Corrective Action Plans

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2023-007 Special Tests and Provisions – Material Weakness View of Responsible Officials Management agrees with the findings and recommendations. Corrective Action Plan The audit finding was due in large part to a vacancy in the Department ESSER grant support position that arose in the first qua...
2023-007 Special Tests and Provisions – Material Weakness View of Responsible Officials Management agrees with the findings and recommendations. Corrective Action Plan The audit finding was due in large part to a vacancy in the Department ESSER grant support position that arose in the first quarter of the fiscal year, which contributed to the breakdown in construction project tracking. The Department hired a replacement for this grant support position in the second quarter of the fiscal year, and during the third quarter hired a second grant support position to ensure enhanced support capacity and continuity. These two individuals continue to comprise the ESSER Grant Management Office (team) and in the fourth quarter of the fiscal year initiated a process to document school and complex area use of ESSER funds for construction purposes. The team held a department-wide informational webinar in partnership with the Department’s Office of Facilities and Operations on May 22, 2023. The webinar agenda included the newly implemented pre-approval construction application process and federal requirements pursuant to Title 2, Section 200, Appendix II, of the Code of Federal Regulations (CFR). The team will continue to work with the Department’s Complex Area Staff to reiterate the award requirements and examine construction-related contracts over $2,000 to verify compliance with the award requirements. Contact Person: Brian Hallett Assistant Superintendent and CFO Office of Fiscal Services Anticipated Completion Date: June 30, 2024
2023-006 Matching, Level of Effort and Earmarking – Control Deficiency View of Responsible Officials The Department generally agrees with the findings and recommendations. However, it should be noted that the earmarking findings described here are issues that were identified by the Department in ...
2023-006 Matching, Level of Effort and Earmarking – Control Deficiency View of Responsible Officials The Department generally agrees with the findings and recommendations. However, it should be noted that the earmarking findings described here are issues that were identified by the Department in June 2023 (prior to being audited) and a corrective action plan was put into place at that time. It had not yet been completed at the time of the audit and so was not reflected in the grant years that were used for this audit. Corrective Action Plan Note: As stated above, the earmarking issues raised by the audit were issues that had come to our attention in June of 2023. A corrective plan was established at that time. The steps for correcting these issues were begun June 21, 2023 but had not yet been completed at the time of the audit. The Corrective Action Plan being presented here is a modified version of this plan that encompasses the original plan as well as documents steps to address related issues raised in this audit. [TABLE] Contact Person: Kathleen Grondin, Title III Specialist English Learners Office Office of Student Support Services Anticipated Completion Date: July 30, 2024
2023-005 Special Tests and Provisions – Control Deficiency View of Responsible Officials Management agrees with the finding and recommendation. The Department is currently in the process of hiring personnel to assist with providing services. Corrective Action Plan Migrant Education Program lea...
2023-005 Special Tests and Provisions – Control Deficiency View of Responsible Officials Management agrees with the finding and recommendation. The Department is currently in the process of hiring personnel to assist with providing services. Corrective Action Plan Migrant Education Program leadership will review the criteria identified in the Title I, Part C, Section 1304 of the Every Student Succeeds Act, which requires the Department to give priority services to officially identified Priority for Service designated students. Program leadership will ensure that personnel are familiar with all grant requirements and retain necessary documentation to comply with federal program requirements. A statewide memo will be distributed to include: • A summary about the identification process for determining who are Migrant Education students and the state program database that tracks this information. • Review of all Federal and State education obligations to service Migrant Education students. • Include a list of potential support services and resources to service Migrant Education students. • Information will be added to the Leadership Bulletin to help inform and remind leaders about the state’s obligations to support Migrant Education students. • Additional dissemination of this information will be shared by Assistant Superintendent Kalama to all Complex Area Superintendents. Contact Person: Bruce Kawachika, State Migrant Education Program Manager Student Services Branch English Learner/Migrant Education Section Office of Student Support Services Anticipated Completion Date: December 31, 2024
2023-004 Student Eligibility – Control Deficiency View of Responsible Officials Management agrees with the finding and provides more context regarding the finding. Participant eligibility procedures are based on USC §3272 and §3102 were created for Adult Education Family Literacy Act (AEFLA)-fun...
