Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,587
In database
Filtered Results
8,620
Matching current filters
Showing Page
5 of 345
25 per page

Filters

Clear
Active filters: § 200.303
Federal Program Title: R&D Cluster and TRIO Cluster Assistance Listing Number: R&D and 84.TRIO Type of Finding: • Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that UEC strengthen its controls over expenditure recognition to ensure costs are recorded in the ...
Federal Program Title: R&D Cluster and TRIO Cluster Assistance Listing Number: R&D and 84.TRIO Type of Finding: • Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that UEC strengthen its controls over expenditure recognition to ensure costs are recorded in the appropriate fiscal period and enhance payroll review procedures to ensure timesheets are submitted and reviewed in a timely manner to support accurate payroll reporting. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: University Enterprises Corporation (UEC), as the entity responsible for fiscal oversight, compliance, and financial reporting for sponsored programs, has initiated and continues to implement enhancements to strengthen internal controls and ensure expenditures are recorded in the appropriate fiscal period. These actions include strengthening period-end review and accrual practices to improve fiscal accuracy, reinforcing expectations for timely payroll documentation and supervisory review through formal communication and standardized procedures, clarifying roles and responsibilities across UEC and campus partners to support consistent compliance, enhancing documentation standards and internal review processes, and establishing ongoing monitoring to ensure sustained adherence to federal requirements. These efforts build upon recent communications and procedural updates issued to Deans, Principal Investigators, and campus leadership to reinforce compliance expectations and accountability. Contact(s) Responsible for Corrective Action: UEC Executive Director Planned Completion Date for Corrective Action: In action as of February 2026.
Federal Program Title: Higher Education Institutional Aid Assistance Listing Number: 84.031 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that UEC strengthen its reporting procedures to ensure required performance reports a...
Federal Program Title: Higher Education Institutional Aid Assistance Listing Number: 84.031 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Recommendation: We recommend that UEC strengthen its reporting procedures to ensure required performance reports are reviewed and approved prior to submission and that documentation is retained to support evidence of management review and report submission in accordance with Federal award requirements. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: Sponsored Programs, in coordination with the Office of Academic Research, will implement formal procedures requiring documented review and approval of all performance and annual reports prior to submission. Standardized processes, including approval documentation and retention of supporting records, will be established in accordance with Federal requirements. Roles and responsibilities will be defined, and compliance will be monitored. Targeted training will be provided to ensure staff understand reporting requirements and the updated procedures. Contact(s) Responsible for Corrective Action: Director of Sponsored Programs Planned Completion Date for Corrective Action: June 30, 2026
Condition: During audit testing of the Sliding Fee Discount Program for the fiscal year ended June 30, 2025, NeoMed Center, Inc. identified deficiencies in the documentation, retention, and supervisory review of patient eligibility determinations. Specifically, patient financial information was upda...
Condition: During audit testing of the Sliding Fee Discount Program for the fiscal year ended June 30, 2025, NeoMed Center, Inc. identified deficiencies in the documentation, retention, and supervisory review of patient eligibility determinations. Specifically, patient financial information was updated in a manner that overwrote prior eligibility evaluations, resulting in the loss of historical eligibility records. In addition, patient files were not consistently closed or retained in accordance with established policies and federal program requirements. These conditions reflected weaknesses in internal controls over eligibility documentation and supervisory oversight, which increased the risk of inconsistent application of the sliding fee scale, noncompliance with HRSA Health Center Program and Ryan White Part C requirements, inaccurate patient billing adjustments, and potential misstatement of patient service revenue. Planned Corrective Action: Management implemented corrective actions to strengthen internal controls over the Sliding Fee Discount Program and ensure sustained compliance with applicable federal requirements. Policies and procedures governing eligibility determinations and sliding fee discount applications were revised to require preservation of historical eligibility records, standardized documentation, and proper file‑closure practices. Clear supervisory review responsibilities were established to ensure eligibility determinations and fee assessments are reviewed for accuracy, completeness, and compliance. Targeted training was provided to staff responsible for patient registration, eligibility determinations, and fee assessments to ensure consistent application of the sliding fee scale and adherence to federal program requirements. In addition, management implemented periodic internal reviews of patient files to verify compliance with documentation, retention, and eligibility reassessment requirements, and to promptly identify and remediate any deficiencies. These corrective actions were designed to enhance internal control effectiveness, support accurate financial reporting, and prevent recurrence of the identified condition. Key internal controls include: • Revised and strengthened Sliding Fee Discount Program policies and procedures. • Implemented controls to preserve historical eligibility determinations and documentation. • Established standardized eligibility documentation and file‑closure processes. • Defined supervisory review responsibilities and escalation procedures. • Provided targeted training to eligibility and registration staff. • Implemented periodic internal reviews of patient files to ensure compliance. Monitoring: Management will conduct periodic supervisory reviews of patient eligibility determinations and sliding fee discount applications beginning April 1st, 2026, to ensure compliance with established policies and federal program requirements. Monitoring will include sample testing of patient files to verify proper documentation, preservation of historical eligibility records, and timely reassessments. Results of monitoring activities will be documented and reviewed by management, and corrective actions will be implemented as needed to address any deficiencies identified. Responsible Official: Jose A. Guzman Machuca Time frame: This condition was resolved in March 2026 upon the implementation of revised policies, enhanced documentation controls, staff training, and supervisory review procedures
Findings and Questioned Costs Relating to Federal Awards: Inadequate Internal Controls Over Compliance Related to Identification and Reporting of Assistance Listing Numbers (ALNs) in Schedule of Expenditures of Federal Awards To address this matter, management will implement the following corrective...
