Corrective Action Plans

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Allowable Activities and Costs Allowable Activities and Costs Health Center Cluster - Behavioral Health Expansion – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all payroll and non-payroll expenses cha...
Allowable Activities and Costs Allowable Activities and Costs Health Center Cluster - Behavioral Health Expansion – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all payroll and non-payroll expenses charged to the grant prior to submitting the drawdown request to HRSA and implement a consistent process for identifying the specific expenses being charged to each grant in order to avoid a cost being allocated more than one. Action taken in response to finding: The process has been changed as of August 1, 2025 before the end of the grant period of performance and will continue forward. Name(s) of the contact person(s) responsible for corrective action: John Robinson, CFO Planned completion date for corrective action plan: August 1, 2025
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
Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one dis...
Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one discussions. As recommended, the County will revise its internal FFATA reporting procedures to require that all FFATA submissions undergo a documented review and approval by an individual who is independent of the preparer. The procedures will be updated to require that the reviewer’s name, title, date of review, and confirmation of the reviewer’s approval be maintained in the program’s electronic records. The County will implement a standardized approval workflow—either through a designated electronic form, checklist, or approval routing mechanism—to ensure consistency across departments. Additionally, staff responsible for FFATA preparation and review will receive updated guidance and training on the new documentation requirements, The County will also evaluate opportunities to integrate this control into existing financial reporting and monitoring structures overseen by Housing and Community Development Services (HCDS) teams, to ensure consistent application of the updated approval requirements across reporting cycles. Anticipated Implementation Date: Updated procedures, workflow documentation, and staff training will be completed by June 30, 2026. Person Responsible: KELLY SALMONS, Deputy Director, Housing and Community Development Services
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One of the findings was a clerical math error. CSC is moving R2T4 Calculations into COD to ensure proper calculations and reporting. The second finding was a date of determination discrepancy. CSC FA and Registrar to review how the last date of academic activity is determined and reported in Banner. The Financial Aid Director to review the R2T4 Process and create an SOP. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with aud...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College 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: CSC utilizes National Student Clearinghouse (NSC) for NSLDS Reporting. The Registrar’s office is responsible for Enrollment Reporting. The four students with Reporting discrepancies are correctional students that do not have access to electronic forms. This population of students must submit paper requests and have them physically routed to the Registrar’s office for processing. The Enrollment and Reporting dates were in line; the discrepancy lies in the Program Enrollment date. The Registrar is researching if the student changed programs after their Enrollment dates. For the Enrollment Reporting date discrepancy outside the 60-day requirement, we reported the correct date to NSC. The Registrar has put in a ticket with NSC to see why they reported the Enrollment Date late. Name(s) of the contact person(s) responsible for corrective action: Current Registrar: Tosha Stout and Current Financial Aid Director: Tara Torres Planned completion date for corrective action plan: 6/30/26
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with fede...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit finding was a result of a student enrolling in summer coursework, and their awards were not recalculated. CSC is creating a documented Standard Operating Procedure (SOP) on how to package awards prior to each term to prevent under awarding and a Financial Aid Processing Calendar to ensure awarding occurs each term. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagre...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The late reporting was the result of a known FAFSA issue that began occurring with the 24/25 FAFSA Simplification and continues with the 25/26 FAFSA. The exception occurred when the student was not presented with the HS Completion Status question on the application. Students must self-certify they have a HS Diploma or Equivalent to be eligible for Federal Student Aid. CSC exported the origination to COD. COD approved the award, but CSC was unable to post the award to the student’s account because the HS Completion Status was blank. As soon as the student corrected her FAFSA, CSC posted the award and reported it to COD. The CSC FA office now receives a report with missing HS Completion Status each day and deletes federal awards until the issue is resolved preventing late COD Reporting. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: Completed