2023-004 Student Eligibility – Control Deficiency View of Responsible Officials Management agrees with the finding and provides more context regarding the finding. Participant eligibility procedures are based on USC §3272 and §3102 were created for Adult Education Family Literacy Act (AEFLA)-funded adult schools. The procedures were distributed, and training was provided on March 31, 2023 to address prior audit Finding No. 2022-03. The enrollment record that did not meet the criteria for eligibility in the Single Audit Fiscal Year Ending 06/30/23 had an intake date of September 15, 2022, approximately six months before the procedures were distributed and training provided. A corrective action has already taken place through the March 31, 2023 procedures distribution and training. The AEFLA-funded adult schools are aware that all participants reported in the AEFLA reporting system, known as the National Reporting System, including participants in workplace adult education and literacy activities as defined in United States Code, Title 29, Chapter 32 Workforce Innovation and Opportunity Act §3272, must meet AEFLA eligibility requirements. Corrective Action Plan Participant eligibility procedures for AEFLA-funded adult schools based on USC §3272 and §3102 will be reviewed annually with AEFLA-funded adult schools through a technical assistance session. The procedures inform the staff of the AEFLA-funded adult school of the following: • The Workforce Innovation and Opportunity Act • The Adult Education and Family Literacy Act • The relevant US Code and Code of Federal Regulations • A definition of AEFLA-eligible individuals • Categories of funding and their purpose • The role of the US DOE Office of Career Technical and Adult Education • The role of the Hawaii state director for adult education • The role of the AEFLA-funded local service providers Contact Person: Dan Miyamoto, TA Community Education Specialist Curriculum Innovation Branch Office of Curriculum and Instructional Design Anticipated Completion Date: August 31, 2024
2023-003 Cash Management / Period of Performance – Control Deficiency View of Responsible Officials Management appreciates the opportunity to respond to the findings of the audit. The Hawaii State Public Library System (HSPLS) makes every attempt to meet all federal laws and guidelines for fundin...
2023-003 Cash Management / Period of Performance – Control Deficiency View of Responsible Officials Management appreciates the opportunity to respond to the findings of the audit. The Hawaii State Public Library System (HSPLS) makes every attempt to meet all federal laws and guidelines for funding that is received. Many factors outside our control directly impacted the timely payment of vendors as noted in the audit. Specifically: 1) Federal budget uncertainty; delay in receiving federal funding. For the past several years, Congress has not been able to pass a comprehensive federal budget, and instead has funded the Grants to States fund via continuing resolutions making it difficult to plan out expenditures with any certainty. In addition to lacking the certainty of when and/or if funding will be available, the Grants to States funds have not been released to states in a timely manner, including during the audit period. Instead of at the beginning of the federal fiscal year around October 1st, funding has been received months later, leaving States with a lot less time to procure, process and receive purchases. This means we do not have access to the funding for the full grant cycle and directly impacts if/when we are able to procure goods and services. 2) Supply chain and shipping issues. The State of Hawaii procurement requirements do not allow us to pay for goods and services until we receive the products or the services are rendered satisfactorily. HSPLS continues to face significant supply chain and shipping issues which affects the timely payment of vendors. As an island state in the middle of the Pacific Ocean, there are often delays in receiving an entire shipment on time in full, even post-pandemic. For large products or orders, sometimes the order and/or related parts are not shipped together further delaying completion of the order by the vendor and issuance of the invoice. In many instances, vendors do not send their invoices in a timely manner, preventing HSPLS from dispersing funds in a timely manner. 3) Federal agency guidance. We would also like to note that in the past, we have contacted our funding federal agency and let them know that we have had challenges with supply chain and shipping issues. We were advised that it was understood, and that as long as we had encumbered the funds by September 30, that we would be able to use the funding that was allotted to us even if the invoice is received after the close of the federal fiscal year. Corrective Action Plan We will do our best to continue to monitor and minimize any untimely disbursements of federal funds. Contact Person: Stacy A. Aldrich State Librarian Hawaii State Public Library System Anticipated Completion Date: Ongoing
2023-002 Reporting – Material Weakness View of Responsible Officials Administration agrees with the findings and recommendations. Corrective Action Plan The Office of Monitoring and Compliance (MAC) will provide training to recipients when funds are allocated within the Department. The Policy, ...