Findings and Questioned Costs Relating to Federal Awards: Inadequate Internal Controls Over Compliance Related to Identification and Reporting of Assistance Listing Numbers (ALNs) in Schedule of Expenditures of Federal Awards To address this matter, management will implement the following corrective actions: • Procedures will be implemented to ensure that Federal awards are properly identified and documented by Assistance Listing Number (ALN) upon receipt. • A centralized grant tracking schedule will be maintained to link expenditure to the appropriate ALN. • A supervisory review process will be established over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to verify the accuracy of ALN classifications prior to submission.
NPS will strengthen its timekeeping and payroll control environment by implementing a standardized, no-exception requirement that all timesheets are reviewed and formally approved by supervisors prior to payroll processing. Documented evidence of approval will be maintained to ensure a complete and ...
NPS will strengthen its timekeeping and payroll control environment by implementing a standardized, no-exception requirement that all timesheets are reviewed and formally approved by supervisors prior to payroll processing. Documented evidence of approval will be maintained to ensure a complete and auditable record. Policies and procedures will be updated to clearly define roles, responsibilities, documentation standards, and retention requirements, ensuring alignment with 2 CFR 200.303 and reinforcing accountability across the organization. To support consistent execution, NPS will require mandatory training for all employees and supervisors involved in time and effort reporting, with an emphasis on accuracy, compliance, and the connection to federal cost allowability. In addition, NPS will implement a structured monitoring process that includes periodic, risk-based reviews of timesheets and payroll transactions to identify and address any control gaps.
Research and Development – Assistance Listing No. 11.000 Research and Development – Assistance Listing No. 11.617 Research and Development – Assistance Listing No. 12.000 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 20.109 Research and De...
Research and Development – Assistance Listing No. 11.000 Research and Development – Assistance Listing No. 11.617 Research and Development – Assistance Listing No. 12.000 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 20.109 Research and Development – Assistance Listing No. 43.000 Research and Development – Assistance Listing No. 43.001 Research and Development – Assistance Listing No. 43.002 Research and Development – Assistance Listing No. 43.008 Research and Development – Assistance Listing No. 43.012 Research and Development – Assistance Listing No. 47.083 Research and Development – Assistance Listing No. 81.000 Economic Development Cluster - Assistance Listing No. 11.307 Recommendation: We recommend OSU should notify the applicable sponsors and federal agencies regarding the calculated questioned costs and make any necessary repayments or adjustments. Further, OSU should develop and document a process to ensure the PES rates are developed and billed in accordance with OSU Policy, applicable federal regulations, and the requirements of OSU’s Federal Agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OSU will notify the applicable sponsors and federal agencies to resolve the questioned costs. OSU will also develop a process to ensure the correct PES rates are calculated and billed. Name(s) of the contact person(s) responsible for corrective action: Chris Kuwitzky, Senior Vice President for Administration & Finance and Chief Financial/Administrative Officer and Kenneth Sewell, Vice President for Research Planned completion date for corrective action plan: September 30, 2026
Research and Development – Assistance Listing No. 20.000 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend that OSU STW and OSU CHS review policies and procedures for procurement to ensure that every applicable transaction is going through...