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% req...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC is in a rural area that does not afford many community service opportunities and usually files the FWS Community Service Waiver. Personnel changes caused CSC to miss the 24/25 filing deadline. CSC received the 25/26 Waiver on 06/05/2025. The 26/27 Wavier was requested 01/15/2026. CSC is creating a documented Standard Operating Procedure (SOP) on how to request the waiver and creating a Financial Aid Processing Calendar to ensure the deadline is met each year. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-005 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: A letter was sent to ACUDEN detailing the adverse situations and the steps taken by our municipality to obtain reconsideration. This is because the payment was made without the extension letter, even though we had the authorization to commit the funds. Furthermore, the Emergency Ready funds reports were submitted, and we have not received any finding feedback from the Agency. We are still awaiting a response from the letter submitted. The Sub Director of Finance will establish an internal control system in which the comply with the due dates of agreements and various federal proposals, as well as with reports, payments of funds, and obligations, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-004 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: The ACUDEN agency has not yet closed the budget year 2024-2025. Therefore, even though the contract has ended, the remaining reimbursement from the agency has not been received. Therefore, the full closing report cannot be completed until this final amount is received. As a corrective measure for finding 2025-005, the Sub Director of Finance will establish an internal control system in which the processes and compliance with the submission of accounting reports for federal programs, including Child Care, will be periodically monitored. Implementation Date: Fiscal Year 2026-2027. Responsible Person: José A. Mathews Maisonet Program Accountant
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF VEGA BAJA Corrective Action Plan For the Fiscal Year Ended June 30, 2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Marcos Cruz Molina, Mayor Contact Person: Mr. Edgardo Pérez, Department of Management, Administration and Budget Director Phone: (787)855-2500 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We concur with the findings. Corrective Action: During the past year, the Corrective Action Plan (PAC) has been implemented and expense reconciliation efforts have been ongoing. Currently, we are in the process of collecting all supporting documentation related to work performed for projects funded by FEMA. It is expected that the reconciliation of expenses will be completed over the next few quarters, and that expense reporting will continue during the quarters in which payments are made. Implementation Date: Fiscal Year 2025-2026. Responsible Person: José A. Torres Otero Program Accountant
Finding Number: 2025-002 Planned Corrective Action: During testing of payroll transactions, the auditor identified that one or more payroll submissions lacked documented email approval from the Director of Finance prior to submission, as required by internal control policy. Although approval was ver...
Finding Number: 2025-002 Planned Corrective Action: During testing of payroll transactions, the auditor identified that one or more payroll submissions lacked documented email approval from the Director of Finance prior to submission, as required by internal control policy. Although approval was verbally or electronically obtained, documentation was not consistently retained in accordance with policy. The organization has strengthened documentation procedures moving forward. The lack of documented approval occurred due to:  Inconsistent retention of email approvals, and/or  Staff misunderstanding of documentation requirements, and/or o Accounting team faced significant turnover with personnel completing payroll tasks  Payroll deadlines not being met, consistently, by organization’s management team The organization has implemented the following corrective actions:  Re-trained payroll and finance staff on the requirement that all payroll submissions must receive documented email approval from the Director of Finance prior to processing.  Implemented a standardized payroll submission checklist requiring confirmation of email approval before processing.  Established a centralized electronic folder where all payroll approval emails must be saved and retained.  Required organization’s management team to adhere to payroll deadlines set by Accounting Team or disciplinary actions will be taken.  The Senior Accountant will perform quarterly internal spot checks of payroll files to verify documentation is complete.  The Director of Finance will review and sign off monthly on a payroll approval log confirming compliance.  Failure to obtain documented approval will result in payroll submission delay until documentation is secured. Anticipated Completion Date: 08/31/2026 Responsible Contact Person: Dr. Brittany Lee
Finding Number: 2025-003 Condition: The College did not perform an accurate calculation to determine the amount of funds to return of Title IV funds for 2 students. Planned Corrective Action: Accuracy in performing the required Return to Title IV Funds function is of significant importance to Lake M...
Finding Number: 2025-003 Condition: The College did not perform an accurate calculation to determine the amount of funds to return of Title IV funds for 2 students. Planned Corrective Action: Accuracy in performing the required Return to Title IV Funds function is of significant importance to Lake Michigan College. Currently, a second individual performs an independent review of a sample of calculations. Although we find these two scenarios to be isolated in nature, we will increase our quality control sample review. We are also investigating how we might automate more of the process in order to help reduce any manual error. The two situations noted have been corrected. Contact person responsible for corrective action: Ben Burton, Director of Financial Aid Anticipated Completion Date: 03/15/2026
Finding Number: 2025-002 Condition: If an institution enters into a Tier One arrangement with a third party servicer, as defined in CFR 668.164(e)(1), the institution must provide to the secretary an up-to-date URL for the contract and contract data, as described in paragraph (e)(2)(vii) of this sec...