2023-002 Reporting – Material Weakness View of Responsible Officials Administration agrees with the findings and recommendations. Corrective Action Plan The Office of Monitoring and Compliance (MAC) will provide training to recipients when funds are allocated within the Department. The Policy, Innovation, Planning and Evaluation Branch (PIPE) will communicate with the Office of Fiscal Services and MAC on a semi-annual basis to start the reporting process on December 1 and June 1 of each year to meet the January 31 and July 31 respective deadlines. Additionally, PIPE has identified a dedicated staff member who will spearhead the administration of this grant to ensure that any changes in the reporting requirements as defined in the OIA Cooperative Agreement will be quickly identified and followed. Contact Persons: Ken Kakesako, Director Policy, Innovation, Planning and Evaluation Branch Office of Strategy Innovation and Performance Jacy Yamamoto, Interim Director Office of Monitoring and Compliance Office of the Deputy Superintendent Anticipated Completion Date: June 1, 2024
Reporting – Cash Management During the testing of the Department’s cash management procedures, it was determined that two out of sixty payments tested were not distributed within 21 days of the draw down of funds. For the items tested, the time elapsed between draw down and payment ranged to 28 to 5...
Reporting – Cash Management During the testing of the Department’s cash management procedures, it was determined that two out of sixty payments tested were not distributed within 21 days of the draw down of funds. For the items tested, the time elapsed between draw down and payment ranged to 28 to 57 days. Corrective Action Plan The Accountant draws cash from ASAP. After drawing federal funds, the Accountant sends the TDR to Budget and Finance (B&F) Treasury Management Section. B&F verifies the deposit and validates the TDR. Accountant will check Datamart daily to ensure funds are correctly posted in DataMart one day after B&F validates the TDR. The Accountant will also check DataMart daily to ensure adequate funds are available when invoice payment checks are processed. For payroll and indirect expenses, and DHO invoice expenditures and Pcard transactions the Accountant draws an estimated amount two days before the payroll cycle ends to be sure funds are available in Datamart. The Accountant checks the balance in DataMart daily. Implementation Date: April 1, 2024 Responding Official: Paul Uchima, WIC Administrative Officer
Reporting – FSRS Failure to accurately and timely report First tier subawards to FSRS results in noncompliance with the reporting requirement. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountabil...
Reporting – FSRS Failure to accurately and timely report First tier subawards to FSRS results in noncompliance with the reporting requirement. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Upon notification of the contract and/or contract modification, the Administrative Officer will submit and update the FFATA-FSRS report until the vacant Administrative Specialist position is filled. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
Reporting FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: We will work with AMHD to submit the FSRS report in a timely manner going forward. Implementation Date: July 1, 2024 Responding Official: Janet Ledoux, Administrative Offi...
Reporting FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: We will work with AMHD to submit the FSRS report in a timely manner going forward. Implementation Date: July 1, 2024 Responding Official: Janet Ledoux, Administrative Officer, Child & Adolescent Mental Health Division
Level of Effort Maintenance of Effort requirement was not met. Corrective Action Plan: AMHD and CAMHD have been in discussion with SAMHSA for the last few months about meeting the maintenance of effort requirement. This issue has not been resolved. Implementation Date: July 1, 2024 Responding Offici...
Level of Effort Maintenance of Effort requirement was not met. Corrective Action Plan: AMHD and CAMHD have been in discussion with SAMHSA for the last few months about meeting the maintenance of effort requirement. This issue has not been resolved. Implementation Date: July 1, 2024 Responding Official: Courtenay Matsu, MD, Acting Administrator, Adult Mental Health Division
Reporting – FSRS Opioid STR - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparen...
Reporting – FSRS Opioid STR - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will create a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Upon notification of the contract and/or contract modification, the Administrative Officer will submit and update the FFATA-FSRS report until the vacant Administrative Specialist position is filled. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
Reporting FFRs were not timely submitted. Corrective Action Plan: The Immunization Program recognizes the importance of continuous monitoring of program expenditures and the timely completion of FFRs for federal awards. To help resolve this finding, the program has hired a Grant Manager to assist th...