Research and Development – Assistance Listing No. 20.000 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend that OSU STW and OSU CHS review policies and procedures for procurement to ensure that every applicable transaction is going through the proper procurement procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OSU STW: The cause of this issue was primarily due to time constraints associated with completing work, which led to procurement procedures not being followed and purchases being initiated prior to obtaining proper authorization. To address this issue, the organization requires completion of a Ratification of Unauthorized Commitment form for all instances where proper procurement procedures were not followed. These instances are tracked and monitored by the Procurement Office. In addition, personnel have been re-educated on procurement requirements, with specific emphasis that a PO must be in place and approved prior to the initiation of work or commitment of funds. OSU CHS will reinforce existing procurement policies and procedures for federally funded purchases. Management will provide targeted communication and training to departments to ensure that applicable procurement requirements (such as obtaining competitive quotes or sole source justification) are followed when purchases exceed established thresholds. This communication will emphasize that total expected cost, including shipping and handling when known, must be considered when determining the appropriate procurement method. Name(s) of the contact person(s) responsible for corrective action: OSU-STW Jorge Guerrero, Norb Delatte, Jean Kerr-Hunter. OSU-CHS Michael Sauer Planned completion date for corrective action plan: OSU-STW Completed April 30, 2024, OSU-CHS May 31, 2026
Research and Development – Assistance Listing No. 93.859 Recommendation: We recommend that OSU CHS implement and consistently perform procedures to ensure that all equipment purchased with federal funds is subject to a physical inventory at least once every two years, with results properly documente...
Research and Development – Assistance Listing No. 93.859 Recommendation: We recommend that OSU CHS implement and consistently perform procedures to ensure that all equipment purchased with federal funds is subject to a physical inventory at least once every two years, with results properly documented and reconciled to equipment records. We further recommend that OSU CHS strengthen controls over tracking equipment locations to ensure that federally funded equipment can be readily identified and physically located when required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: OSU CHS will reinforce existing procedures for tracking and monitoring equipment. Management will provide targeted communication and training to departments to ensure that federally funded equipment is properly identified, recorded, and included in required physical inventory processes. OSU CHS will emphasize departmental responsibility for maintaining accurate location information and ensuring equipment is readily identifiable during inventory activities. Name(s) of the contact person(s) responsible for corrective action: Michael Sauer, Director, OSU CHS Planned completion date for corrective action plan: May 31, 2026
Research and Development – Assistance Listing No. 11.469 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 47.083 Research and Development – Assistance Listing No. 81.089 Recommendation: We recommend the OSU STW review and update policies and ...
Research and Development – Assistance Listing No. 11.469 Research and Development – Assistance Listing No. 20.000 Research and Development – Assistance Listing No. 47.083 Research and Development – Assistance Listing No. 81.089 Recommendation: We recommend the OSU STW review and update policies and procedures to allow for more timely payment to subrecipients for work the University contracts them to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The delays resulted from staffing shortages and turnover, as well as a misunderstanding of the Uniform Guidance requirements. To address this issue, information will be shared with departments regarding the importance of timely invoice processing. This communication will emphasize that invoices must be processed promptly, any discrepancies that could delay payment should be clearly noted on the invoice, and explanations for such discrepancies will be documented. To prevent recurrence, staff will receive additional guidance to ensure they fully understand the Uniform Guidance requirements related to subrecipient payments. Name(s) of the contact person(s) responsible for corrective action: Andrea Sherwood, Assistant Director of Grants and Contracts Financial Administration Planned completion date for corrective action plan: May 31, 2026
Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management follow their written procurement policies and controls to ensure it maintains documentation of procurement, suspension and debarments checks and that the documentation is available ...
Inclusive Ventures Small Business Program – Assistance Listing No. 59-059 Recommendation: We recommend that management follow their written procurement policies and controls to ensure it maintains documentation of procurement, suspension and debarments checks and that the documentation is available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Anne Arundel Economic Development Corporation implemented a Federal Grant Procurement Policy on March 18, 2025. The purpose of this Procurement Policy is to ensure all procurement activities conducted with funds from federal grants are executed in compliance with federal regulations, promote transparency, fairness, and competitiveness and provide the best value for the resources available. Name(s) of the contact person(s) responsible for corrective action: Lisa Grunder, Vice President of Administration Planned completion date for corrective action plan: March 23, 2026.
We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.
We will reach out to MTAS to help the Town to write and implements a policy for the Federal Awards Program.
Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one dis...
