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North East Kingdom Community Action, Inc (Organization) has an internal review process to accrue for revenue not yet invoiced for reimbursement grants based on expenditures made. The Organization received a congressional award for the purchase and renovation of a building. This award is directly fun...
North East Kingdom Community Action, Inc (Organization) has an internal review process to accrue for revenue not yet invoiced for reimbursement grants based on expenditures made. The Organization received a congressional award for the purchase and renovation of a building. This award is directly funded by USDA Rural Development department and has special reporting requirements for reimbursement. Due to USDA staff shortages at the Vermont/New Hampshire offices, there was a delay in receiving the required forms to submit for reimbursement. There were questions regarding the reimbursement request and eligibility of the expenditures, an entry was not made until the requisition had been reviewed and approved. The Organization’s regular accrual process was delayed due to this uncertainty. With the federal government shut down effective October 1, 2025, the Organization did not receive a response until January 9, 2026. The Organization recorded the receivable at the time of submittal of the reimbursement request in January 2026. The auditors recorded an audit adjustment as of September 30, 2025 and identified this as a material weakness due to the timing of the recording. The Organization will continue to accrue revenue not yet invoiced for reimbursement grants based on expenditures made. In the event that there is a similar incident as noted above, the Organization will record revenue based on its best estimate, closer to the year end close, when not known within a reasonable timeframe. Person Responsible: Linda Lotti, Director of Finance, 802-334-7316 Estimated completion: February 2026
The Agency acknowledges the auditors' findings and agrees that improvements are necessary to strengthen internal controls over the preparation of the SEFA. The Agency has taken immediate steps to correct the errors identified in finding SA 2025-001 and is implementing additional controls to ensure t...
The Agency acknowledges the auditors' findings and agrees that improvements are necessary to strengthen internal controls over the preparation of the SEFA. The Agency has taken immediate steps to correct the errors identified in finding SA 2025-001 and is implementing additional controls to ensure that SEFA amounts are recorded accurately and timely for current and future fiscal years. Management will establish a clear year-end cutoff process to ensure that federal expenditures are recorded in the appropriate fiscal period. A formal review step will also be implemented to verify the completeness and accuracy of reported amounts prior to finalizing the SEFA. Collectively, these measures will help ensure that federal expenditures are consistently reported in the correct fiscal year going forward. Person Responsible: Steve Carrigan - Sr. Director of Administrative Services Implementation date: July 1, 2026
The Manatee Clerk of the Circuit Court and Comptroller’s Corrective Action Plan for the conditions identified on the Schedule of Findings and Questioned Costs – Federal Programs and State Projects is provided below. Please note that Manatee County has provided separate responses in the letter that f...
The Manatee Clerk of the Circuit Court and Comptroller’s Corrective Action Plan for the conditions identified on the Schedule of Findings and Questioned Costs – Federal Programs and State Projects is provided below. Please note that Manatee County has provided separate responses in the letter that follows. 2025-001- Significant Deficiency- Internal Controls over Reporting- Condition- There was no evidence of the controls in place to review and approve reports prior to submission. Response- The Manatee County Clerk of the Circuit Court and Comptroller's Office is implementing an enhance tracking procedure in order to ensure the completeness and timeliness of all reporting. The county departments will submit all grant information including but not limited to progress reports and reimbursement requests to the Clerk's Office for our approval before they are submitted to the granting agency. The following are Manatee County's management responses to the internal control findings: 2025-001 Significant Deficincy - Internal Controls over Reporting Finding: There is no evidence of the internal control requiring review and approval prior to submission of the cash on hand quarterly report and the FFATA reports prior to submission. Manatee County has updated our procedures for reporting to clarify both separation of preparation and approvals of reports as well as timeliness of submission. In regard to internal controls for approvals, we have updated our procedures to clarify that signatures are required by both preparers and approvers of the report pre-submission. In regard to timing, for cash on hand quarterly reports, these reports are due no later than the 30th of the month following the quarter being reported (e.g., if the reporting period is October, November, and December, the report must be submitted by January 30th). The Grants Division Manager will be responsible for ensuring that this process is followed, and coordinate with the Fiscal team and CFO for all necessary reports. FFATA reports are due in the sam.gov system no later than the 30th of the month following the month in which the subaward was obligated (e.g., if obligated in November, the report must be submitted by December 30th of that same year). The Grants Division Manager will be responsible for ensuring that this process is followed. The Grants Division plans to perform trainings Spring 2026 for all Manatee County employees who touch grants to ensure awareness across all grants.
