Corrective Action Plans

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enCircle believes the responses to findings 2024-001 and 2024-002 will remediate the concerns of this finding. Furthermore, enCircle will continue to work to decrease the number of allocations it actively uses when direct coding is more appropriate. enCircle will also work to integrate payroll alloc...
enCircle believes the responses to findings 2024-001 and 2024-002 will remediate the concerns of this finding. Furthermore, enCircle will continue to work to decrease the number of allocations it actively uses when direct coding is more appropriate. enCircle will also work to integrate payroll allocations into its payroll provider directly, so that these allocations are updated automatically by HR when position roles change.
During the monthly billing process, enCircle will now only bill up until the approved budget even if there are allowed costs, irrespective of budget, in excess of budget amounts. enCircle will then request a budget amendment to allow for these costs and once approved include the previously unbilled ...
During the monthly billing process, enCircle will now only bill up until the approved budget even if there are allowed costs, irrespective of budget, in excess of budget amounts. enCircle will then request a budget amendment to allow for these costs and once approved include the previously unbilled costs in the next monthly billing. Furthermore, enCircle will work to preemptively request budget amendments by forecasting allowed expenditures. enCircle will evaluate if the monthly meeting between grant management personnel and financial personnel remains sufficient to ensure communication and grant compliance are adequate. If not, enCircle will change the meeting cycle to create sufficient communication including other means (Teams chats, etc…)
View Audit 328174 Questioned Costs: $1
Response: Management agrees with the finding and acknowledges that a significant deficiency was identified related to report submission delay. To prevent this issue from recurring, we are implementing several corrective actions. These include establishing a stricter communication schedule with Post ...
Response: Management agrees with the finding and acknowledges that a significant deficiency was identified related to report submission delay. To prevent this issue from recurring, we are implementing several corrective actions. These include establishing a stricter communication schedule with Post Award Administrators to ensure timely submission of reports and strengthening of our internal monitoring procedures by tracking submission deadlines more closely. Contact person responsible for corrective action: Lynne Duong, Post Award & Compliance Manager Anticipated completion date: December 31, 2024
Response: Management agrees with the finding and acknowledges UAS contract service agreements used when working with certain vendors did not contain the terms and conditions in regard to suspension and debarment. The contract service agreement will be enhanced to include the language similar to UAS ...
Response: Management agrees with the finding and acknowledges UAS contract service agreements used when working with certain vendors did not contain the terms and conditions in regard to suspension and debarment. The contract service agreement will be enhanced to include the language similar to UAS subrecipient contracts and purchase orders to meet compliance. Contact person responsible for corrective action: Lynne Duong, Post Award & Compliance Manager Anticipated completion date: December 31, 2024
Response: Management agrees with the finding and will reevaluate internal processes and procedures. This error highlights the need for better oversight and timely communication between our organization and its subrecipients to ensure accurate reporting. The root cause of this issue was insufficient ...
Response: Management agrees with the finding and will reevaluate internal processes and procedures. This error highlights the need for better oversight and timely communication between our organization and its subrecipients to ensure accurate reporting. The root cause of this issue was insufficient monitoring and communication between the subrecipient and our grants management team. To address this, we are implementing several corrective actions. These include establishing a stricter communication schedule with subrecipients to ensure timely submission of invoices and expense reports and strengthening our internal monitoring procedures by tracking submission deadlines more closely. Additionally, we will improve guidance and capacity-building efforts for subrecipients to ensure they understand reporting requirements, and we will conduct quarterly reviews of subrecipient expenses to proactively identify and mitigate reporting delays. Contact person responsible for corrective action: Lynne Duong, Post Award & Compliance Manager Anticipated completion date: December 31, 2024
Finding: 2024-002: Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: The College acknowledges the delay in transmitting a student's graduation status to the Clearinghouse/NSLDS. This was due to a retroactive gradua...
Finding: 2024-002: Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: The College acknowledges the delay in transmitting a student's graduation status to the Clearinghouse/NSLDS. This was due to a retroactive graduation date change following a thesis review. We are revising our internal policy to ensure timely submission of enrollment status changes and will implement sample checks after each transmission date. Contact Person Responsible for Corrective Action: Deputy Director of Financial Aid, Eleanor Wu has implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2024.
