Corrective Action Plans

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Finding 3465 (2023-002)
Significant Deficiency 2023
We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from ...
We concur with the auditor’s finding. We have reviewed our processes related to the enrollment reporting of withdrawing students. The financial aid department has added a column in the tracking document to record the effective withdrawal date from NSLDS. On a weekly basis, the withdrawal dates from NSLDS will be compared to the withdrawal dates per the financial aid records to ensure the two dates are the same. Contact Person Responsible for Corrective Action: Andy Olsen, Director of Financial Aid; Rhianna Reed, Assistant Registrar Anticipated Completion Date: Corrective action was completed in October.
Finding 3414 (2023-002)
Significant Deficiency 2023
2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are ...
2023-002 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College work with their consulting firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act (GLBA) regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College engaged a consulting firm as our Virtual Chief Information Security Officer (vCISO) in 2022-23 to assist in compliance with the GLBA. The College’s work with our vCISO includes a comprehensive risk assessment of the College’s information security posture, a determination of identified risks, access to expert security resources to build an effective and measurable security program, and an evaluation of the controls protecting the external network. These action items began in the 2022-23 fiscal year and are ongoing in the 2023-24 fiscal year. The vCISO program includes virtual multi-year ongoing support. Name(s) of the contact person(s) responsible for corrective action: Harlan Jorgensen, Director of Computing Services Planned completion date for corrective action plan: June 30, 2024
Finding 3407 (2023-001)
Significant Deficiency 2023
2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explan...
2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to National Student Loan Data System (NSLDS) as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: After being alerted to the finding, the Registrar changed the submission dates to the National Student Clearinghouse (NSC) to allow more time for the NSC to timely report to the NSLDS. The Registrar’s Office will notify the Business Office when files have been submitted to the NSC. The Business Office will periodically monitor the NSLDS system and alert the Registrar of their observations. Name(s) of the contact person(s) responsible for corrective action: Austin Nyhof, Registrar Planned completion date for corrective action plan: June 30, 2024
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited fo...
Corrective Action Plan: AlaHA will accomplish the following: 1) Send guidance to hospital systems with multiple facilities reported on their 941s that they should retain general ledger detail reconciliations to support the funds received. 2) Request the hospital involved in the exception cited for not having submitted general ledger evidence submit additional support for the reconciliation they submitted. 3) Should a similar tranche of funds become available in the future, AlaHA will ensure disbursements are not made before receipt of general ledger evidence to support the amount reported by the hospital. Target Date: For items 1 & 2 in the corrective action plan, November 6, 2023.
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Int...
Finding 2023-002: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Emergency Housing Vouchers Assistance Listing Number: 14.EHV Noncompliance – E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: No Significant deficiency in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). Condition: Based upon inspection of the Authority’s files and on discussions with management there were documents that were unavailable for examination at the time of audit. Context: Of a sample size of six (6) tenant files, the following information was unavailable for examination at the time of audit: • Annual 50058 form • Annual inspection form Our sample size is statistically valid. Known Questioned Costs: $1,775 Cause: There is a significant deficiency in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered and designed a system of internal controls that reasonably assures the program is in compliance. Effect: The Emergency Housing Vouchers Program is in non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: We agree with the Auditor’s observations on the inspection of the tenant files and will implement internal control procedures that will assure tenant file compliance. Views of responsible officials and planned corrective action: The PHA has taken into consideration the Auditor’s recommendation in regards to Emergency Housing Vouchers (EHV) program. During the audit period, the staff assigned to the EHV program changed three times, resulting in program deficiencies. Currently a more skilled tenant interviewer is responsible for voucher processing, therefore program compliance will be in line with HUD requirement.
View Audit 5108 Questioned Costs: $1
Management agrees with the finding. The Medical Center’s secondary review control will ensure allowable expenses are being claimed.
Management agrees with the finding. The Medical Center’s secondary review control will ensure allowable expenses are being claimed.
The College has created procedures to review outstanding checks monthly. Outstanding checks that are not resolved after several notifications to the student will be returned to the Department of Education. Checks will be returned within four months of the initial check issued date.
The College has created procedures to review outstanding checks monthly. Outstanding checks that are not resolved after several notifications to the student will be returned to the Department of Education. Checks will be returned within four months of the initial check issued date.
View Audit 4840 Questioned Costs: $1
The Financial Aid Office worked with the Information Technology department to determine the issue with the exit conference report and had corrected it.
The Financial Aid Office worked with the Information Technology department to determine the issue with the exit conference report and had corrected it.