Reporting FFRs were not timely submitted. Corrective Action Plan: The Immunization Program recognizes the importance of continuous monitoring of program expenditures and the timely completion of FFRs for federal awards. To help resolve this finding, the program has hired a Grant Manager to assist the program accountant to monitor, track, and verify program expenditures so the correct amounts are reported accurately to ASO. In addition, the program is actively engaged in hiring an Account Clerk position to also assist the monitoring, tracking, and verifying of program expenditures. Implementation Date: April 1, 2024 Responding Official: Ronald Balajadia, Immunization Branch Chief
Reporting – FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will adopt a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Fundin...
Reporting – FSRS Substance Abuse and Mental Health Services - FSRS were not timely submitted and/or key data elements did not agree to the source documents. Corrective Action Plan: ADAD will adopt a procedure to implement timely reporting of the first-tier subawards of $30,000 or more Federal Funding Accountability and Transparency Act (FSRS) no later than the end of the month following the month in which the obligation (indicated by the start date of the new contract) is made. Implementation Date: July 1, 2024 Responding Official: John Valera, Administrator and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division
Finding 2023-003 U.S. Department of Agriculture-Community Facilities Loan and Grant, CFDA #10.766 Acting President and CFO created a quarterly reporting template that he completes and submits to the USDA to meet their reporting compliance requirements. In addition, he regularly communicates with USD...
Finding 2023-003 U.S. Department of Agriculture-Community Facilities Loan and Grant, CFDA #10.766 Acting President and CFO created a quarterly reporting template that he completes and submits to the USDA to meet their reporting compliance requirements. In addition, he regularly communicates with USDA representatives. Responsible Parties: Jeremy Whitaker, Acting President/CFO jwhitaker@limestone.edu 864-488-4539 DaOsha Pack, Controller dlpack@limestone.edu 864-488-4528 Summer Nance, Director of Financial Aid snance@limestone.edu 864-488-8251
Finding 2023-002- Student Financial Aid Cluster, Assistance Listing #84.063 and 84.268 Limestone University utilizes Jenzabar software to extract enrollment data to National Student Clearinghouse for reporting. Information was being reported to the National Clearinghouse, but in some instances, the ...
Finding 2023-002- Student Financial Aid Cluster, Assistance Listing #84.063 and 84.268 Limestone University utilizes Jenzabar software to extract enrollment data to National Student Clearinghouse for reporting. Information was being reported to the National Clearinghouse, but in some instances, the data was incorrect. Since the review of the findings, the Registrar has implemented the use of the field NSC Edit Student Data Records window, in addition to the normal enrollment process status indicated on the NSC Edit Registration Transactions window. A special status on the NSC Edit Student Data Records window will override the status on the NSC Edit Registration Transactions window. This change allows for more detailed monitoring of withdrawal dates to ensure what is being reported to NSC is accurate and timely. The Registrar reports enrollment status changes monthly to NSC to ensure enrollment changes are reported accurately and timely. The University reviewed the students in the finding, as well as reviewed all other students with the same status (withdrawn) and adjusted, if necessary, to ensure accurate student data was reported. Responsible Parties: Jeremy Whitaker, Acting President/CFO jwhitaker@limestone.edu 864-488-4539 DaOsha Pack, Controller dlpack@limestone.edu 864-488-4528 Summer Nance, Director of Financial Aid snance@limestone.edu 864-488-8251
Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: The Medical Center was not able to provide supporting invoices for t...
Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: The Medical Center was not able to provide supporting invoices for two of the testing selections. An additional selection contained a keying error. Responsible Individuals: Amy Spieker, Director Community Health and Analysis, and Erika Novick, Operations Manager Corrective Action Plan: The Program Director and Operations Manager will ensure all invoices are properly submitted and approved prior to including the expenses in the reimbursement requests. Program Director/Director of Community Health and Analysis will review draws/invoices to ensure amounts on supporting documents agree to the amounts submitted in the reimbursement requests. Finance will also revise Corporate Card Policy by June 30, 2024, to include expense reports being submitted in a timely manner. Finance will review open expense reports with card holder and their supervisor monthly. Anticipated Completion Date: April 1, 2024
Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: There was no evidence retained that the Medical Center’s compliance ...