Finding 505400 (2024-001)
Significant Deficiency 2024
Finding 2024-001: Gramm-Leach Bliley Act-Student Information Security Finding: The institution revised its information security policies in response to the revised requirements, however, these policies were not formally approved and adopted until January 2024. The policies implemented as of Januar...
Finding 2024-001: Gramm-Leach Bliley Act-Student Information Security Finding: The institution revised its information security policies in response to the revised requirements, however, these policies were not formally approved and adopted until January 2024. The policies implemented as of January 2024 contained all required elements, however, the College’s existing information security policies as of June 9, 2023 did not contain certain elements required by regulation as agreed to in the Program Participation Agreement. Cause: The institution was in the process of modifying existing policies to comply with federal requirements. These policies were not approved and adopted until January 2024. Corrective Actions Taken or Planned: 1. In July 2023, Lake Forest College established a dedicated “Information Security Manager” (ISM) position to oversee the implementation and compliance of GLBA requirements. This role includes the responsibilities of the GLBA-mandated “Qualified Individual,” ensuring clear oversight and accountability for maintaining the security of customer information. 2. In September 2023, the College’s CIO and the newly appointed ISM conducted a comprehensive review of all existing IT policies, procedures, and practices. This review identified gaps in compliance and resulted in the development of new policies and substantial revisions to existing ones, ensuring comprehensive alignment with GLBA requirements. 3. From October to December 2023, the newly drafted and revised policies underwent a detailed review and collaborative refinement process, incorporating feedback from the College’s IT Governance group. 4. In January 2024, the College’s Senior Leadership Team formally approved the new and revised policies, demonstrating the institution’s commitment to full GLBA compliance and establishing a robust information security management framework. 5. Moving forward, these policies will undergo annual reviews (per policy) and updates by the CIO, ISM, and the IT Governance committee to ensure ongoing compliance with evolving regulatory requirements and to proactively address any new risks or operational changes. Contact Person Responsible: Eric Wacker, Information Security Manager ewacker@lakeforest.edu Completion Date: January 2024
The College acknowledges that a submission error occurred in Spring 2023, resulting in several students not being included in the routine semester enrollment submissions to the National Student Clearinghouse (NSC). Beginning in Spring 2024, our Institutional Research department initiated a comprehe...
The College acknowledges that a submission error occurred in Spring 2023, resulting in several students not being included in the routine semester enrollment submissions to the National Student Clearinghouse (NSC). Beginning in Spring 2024, our Institutional Research department initiated a comprehensive process to resubmit corrected enrollment files to the NSC, covering Spring 2023, Summer 2023, and Fall 2023. In collaboration with NSC, we followed their established process to rectify the error, which required reloading each submission one at a time in succession from the original submission with the error. This process caused delays in our subsequent submissions until the corrections were fully completed. To prevent recurrence, we have implemented enhanced checks and controls prior to each submission to review the file and file size to ensure the correct number of students are submitted to NSC. Additionally, all submissions post-Spring 2023 have been reviewed, and we have confirmed that this was an isolated incident.
Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on t...
Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over-awarded Pell assistance in the summer of 2023. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: When implementing the FAFSA changes for 2024, the SIS was configured to utilize the Auto Packaging function for the Watertown location which significantly reduces the likelihood of a student being awarded the incorrect amount of PELL. After each student is Auto Packaged, it is reviewed to ensure accuracy of the PELL calculation. Anticipated Completion Date: Resolved – Spring 2024
View Audit 327987 Questioned Costs: $1
Audit Recommendation 2024-002: • The School should ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Both ESSER and ARP ESSER reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the...
Audit Recommendation 2024-002: • The School should ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Both ESSER and ARP ESSER reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the final submission/upload of the report. Reports will not be submitted without final approval of School Officials. Implementation Date: • This change will be reflected in the upcoming 2025 annual report. Control processes will be communicated between the School and the 3rd party reporting agency. Person Responsible for Implementation: • This process will be managed by the Director of Business and reviewed by the Chief Financial Officer.
Audit Recommendation 2024-001: • The School should ensure that processes are in place to understand reporting requirements that ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue ...
Audit Recommendation 2024-001: • The School should ensure that processes are in place to understand reporting requirements that ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue Plan (ARP ESSER) reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the final submission/upload of the report. Reports will not be submitted without final approval of School Officials. Implementation Date: • This change will be reflected in the upcoming 2025 annual report. Control processes will be communicated between the School and the 3rd party reporting agency. Person Responsible for Implementation: • This process will be managed by the Director of Business and reviewed by the Chief Financial Officer.