Reference Number 2025-002: Corrective Action Plan: Regarding internal controls over the FFATA (Federal Funding Accountability and Transparency Act) reporting, although no formal approval record could be provided, program staff reported that FFATA reports were verbally reviewed through one-on-one discussions. As recommended, the County will revise its internal FFATA reporting procedures to require that all FFATA submissions undergo a documented review and approval by an individual who is independent of the preparer. The procedures will be updated to require that the reviewer’s name, title, date of review, and confirmation of the reviewer’s approval be maintained in the program’s electronic records. The County will implement a standardized approval workflow—either through a designated electronic form, checklist, or approval routing mechanism—to ensure consistency across departments. Additionally, staff responsible for FFATA preparation and review will receive updated guidance and training on the new documentation requirements, The County will also evaluate opportunities to integrate this control into existing financial reporting and monitoring structures overseen by Housing and Community Development Services (HCDS) teams, to ensure consistent application of the updated approval requirements across reporting cycles. Anticipated Implementation Date: Updated procedures, workflow documentation, and staff training will be completed by June 30, 2026. Person Responsible: KELLY SALMONS, Deputy Director, Housing and Community Development Services
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One of the findings was a clerical math error. CSC is moving R2T4 Calculations into COD to ensure proper calculations and reporting. The second finding was a date of determination discrepancy. CSC FA and Registrar to review how the last date of academic activity is determined and reported in Banner. The Financial Aid Director to review the R2T4 Process and create an SOP. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with aud...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC utilizes National Student Clearinghouse (NSC) for NSLDS Reporting. The Registrar’s office is responsible for Enrollment Reporting. The four students with Reporting discrepancies are correctional students that do not have access to electronic forms. This population of students must submit paper requests and have them physically routed to the Registrar’s office for processing. The Enrollment and Reporting dates were in line; the discrepancy lies in the Program Enrollment date. The Registrar is researching if the student changed programs after their Enrollment dates. For the Enrollment Reporting date discrepancy outside the 60-day requirement, we reported the correct date to NSC. The Registrar has put in a ticket with NSC to see why they reported the Enrollment Date late. Name(s) of the contact person(s) responsible for corrective action: Current Registrar: Tosha Stout and Current Financial Aid Director: Tara Torres Planned completion date for corrective action plan: 6/30/26
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with fede...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The audit finding was a result of a student enrolling in summer coursework, and their awards were not recalculated. CSC is creating a documented Standard Operating Procedure (SOP) on how to package awards prior to each term to prevent under awarding and a Financial Aid Processing Calendar to ensure awarding occurs each term. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagre...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College evaluate its procedures and policies around reporting disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The late reporting was the result of a known FAFSA issue that began occurring with the 24/25 FAFSA Simplification and continues with the 25/26 FAFSA. The exception occurred when the student was not presented with the HS Completion Status question on the application. Students must self-certify they have a HS Diploma or Equivalent to be eligible for Federal Student Aid. CSC exported the origination to COD. COD approved the award, but CSC was unable to post the award to the student’s account because the HS Completion Status was blank. As soon as the student corrected her FAFSA, CSC posted the award and reported it to COD. The CSC FA office now receives a report with missing HS Completion Status each day and deletes federal awards until the issue is resolved preventing late COD Reporting. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: Completed
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% req...
Student Financial Assistance Cluster– Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the College review current processes for calculating and tracking the students employed in community service activities for its Federal Work Study funds to meet the minimum 7% requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CSC is in a rural area that does not afford many community service opportunities and usually files the FWS Community Service Waiver. Personnel changes caused CSC to miss the 24/25 filing deadline. CSC received the 25/26 Waiver on 06/05/2025. The 26/27 Wavier was requested 01/15/2026. CSC is creating a documented Standard Operating Procedure (SOP) on how to request the waiver and creating a Financial Aid Processing Calendar to ensure the deadline is met each year. Name(s) of the contact person(s) responsible for corrective action: Current Financial Aid Director: Tara Torres OR Current Assistant Financial Aid Director: Tina Ballinger Planned completion date for corrective action plan: 06/30/2026
Higher Education Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit findi...
