Corrective Action Plans

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The District acknowledges this finding and is committed to strengthening internal controls to ensure compliance with federal time accounting requirements. The State and Federal Programs Department has received training on Time and Effort procedures, and additionally training is being provided to sch...
The District acknowledges this finding and is committed to strengthening internal controls to ensure compliance with federal time accounting requirements. The State and Federal Programs Department has received training on Time and Effort procedures, and additionally training is being provided to school sites to reinforce accurate time certification and documentation for federal fund expenditures. To address the deficiencies, the district will shift from an annual to a monthly reconciliation process, ensuring that employee salaries charged to Title I accurately reflect actual work performed. The State and Federal Programs Department will collaborate with the Budget Department to systematically track employees funded through Title I and verify that all required PARs are completed and maintained.
View Audit 352638 Questioned Costs: $1
U.S. Department of Education AL 84.010A Title I, Basic Grants to Local Education Agencies AL 84.010A Title I, Part A - Investment in Schools 2 AL 84.367A Title II: Improving Teacher Quality State Grants AL 84.424A Title IV: Student Support and Academic Enrichment Grants Type of Finding – Noncomplian...
U.S. Department of Education AL 84.010A Title I, Basic Grants to Local Education Agencies AL 84.010A Title I, Part A - Investment in Schools 2 AL 84.367A Title II: Improving Teacher Quality State Grants AL 84.424A Title IV: Student Support and Academic Enrichment Grants Type of Finding – Noncompliance and Significant Deficiency over Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Payroll) Repeat Finding: No Auditee’s Corrective Action Plan: The School recognizes the importance of maintaining records and ensuring adequate internal controls over activities allowed and allowable costs/costs/principles. To strengthen internal controls in this area, in July 2024, the school introduced EdOps to work on payroll and to conduct an additional layer of review in addition to the HR Manager and the CEO. The School recognizes that its documentation and record-keeping requires improvement. Should the School resume operations, it will assess review and record-keeping processes to ensure the integrity and accuracy of payroll and related documents. Contact Person: Aaron Lentner
A procurement policy will be prepared with reference to the appropriate Federal, State, and local laws, regulations, and standards. All staff charged with initiating and approving purchases under federal grant programs will use the documented policy. Individual responsible Debbie Pinnock, Yolanda Ad...
A procurement policy will be prepared with reference to the appropriate Federal, State, and local laws, regulations, and standards. All staff charged with initiating and approving purchases under federal grant programs will use the documented policy. Individual responsible Debbie Pinnock, Yolanda Adams Completion Date Plan to be implemented as soon as possible.
The required semi-annual and annual reports have been prepared and submitted as of date of audit issuance. The reporting dates and processes will be documented to ensure timely submission in future. The responsibility for tracking and monitoring dates has transitioned to the new Assistant Executive ...
The required semi-annual and annual reports have been prepared and submitted as of date of audit issuance. The reporting dates and processes will be documented to ensure timely submission in future. The responsibility for tracking and monitoring dates has transitioned to the new Assistant Executive Director. Individual responsible Debbie Pinnock Completion Date Plan has been implemented as of date of audit submission.
Description of Finding During the 2024 audit, it was identified that 3 out of 19 sampled students were not disbursed the correct Pell award. Corrective Action Plan The College is dedicated to awarding and disbursing all federal awards timely and accurately. A system error resulted in the locking of...
Description of Finding During the 2024 audit, it was identified that 3 out of 19 sampled students were not disbursed the correct Pell award. Corrective Action Plan The College is dedicated to awarding and disbursing all federal awards timely and accurately. A system error resulted in the locking of Pell grant awards which prevented the automated updates of award amounts when students’ registered credits changed. The College has implemented training to all Financial Aid team who award students to not lock any federal aid awards with the system. When reviewing and disbursing there will also be a specific check for locked awards to prevent this going forward. Timeline for Implementation of Corrective Action Plan The College has implemented the corrective action plan on October 31, 2024. Contact Person James Ryan, Ph.D. Vice President of Enrollment Management
Finding 2024-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan:...
Finding 2024-003: Grant Reporting, Reconciliation, and Monitoring Condition: During audit fieldwork, we noted that the City does not reconcile grants throughout the fiscal year, thus requiring many journal entries to properly adjust revenues and record grant accruals and deferrals at year-end. Plan: The City Comptroller’s Office and the Treasurer’s Office will act together as a central location for grant activity. The appropriate offices will work together with each of the City’s departments to reconcile and appropriately manage and report grant activity throughout the year. Anticipated Date of Completion: Fiscal Year Ending April 30, 2025
Response to audit report Audit Period: June 30,2024 Audit Finding: Finding No. 2024-01 Special Tests and Provisions - Return of Title IV Funds Corrective Action: Since August 2023, the institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal ...
