Corrective Action Plans

Finding 383354 (2023-003)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting

2023-003. USBE Did Not Properly Report All Required Subawards in the Federal Reporting System State Agency: Utah State Board of Education Federal Agency: Department of Agriculture Employees have been trained, and we will continue to ensure they are trained in the reconciliation processes to mitigate...

2023-003. USBE Did Not Properly Report All Required Subawards in the Federal Reporting System State Agency: Utah State Board of Education Federal Agency: Department of Agriculture Employees have been trained, and we will continue to ensure they are trained in the reconciliation processes to mitigate the risk of this occurring again. Contact Person: Scott Jones, Deputy Superintendent of Operations, Scott.jones@schools.utah.gov Anticipated Completion Date: Completed, no further action necessary.

View Audit 296545

Finding 383352 (2023-013)

Significant Deficiency 2023

State of Utah

UT

Questioned Costs Subrecipient Monitoring Cash Management

2023-013. Improper Reimbursement of Utility Expenditures Due to Lack of Effective Internal Controls State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to verify utility agreements are drafted and effective before UDOT works on projects w...

2023-013. Improper Reimbursement of Utility Expenditures Due to Lack of Effective Internal Controls State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to verify utility agreements are drafted and effective before UDOT works on projects with utility partners. UDOT will continue to coordinate with utility partners to align reimbursement practices with the applicable federal requirements. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Completion Date: June 2025

View Audit 296545 Questioned Costs: $1

Finding 383350 (2023-012)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

2023-012. Noncompliance Resulting from the Failure to Implement Effective Internal Controls Over Value Engineering Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train the responsible employees to comply with VE requirements for applicable f...

2023-012. Noncompliance Resulting from the Failure to Implement Effective Internal Controls Over Value Engineering Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train the responsible employees to comply with VE requirements for applicable federal projects. UDOT will take this opportunity to update the UDOT VE Program and determine which controls will help project managers better understand and comply with VE requirements. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Completion Date: June 2025

View Audit 296545

Finding 383348 (2023-011)

Significant Deficiency 2023

State of Utah

UT

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

2023-011. Improper Acceptance of Materials Due to Lack of Effective Internal Controls Over the Quality Assurance Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to test materials within the quality assurance program (QAP) requ...

2023-011. Improper Acceptance of Materials Due to Lack of Effective Internal Controls Over the Quality Assurance Program State Agency: Department of Transportation Federal Agency: Department of Transportation UDOT will train employees to test materials within the quality assurance program (QAP) requirements. Furthermore, the materials division will ensure testers are fully certified before they proceed with testing of materials. Responsible Party: Carmen Swanwick, Project Development Director, (801) 232-7802 Anticipated Completion Date: June 2025

View Audit 296545

Finding 383304 (2023-009)

Significant Deficiency 2023

Eastern Regional Housing Authority

NM

HUD Housing Programs Reporting Significant Deficiency

2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housi...

2023-009: Application Access Control – Significant Deficiency in internal controls over compliance over Recommendation: We recommend that the Housing Authority should review each employee’s access permissions within the “Housing Pro” software and modify their access according to their job responsibilities. Action Taken: All employee access was reviewed and corrected so that only the two Deputy Directors have administrative access. Due Date of Completion: November 30, 2023 Responsible Official: Irene Murillo, Deputy Director

View Audit 296494

Finding 383303 (2023-001)

Significant Deficiency 2023

Eastern Regional Housing Authority

NM

HUD Housing Programs Reporting Significant Deficiency

2023-001: Internal Controls over Federal Award – Reporting (VMS) - Significant Deficiency in Internal controls over compliance over reporting Recommendation: The Authority should establish a clearly documented review process wherein someone other than the preparer reviews the VMS report prior to sub...