CORRECTIVE ACTION PLAN St. Camillus Residential Health Care Facility respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 N. Franklin Street, Suite 100 Syracuse, New York 13204 A...
CORRECTIVE ACTION PLAN St. Camillus Residential Health Care Facility respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 N. Franklin Street, Suite 100 Syracuse, New York 13204 Audit Period: January 1, 2025 – December 31, 2025 The finding from the 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2025-001 - Section 232 HUD Insured Mortgage, 14.129 Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $463,081. Recommendation: The Facility management should contact HUD representative if the previously communicated repayment plan changed significantly. Action Taken: Integrity Home Care Services, Inc is in the process of being sold to Constant Care 247, LLC. All proceeds from the sale will go towards the repayment of the receivable balance. On December 8, 2025, the Public Health and Health Planning Council approved the change of ownership, certificate of need. The effective date of the change in ownership is expected to be final on or about March 31, 2026. If you have any questions regarding this plan, please contact Michael Zingaro at 315-703-0646 or via email at Michael.Zingaro@St-Camillus.org Sincerely, Michael Zingaro Vice President of Finance St. Camillus RHCF
Finding 2025-009-U.S. Department of Education (ED) TRIO Cluster Programs (significant deficiency) Information on the federal program-Educational Talent Search, FAL 84.044A This memorandum serves as management’s response to the audit finding regarding internal control weaknesses in participant eligib...
Finding 2025-009-U.S. Department of Education (ED) TRIO Cluster Programs (significant deficiency) Information on the federal program-Educational Talent Search, FAL 84.044A This memorandum serves as management’s response to the audit finding regarding internal control weaknesses in participant eligibility documentation for the Educational Talent Search Program under 34 CFR § 643.3. Acknowledgment of Finding Management acknowledges the condition identified in which two participants’ applications lacked incorrect information to verify age eligibility requirements. Management notes, this condition reflects a perceived control weakness that may impact compliance with TRIO Talent Search Program requirements. Management Response During the initial application process, parent and student data is entered into a system-generated application. Management acknowledges that, in instances where inaccurate information is entered (e.g., date of birth), established procedures require verification against official documentation, such as the student’s transcript. Supporting documentation for Shayla Adams and Madison Wallace is provided as evidence. Upon identifying omissions or incorrect information during the review process, management verifies the applicants’ information directly with the participants’ school as part of the secondary review process. Official documentation is obtained and reviewed, and the verified date of birth is recorded as documented on the students’ official transcripts and maintained in the participant files. The applicants’ information is entered correctly in the student database (Blumen) prior to acceptance, ensuring compliance with eligibility documentation requirements under 34 CFR § 643.3. Management is committed to addressing this issue promptly and strengthening internal controls to ensure full compliance with federal regulations. Procedures governing participant intake, eligibility verification, documentation retention, and supervisory oversight will be consistently monitored. These measures include standardized processes, increased staff accountability, and ongoing monitoring to maintain program integrity. Corrective Action Plan 1. Standardized Eligibility Verification Process A comprehensive eligibility checklist will be implemented and required for all participant files to ensure consistent documentation collection and verification prior to acceptance. Before an acceptance letter is provided to students, and the information is entered into Blumen, birthdates will be checked by the school transcript. Responsible Party: Assistant Director and Program Director Implementation Date: Immediately upon receiving the application 2. Secondary Review and Approval Control A mandatory secondary review process will continue. Participants’ acceptance will not be approved until all eligibility documentation is verified as accurate complete. Responsible Party: Assistant Director Accountable: Program Director Implementation Date: Immediate 3. Staff Training and Procedure Reinforcement All staff will participate in mandatory training on eligibility requirements and documentation standards. Written procedures and required intake documentation will be provided to reinforce compliance expectations. Responsible Party: Assistant Director and Program Director Accountable: Program Director Implementation Date: Monthly 4. Documentation Tracking System Management will implement a tracking procedure to identify and monitor missing or incomplete documentation, ensuring deficiencies are resolved prior to participant approval. Responsible Party: Assistant Director and Senior Counselors Accountable: Program Director Implementation Date: Immediately upon receiving the application 5. Ongoing Monitoring and Internal Reviews Quarterly internal file reviews will be conducted to assess compliance with eligibility requirements. Findings will be documented and corrective actions enforced. Responsible Party: Assistant Director and Senior Counselor Accountable : Program Director Implementation Date: Quarterly 6. Documentation Retention Controls Uniform file management protocols will be established to ensure all eligibility documentation is properly maintained, organized, and readily accessible. Responsible Party: Assistant Director Accountable Program: Director Implementation Date: Ongoing Conclusion Management takes this matter seriously and is committed to ensuring that all corrective actions are fully implemented within the stated timeframes. These measures are designed to strengthen internal controls, ensure compliance with federal requirements, and enhance the integrity of participant eligibility determinations. The College has already initiated corrective action by hiring entirely new staff in key positions and is committed to fostering a culture of compliance through rigorous procedures and training. 1. Staff Expertise: Financial Aid team members are becoming certified in the enterprise resource program module, specifically related to financial aid, as a first step. 2. SOP Implementation: The core of this plan involves the creation of seven new or updated Standard Operating Procedures (SOPs) (as highlighted above) to standardize compliance activities and reduce reliance on individual employee experience. 3. Proactive Monitoring: We are implementing mandatory monthly and quarterly reconciliation and audit reports to ensure adherence to timelines and documentation requirements, moving from reactive to proactive compliance management. 4. Cross-Training: Training will be conducted across multiple departments (Financial Aid, Business Office, Registrar) to ensure shared understanding and accountability for Title IV compliance.