Finding Number: 2025-002 Condition: If an institution enters into a Tier One arrangement with a third party servicer, as defined in CFR 668.164(e)(1), the institution must provide to the secretary an up-to-date URL for the contract and contract data, as described in paragraph (e)(2)(vii) of this section for publication in a centralized database accessible to the public. Planned Corrective Action: The URL associated with Lake Michigan’s required disclosure has now been provided to the secretary via the associated Department of Education’s instructions. Contact person responsible for corrective action: Ben Burton, Director of Financial Aid Anticipated Completion Date: 03/19/2026
2025-003 – Pell Under-Award Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that a review is implemented to ensure calculations of Pell awards are performed based on the accurate cost of attendance, SAI and enrollment status of the student. Explanation of disa...
2025-003 – Pell Under-Award Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend that a review is implemented to ensure calculations of Pell awards are performed based on the accurate cost of attendance, SAI and enrollment status of the student. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the audit review, it was determined that student (ID: 0364337) was under-awarded a Federal Pell Grant due to a manual calculation error. Based on remaining Lifetime Eligibility Used (LEU), the student was eligible for $1,085 but was awarded $627.97. To address this finding, the institution has strengthened internal controls by eliminating manual calculations as a primary method for determining Pell eligibility, implementing a mandatory secondary review prior to disbursement, and requiring verification of LEU through the COD system. In addition, ongoing monthly quality assurance reviews have been established, and staff training has been completed to reinforce compliance with Pell Grant calculation requirements, including Cost of Attendance (COA), Student Aid Index (SAI), and enrollment status. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto -Executive Director Student Financial Services Planned completion date for corrective action: March 2026.
2025-001 – Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University underst...
2025-001 – Enrollment Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each enrollment information that gets reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Felician University agrees with the findings and will take the following steps to remedy the issues. First, we will contact the National Student Clearinghouse to evaluate our current reporting structure and make necessary changes to enhance our data output. Secondly, we will revisit our Leave of Absence and Withdrawal policies and procedures to ensure their alignment with NSLDS compliance standards. Management will monitor these issues internally and with periodic engagements with the National Student Clearinghouse during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Nina Hernandez, Director of Registration and Records Planned completion date for corrective action plan: April 30th, 2026
Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterpr...
Finding Number: 2025-047 Planned Corrective Action: To strengthen internal controls, enhance record tracking, and ensure reconciliation of records within FFATA, the Agency has implemented the following measure: Subrecipient agreements are executed through the Division of Emergency Management Enterprise Solution (DEMES). The Agency has developed a new monthly report within DEMES that identifies all agreements executed within the preceding 30 days. The Office of Procurement and Contract Management will manually reconcile this report against FFATA entries to ensure Federal reporting requirements are met. Anticipated Completion Date: 4/1/2026 Responsible Contact Person: Tara Walters
Finding Number: 2025-043 Planned Corrective Action: Supervisors will be required to submit an email for employees whose scope of work requires access to the Florida Ryan White Portal (FL RW Portal) with all required documents to a designated inbox. The email and forms will be evaluated and approved ...
Finding Number: 2025-043 Planned Corrective Action: Supervisors will be required to submit an email for employees whose scope of work requires access to the Florida Ryan White Portal (FL RW Portal) with all required documents to a designated inbox. The email and forms will be evaluated and approved before the user is added to the FL RW Portal. Additionally, the employee gaining access or having access removed, will be logged with a time stamp and signoff of the employee providing/removing access. The onboarding/offboarding instructions will instruct all supervisors to submit an email for separated employees within one business day of separation requesting access removal from the FL RW Portal. In addition, there will be a process added to conduct quarterly reviews of user access to ensure employees have appropriate access. Anticipated Completion Date: June 1, 2026 Responsible Contact Person: Chrystal Thompson
Finding Number: 2025-042 Planned Corrective Action: FAHCA added a comparison of MLR information with the annual audited financial report required under 42 CFR section 438.3(m) on the MLR Exhibit tab on the ASR template. MLR comparison was added on April 10, 2024, and plans were notified by email on ...
Finding Number: 2025-042 Planned Corrective Action: FAHCA added a comparison of MLR information with the annual audited financial report required under 42 CFR section 438.3(m) on the MLR Exhibit tab on the ASR template. MLR comparison was added on April 10, 2024, and plans were notified by email on April 17, 2024. The effective reporting date for the new MLR implementation went into effect on July 1, 2024. The 2024 audited ASR, issued in September 2025, includes MLR comparison. Anticipated Completion Date: Completed on September 1, 2025 Responsible Contact Person: Mercedes Bosque
Finding Number: 2025-041 Planned Corrective Action: FAHCA management will enhance controls to ensure that all identified overpayments are timely reported to CMS for refunding of overpayments on Form CMS-64 in accordance with Federal regulations. Anticipated Completion Date: December 31, 2026 Respons...