2023-001: Internal Controls over Federal Award – Reporting (VMS) - Significant Deficiency in Internal controls over compliance over reporting Recommendation: The Authority should establish a clearly documented review process wherein someone other than the preparer reviews the VMS report prior to submission. Action Taken: The Authority will have a member of management review VMS submissions prior to submission. Due Date of Completion: February 2024 Responsible Official: Chris Herbert, Executive Director, Irene Murillo, Deputy Director, Carol Hensley, Assistant Deputy Director

View Audit 296494

Finding 383283 (2023-017)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

Corrective action plan: To ensure compliance is being met with Risk Assessments, the Chief Information Security Officer (CISO) will implement regular compliance reviews, at the beginning of each quarter with Program Director level leadership. Any non-compliance will be addressed with the Program are...

Corrective action plan: To ensure compliance is being met with Risk Assessments, the Chief Information Security Officer (CISO) will implement regular compliance reviews, at the beginning of each quarter with Program Director level leadership. Any non-compliance will be addressed with the Program area by regularly sharing email reminders for reporting, training, and assistance from security. The reports will begin to be shared on July 31, 2024. Application Services, in collaboration with the CISO and the Information Technology (IT) Business Operations’ Policy, Planning, and Performance team, will establish and publish a process for the successful completion of Risk Assessments, including roles and responsibilities, processes, and procedures to ensure timely completion and ongoing compliance. The target implementation date for this document is January 15, 2025. Implementation date: January 15, 2025 Responsible persons: Leatha Marr, Director, IT Applications Services, and Vikram Muralidharan, Chief Information Security Officer

View Audit 296491

Finding 383223 (2023-110)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: The Office of Financial Aid has revised the award and disbursement notifications to TEACH Grant recipients to include all required elements. The award notification now describes how and when funds will be disbursed. The TEACH disbursement notification now includes the date of...

Corrective Action Plan: The Office of Financial Aid has revised the award and disbursement notifications to TEACH Grant recipients to include all required elements. The award notification now describes how and when funds will be disbursed. The TEACH disbursement notification now includes the date of disbursement, student's right to cancel all or part of the award, and guidance for procedures and time for canceling the award. The policy and procedure will be revised to include these updated procedures. Implementation Date: March 2024 Responsible Persons: Amanda Petrosian, Director of Financial Aid Josiah Mendoza, Assistant Director of Operations

View Audit 296491

Finding 383206 (2023-149)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: The University reviewed and corrected the queries used to ensure that students receive the appropriate notifications for disbursements made for TEACH grants and any Federal Direct Loans. Implementation Date: 05/2023 Responsible Person: Scott Lapinski, Assistant Vice President...

Corrective Action Plan: The University reviewed and corrected the queries used to ensure that students receive the appropriate notifications for disbursements made for TEACH grants and any Federal Direct Loans. Implementation Date: 05/2023 Responsible Person: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid

View Audit 296491

Finding 383189 (2023-127)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Special Tests & Provisions Student Financial Aid

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secon...

Corrective Action Plan: • The University has already implemented significant process enhancements in this area. • The University immediately updated the ECAR to add the School of Veterinary Medicine at Amarillo. • The University has implemented updated procedures requiring both the Primary and Secondary designee to review the ECAR quarterly for any required changes. Implementation Date: August 2023 Responsible Persons: Jamie Hansard and Kyle Phillips

View Audit 296491 Questioned Costs: $1

Finding 383165 (2023-161)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The University has implemented a correction to the reporting logic that caused the inaccurate reporting of program begin date for some students. This implementation was effective for enrollment reporting beginning with the Fall 2023 semester. In addition, the University is ut...

Corrective Action Plan: The University has implemented a correction to the reporting logic that caused the inaccurate reporting of program begin date for some students. This implementation was effective for enrollment reporting beginning with the Fall 2023 semester. In addition, the University is utilizing available error reports via the National Student Clearinghouse to ensure program begin dates and other program-level data reported is accurate. Implementation Date: August 2023 Responsible Persons: Ashley Wheelis, Deputy Registrar Molly Collins, Associate Registrar Zach Yeager, Assistant Director

View Audit 296491

Finding 383163 (2023-159)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan: The University is updating procedures to ensure unallowable charges are not paid using Title IV funds without proper authorization from the student or parent. The University will review and improve, as necessary, existing controls to ensure that Title IV aid in excess of the ...

