Corrective Action Plans

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identifying federal aid in outstanding refund checks. The current process consists of the Bursar’s Office having to check each student’s account individually and one of these reports will provide similar detail in one report. The newly generated reports will highlight checks over 100 and 200 days ou...
identifying federal aid in outstanding refund checks. The current process consists of the Bursar’s Office having to check each student’s account individually and one of these reports will provide similar detail in one report. The newly generated reports will highlight checks over 100 and 200 days outstanding, allowing for more proactive contact to students with outstanding checks prior to reaching the 240-day deadline. These reports will be generated monthly by the fiscal operations team and distributed to the Bursar’s office for processing. We also will continue efforts to link as many student accounts as possible to our ACH system which will reduce the number of checks that are getting issued and in turn reduce the frequency of outstanding checks held by the institution. Timeline for Implementation of Corrective Action Plan: The reports have been created, and we will be formally distributed to the Bursar’s office for the first time beginning in March 2026
Corrective Action Plan: Because several issues related to compliance requirements surrounding enrollment status changes were identified in this process, we have developed a unified reporting tracking system to ensure the Registrar, the Office of Student Financial Assistance, and the Office of Fiscal...
Corrective Action Plan: Because several issues related to compliance requirements surrounding enrollment status changes were identified in this process, we have developed a unified reporting tracking system to ensure the Registrar, the Office of Student Financial Assistance, and the Office of Fiscal Affairs all have visibility into the requirements when students leave the institution. This report will show all students identified by the registrar as having withdrawn, the date of determination, and the deadlines for NSLDS reporting, Exit Counseling, and R2T4 actions if necessary. This report will be visible to all three offices, and will automate the identification of the due dates for NSLDS reporting for each student, ensuring action is taken within the required timeframe. It will additionally improve oversight of this process as the status of NSLDS reporting for each student will be visible to several staff members across multiple functions. Further, the Registrar’s office will identify an additional staff member to grant access to this report and be trained to submit NSLDS reporting in the absence of the Registrar. Timeline for Implementation of Corrective Action Plan: This report is currently under construction and will be fully implemented by Apr 1, 2026.
Corrective Action Plan: This issue was caused by the absence of a critical staff member at the time the reporting was required, without adequate cross training of the other staff in the office. Therefore, the Office of Student Financial Assistance will identify a staff member to train to submit the ...
Corrective Action Plan: This issue was caused by the absence of a critical staff member at the time the reporting was required, without adequate cross training of the other staff in the office. Therefore, the Office of Student Financial Assistance will identify a staff member to train to submit the COD reporting as required. In so doing, the office will have three individuals who have the training and systems access necessary to ensure compliance. Timeline for Implementation of Corrective Action Plan: The training and systems access procedures will occur between now and the end of Summer 2026, to be ready for Fall 2026.
Corrective Action Plan: Because several issues related to compliance requirements surrounding enrollment status changes were identified in this process, we have developed a unified reporting tracking system to ensure the Registrar, the Office of Student Financial Assistance, and the Office of Fiscal...
Corrective Action Plan: Because several issues related to compliance requirements surrounding enrollment status changes were identified in this process, we have developed a unified reporting tracking system to ensure the Registrar, the Office of Student Financial Assistance, and the Office of Fiscal Affairs all have visibility into the requirements when students leave the institution. This report will show all students identified by the registrar as having withdrawn, the date of determination, and the deadlines for NSLDS reporting, Exit Counseling, and R2T4 actions if necessary. This report will be visible to all three offices, and will automate the identification of the due dates for exit counseling and follow up communication, ensuring each action is taken within the required timeframe. It will improve oversight of this process as the status of each student’s participation or lack thereof in the exit counseling process, as well as the status of required additional communication to the student will be visible to several staff members across several functions. Further, the Financial Aid office will identify an additional staff member to grant access to this report to assist the Director in ensuring exit counseling is conducted within the required timeframe moving forward. Timeline for Implementation of Corrective Action Plan: This report is currently under construction and will be fully implemented by Apr 1, 2026.
Assistance Listings number and program name: 14.195 Section 8 Project-Based Cluster (Project-Based Rental Assistance (PBRA)) Responsible Entity: Housing Authority of Maricopa County Contact Person(s): Gerald Minott, Executive Director, Housing Authority of Maricopa County. Anticipated completion dat...