Finding Number: 2025-041 Planned Corrective Action: FAHCA management will enhance controls to ensure that all identified overpayments are timely reported to CMS for refunding of overpayments on Form CMS-64 in accordance with Federal regulations. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Kimberly Jordan
Finding Number: 2025-024 Planned Corrective Action: The Department shall review internal processes to identify mechanisms for documenting the deactivation of user access privileges. Anticipated Completion Date: 12/30/2026 Responsible Contact Person: Angela Carney, Audit & Compliance Consultant
Finding Number: 2025-024 Planned Corrective Action: The Department shall review internal processes to identify mechanisms for documenting the deactivation of user access privileges. Anticipated Completion Date: 12/30/2026 Responsible Contact Person: Angela Carney, Audit & Compliance Consultant
Finding Number: 2025-023 Planned Corrective Action: The Office of Information Technology Services (OITS) ACCESS application team that supports the FLORIDA system is in year four of a multi-year modernization initiative. By the end of 2027, all FLORIDA front-end functionality is expected to be availa...
Finding Number: 2025-023 Planned Corrective Action: The Office of Information Technology Services (OITS) ACCESS application team that supports the FLORIDA system is in year four of a multi-year modernization initiative. By the end of 2027, all FLORIDA front-end functionality is expected to be available through the ACCESS Management Portal, and staff will no longer have direct access to the FLORIDA mainframe. Given the current modernization progress and the planned elimination of direct mainframe access by the end of 2027, the Department acknowledges and accepts the residual risk during this transition. Anticipated Completion Date: 06/30/2028 Responsible Contact Person: Angela Carney, Audit & Compliance Consultant
Finding Number: 2025-021 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance payment controls to ensure that costs are attributable to the authorized period of performance and are charged to the correct Federal award: 1. ...
Finding Number: 2025-021 Planned Corrective Action: As recommended by the Florida Auditor General’s office, FDOE will take the following actions to enhance payment controls to ensure that costs are attributable to the authorized period of performance and are charged to the correct Federal award: 1. Identify the CCDF transactions falling before the October 1, 2024, performance period begin date for grant SMT25 and make the necessary corrections in FLAIR. Those corrections were completed October 31, 2025 and the associated FLAIR records were provided to the Auditor December 11, 2025 by upload to the ShareFile with email confirmation. The identified transactions were for services provided in September 2024 and those transactions were moved to discretionary grant SDI24. The period of performance for grant SDI24 began October 1, 2023, and ends September 30, 2026. These actions resolve the questioned costs the auditor noted. 2. Enhance the Division of Early Learning’s revenue and payment procedures to include verification by the Division’s assigned Revenue and Budget Supervisor that all period of performance information for active grants has been communicated in writing to the Division’s budget and accounting staff. Information will include active grant numbers, project period begin and end dates, amount of awards and obligation periods for all applicable funding streams to include CCDF, TANF, and SSBG. 3. Enhance the Division of Early Learning’s revenue and payment procedures to include periodic expenditure review to ensure no payments are made for a service period falling outside of the performance period of the funding used. 4. Enhance the Division of Early Learning’s revenue and payment procedures to include procedures and timeframes for correcting any errors discovered in the course of periodic expenditure review. 5. Enhance the Division of Early Learning’s revenue and budget procedures to include a multi-layer review and approval process to include the Division’s Budget and Revenue Supervisor and Manager as documented by a signed routing form. Anticipated Completion Date: May 31, 2026 Responsible Contact Person: James Finch
Finding Number: 2025-033 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact...
Finding Number: 2025-033 Planned Corrective Action: Effective July 1, 2025, FCOM implemented new processes and procedures to enhance FFATA reporting controls and ensure the accuracy and timeliness of the subaward data reported in the SAM.GOV. Anticipated Completion Date: 7/1/2025 Responsible Contact Person: Tisha Womack
Finding Number: 2025-031 Planned Corrective Action: As part of continuous process improvement, OIT is in the process of implementing additional improvement measures. Anticipated Completion Date: July 1, 2026 Responsible Contact Person: Sandy Barnes
Finding Number: 2025-031 Planned Corrective Action: As part of continuous process improvement, OIT is in the process of implementing additional improvement measures. Anticipated Completion Date: July 1, 2026 Responsible Contact Person: Sandy Barnes
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