"U.S. Department of Education (ED), Student Financial Assistance Programs - NSLDS Enrollment (material weakness): Management Response and Corrective Action Plan The Office of the Vice President for Enrollment Management and Student Services concur with this finding. Responsible officials acknowledge...
"U.S. Department of Education (ED), Student Financial Assistance Programs - NSLDS Enrollment (material weakness): Management Response and Corrective Action Plan The Office of the Vice President for Enrollment Management and Student Services concur with this finding. Responsible officials acknowledge the seriousness of this finding and recognize that timely and accurate NSLDS enrollment reporting is critical to the integrity of Title IV programs and the proper administration of student loan repayment obligations. The institution is committed to maintaining compliance with all federal student aid requirements and agrees that this issue represents a control weakness that required immediate attention. While the error affected a limited number of students, officials understand the potential systemic implications and have taken corrective measures accordingly. Responsible officials will continue to monitor enrollment reporting through periodic reconciliations and management oversight to ensure all enrollment status changes—including withdrawals—are reported accurately and within the prescribed regulatory timeframe. Management believes the corrective actions implemented will prevent recurrence of this issue and demonstrate the institution’s commitment to compliance and accountability. "
Finding 2025-007 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Policy & Procedures Manual (material weakness): Management Response and Corrective Action Plan The Office of the Vice President for Enrollment Management and Student Services concur with this finding. We ...
Finding 2025-007 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Policy & Procedures Manual (material weakness): Management Response and Corrective Action Plan The Office of the Vice President for Enrollment Management and Student Services concur with this finding. We recognize that the maintenance of a current and comprehensive Policy & Procedures Manual is a fundamental requirement under 34 CFR 668.16 and 34 CFR 668.34 to ensure the consistent and accurate administration of Title IV federal student aid. While the institution maintained operational compliance with Department of Education regulations throughout the audit period, we acknowledge that the formal documentation had not been updated since the 2018-2019 academic year. To address this finding and mitigate any risk of systemic processing errors, the Student Financial Aid Office has completed a comprehensive revision of the Financial Aid Policy & Procedures Manual. • Completion Status: The manual has been fully updated to reflect the 2024-2026 academic cycles. • Scope: The updated manual incorporates current federal regulations for all major programs, including the Federal Pell Grant, FSEOG, Federal Work-Study, Federal Direct Student Loans, and TEACH Grant programs. • Compliance: The new documentation aligns with the latest Federal Student Aid Handbook guidance and ensures that all institutional policies meet current USDE requirements. To ensure this remains a "one-time" finding rather than a recurring issue, the Financial Aid Director has implemented an Annual Review Protocol. Beginning in June each year, the manual will undergo a formal review and update cycle to coincide with the release of the new award year’s federal guidelines.
Finding 2025-006 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Federal Work-Study Community Service (material weakness): Management Response and Corrective Action Plan Tougaloo College acknowledges the auditor’s finding regarding the 7% Federal Work-Study (FWS) commu...