Assistance Listings number and program name: 14.195 Section 8 Project-Based Cluster (Project-Based Rental Assistance (PBRA)) Responsible Entity: Housing Authority of Maricopa County Contact Person(s): Gerald Minott, Executive Director, Housing Authority of Maricopa County. Anticipated completion date: April 12, 2026 Concur: The Housing Authority of Maricopa County (HAMC) has set up automatic build in compliance alert in Yardi Voyager that will adopt HUD software requirement tools while also creating a compliance calendar for the fiscal year which should further assist in the prevention of late inspections and recertifications. Going forward the HAMC Compliance Department will be performing biannual internal monitoring tests of up to (25%) of files per site/property/program. As part of HAMC’s push to implement internal control best practices, HAMC will update its internal control policies on electronic income verification deadlines, inspection frequency, required documentation, correction of income verification steps, and file retention rules to provide better clarity. HAMC will also work with the HAMC HR Department staff to implement a zero-tolerance policy for incomplete files which will be reviewed on a yearly basis.
Assistance Listings number and program name: 14.218 Community Development Block Grant/Entitlement Grants Department: Maricopa County Human Services Contact Person(s): Nicole Forbes, Finance Manager, Human Services Department. Anticipated completion date: December 31, 2026 Concur: The Human Services ...
Assistance Listings number and program name: 14.218 Community Development Block Grant/Entitlement Grants Department: Maricopa County Human Services Contact Person(s): Nicole Forbes, Finance Manager, Human Services Department. Anticipated completion date: December 31, 2026 Concur: The Human Services Department (HSD) is committed to ensuring full compliance with the Federal Funding Accountability and Transparency Act (FFATA), Uniform Guidance requirements, and all applicable County policies. In 2025, to address the issues identified in the original finding (2024-101), the Department developed a new HUD Federal Funding Accountability and Transparency Act (FFATA) Reporting Procedure. This procedure establishes clear expectations, reporting timelines, documentation requirements, and internal controls to ensure accurate and timely reporting. HSD’s CDBG agreements, however, are typically multi-year and often do not incur expenditures until the second year. They also may include multiple amendments throughout the life of the agreement. Many of the agreements are related to public facilities and public infrastructure projects which take many years to complete. Due to nature of the agreements, full remediation of FFATA findings may take several years. The Department will implement the following corrective actions: Action 1: Correct and Resubmit All Required Subaward Information HSD will complete a full reconciliation of all active subawards and amendments and correct or resubmit any remaining inaccurate, incomplete, or duplicate FFATA entries in the federal reporting system. Target Completion: December 31, 2026 Action 2: Reinforce Compliance with FFATA Reporting Requirements HSD will formalize and expand FFATA training for all staff responsible for subaward reporting. The Department will reinforce adherence to federal requirements and County policies, including the requirement to report all subaward actions by month end following the subaward action. Target Completion: Completed January 30, 2026 Action 3: Implement Monthly Tracking List Review and Maintenance HSD will fully implement the HUD FFATA Procedures, which outlines the specific tracking tools to be used and the frequency of updates. This tracking tool will include all subawards, and amendments to subawards to ensure complete, accurate, and timely reporting. Target Completion: Completed January 30, 2026 Action 4: Establish Independent Review and Internal Control Enhancements HSD will formalize a permanent independent review process and adopt standardized review procedures to ensure accuracy and completeness of all FFATA reporting. Maricopa County Corrective Action Plan Year ended June 30, 2025 Target Completion: Completed December 31, 2026 These corrective actions will strengthen internal controls, improve reporting accuracy and timeliness, and ensure the Department meets all federal and County requirements for subaward transparency. The Department anticipates completing all corrective actions within the timelines outlined in the corrective action plan.
Finding 2025‐001: Contact Person NAME: Julia Delgado PHONE: (503) 280-2600 E-Mail: jdelgado@ulpdx.org Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned The Urban League of Port...
Finding 2025‐001: Contact Person NAME: Julia Delgado PHONE: (503) 280-2600 E-Mail: jdelgado@ulpdx.org Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned The Urban League of Portland is committed to an environment of continuous improvement. Further training shall be provided to Program Managers regarding the organizations’ documented internal controls and the importance of adhering to the established approval process. Urban League has currently hired a seasoned Controller and is in the process of hiring an experienced Accounting Manager. Tracking expiring grants more thoroughly and having further reviews in place to assure transactions are recorded within the grant’s agreed upon period of performance shall provide confidence expenses are recorded properly. Anticipated Completion Date May 1, 2024
2025-101 Cluster name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.038 Federal Perkins Loan Program – Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Fe...