Lincoln Land Community College (LLCC) acknowledges and takes seriously the audit findings presented, highlighting areas where compliance requirements were not met. These findings are crucial in ensuring the ongoing enhancement of our Information Security Program. To address these concerns LLCC has ...
Lincoln Land Community College (LLCC) acknowledges and takes seriously the audit findings presented, highlighting areas where compliance requirements were not met. These findings are crucial in ensuring the ongoing enhancement of our Information Security Program. To address these concerns LLCC has proactively taken several measures. In June 2022, the College appointed an IT Security and Assurance Manager, tasked with overseeing the Information Security Program and ensuring compliance with the Gramm-Leach-Bliley Act (GLBA). The Manager has played a pivotal role in developing a comprehensive roadmap to guide the continued evolution of our Information Security Program. This roadmap specifically outlines the steps required to address the identified deficiencies, as detailed in the schedule of findings document received from the CLA. LLCC affirms its agreement with the details provided in the document and has prioritized these findings as top-level concerns in the roadmap. In the upcoming Fiscal Year 2024 (FY24), LLCC commits to diligently implementing the roadmap, with a focused emphasis on the following key areas: 1. Implementation and Periodic Review of Access Controls: The IT Security and Assurance Manager will lead efforts to establish robust access controls and ensure regular reviews to align with compliance requirements. 2. Encryption of Customer Information: Although informal procedures are in place, a comprehensive strategy for encrypting customer information both within the College’s system and during transit will be implemented to safeguard sensitive data. 3. Security Assessment of Applications: Rigorous evaluations, assessments, and testing procedures for applications transmitting sensitive information will be instituted to bolster the overall security posture. 4. Anticipation and Evaluation of System Changes: Proactive measures will be taken to anticipate and evaluate changes to the information system or network, ensuring a proactive stance against potential vulnerabilities, including the development of a formalized change management process. 5. Regular Testing and Monitoring: LLCC is committed to instituting regular testing, monitoring, and assessing protocols for established safeguards to ensure their ongoing effectiveness. 6. Implementation of Policies and Procedures: Policies and procedures will be refined and enforced to guarantee that personnel can effectively enact the information security program. 7. Monitoring Information System Service Providers: Development of a comprehensive approach to monitoring the College’s information system service providers has been initiated and will be established to ensure compliance with security standards. Lincoln Land Community College views this as an opportunity for continuous improvement and remains dedicated to upholding the highest standards of information security. The commitment to addressing these findings is integral to our ongoing efforts to safeguard sensitive information and maintain compliance with regulatory requirements.
Special Tests - Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Individual responsible for corrective action: Rosemarie Gomez, Federal Programs Director Date corrective action will...
Special Tests - Wage Rate Requirements Federal Program: Education Stabilization Fund (ALN 84.425D & 84.425U) Federal Agency: U.S. Department of Education Federal Award Year: 2022-2023 Individual responsible for corrective action: Rosemarie Gomez, Federal Programs Director Date corrective action will be implemented: September 20, 2023 Corrective Action Planned: Response: In FY 2021, our Valley View ISDs federal programs office prepared a required checklist to document certification of compliance with the state and federally funded purchases. This checklist had been in use for over 2 years and at no time were other requirements noted. Corrective Action: On September 20, 2023, when Valley View ISDs Federal Programs Department was notified that the Davis- Bacon wage compliance item was missing from the checklist, it was promptly added, and the district has required that all contractors or subcontractors provide documentation to support wage compliance.
Maintenance of Effort Federal Program: Title I, Part (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2021-2022 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Individual responsible for corrective action: Rosemarie Gomez, Fe...
Maintenance of Effort Federal Program: Title I, Part (ALN 84.010) Federal Agency: U.S. Department of Education Federal Award Year: 2021-2022 Type of Finding: Noncompliance and Significant Deficiency in Internal Control over Compliance Individual responsible for corrective action: Rosemarie Gomez, Federal Programs Director Date corrective action will be implemented: July 27, 2023 Corrective Action Planned: Response: In FY 2022, our Valley View ISDs financial support from ESSA was $8,792,444 below the required effort in FY 2021. That year, Valley View ISD experienced uncontrollable circumstances in student enrollment and teacher retention. This unforeseen decline of student enrollment resulted in funding loss due to average daily attendance. We had a loss in student enrollment due to newly opened and significantly expanded charter schools operating within our district's boundaries. In addition, the district did not hire staff to replace individuals who had separated from the school district through attrition. Another factor included the use of ESSER funds to support projects normally paid for with local funds. Corrective Action: Valley View ISD has always used a detection and prevention measure. The ESSA LEA MOE Calculation Tool provided by the Texas Education Agency is used to facilitate and plan for the determination of compliance with the maintenance of effort requirement. Valley View ISD will continue to use this template each pay period to determine and monitor this grant requirement. Staff will be reclassified accordingly.