Finding 2025-006 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Federal Work-Study Community Service (material weakness): Management Response and Corrective Action Plan Tougaloo College acknowledges the auditor’s finding regarding the 7% Federal Work-Study (FWS) community service expenditure requirement under 34 CFR 675.18. While the College has a storied history of community engagement, we recognize that the administrative tracking and placement of students into qualifying FWS community service positions for the 2024-25 academic year did not meet federal mandates. Management accepts the recommendation to strengthen internal controls and is committed to ensuring that our Student Financial Aid Office has the oversight necessary to maintain compliance and protect our participation in Title IV programs. Corrective Action Plan (CAP): • Expanded Community Partnerships: The Office of Enrollment Management and Student Services will immediately re-establish and formalize Memorandums of Understanding (MOUs) with local non-profit organizations and governmental agencies in the Jackson, MS metropolitan area. These partnerships will prioritize literacy and mathematics tutoring (consistent with the FWS "America Reads/America Counts" initiatives) and social service support. • Enhanced Internal Monitoring: The Director of Student Financial Aid will implement a monthly FWS Allocation Tracker. This internal control will monitor FWS expenditures specifically for community service to ensure the 7% threshold is reached well before the end of the academic year. • Administrative Oversight: The Vice President for Enrollment Management and Student Services will conduct a formal quarterly review of these trackers. This ensures that any shortfall in community service placements is identified early enough to initiate a Community Service Waiver request to the U.S. Department of Education, should unique circumstances arise. • Student Awareness Campaign: We will integrate community service FWS opportunities into our student orientation and "Federal Work-Study Fair" to ensure students are aware of these high-impact service opportunities. Completion Date: August 15, 2026
Finding 2025-005 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Fiscal Operations Report and Application to Participate (FISAP) (material weakness): Management Response and Corrective Action Plan The Office of Enrollment Management and Student Services acknowledge the...
Finding 2025-005 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Fiscal Operations Report and Application to Participate (FISAP) (material weakness): Management Response and Corrective Action Plan The Office of Enrollment Management and Student Services acknowledge the auditor’s finding regarding the discrepancies in the Fiscal Operations Report and Application to Participate (FISAP) for the 2024-25 award year. We recognize the criticality of maintaining accurate records to support federal funding eligibility and are committed to resolving the underlying systemic issues identified. The College concurs with the finding. It was determined that the inaccuracies in Part 2, Section F (Information on Eligible Aid Applicants) resulted from a lack of synchronization between the latest federal reporting requirements and the institution’s current software version. Specifically, the manual compilation of data was used in lieu of automated Jenzabar reports due to a pending system update. To ensure future compliance and the accuracy of all Title IV reporting, the following actions have been initiated: • System Synchronization & Updates: The Information Technology (IT) Department, in coordination with the Office of Financial Aid, has established a priority schedule for all Jenzabar FA/SIS system updates. A mandatory "Systems Readiness" review will now occur 60 days prior to the FISAP submission deadline to ensure all regulatory patches are installed. • Standardization of Reporting Procedures: Management has mandated that all future FISAP data must be pulled directly from the Jenzabar system modules. Manual entries will only be permitted as a secondary verification measure to ensure data integrity against system-generated reports. • Inter-Departmental Oversight: A new "FISAP Task Force" comprising representatives from Financial Aid, IT, and Business/Finance has been formed. This group will perform a preliminary review of the FISAP data 30 days before submission to verify that the system-generated data aligns with institutional records and federal criteria (34 CFR 675.19 and 34 CFR 676.19). • Technical Assistance Engagement: The College is currently coordinating with the U.S. Department of Education to facilitate an On-site Title IV Technical Assistance & Support (OTA) visit. This visit will include a specific focus on optimizing our SIS reporting capabilities for campus-based program funds. 4) Implementation Timeline • System Update Completion: Immediate (April 2026) • Standard Operating Procedure (SOP) Revision: May 15, 2026 • On-site Technical Assistance Visit: Expected April/May 2026
Finding 2025-004 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Cost of Attendance Budgets (material weakness): Management’s Response and Corrective Action Plan The College concurs with this finding. We acknowledge that the absence of documented Cost of Attendance (CO...
Finding 2025-004 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Cost of Attendance Budgets (material weakness): Management’s Response and Corrective Action Plan The College concurs with this finding. We acknowledge that the absence of documented Cost of Attendance (COA) budgets and the resulting inability to verify financial need calculations constitute a significant breakdown in internal controls. The College is committed to immediate remediation to ensure full compliance with Title IV regulations. 1) Corrective Action Plan (CAP) To address the root causes of this finding, the College will implement the following measures: • Establishment of Formal COA Budgets: The Financial Aid Office will immediately develop and document standardized COA budgets for the 2025-2026 academic year. These budgets will account for all required components (tuition, fees, housing, food, books, supplies, transportation, and personal expenses) as required by 34 CFR 668.2. • System Integration: We will update our Student Information System (SIS) to automate the application of these COA budgets to student records, ensuring that "Unmet Need" is calculated electronically and consistently for every applicant. • Formalized Internal Controls: A new Standard Operating Procedure (SOP) manual for Financial Aid Packaging will be authored and implemented by June 1, 2026. This manual will mandate the retention of COA tables used for each award year to provide a clear audit trail. • Enhanced Oversight and Training: The Vice President for Enrollment Management and Student Services will initiate a mandatory training program for all financial aid staff regarding federal packaging requirements. • Internal Quality Assurance (IQA): Beginning April 15, 2026, the College will implement a monthly "Mini-Audit" process where a random sample of 10% of student files is reviewed by a third-party or a non-conflicted administrator to verify COA accuracy before disbursements are finalized. 2) Designated Responsible Party-Director of Financial Aid. 3) Anticipated Completion Date-June 30, 2026
Finding 2025-003 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Withdrawals & Return of Title IV Funds (material weakness): The Office of Enrollment Management and Student Services accept the auditor’s findings regarding the administration of Title IV funds and the Re...