Response to audit report Audit Period: June 30,2024 Audit Finding: Finding No. 2024-01 Special Tests and Provisions - Return of Title IV Funds Corrective Action: Since August 2023, the institution has implemented a new unofficial withdrawals (UW) policy. This policy defines an unofficial withdrawal as a student who stops attending one or more courses without officially withdrawing. An unofficial withdrawal will be assigned to any student who has consecutively ceased attending a course for three weeks and for whom no evidence of attendance is available at the time of reporting within the specified period. If a student stops attending all their courses, the Registrar's Office will inactivate the student and issue a report to the Financial Aid office for an R2T4 calculation. This process will occur on the last instructional day before the final exams, as outlined in the academic calendar. According to the policy, Faculty members submit a report of students who have stopped attending (using an official form) and indicate the last date of academic activity for each student reported as UW. These students are not assigned a grade but rather a "UW." Students who complete the course by continuing to attend but fail to meet the academic requirements receive a grade of "F." In addition, effective March 2025, the Academic Deanship has established an institutional policy for submitting grade records (roll books) at the end of each academic term. Since 2024, some faculty members have participated in a pilot project to adopt the Electronic Gradebook (Roll book). After adjusting the system, the institution will offer training sessions to all faculty members. By the end of the February-May 2025 term, faculty will submit the required documentation to maintain records of the grades assigned to each student. Name of the Contact Person: Norma Ortiz, EdD Academic Dean 787-720-1022 ext. 1138 nortiz@atlanticu.edu Projected Completion Date: Beginning in May 2025, the institution will require all faculty members to submit roll books. The Academic Dean's Office will ensure compliance with this new policy. Ramón Barquín Torres Chairman of the Board rbarquin3@atlanticu.edu
Finding Number: 2024-001 Condition: EWI overcharged indirect costs to the granting agencies by $26,632 during 2024. Planned Corrective Action: Management has taken measures to strengthen the review of indirect costs charged to the grants. Contact person responsible for the corrective action: Angi Co...
Finding Number: 2024-001 Condition: EWI overcharged indirect costs to the granting agencies by $26,632 during 2024. Planned Corrective Action: Management has taken measures to strengthen the review of indirect costs charged to the grants. Contact person responsible for the corrective action: Angi Cox, Director of Accounting Services Anticipated Completion Date: 06/30/2025
View Audit 352552 Questioned Costs: $1
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $31,250 allowable based upon the Notice ($250 x 125 Units = $31,250) by $23,884. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distr...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $31,250 allowable based upon the Notice ($250 x 125 Units = $31,250) by $23,884. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $31,250. The Company did not request the required HAP offsets until September 3, 2024. At December 31, 2024, residual receipts exceeded $31,250 by $23,913, of which $23,875 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in the Finance department in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Lutherwood balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $27,500 allowable based upon the Notice ($250 x 110 Units = $27,500) by $82,461. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distr...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $27,500 allowable based upon the Notice ($250 x 110 Units = $27,500) by $82,461. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $27,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $27,615 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $27,500 by $55,066 of which $27,450 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in the Finance department in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Frostburg balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $42,633. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distri...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $42,633. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $12,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $4,755 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $12,500 by $42,662, of which $37,907 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November and December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in both the Finance department and the Luther Meadows staffing in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Luther Meadows balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $73,756. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distri...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $73,756. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $12,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $27,661 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $12,500 by $73,802, of which $46,141 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November and December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in both the Finance department and the Heilman House staffing in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Heilman House balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of fu...
Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of funds based upon review of supporting invoices and calculations. - One instance where the review and approval for the disbursement of funds was not documented. Corrective Action Plan: The invoice approval form will include a note stating that, before completing a disbursement of funds, the request must include supporting documents and approvals. Responsible Individuals: Mary Morgan, Executive Director Anticipated Completion Date: April 2025
View Audit 352377 Questioned Costs: $1
Management Response and Corrective Action Plan We agree with this finding as two fields were left blank on the required documentation to one subrecipient. We have corrected the documentation and educated the staff involved in creating and collecting the required documentation to ensure completion. ...
Management Response and Corrective Action Plan We agree with this finding as two fields were left blank on the required documentation to one subrecipient. We have corrected the documentation and educated the staff involved in creating and collecting the required documentation to ensure completion. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Arcelia Sencion, Chief Strategy & North County Programs Officer, ascencion@fsacares.org Paul Katan, Director of Grants and Partnerships, pkatan@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by April 1, 2025.
Management Response and Corrective Action Plan We agree with this finding. A subrecipient monitoring policy was implemented in February 2024 in response to prior year Findings 2023-002 and 2023-003. Due to date of policy implementation, monitoring was executed only once during the current fiscal yea...