The District will require those personnel that are subject to federal award requirements to complete a personnel activity report (PAR) or semi-annual certification. The person responsible for the corrective action is Irene Byrne, the CFO. The anticipated completion date of the corrective action plan...
The District will require those personnel that are subject to federal award requirements to complete a personnel activity report (PAR) or semi-annual certification. The person responsible for the corrective action is Irene Byrne, the CFO. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is for the CFO to monitor federal employees and review the completed documents for all employees.
This finding is caused by Human error in transcribing amounts from the general ledger to the proper Activities and Objects on the Final Expenditure Report. The completion date for the corrective action plan is immediate. The person responsible for the corrective action is Tina Mills, the Business Ma...
This finding is caused by Human error in transcribing amounts from the general ledger to the proper Activities and Objects on the Final Expenditure Report. The completion date for the corrective action plan is immediate. The person responsible for the corrective action is Tina Mills, the Business Manager. The plan for monitoring adherence is the business manager will double check reports before submitting them to the State of Michigan.
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Explanation of disagreement with audit finding: Th...
Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University review its SAP review policies to ensure it is completed timely and before Title IV disbursements occur. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to this finding, in November 2022 our Registrar implemented a change in process to require a form when assigning either an L and I grade to a student. This ensures that the correct grade type is used in all cases depending on the nature of the work still outstanding. In doing so, it allows more accurate and timely assess a student’s GPA for SAP status on a regular schedule within the timeline expected for each type of grade when a final grade is determined. The Financial Aid office had also implemented an additional tracking mechanism outside of our ERP system to monitor the SAP status of each student to augment deficiencies in our ERP related to tracking the correct status over time. This tracking occurs regardless of the timing of a FAFSA being completed or the consistency of student enrollment from one semester to the next. This allows us to know the eligibility status of a student prior to awarding and disbursement, and require an appeal when appropriate. This was implemented May 2023. Regardless, as per policy and as we’ve been doing, we will continue to evaluate grade changes at the time of the next regular SAP evaluation period, and enforce the policy based on their status from that point forward. Name(s) of the contact person(s) responsible for corrective action: Dwight R Berreth Planned completion date for corrective action plan: August 2023
Finding 2661 (2023-001)
Significant Deficiency 2023
Responsible Parties: Janet Payne, Human Services Director Beverly Liles, Finance Director Finding 2023-001, Senior Nutrition Aging Program - Significant Deficiency-Eligibility Response/Corrective Action: In response to the errors cited, Union County Senior Nutrition program will update the internal ...
Responsible Parties: Janet Payne, Human Services Director Beverly Liles, Finance Director Finding 2023-001, Senior Nutrition Aging Program - Significant Deficiency-Eligibility Response/Corrective Action: In response to the errors cited, Union County Senior Nutrition program will update the internal controls and put into place two individuals to be involved in the eligibility process. Also, the Nutrition Program Manager will implement a quality assurance review process that will sample ten percent of the monthly assessments for eligibility compliance. The Quality Assurance team will provide a written report each quarter to the Senior Nutrition Program Manager and the Community Support and Outreach Division Director. Union County will implement the Corrective Action Plan by December 1, 2023.
Finding 2023-001 Cash Management - Heightened cash monitoring payment method Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster ALN #84.063 - Federal Pell Grant Program ALN #84.007 - Federal Supplemental Educational Opportunity Grants ALN #84.033 - Federal Work-...
Finding 2023-001 Cash Management - Heightened cash monitoring payment method Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster ALN #84.063 - Federal Pell Grant Program ALN #84.007 - Federal Supplemental Educational Opportunity Grants ALN #84.033 - Federal Work-Study Program ALN #84.268 - Federal Direct Student Loans Finding Summary: During testing of cash management, which includes disbursing of Title IV program funds under HCM1, a sample of 11 students was selected from the population of students receiving Title IV funding during fiscal year 2023. From this selection of students, the following deficiencies were noted where the College received Title IV payments from the Department of Education before either applying the funds to the students account or clearing any credit balances owed to the student/parent that were created by applying the funds to the students account. • Pell Grants – 10 of the 19 disbursements • Subsidized Loans – 17 of the 30 disbursements • Unsubsidized Loans – 18 of the 29 disbursements • Plus Loans – 4 of the 6 disbursements • FSEOG Grants – 9 of the 14 disbursements Responsible Individuals: Bryan Tarrant (Director of Operations) and Ryan Apple (Financial Aid Director) Corrective Action Plan: Management acknowledges the importance of continued training for staff to strengthen their knowledge of cash management practices and that processes and procedures relating to cash management are continually reviewed and updated. Anticipated Completion Date: We anticipate management’s review of practices and processes and additional training to be completed by December 31, 2023. The College anticipates continued review of policies and procedures on a yearly basis and additional training as the need arises.