Finding 2025-003 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Withdrawals & Return of Title IV Funds (material weakness): The Office of Enrollment Management and Student Services accept the auditor’s findings regarding the administration of Title IV funds and the Return of Title IV (R2T4) calculations. We recognize that the accurate tracking of student withdrawals—particularly unofficial withdrawals—is critical to maintaining federal compliance and institutional integrity. While this was not a repeat finding, we view the "systemic" nature of the observation with the utmost seriousness. The College is committed to rectifying the procedural gaps that led to incorrect calculations and late submissions. To address the Cause identified (inadequate tracking) and mitigate the Effect of potential liabilities, the following measures are being implemented immediately: • Enhanced Tracking for Unofficial Withdrawals: The Registrar’s Office, in coordination with Information Technology (IT), will implement a bi-weekly "Internal Attendance & Participation" audit. This automated report will flag students with zero academic engagement across all registered courses, allowing the Financial Aid office to identify unofficial withdrawals well before the 45-day federal deadline. • Standardization of Calendar Dates: The Director of Financial Aid has revised the R2T4 calculation worksheet to include a "Mandatory Calendar Verification" step. This ensures that the start/end dates and scheduled breaks used in calculations strictly align with the approved institutional academic calendar. • Staff Training and Capacity Building: All Financial Aid staff responsible for R2T4 calculations will undergo mandatory Title IV compliance training. Furthermore, a secondary review process has been established where a senior staff member must sign off on all calculations exceeding $1,000 to ensure accuracy before funds are returned. • Inter-Departmental Communication: A new protocol has been established between the Office of Student Services and the Financial Aid Office to ensure that "Administrative Withdrawals" (e.g., disciplinary or medical) are communicated within 48 hours of the determination date. Anticipated Completion Date: October 31, 2026 The College is dedicated to resolving these discrepancies and ensuring that $13,100 in questioned costs—and all future disbursements—are handled with precision. We believe these enhanced internal controls will prevent a recurrence and satisfy the requirements of the U.S. Department of Education.
Finding 2025-002 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Federal Work-Study Program (material weakness): Management’s Response and Corrective Action Plan Tougaloo College acknowledges the findings identified in the audit regarding the Federal Work-Study (FWS) P...
Finding 2025-002 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Federal Work-Study Program (material weakness): Management’s Response and Corrective Action Plan Tougaloo College acknowledges the findings identified in the audit regarding the Federal Work-Study (FWS) Program for the period ending June 30, 2025. We recognize the gravity of the "material weakness" designation and the systemic nature of the documentation exceptions noted. As the Vice President overseeing these services, I am committed to a rigorous overhaul of our FWS administrative protocols to ensure full compliance with 34 CFR 675.16. To address the root causes of these findings, the College is implementing the following measures immediately: • Mandatory Supervisor Training: All department heads and direct supervisors of FWS students must complete a mandatory compliance seminar. This training emphasizes that no student may be scheduled to work during designated class times and that no wages will be disbursed without a verified, contemporaneous timesheet. • Enhanced Timesheet Verification: We are transitioning to a standardized digital submission process. This system will require: o Verification of the student’s course schedule against hours worked to prevent overlap. o Electronic signatures from both the student and supervisor, timestamped to ensure they are captured prior to payroll processing. • Documentation and Record Retention: The Office of Financial Aid, in coordination with Payroll, will implement a "No Document, No Pay" policy. Documentation for any pay rate changes must now be uploaded and approved by the VP for Enrollment Management and Student Services before being reflected in the Jenzabar system. • Internal Monthly Audits: Starting next month, our internal compliance team will conduct random monthly spot-checks of FWS files (10% of active participants) to ensure all timesheets are present, complete, and accurately reflect hours worked. The College is currently reviewing the identified questioned costs of $10,830.00. We will work closely with the U.S. Department of Education to determine the appropriate restitution or adjustment required for any overpayments resulting from missing documentation. We are dedicated to rectifying these systemic issues and ensuring this does not remain a repeat finding in future audit cycles. Our goal is to maintain the highest level of integrity in our Title IV Student Financial Aid Programs.