Finding 505278 (2024-001)
Significant Deficiency 2024
McNc
NC
Name of Contact Person: Sarah Taylor, CFO Corrective Action: The Organization agrees that a significant deficiency exists regarding internal controls over financial reporting related to the revision to the fiscal year 2023 consolidated financial statements for a gross vs. net presentation error rela...
Name of Contact Person: Sarah Taylor, CFO Corrective Action: The Organization agrees that a significant deficiency exists regarding internal controls over financial reporting related to the revision to the fiscal year 2023 consolidated financial statements for a gross vs. net presentation error related to ASC 606. The Organization identified the error in the current year review of revenue contracts in accordance with ASC 606, and informed Forvis Mazars of the presentation error. As part of the corrective action plan, Management continually assesses existing and new contracts with ASC 606 and has implemented policies and procedures surrounding the adherence to GAAP accounting requirements. Implementation Date: July 1, 2023
Finding Number: 2024-001 Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Year Ended: June 30, 2024 Responsible Individual: Christine Banewicz Director of Student Accounts Management’s Response and Corrective Action Plan: The College agrees with the finding and recommendation. ...
Finding Number: 2024-001 Federal Assistance Listing Number: 84.268 Federal Direct Student Loans Year Ended: June 30, 2024 Responsible Individual: Christine Banewicz Director of Student Accounts Management’s Response and Corrective Action Plan: The College agrees with the finding and recommendation. The College ran a report of Direct Loan disbursements made during fiscal year 2024, noting that the required communications had not timely been sent out for 43 Direct Loan disbursements that took place from May 31, 2024 through June 30, 2024. Upon discovery of the change in criteria, management identified the students that had been impacted and sent disbursement notifications to students the next day, on July 31, 2024. Management has implemented in their control process an additional step to compare reports of Direct Loan disbursements between the Student Information and Financial Aid systems to identify any discrepancies going forward. The above procedures have already been implemented.
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School ...
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. For certain periods during the year the School District asserts there was a review process in place over the reimbursement requests; however, the review was not documented, and therefore we were not able to verify if the control was in place and operating effectively. For other periods during the year, the School District did not have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The School District's business office performed a detailed review of all meal claim submissions for the 2023-2024 fiscal year. Ultimately, the lack of a review control during the 2023-2024 fiscal year did not result in inaccurate reporting or incorrect amount of reimbursement paid by the Michigan Department of Education. The Business Office has since implemented a formalized internal control procedure beginning in July 2024, whereby a formal documented review of the meal claim submission is performed. Contact person responsible for corrective action: Kevin Taratuta, Chief Financial and Operations Officer Anticipated Completion Date: August 1, 2024
Additional care will be taken in the future to ensure compliance with prevailing wage requirements.
Additional care will be taken in the future to ensure compliance with prevailing wage requirements.
District responsible individual to implement this plan: Mike Klosowski, CFO The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Federal Award Finding Finding 2024...
District responsible individual to implement this plan: Mike Klosowski, CFO The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Federal Award Finding Finding 2024-001: Considered a significant deficiency in internal control over compliance. Recommendation: The District should perform annual on-site reviews of buildings where breakfast and lunch are served prior to February 1st each year as required by Michigan Department of Education. This should be documented by using the Michigan Department of Education’s School Nutrition Program On-Site Review Form. Action to be Taken: Management agrees with the finding and has implemented procedures to make sure the on-site reviews are completed annually by the due date.
Action taken: Management agrees with the finding and commits to following the provided recommendations.
Action taken: Management agrees with the finding and commits to following the provided recommendations.
A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier s...
A plan has been put in place that involves the Accounting Director monitoring the FFATA reporting activity monthly to ensure that the Foundation meets the reporting requirements of the program. Each month, the Accounting Director contacts the Grant Administrator to determine if any new first-tier subaward contracts have been signed during the last 30 days. If any contracts have been signed, the Accounting Director obtains a copy of the FFATA report that the Grant Administrator filed during the month to verify that it contains those subaward contracts and that they have been reported on a timely basis and in the correct amount. In addition, the Accounting Director compares information on the monthly FFATA reports to a master list of approved sub awardees to verify contract amounts and to ensure that all contracts are being reported.