Corrective Action Plan: The University is updating procedures to ensure unallowable charges are not paid using Title IV funds without proper authorization from the student or parent. The University will review and improve, as necessary, existing controls to ensure that Title IV aid in excess of the student’s institutional charges will not be held without written authorization from the student or parent. Implementation Date: May 2024 Responsible Persons: Beth Tolan, Associate Vice President of Financial Aid & Scholarships Christopher Foster, Associate Vice President of Student Accounting

View Audit 296491

Finding 383162 (2023-158)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Corrective Action Plan: The University will implement additional controls to check internal disbursement dates against disbursement dates reported in COD in instances where manual reporting is required. Implementation Date: May 2024 Responsible Persons: Kimberley Wells, Director of Financial Aid & S...

Corrective Action Plan: The University will implement additional controls to check internal disbursement dates against disbursement dates reported in COD in instances where manual reporting is required. Implementation Date: May 2024 Responsible Persons: Kimberley Wells, Director of Financial Aid & Scholarships John Robert, Associate Director of Financial Aid & Scholarships Beth Tolan, Associate Vice President of Financial Aid & Scholarships

View Audit 296491

Finding 383160 (2023-156)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The Office of the Registrar and the Office of Scholarships and Financial Aid will collaborate to identify the root cause of why some student data is not being reported in a timely manner. The Office of the Registrar will also institute monthly validation into their business p...

Corrective Action Plan: The Office of the Registrar and the Office of Scholarships and Financial Aid will collaborate to identify the root cause of why some student data is not being reported in a timely manner. The Office of the Registrar will also institute monthly validation into their business processes in alignment with the NSC and NSLDS submission schedule. Implementation Date: February 2025 Responsible Persons: Rachel Honora, Senior Associate Registrar Reggie Brazzle, Director of Operations, SFA

View Audit 296491

Finding 383158 (2023-154)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: There is a current initiative at the university to complete a comprehensive review of all of our current charge item types for Title IV allowable/non-allowable purposes. The Office of Scholarships and Financial Aid is working with Student Business Services (SBS) and each acad...

Corrective Action Plan: There is a current initiative at the university to complete a comprehensive review of all of our current charge item types for Title IV allowable/non-allowable purposes. The Office of Scholarships and Financial Aid is working with Student Business Services (SBS) and each academic college to departmentalize the charges. Once this effort is complete, we will work with SBS and Accounting to begin setting up and testing the required changes. We are committed to making the necessary changes in order to be in compliance but want to make sure it is understood that this is a monumental undertaking that will require considerable effort. It will demand a massive commitment of resources and time. Due to the nature of PeopleSoft and the effects of effective dating, this update will need to be implemented prior to the beginning of an aid year. We will take precautions to prevent inadvertent errors and system glitches by implementing these changes in 2025-2026. The Office of Scholarships and Financial Aid in conjunction with Student Business Services are in the early stages of implementing functionality in PeopleSoft that will allow students to provide permission to apply financial aid for charges other than allowable charges. The implementation of this functionality will allow us to obtain written authorization from students or parents prior to crediting student ledger accounts for certain charges. Implementation Date: February 2025 Responsible Persons: Kevin Burns, Bursar Charita Hampton, Interim Executive Director, SFA Gretta McClain Gibbs, Director, Accounting Services Madiha Syeda, Financial Manager, General Accounting

View Audit 296491

Finding 383156 (2023-152)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: To strengthen its controls and ensure that program-level data elements are reported to NSLDS accurately, the University will implement business procedures to prevent inaccurate reporting of effective dates. These procedures will be modified to align campus-level and program-l...