Finding 2025-001 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Satisfactory Academic Progress (material weakness): Management’s Response and Corrective Action Plan Tougaloo College acknowledges the findings identified in the audit for the fiscal year ending June 30, ...
Finding 2025-001 U.S. Department of Education (USDE), Title IV Student Financial Aid Programs – Satisfactory Academic Progress (material weakness): Management’s Response and Corrective Action Plan Tougaloo College acknowledges the findings identified in the audit for the fiscal year ending June 30, 2025, regarding Finding 2025-001 (Material Weakness). We recognize the gravity of the systemic issues related to the monitoring of Satisfactory Academic Progress (SAP) and the associated questioned costs of $346,764.00. The College is committed to full compliance with 34 CFR 668.34 and is implementing the following corrective actions to ensure the integrity of our Title IV Student Financial Aid Programs. • Automation and System Integration: The College is transitioning from manual SAP monitoring to an automated tracking system within our Student Information System (SIS). This will ensure that academic standing—specifically GPA and completion rates are calculated systematically at the end of each Spring Semester. • Audit of Appeal Documentation: We are establishing a centralized digital repository for all SAP appeals. Effective immediately, no Title IV funds will be disbursed to students on financial aid probation without a documented, approved appeal and a corresponding academic plan on file. • Staff Training and Accountability: The Office of Financial Aid will undergo mandatory training focused specifically on federal SAP criteria. We have revised our internal "Check and Balance" protocol, requiring a secondary review by the Director of Financial Aid before any student failing SAP is cleared for disbursement. • Annual Policy Review: In alignment with the Auditor’s Recommendation, Tougaloo College will conduct a comprehensive annual evaluation of all students. This evaluation will be reconciled against the Registrar’s records to ensure data consistency. • We have updated our SAP policy to allow us to review at end of each Spring The College has already begun the look-back process to review the eligibility of the 16 students identified in the sample. We anticipate that the new automated monitoring and revised internal controls will be fully operational by the start of the Fall 2026 semester to prevent any further repeat findings.
Recommendation: We recommend the Organization put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards t...
Recommendation: We recommend the Organization put a process in place to ensure the required reporting is completed in the timeline allowed by the granting agency and to complete any missed or late reporting as required. We also recommend a careful review of all terms and conditions of grant awards to ensure compliance with the grant award. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Management will enhance procedures to support the timely completion and review of required reports. The Organization will continue strengthening its processes for tracking reporting requirements and due dates associated with grant awards. Name of the contact person responsible for corrective action: Jillian Gonzalez, Executive Director Planned completion date for corrective action plan: Implementation began immediately and will be ongoing.
General Disbursement Allocation Recommendation: We recommend the Organization emphasize compliance with their established policies and procedures related to maintaining appropriate up-to-date supporting documentation for cash disbursements. Explanation of disagreement with audit finding: There is no...
General Disbursement Allocation Recommendation: We recommend the Organization emphasize compliance with their established policies and procedures related to maintaining appropriate up-to-date supporting documentation for cash disbursements. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: Management will enhance existing policies and procedures to strengthen monitoring of disbursement documentation and allocation records to ensure they are updated as changes occur. Name of the contact person responsible for corrective action: Jillian Gonzalez, Executive Director Planned completion date for corrective action plan: Implementation began immediately and will be ongoing.
The County acknowledges the importance of proper documentation for subrecipient monitoring. To address this finding, the County will implement the following: 1. Enhanced Review Process – County departments responsible for subrecipient agreements will conduct a thorough review of subrecipient monitor...
The County acknowledges the importance of proper documentation for subrecipient monitoring. To address this finding, the County will implement the following: 1. Enhanced Review Process – County departments responsible for subrecipient agreements will conduct a thorough review of subrecipient monitoring activities to ensure compliance with federal and regulations. This will include verifying that all required monitoring steps, including risk assessments and are properly conducted and documented. 2. Documentation and Record-Keeping Improvements – County departments will be required to maintain clear and consistent documentation of all subrecipient monitoring activities. This includes risk assessments, financial reports, site visit records (if applicable), and any corrective actions taken.
The County has enhanced its procedures to ensure that SAM.gov verification is both performed and documented. Moving forward, County departments will be required to retain a screen print or PDF of the SAM.gov search as part of the procurement file. Additionally, the County’s Purchasing Department wil...