2025-101 Cluster name: Student Financial Assistance Cluster Assistance Listing number and name: 84.007 Federal Supplemental Educational Opportunity Grants 84.033 Federal Work Study Program 84.038 Federal Perkins Loan Program – Federal Capital Contributions 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans Award numbers and years: P063P241066 July 1, 2024 to June 30, 2025 P007A240115 July 1, 2024 to June 30, 2025 P033A240115 July 1, 2024 to June 30, 2025 P268K241066 July 1,2024 to June 30, 2025 Federal Agency: U.S. Department of Education Compliance Requirements: Special Tests and Provisions – return of Title IV funds Questioned Costs: None Name of Contact Persons: Kristina Winterstein, Controller Anticipated Completion Date: December 31, 2025 The Maricopa County Community College District understands the importance of adhering to District polices and procedures for the return of Title IV funds. During Fiscal Year 2025, the District Student Financial Services office experienced the unexpected death of a team member, which caused a temporary disruption of workflow and necessitated the reassignment of job duties. This disruption and reassignment caused a delay of return of Title IV completion within the required timeframe. The District has since updated it’s return of Title IV tracking procedures and added supervisory monitoring to ensure calculations are completed within the 45 day regulatory timeframe to ensure compliance with both District and Federal guidelines.
We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Management’s Response: The District concurs with the finding. Responsible Individual: Trish Wilkinson, Accounting Supervisor Corrective Action Plan: The District will provide ac...
We recommend that the District provide accurate federal expenditure information prior to the beginning of audit fieldwork. Management’s Response: The District concurs with the finding. Responsible Individual: Trish Wilkinson, Accounting Supervisor Corrective Action Plan: The District will provide accurate federal expenditure information prior to the beginning of the audit fieldwork. Anticipated Completion Date: June 30, 2026
Views of Responsible Official: Management agrees with the finding. Management will develop an alert system for Program Directors to use in tracking their sub-awards and sub-contracted engagement values and related amendments. This system will create an alert when a contract value exceeds $30,000 pro...
Views of Responsible Official: Management agrees with the finding. Management will develop an alert system for Program Directors to use in tracking their sub-awards and sub-contracted engagement values and related amendments. This system will create an alert when a contract value exceeds $30,000 prompting the Program Director to file, or work with appropriate staff to file the FFATA.
Views of Responsible Official: Management agrees with the finding. Management will institute additional calendar alerts and accountability procedures to ensure reports are filed on time. Recognizing that technical issues, illness, and other unforeseen circumstances can arise, Management will institu...
Views of Responsible Official: Management agrees with the finding. Management will institute additional calendar alerts and accountability procedures to ensure reports are filed on time. Recognizing that technical issues, illness, and other unforeseen circumstances can arise, Management will institute a requirement that all late filings must be communicated to the Contract Monitor as soon as the delay is anticipated.
Views of Responsible Official: Management notes that the Federal Payment Management System (PMS) automatically tracks when different users enter information such as submitting and certifying/approving draw-down amounts. During the time of the grant there were periods when only one staff member had a...
Views of Responsible Official: Management notes that the Federal Payment Management System (PMS) automatically tracks when different users enter information such as submitting and certifying/approving draw-down amounts. During the time of the grant there were periods when only one staff member had access to PMS due to technical issues and delays in adding new users. To ensure there is back-up documentation of the approval workflow, we will institute a form to capture the individual signatures of the preparer and submitter of each draw down as additional evidence of multiple people connected to the process.
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: ...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University is reviewing its enrollment reporting process in coordination with the Registrar’s Office to identify any potential issues affecting data transmission through the National Student Clearinghouse. As part of this review, the University is evaluating additional reconciliation and verification procedures to confirm that enrollment status data submitted to the Clearinghouse is accurately reflected in NSLDS. The University will continue to monitor enrollment status reporting on an ongoing basis to ensure compliance with federal reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: 06/30/2026
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
Regent University agrees with this finding. The University will engage with the National Student Clearinghouse audit support office to further understand the analyst processing timelines to strategize effective submission and error resolution dates to ensure output is captured in the monthly NSC bat...