Higher Education Institutional Aid – Assistance Listing No. 84.031X Recommendation: We recommend the College review policies and procedures to ensure all personnel on federal grants have documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Grant Project directors have been notified to have their employees track and document the hours spent in support of their grants versus time spent on college duties. Name(s) of the contact person(s) responsible for corrective action: Current Controller: Elizabeth Todd and Current Human Resources Director Nicole Mote Planned completion date for corrective action plan: 06-30-26
Action Plan- The Organization will ensure that a suspension and debarment check is performed for all covered transactions prior to entering into the covered transaction. Completion Date- March 2026 Contact Person- Jim O'Hara
Action Plan- The Organization will ensure that a suspension and debarment check is performed for all covered transactions prior to entering into the covered transaction. Completion Date- March 2026 Contact Person- Jim O'Hara
Condition: Management reviewed expenditure reports prior to submission however, this review did not detect or correct errors in the expenditure report. Plan:Management will not only continue to review expenditure reports, but will correctly evaluate that these reports agree with current accounting r...
Condition: Management reviewed expenditure reports prior to submission however, this review did not detect or correct errors in the expenditure report. Plan:Management will not only continue to review expenditure reports, but will correctly evaluate that these reports agree with current accounting records.Management Response: The corrective action plan was discussed with the superintendent and business manager. After discussion, the plan was approved by the superintendent.
Condition:The District's internal controls did not affectively monitor the grant budget. Plan: When creating the budget, the superintendent will compare budgeted grant expenses to overall budgeted expenses within each function to accurately monitor grant budgeting. Management Response:The corrective...
Condition:The District's internal controls did not affectively monitor the grant budget. Plan: When creating the budget, the superintendent will compare budgeted grant expenses to overall budgeted expenses within each function to accurately monitor grant budgeting. Management Response:The corrective action plan was discussed with the superintendent. After discussion, the plan was approved by the superintendent.
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (superintendent) compares the meal counts in the claim to the SDS daily meal co...
Condition: The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan: A second person (superintendent) compares the meal counts in the claim to the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Management Response: The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.
The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will ...
The Screven County School System Nutrition Department will submit purchase order requests in YOSS, which is the digital Accounts Payable system utilized by the district. Requests will be reviewed for approval by the Director of Operations. If approved by the Director of Operations, the request will be sent through YOSS for the Superintendent's approval and then to bookkeeping to be ordered. When the items are received, accounts payable will send the invoice through YOSS for approval for payment to the Superintendent. This will provide a multiple layer to the approval process to ensure that procurement procedures are being followed.
Finding 2025-004: Payroll Processing Control Condition: During control testing over a major federal program, three instances were identified where payroll changes were not entered into the payroll system in a timely manner; however, the Organization subsequently processed appropriate retroactive adj...
Finding 2025-004: Payroll Processing Control Condition: During control testing over a major federal program, three instances were identified where payroll changes were not entered into the payroll system in a timely manner; however, the Organization subsequently processed appropriate retroactive adjustments. Corrective Actions 1. Formalize and strengthen payroll change procedures Create written procedures requiring that all Personnel Action Notices be entered into the payroll system within two business days of approval. Require preparer and reviewer signoffs on each change, documenting both data entry and verification steps. Completion Target: June 30, 2026 2. Implement payroll change review controls Before each payroll run, generate and review a “personnel change report” listing all recent pay rate, position, or status updates. Review to confirm accuracy against approved PANs, with evidence of review retained (e.g., initials and date on report). Completion Target: June 30, 2026 3. Enhance communication between HR and Payroll Require HR to transmit all approved PANs electronically to Payroll within a defined timeframe. Maintain a centralized shared log tracking each PAN’s status (“submitted,” “entered,” “verified”) to prevent omissions. Completion Target: June 30, 2026 4. Provide staff training on new procedures Conduct joint training for HR and Payroll personnel on updated workflows, timeliness expectations, documentation standards, and verification requirements. Include refresher training annually or when procedures are updated. Completion Target: June 30, 2026 5. Implement monitoring and periodic internal review The Payroll Manager will perform quarterly reviews of sample PANs to confirm timely and accurate system entry. Any discrepancies will be corrected immediately and reported to the Finance Director/CFO. Ongoing, beginning July 1, 2026 Responsible Party: HR Manager and Payroll Manager, under oversight of the Finance Director/CFO Monitoring and Verification: Payroll change log maintained and reviewed monthly. Quarterly internal review results documented and retained for audit.
Corrective Action Plan: The College will implement a process to verify the enrollment update changes have taken effect on the NSLDS website. The registrar’s office will verify the student status updates for a sample size of 15% of the overall batch population for any given month’s transmission withi...
Corrective Action Plan: The College will implement a process to verify the enrollment update changes have taken effect on the NSLDS website. The registrar’s office will verify the student status updates for a sample size of 15% of the overall batch population for any given month’s transmission within the 60-day required timeframe. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2026.
« 1 3 4 6 7 345 »