The County has enhanced its procedures to ensure that SAM.gov verification is both performed and documented. Moving forward, County departments will be required to retain a screen print or PDF of the SAM.gov search as part of the procurement file. Additionally, the County’s Purchasing Department will review all procurement files to ensure that the SAM.gov verification is completed and documented.
The County has enhanced its procedures to ensure that SAM.gov verification is both performed and documented. Moving forward, County departments will be required to retain a screen print or PDF of the SAM.gov search as part of the procurement file. Additionally, the County’s Purchasing Department wil...
The County has enhanced its procedures to ensure that SAM.gov verification is both performed and documented. Moving forward, County departments will be required to retain a screen print or PDF of the SAM.gov search as part of the procurement file. Additionally, the County’s Purchasing Department will review all procurement files to ensure that the SAM.gov verification is completed and documented.
Views of responsible officials: There is no disagreement with the audit finding. Reason for finding’s reoccurrence: • The Department did not provide costs identified as matching requirements of program expenses, in the quarterly submission of fiscal reporting. Name(s) of the contact person(s) respon...
Views of responsible officials: There is no disagreement with the audit finding. Reason for finding’s reoccurrence: • The Department did not provide costs identified as matching requirements of program expenses, in the quarterly submission of fiscal reporting. Name(s) of the contact person(s) responsible for corrective action: • Anthony Walker, Associate Director • Anissa Curtis, Budget Analyst Planned completion date for corrective action: • The Department will ensure that all expenses related to the delivery of services are properly reported in expenditure reports. The Management Services Division (MSD) Associate Director will revise monthly compensation reports to include all required reporting information. The relevant reporting information will be updated and included in the next cycle of quarterly reporting (quarter ending March 2026) by the MSD Budget Analyst. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • The Department of Family Services has conducted follow-up meetings with the grantor (Maryland Department of Aging) and developed a Corrective Action Plan to address items required for monthly reporting. The Plan addressed Fiscal reporting, Salary Allocation and Compliance with contract rates. It was submitted to the grantor in January 2026. Name(s) of the contact person(s) responsible for corrective action: • Elana Belon-Butler, Director • Anthony Walker, Associate Director Planned completion date for corrective action plan: • The DFS Corrective Action Plan was submitted on January 16, 2026 and is currently being followed. DFS CORRECTIVE ACTION PLAN I. Finance and Budget Management 1. The AAA Director will work closely with each program manager in developing program budgets that are realistic, responsible and align with the Area plan budget. These budgets will be based on actual expenditures, historical spending patterns and planned program activities. This will ensure accurate spending, which aligns with the area plan and ensure that programmatic activity and spending are aligned with program performance goals. Responsible Party: AAA Director, Program managers Timeline: Ongoing/Quarterly Monitoring 1a. Monthly Administrative Review meetings will be held to review spending, budgets, contracts and other procurement related activities. The monthly review meetings will engage all parties and allow for in depth spending discussions that provide the necessary data needed to make responsible decisions that address the need for any budget modifications. All budget modifications would be the result of careful review and analysis by the appropriate program staff and fiscal staff. All budget modifications will be reviewed and approved by the AAA Director before submission to the MDOA. Responsible Party: AAA Director, Program managers, Division planner, Fiscal Manager, Budget analyst, Contracts manager and Agency Director. Timeline: Monthly 2. The Management Services team (Fiscal Manager and Budget analyst) will prepare and review monthly internal fiscal reports to appropriately track expenditures and spending. Fiscal data will be reviewed by the Fiscal Manager and Budget Analyst and compiled as a monthly expenditure report. The reports will be provided to the AAA Director, who will be responsible for disseminating them to the appropriate Program managers for their review and action. Monthly Administrative Review meetings will be held to review spending, budgets, contracts and other procurement related activities. The monthly review meetings will allow for in depth spending discussions that provide the necessary data needed to make responsible decisions that address the need for any budget modifications. All budget modifications would be the result of careful review and analysis by the appropriate program staff and fiscal staff. All budget modifications will be reviewed and approved by the AAA Director before submission to the MDOA. Responsible Party: AAA Director, Program managers, Division planner, Fiscal Manager, Budget analyst, Contracts manager and Agency Director. Timeline: Monthly 9187
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: a. Utilizing the verification method of checking SAM.gov Exclusions provided in 2 CFR 180.300 (a), the County determined that no contracts were awarded to any individ...
Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: a. Utilizing the verification method of checking SAM.gov Exclusions provided in 2 CFR 180.300 (a), the County determined that no contracts were awarded to any individual, firm or organization debarred from Government contracts pursuant to 2 CFR 200.332 (a). Note this finding did not determine any contracts were awarded improperly by the County or the Clean Water Partnership. b. The County is in the process of its procedures and internal controls with the Clean Water Partnership to ensure that all vendors’ suspension and debarment status will be verified utilizing the methods provided in 2 CFR 180.300 prior to all contract awards, as well as in conformance with state and local laws. The Clean Water Partnership is in the process of developing the documentation required for the certifications and clauses and conditions requirements for each covered transaction. Name(s) of the contact person(s) responsible for corrective action: James Lyons Planned completion date for corrective action plan: May 31, 2026
The District will review their processes and procedures for quarterly financial submissions reported in the SAS Medicaid System for fiscal year 2025-2026. All contracted services will have proper documentation supporting the costs in the quarter that it relates to.
The District will review their processes and procedures for quarterly financial submissions reported in the SAS Medicaid System for fiscal year 2025-2026. All contracted services will have proper documentation supporting the costs in the quarter that it relates to.
The District will review their processes and procedures for reimbursement claims. In addition, there will be a manager level review of claims for reasonableness.
The District will review their processes and procedures for reimbursement claims. In addition, there will be a manager level review of claims for reasonableness.
The District will implement internal controls to properly record accounts payable on a timely basis prior to audit fieldwork. This will include an in-depth review and account reconciliation with substantiating support for all payables on our financials as of year-end.
The District will implement internal controls to properly record accounts payable on a timely basis prior to audit fieldwork. This will include an in-depth review and account reconciliation with substantiating support for all payables on our financials as of year-end.
Narragansett Bay Commission Corrective Action Plan For the Fiscal Year Ended June 30, 2025 NBC acknowledges and concurs with the finding 2025-001 in the Fiscal Year 2025 Single Audit of the Narragansett Bay Commission conducted by Bacon & Company LLC. The Bucklin Point Wastewater Treatment Facility ...
Narragansett Bay Commission Corrective Action Plan For the Fiscal Year Ended June 30, 2025 NBC acknowledges and concurs with the finding 2025-001 in the Fiscal Year 2025 Single Audit of the Narragansett Bay Commission conducted by Bacon & Company LLC. The Bucklin Point Wastewater Treatment Facility Digester Complex Improvements “the Project”) has been funded by state revolving fund loan proceeds from the Rhode Island Infrastructure Bank (RIIB) and a Department of Energy grant. NBC’s contracting for civil projects has procedures in place to ensure the inclusion of all applicable Federal requirements as it relates to the use of RIIB funds. Although the Project followed Federal requirements as it relates to RIIB funds, NBC did not have appropriate controls in place to verify that applicable construction contracts for the Project included additional Federal requirements related to compliance with the Build America, Buy America Act as ostensibly required by the Department of Energy grant agreement. NBC has subsequently verified and received certification from the Project’s prime contractor that the Project satisfies Build America, Buy America Act requirements. Corrective Action Plan: In order to ensure that all applicable grant agreement terms are satisfied, NBC has hired a grant administrator to centralize all grant related activities within the Finance Division. NBC intends to develop additional procedures in conjunction with the acceptance and execution of a grant agreement to accomplish the following: 1) Coordinate with applicable Cost Center (as grant recipient) to verify that NBC has the ability to comply with the terms of the grant agreement, and 2) Create a comprehensive checklist of key obligations, including reporting deadlines, allowable costs, matching requirements, and special conditions and verify continued compliance on a regular interval, and 3) Limit award of contracts, expenditure of funds for grant funded projects, and reimbursement requests for grant funds until grant administrator verifies compliance with applicable terms and conditions. Anticipated Completion Date- May 31, 2026 Contact Person – Kevin McDonald, Chief Financial Officer
Name of Responsible Individual: Vice President of Enrollment Management (Dr. Stacey Sowell), University Registrar (Charee Ellison) Corrective Action: The University concurs with this finding. Shaw University acknowledges the finding regarding variances between institutional records and the status re...
Name of Responsible Individual: Vice President of Enrollment Management (Dr. Stacey Sowell), University Registrar (Charee Ellison) Corrective Action: The University concurs with this finding. Shaw University acknowledges the finding regarding variances between institutional records and the status reported in NSLDS. For students 1-3 listed for campus enrollment details, the students withdrew then subsequently re-enrolled. The University, to date has had static to confer degrees which do not coincide with the required timeframe of NSLDS reporting. The University will change degree conferral dates to better coincide with timely NSLDS reporting. Management will continue to monitor this process to ensure ongoing compliance. Anticipated Completion Date: May 15, 2026
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