Regent University agrees with this finding. The University will engage with the National Student Clearinghouse audit support office to further understand the analyst processing timelines to strategize effective submission and error resolution dates to ensure output is captured in the monthly NSC batches. The University will continue to engage the established working group with appropriate Regent stakeholders to review suggested changes made by the NSC to reporting methods, time buffers between reports, reporting frequency, and other “upstream” preventative measures that may be taken to prevent file backlogs. Internally, the University will establish a customized and shared enrollment reporting tracker available to all stakeholders in the working group. This will transparently represent the dates to maintain the 60-day compliance window and allow us to manually intervene where possible. Regent University will implement the plan by June 30, 2026. Name of responsible parties: Elizabeth Bayless (University Registrar) & Tameka Lyons (Senior Associate Registrar)
Name: Conway Apartments, Inc. Contact: Jeffrey Woods, Director of Accounting Contact Phone Number: 479-967-5570 Audit Period Ending: June 30, 2025 Anticipated Completion Date: March 18, 2026 Finding 2025-001: The Project did not remit residual receipts in excess of $250 per unit to HUD upon renewal ...
Name: Conway Apartments, Inc. Contact: Jeffrey Woods, Director of Accounting Contact Phone Number: 479-967-5570 Audit Period Ending: June 30, 2025 Anticipated Completion Date: March 18, 2026 Finding 2025-001: The Project did not remit residual receipts in excess of $250 per unit to HUD upon renewal of its PRAC on January 1, 2025, as required by HUD guidance. Management had not recorded a liability for the recapture and was not aware of the requirements. Management’s Response and Planning Corrective Actions: Management has contacted Willaim Stokes at HUD and has been advised to use the funds on an upcoming remodel. The money will be spent by June 30, 2026. Moving forward the Residual Account will be monitored to ensure prompt repayment of funds. Management concurs with findings and plans to implement recommendations above.
City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerdi...
City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended September 30, 2025 The findings from the September 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-002 Uniform Guidance Audit Submission Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Action Taken: The City will ensure their single audit submission will be submitted within the nine month deadline in the future.
Completion Date: September 30, 2026
Completion Date: September 30, 2026
Sincerely, Aimee Klinge, Finance Officer City of Marshall, Missouri
Sincerely, Aimee Klinge, Finance Officer City of Marshall, Missouri
2025-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on Client #20 Corrective Action: Section 1 RE: Incorrect Rental Calculation: The incorrect calculation refe...
2025-001 – Eligibility for Housing Assistance Condition: During the testing of tenant files, certain documentation deficiencies were noted as summarized below: 1 – Incorrect Rental Calculation on Client #20 Corrective Action: Section 1 RE: Incorrect Rental Calculation: The incorrect calculation referenced in this finding was due to a typo, which resulted in an incorrect payment. To catch simple human errors such as this in the future, management will update the rent calculation worksheet to include reminders to double check data entry in fields that are easy to transpose. Management will also update the recertification process to add the following additional steps: The Data Technician will also review the rent calculation worksheet and the supporting documentation to ensure the amounts in the supporting document(s) match the entry in the worksheet; the Housing Coordinator will conduct a randomized audit of at least two rent calculation worksheets each month. Evidence of the improvements made by management is reflected by the significant decrease in the number of deficient records compared to the FY2023-24 audit: 2023-24 Total Deficient Eligibility Records: 2024-25 Total Deficient Eligibility Records: WNCAP expects to see continued improvement in subsequent audits.
• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensur...
• Corrective Action Plan: The staff will ensure that all invoices affected by the fiscal year-end encumbrance rollover process are prioritized in the purchasing review workflow. The Purchasing Division, presently constituted of a newly onboard Purchasing Manager and Purchasing Specialist, will ensure that established encumbrance rollover procedures are followed in coordination with key Finance Department staff who have supervisorial ownership of the encumbrance rollover process. The Purchasing Division will receive training from the Finance Department to ensure that it is able to take task ownership of its purchasing reviews involved within the fiscal year-end encumbrance rollover process. • Anticipated Completion Date: 6/30/2026 • Corrective Action Plan: The Construction Management (CM) Team will include a standing Progress Payment agenda item in the weekly progress meetings with the Contractor. During these meetings, the team will review all progress payments that have been submitted or are in progress and track their review and approval status. This process will ensure that progress payments are monitored regularly and processed within the required timeframe. Under standard practice, progress payments are typically processed and paid within two weeks of submission. The weekly tracking process will provide additional oversight to help ensure payments continue to be reviewed and approved in a timely manner. • Anticipated Completion Date: 04/01/2026
The City will implement the following corrective actions to ensure timely compliance with all grant requirements: 1. Grant Compliance Tracking • The City will establish a formal, centralized tracking system for all active grants and associated compliance deadlines, including award package submittals...