Finding 2024-002 - Material Weakness and Material Non-Compliance: Special Test and Provisions related to the Education Stabilization Fund, Assistance Listing Number, 84.425U, Award Number 213713/2122 Corrective Action: Both Finance and Operations Department will work simultaneously on preparing bid...
Finding 2024-002 - Material Weakness and Material Non-Compliance: Special Test and Provisions related to the Education Stabilization Fund, Assistance Listing Number, 84.425U, Award Number 213713/2122 Corrective Action: Both Finance and Operations Department will work simultaneously on preparing bid offers associated to all grant funding. Department of Operations will provide the Finance with copies of all grant funded bid projects and review for approval prior to engagement. In addition, we will seek legal guidance regarding contractual terms. Corrective Action Date of Completion: Beginning October 2024 and ongoing Responsible Party: Executive Director of Finance and Director of Operations
View Audit 327697 Questioned Costs: $1
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from workin...
Habitat for Humanity of the Charlotte Region (HCR) verifies suspension and debarment status through SAM.gov. This was an isolated incident. Of the 19 items reviewed, only one verification was not completed. This specific contractor self-certified that they were not suspended or debarred from working on government contracts before the contract was awarded. The ARPA contract that governs this grant allows contractor self-certification to meet compliance requirements. The validation was not done prior to grant award, but it was subsequently validated on SAM.gov that the contractor is not debarred or suspended. We are updating our process documentation to ensure that verification of self-certification is completed prior to contract award.
Recommendation - The College should implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A. Action Taken: Based on the auditor's recommendation the College will implement a procedure to timely complete and file the FFATA reporting required by...
Recommendation - The College should implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A. Action Taken: Based on the auditor's recommendation the College will implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A.
Finding No. 2024-002 ...
Finding No. 2024-002 Recommendation: The College should develop a Title IV monitoring system to ensure timely return of funds. Management Response: The College concurs with the finding. College Corrective Plan: The Office of Financial Aid has met with the Bursars Office to develop a multi-pronged approach to track withdrawal of studens and the return of Title IV funds. The office will add to the Withdrawal Process currently implemented in WorkDay to include a confirmation funds were returned. In addition to the update in the WorkDay process, a return deadline will be stored and monitored in PowerFAIDS as a scheduled task for the Associate Director and Director of Financial Aid, to insure funds are returned and confirmed prior to thirty days of the determined withdrawal. We believe this delay in the return of funds to be an isolated issue. But the additional notification and tasks will insure that it does not happen in the future.
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Life Pacific University has engaged in a contractual partnership with Vertical Computers to accurately address and proactively mitigate audit findings and deficiencies, thereby ensuring sustained adherence to regulatory standards an...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Life Pacific University has engaged in a contractual partnership with Vertical Computers to accurately address and proactively mitigate audit findings and deficiencies, thereby ensuring sustained adherence to regulatory standards and operational excellence. Vertical Computers specializes in Voice over IP (VoIP), networking, virtualization, open-source integration, IT management, project management, data backup solutions, cloud services, remote monitoring, and offsite backup. Below will address all findings and deficiencies outlined by the Gramm-Leach-Bliley Act (GLBA). Person Responsible for Corrective Action Plan: George Bostanic - COO and Vice President of Student Life, Alex Wright — Director of Audio, Visual, and Technology, Service Provider Vertical Computers Anticipated Date of Completion: All areas of findings and deficiencies outlined by the Gramm- Leach-Bliley Act (GLBA) are being actively addressed
Charlton Heston Academy respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 Academy Contact Person: Frank Patterson, Chief Financial Officer F...
Charlton Heston Academy respectfully submits the following corrective action plan for the year ended June 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2024 Academy Contact Person: Frank Patterson, Chief Financial Officer Finding 2024-001 – Significant deficiency Recommendation: We recommend the Academy establish improved controls for preparing and reviewing year-end reconciliations. The Academy should ensure that reconciliations are completed in a timely manner and agree to the general ledger. Actions to be taken: The Academy concurs with the facts of this finding and are in the process of adding human capital/capacity, developing a revised formal timeline, and checklist of year-end procedures as recommended. Finding 2024-002 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: Sep...
Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: September 30, 2023 Recommendation: The School District should establish procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The School District has implemented a new procedure requiring that all reports be reviewed and approved by a designated reviewer before submission. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: Director of Business Services, September 2024. If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.
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