Finding 2519 (2023-002)
Significant Deficiency 2023
FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Explanation of disagreement with audit finding: There is no...
FINDINGS - FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY 2023-002 Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management monitor reporting deadlines to meet all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding, however, once again we plead considerable staff shortage. Action planned/taken in response to finding: We have now filled a critical position which will allow us to distribute responsibilities more effectively and ensure that internal controls are consistently applied. Name of the contact person responsible for corrective action: Anne Paglia Planned completion date for corrective action plan: December 2023. If the Department of Health and Human Services has questions regarding this plan, please call Anne Paglia at 401-732-5200
ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): No...
ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS/COST PRINCIPLES Federal agency: U.S. Department of Education Federal program title: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): Not applicable Award Period: July 1, 2022 - June 30, 2023 Type of Finding: • Significant Deficiency in internal control over compliance CORRECTIVE ACTION PLAN (CAP): Recommendation: We recommend the District Board approve the wage rate of all employees via contracts or separate, individual approval. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will ensure employees’ wage rates and salaries are approved by the District’s Board. Official Responsible for Ensuring CAP: Heather Hipp, Business Manager. Planned Completion Date for CAP: June 30, 2024.
Finding No. 2023-003 – Significant Deficiency Personnel Responsible for Corrective Action: Amanda Laumeyer, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2024 Corrective Action Plan: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant a...
Finding No. 2023-003 – Significant Deficiency Personnel Responsible for Corrective Action: Amanda Laumeyer, CEO of St. Patrick Center Anticipated Completion Date: March 31, 2024 Corrective Action Plan: St. Patrick Center (SPC) will review reimbursements prior to forwarding to the federal grant agency. The Senior Director of Finance or designate, will review the invoices for accuracy. An initial or signature will be added to the reimbursement request, validating review was completed. After review is completed and signature/initial obtained, the reimbursement will be forwarded to the appropriate agency for payment.
Finding 2403 (2023-001)
Significant Deficiency 2023
Finding: 2023-001 Name of Contact Person: Kimberly Branch, Finance Director Corrective Action: Cary has implemented a more formal review process over the report prior to submission, which includes evidence of the review. This has already been corrected with the recent quarterly report submission. Pr...
Finding: 2023-001 Name of Contact Person: Kimberly Branch, Finance Director Corrective Action: Cary has implemented a more formal review process over the report prior to submission, which includes evidence of the review. This has already been corrected with the recent quarterly report submission. Proposed Completion Date: October 31, 2023
CORRECTIVE ACTION PLAN Finding 2023-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 Finding Summary: The UMHB Financial Aid Office initially did not correctly identify and include new entering spring students in the disbursemen...
CORRECTIVE ACTION PLAN Finding 2023-001 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 Finding Summary: The UMHB Financial Aid Office initially did not correctly identify and include new entering spring students in the disbursement notification process. Subsequently, 100 spring-only students received disbursement notifications after the 30-day required timeframe. UMHB identified and corrected this discrepancy prior to the beginning of the Single Audit. Responsible Individuals: David Orsag, Director Melissa Jones, Assistant Director Corrective Action Plan: The UMHB Financial Aid Office modified the disbursement notification selection for Fall 2023 to ensure all students are included in the weekly evaluation for disclosures. Additionally, on September 6, 2023, UMHB implemented a bi-weekly review of disbursement notifications to identify any students with missing disclosures. Anticipated Completion Date: September 6, 2023
2023-004 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education P...
2023-004 Verification Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.555 and 10.559 Federal Award Identification Number and Year: 212MN061N1199- 2023 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-213-000 Award Period: June 30, 2023 Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: We recommend that District management and financial personnel have internal controls designed to ensure proper documentation of eligibility for Child Nutrition. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue to work at ensuring there is a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Justin Dahlheimer, Superintendent Planned Completion Date for Corrective Action Plan: June 30, 2024
Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and ...
Views of Responsible Officials and Planned Corrective Actions: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Depa...
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Depa...
Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission.
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