & Provisions Significant Deficiency § 200.326
Corrective Action Plan: All personnel involved in the administration of programs that expend federal funds, including contractors and subcontractors, will receive adequate training on the requirements of the Davis-Bacon Act and the payroll certification process. Responsible Party: Eng. Maria Ayala R...
Corrective Action Plan: All personnel involved in the administration of programs that expend federal funds, including contractors and subcontractors, will receive adequate training on the requirements of the Davis-Bacon Act and the payroll certification process. Responsible Party: Eng. Maria Ayala Rivera, Director of Construction Office Planned Implementation Date: Currently in progress. Expected to be completed on or before June 30, 2025.
View Audit 361316
Finding 570032 (2023-004)
Significant Deficiency 2023
Puerto Rico Highways and Transportation Authority
PR
Internal Control / Segregation of Duties Reporting Significant Deficiency
The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be deliv...
The Authority will perform an internal review of the toll credits usage Excel spreadsheet and will reconcile all credits used by the projects with a starting date in FY 2023 and later with the last version of the Federal-Aid Project Agreement approved by FHWA. Also, the credits summary will be delivered on a quarterly basis to the Executive Staff for the approval process. For the fiscal year 2024, the manual process of reconciling toll credits balance of the new projects with a starting date of January 2024 and later will be changed to an automated process with the PMIS Program, as agreed in Section II of the Memorandum of Understanding (MOU) signed in February 2016 between FHWA and the Authority. In addition, current toll credits tracking, reconciliation, and approval processes are reviewed by FHWA PR Division for compliance. Responsible: Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: In process. Expected to be completed on or before June 30, 2025.
View Audit 361316
Finding 570031 (2023-003)
Significant Deficiency 2023
Puerto Rico Highways and Transportation Authority
PR
Internal Control / Segregation of Duties Reporting Significant Deficiency
Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program....
Corrective Action Plan: The Authority assigned an Analyst and a Supervisor the responsibility to monitor compliance with all related Federal requirements for the reporting process of these funds. Also, an adequate training was provided to the personnel involved in the administration of this program. Responsible: Mr. Ramon L. Rivera Rivera, Analyst Mr. Enrique J. Rosa Torres, Budget Office Auxiliary Director Status: Completed on June 30, 2023.
View Audit 361316
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