Management Response and Corrective Action Plan We agree with this finding. A subrecipient monitoring policy was implemented in February 2024 in response to prior year Findings 2023-002 and 2023-003. Due to date of policy implementation, monitoring was executed only once during the current fiscal year, rather than quarterly. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Arcelia Sencion, Chief Strategy & North County Programs Officer, ascencion@fsacares.org Kendra Webster, Director of Family Support Services, kwebster@fsacares.org Paul Katan, Director of Grants and Partnerships, pkatan@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.
Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their mo...
Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their monthly finance meeting. Management has elected this method as most efficient for the volume and timeliness required. Documentation of the review during the meetings will be kept as evidence of review of these expenses. 2. Management allocates payroll for exempt salaried employees on an hourly basis to fund sources based on the 80-hour period for which they are compensated. Any hours worked in excess of 80 hours by these employees are not compensated nor charged to fund sources. Exempt salaried employees have been directed to report only compensated time on timesheets. 3. We concur with this finding. Changes in pay rates for staff who perform multiple roles will be redefined to include all possibly affected program fund sources that staff may impact. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Denise Cicourel, Chief Operating Officer, denise@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.
NONCOMPLIANCE WITH SUBRECIPIENT MONITORING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, GRANT No. AM-23-0211 Name of contact person: Michael Opie and Peri Whiteclay Corrective Action: The county will update its grant management procedures to include subrecipient ...
NONCOMPLIANCE WITH SUBRECIPIENT MONITORING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, GRANT No. AM-23-0211 Name of contact person: Michael Opie and Peri Whiteclay Corrective Action: The county will update its grant management procedures to include subrecipient monitoring. Proposed Completion Date: June 2025.
The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in ...
The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in a student’s enrollment status.
Finding 553699 (2024-002)
Significant Deficiency 2024
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and in...
Invest in Kids updated its policies and procedures in October 2024. The updated language states “Disbursements to subrecipients of federal funds: The Director(s) and Finance & Administrative Manager will review all relevant documentation to confirm that funds were used for the approved amount and intended activity, goods, or services, and that only allowable expenses are charged. Invoice payments will be delayed until the necessary supporting documentation is received and verified.” Additionally, all staff participated in the organization's annual financial management and internal controls training in October 2024 with a focus on the accounts payable and invoicing process.
View Audit 352269 Questioned Costs: $1
Finding 553698 (2024-001)
Significant Deficiency 2024
Invest in Kids updated its human resources system to ensure timesheets accurately reflect time allocated across various funding sources and cost objectives. Additionally, all staff attended the organization’s annual financial management and internal controls training in October 2024, that included u...
Invest in Kids updated its human resources system to ensure timesheets accurately reflect time allocated across various funding sources and cost objectives. Additionally, all staff attended the organization’s annual financial management and internal controls training in October 2024, that included updated policies and a focus on accurate submissions of time and effort. Policy reviews have also been completed by management.
View Audit 352269 Questioned Costs: $1
The Director of Finance created a new tracking spreadsheet to complete each month during the month-end process. This spreadsheet shows the monthly expenses for each grant and the total for the year. This allows us to monitor the grant funds closely. The information is shared with the board of dir...
The Director of Finance created a new tracking spreadsheet to complete each month during the month-end process. This spreadsheet shows the monthly expenses for each grant and the total for the year. This allows us to monitor the grant funds closely. The information is shared with the board of directors in their financial statement reports
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced m...
Our Organization has developed a Monitoring Policy to have better oversight of our sub-recipients. Our Chief Executive Office will implement this Monitoring Policy. The Grant Coordinator, will oversee the direct communications related to sub-recipients monitoring. The implementation of enhanced monitoring tools and documentation standards will be completed by June 30, 2025
2024-001 – SUBRECIPIENT MONITORING Recommendation: The auditors recommended CCSJJC implement an internal control to ensure risk assessment and monitoring procedures are performed and formal written documentation is maintained that evidences its compliance with required subrecipient monitoring activi...
2024-001 – SUBRECIPIENT MONITORING Recommendation: The auditors recommended CCSJJC implement an internal control to ensure risk assessment and monitoring procedures are performed and formal written documentation is maintained that evidences its compliance with required subrecipient monitoring activities in accordance with 2 CFR 200. Actions Taken or Planned: CCSJJC management will ensure that risk assessment and monitoring procedures are a part of the process for all subrecipients, both from federal and state funding, to ensure that compliance and regulatory guidelines are met. All subrecipients will be required to submit a complete risk assessment form and will be monitored. This will also become an addition to CCSJJC’s financial policies and procedures regarding subrecipient documentation and activities. Person Responsible: James Lyles, Fiscal Manager Estimated Date of Completion: April 30, 2025
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