Corrective Action Plan: To strengthen its controls and ensure that program-level data elements are reported to NSLDS accurately, the University will implement business procedures to prevent inaccurate reporting of effective dates. These procedures will be modified to align campus-level and program-level effective dates. Specifically, a review process will be added to ensure effective dates are reported accurately to NSLDS. Implementation Date: January 2025 Responsible Persons: Sofia Almeda, University Registrar Esteban Martin, Associate Registrar

View Audit 296491

Finding 383155 (2023-151)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: For students that are considered an unofficial withdraw from the university, the Financial Aid Counselor processing the unofficial withdraw will update NSLDS with the unofficial withdraw date at the end of each semester. To address the incorrect enrollment status change and t...

Corrective Action Plan: For students that are considered an unofficial withdraw from the university, the Financial Aid Counselor processing the unofficial withdraw will update NSLDS with the unofficial withdraw date at the end of each semester. To address the incorrect enrollment status change and the incorrect program level errors noted by the auditors, the University is currently working on updating the query output that is used to report to the National Student Clearinghouse to ensure that the data is correct. Implementation Dates: 01/2024 for Unofficial Withdraw 05/2024 for National Student Clearinghouse reporting Responsible Persons: Scott Lapinski, Assistant Vice President for Enrollment Management/Director of Financial Aid Joe Sanders Assistant Vice President for Enrollment Management/Registrar

View Audit 296491

Finding 383151 (2023-145)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Period of Performance

Corrective Action Plan: The University has implemented significant process and validation enhancements in this area. The operational manual was revised to include detailed procedures. Management manually reviewed CIP codes for all programs and updated system records as appropriate on October 12, 202...

Corrective Action Plan: The University has implemented significant process and validation enhancements in this area. The operational manual was revised to include detailed procedures. Management manually reviewed CIP codes for all programs and updated system records as appropriate on October 12, 2023. Management conducted two subsequent reviews on January 3, 2024, and January 5, 2024, to ensure compliance with the requirements. Implementation Dates: Revisions to operational manual, October 12, 2023. Updates to system records, October 12, 2023. Management review for continued compliance, January 3, 2024 and January 5, 2024. Responsible Persons: Blanca E. Guerra, Ph.D., University Registrar Brandy Simpkins Piner, M.P.A., Senior Associate Registrar

View Audit 296491

Finding 383150 (2023-143)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: Through analysis of the exceptions identified in the audit, the University is working to implement corrective action that will consistently report the OPEID of the location where students are taking the majority of their coursework. Implementation Date: March 2025 Responsible...

Corrective Action Plan: Through analysis of the exceptions identified in the audit, the University is working to implement corrective action that will consistently report the OPEID of the location where students are taking the majority of their coursework. Implementation Date: March 2025 Responsible Person: Tiffany Robinson, AVP and University Registrar

View Audit 296491

Finding 383148 (2023-141)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The University has already established a campus-wide working group to provide additional modifications to the current procedures for Enrollment Reporting. Through this collaboration, the Institution is implementing changes to the spring 2024 semester that will provide the Uni...

Corrective Action Plan: The University has already established a campus-wide working group to provide additional modifications to the current procedures for Enrollment Reporting. Through this collaboration, the Institution is implementing changes to the spring 2024 semester that will provide the University with the necessary tools to comply with the Federal Enrollment Reporting regulations. Implementation Date: May 2024 Responsible Person: Nohemi Gallarzo, Registrar & AVP for Enrollment Operations

View Audit 296491

Finding 383146 (2023-137)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The University has implemented process enhancements in this area. While the audit identified inaccurate Program Enrollment Effective Dates, the corresponding Campus Enrollment Effective Dates were accurate. To address this inconsistency, coding modifications have been created...