The City will implement the following corrective actions to ensure timely compliance with all grant requirements: 1. Grant Compliance Tracking • The City will establish a formal, centralized tracking system for all active grants and associated compliance deadlines, including award package submittals. • Grant requirements will be reviewed on a weekly basis as part of an established internal coordination meeting. • Submission deadlines (including the 60-day award package requirement) will be tracked and monitored proactively. 2. Integration into Existing City Processes • Since contract award actions are already tracked through established internal coordination meetings, staff will incorporate post-award compliance milestones into this workflow. • This ensures continuity between award approval and required grant documentation submittals. 3. Implementation of Grant Management Software • The City is implementing a grant management system through Euna Solutions (formerly AmpliFund) to strengthen compliance and oversight. • This system will: • Centralize grant information and documentation • Track deadlines, requirements, and deliverables in one platform • Provide automated reminders and notifications for key dates • Maintain audit-ready records and reporting • As described by the platform, grant management software helps "centralize and streamline the entire grant lifecycle...ensuring compliance" and provides "automatic notifications to remind you of key dates and deadlines" while improving transparency and accountability. • The system also enables real-time visibility into grant requirements, deadlines, and progress, helping agencies "track compliance requirements... and provide complete audit trails" to reduce risk of future findings. 4. Enhanced Accountability and Oversight • Responsibility for tracking and submitting award packages will be clearly assigned to designated staff, identified as the Senior Civil Engineer in the Capital Improvement Program assigned to the project. • Supervisory review will be incorporated into the weekly tracking process to ensure accountability. Expected Outcome These corrective actions will: • Ensure all award packages and grant deliverables are submitted within required timeframes • Improve internal coordination and accountability • Reduce administrative risk and prevent recurrence of audit findings • Enhance overall grant compliance through centralized tracking and automated reminders Anticipated Completion Date: • Weekly tracking procedures: Implemented immediately • Integration into City processes: Implemented immediately • Grant management software (Euna Solutions): Implementation underway, full integration estimated by January 31, 2027
2025-003: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV ...
2025-003: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2025 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for ten out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be a material weakness relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The weekly Official Withdrawal report is reviewed and processed by the Assistant Dean. As applicable, a week after the calculation is performed and funds are returned to DOE, each student recorded is reviewed on the Common Origination and Disbursement (COD) site to ensure that funds were returned. This additional step is conducted monthly by members of the Financial Aid Management and student worker teams. Additionally, the Assistant Dean performs a monthly check of the Official Withdrawal report to ensure that the Return to Title IV calculation was performed for all required students. The review includes viewing the record in Colleague as well as COD. Responsible Person for Corrective Action Plan Yvette M. McGhee Assistant Dean of Financial Aid Implementation Date of Corrective Action Plan The Correction Action Plan was implemented at the beginning of the Fall 25 semester (approximately August 15, 2025)
Finding 2025-006 - Procurement and Suspension and Debarment Name of Contact Person: Darla Hawkins, City Treasurer, City of Sheridan, Wyoming Corrective Action Plan: The City will strengthen its procurement procedures to ensure verification of suspension and debarment status is performed prior to ent...
Finding 2025-006 - Procurement and Suspension and Debarment Name of Contact Person: Darla Hawkins, City Treasurer, City of Sheridan, Wyoming Corrective Action Plan: The City will strengthen its procurement procedures to ensure verification of suspension and debarment status is performed prior to entering into covered transactions funded with federal awards. Management will verify vendors are not suspended or debarred by checking the System for Award Management (SAM.gov) or by obtaining vendor certification prior to awarding contracts. Documentation of the verification will be maintained with the procurement records to ensure compliance with federal requirements. Proposed Completion Date: June 30, 2026
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