Corrective Action Plan: The University has implemented process enhancements in this area. While the audit identified inaccurate Program Enrollment Effective Dates, the corresponding Campus Enrollment Effective Dates were accurate. To address this inconsistency, coding modifications have been created, tested, and applied to ensure our enrollment reporting files are accurate and match on Program Enrollment Effective Date and Campus Enrollment Effective Date. Beginning with our fall 2023 subsequent of term enrollment file received by the National Student Clearinghouse (NSC) on 12/18/23, the students’ Program Enrollment Effective Dates are accurate and match the associated Campus Enrollment Effective Dates. Our documentation will be revised to include these changes. Management will conduct a second level review to ensure that the University is in compliance with the requirements. Implementation Date: December 2023 Responsible Person: Eric Poch, Associate Registrar

View Audit 296491

Finding 383143 (2023-134)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: The Office of the Registrar is working with the Office of Information Technology (OIT) to review the current NSC Enrollment Reporting logic within our student information system to identify the root cause of the data inconsistencies between campus- and program-level data, and...

Corrective Action Plan: The Office of the Registrar is working with the Office of Information Technology (OIT) to review the current NSC Enrollment Reporting logic within our student information system to identify the root cause of the data inconsistencies between campus- and program-level data, and subsequently update the associated logic for future term reporting. The Office of the Registrar has also implemented monthly data validation into our business processes (as of Fall 2023), in alignment with the NSC file submission schedules, which allows for further management oversight of deadline compliance and additional data validation. Implementation Date: August 1, 2024 Responsible Persons: Kimberly Tate, University Registrar Deepika Chalemela, Chief Information Officer

View Audit 296491

Finding 383142 (2023-133)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Corrective Action Plan: The University has implemented significant process enhancements in this area. The policy manual has been revised to include detailed procedures. Management will conduct a second level review to ensure that the University is following the requirements. During the academic year...

Corrective Action Plan: The University has implemented significant process enhancements in this area. The policy manual has been revised to include detailed procedures. Management will conduct a second level review to ensure that the University is following the requirements. During the academic year for this audit the Office of Financial Aid staffing was reduced by two full-time employees in the R2T4 area. The University has two full time employees who completes R2T4’s daily. A secondary review and quality control will be completed by a third employee for accuracy on the R2T4 calculations and return of funds within established time frames. Reconciliations are completed monthly to ensure timeliness of R2T4s and return of funding to COD. Implementation Date: March 2024 Responsible Persons: Laurie Rosenkrantz, Associate Director Mayra Torres Gonzalez, Assistant Director Jike Wei, FA Counselor III

View Audit 296491

Finding 383141 (2023-132)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Corrective Action Plan: The University has implemented significant process enhancements in this area. The policy manual has been revised to include detailed procedures. Management will conduct a second level review to ensure that the University is following the requirements. After the aid year activ...

Corrective Action Plan: The University has implemented significant process enhancements in this area. The policy manual has been revised to include detailed procedures. Management will conduct a second level review to ensure that the University is following the requirements. After the aid year activation for calendars is posted by the Office of Registrar, management will review calendar dates and other components reported to COD on a monthly schedule to ensure accuracy. COD reports are sent twice a week to ensure calendar and cost of attendance is updated correctly for all federal programs. Implementation Date: March 2024 Responsible Persons: Leanne Sikora, Associate Director Laurie Rosenkrantz, Associate Director

View Audit 296491

Finding 383138 (2023-128)

Significant Deficiency 2023

State of Texas C/o Comptroller of Public Accounts

TX

Student Financial Aid Special Tests & Provisions Reporting

Corrective Action Plan: We will work to reestablish access with NSLDS to ensure that all student statuses are reported correctly from NSC. We will also incorporate procedures to ensure we are capturing and reporting all students’ status changes accurately through Cognos reports and a newly developed...

Corrective Action Plan: We will work to reestablish access with NSLDS to ensure that all student statuses are reported correctly from NSC. We will also incorporate procedures to ensure we are capturing and reporting all students’ status changes accurately through Cognos reports and a newly developed enrollment reporting dashboard. Implementation Date: Summer 2024 Responsible Person: Amanda McSween, TTUHSC Registrar

View Audit 296491

Corrective Action Plans

Filters