Federal Agency Name: Department of Treasury Pass‐Through Entity: Equal Justice Wyoming and Wyoming Department of Family Services Assistance Listing Number: #21.023 Program Name: Emergency Rental Assistance Program Finding Summary: There was no evidence retained that the Medical Center’s compliance reports submitted to Equal Justice and Wyoming Department of Family Services (WDFS) were reviewed and approved prior to submission. Responsible Individuals: Amy Spieker, Director Community Health and Analysis Corrective Action Plan: The Program Director will review and approve the data input into the monthly and quarterly reports. If red flags are identified, adjustments will be made. Once the reports are deemed satisfactory, the Program Director will electronically sign off on the report to denote review and approval for submission to awarding agency. Anticipated Completion Date: April 1, 2024
Finding 388324 (2023-002)
Significant Deficiency 2023
The City concurs with the second instance in which the City exceeds the $50,000 threshold required for the method of procurement for Micro-Purchases. The City corrected the public works contract template using federal funds not to exceed $50,000 and has updated the City internal website to reflect t...
The City concurs with the second instance in which the City exceeds the $50,000 threshold required for the method of procurement for Micro-Purchases. The City corrected the public works contract template using federal funds not to exceed $50,000 and has updated the City internal website to reflect the updated contract templates and provide guidelines for public work projects using federal funds under the micro-purchase thresholds. For the first instance, the City believes some form of self-certification was performed as the procurement policy was updated and reviewed by internal management level and was approved by the council in FY2023. However, moving forward, the city will include an approved annual memo on the review of the purchasing policy to further strengthen the self-certification documentation.
The district will have certifications on file using the ESCAPE report, Pos11a (Position Funding), to include all federal resources (resources 2XXX-5XXX). The time certifications wil be kept on file for federally funded employees, as required. The district will ensure that it follows is policy for pr...
The district will have certifications on file using the ESCAPE report, Pos11a (Position Funding), to include all federal resources (resources 2XXX-5XXX). The time certifications wil be kept on file for federally funded employees, as required. The district will ensure that it follows is policy for proper time accounting moving forward.
Finding 388314 (2023-002)
Material Weakness 2023
Finding # 2023-001 Condition: Ampla Health did not have adequate procurement policies in place that meet the minimum federal requirements for procurement standards. We examined the procurement records for nine vendors where Ampla Health expended federal funds. For all four sole source procurement...
Finding # 2023-001 Condition: Ampla Health did not have adequate procurement policies in place that meet the minimum federal requirements for procurement standards. We examined the procurement records for nine vendors where Ampla Health expended federal funds. For all four sole source procurement records reviewed, Ampla Health did not retain documentation of the sole source determination or have an approved sole source vendor list. For two of three vendors selected in the small acquisition threshold, Ampla Health could not provide competing quotes or sufficient evidence to demonstrate procurement was performed. For one of three vendors selected in the small acquisition threshold, Ampla Health was only able to provide procurement support for a portion of the funds expended. Response: Management will review the procurement policy and make all necessary changes to ensure we are in compliance with all federal requirements Responsible Party: Kathy Walker, CFO Estimated Completion Date: May 1, 2024
Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University review its enrollment certification batches subsequent to being posted by NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will submit a batch update for the individuals currently labeled with an incorrect withdrawal status. The batch process will also be updated to include a graduates-only file submitted after the subsequent enrollment conferrals are complete. Name of the contact person responsible for corrective action: Donald Donovan, Chief Financial Officer Planned completion date for corrective action plan: June 30, 2024
Response Two different sets of guidelines were issued for the Coronavirus State and Local Fiscal Recovery Funds. The first set of guidelines were issued in March 2021 (Attachment A). These first set of guidelines allowed undocumented students to receive the award #4 (Attachment A). These are the g...
Response Two different sets of guidelines were issued for the Coronavirus State and Local Fiscal Recovery Funds. The first set of guidelines were issued in March 2021 (Attachment A). These first set of guidelines allowed undocumented students to receive the award #4 (Attachment A). These are the guidelines that were used to award students monies from this fund. During the audit, it was noted that SBCC incorrectly awarded undocumented students with monies from the Coronavirus State and Local Fiscal Recovery Funds. SBCC was not aware at the time of awarding these monies that a second guidance memo had been issued by the Community Colleges of California Chancellor’s Office (CCCCO) on Friday, January 21,2022 (Attachment B). The updated memo clearly stated that undocumented students were no longer eligible for these funds. SBCC had not updated its protocols to match the second memo due to staffing issues within th e financial aid office. Specifically, the manager of the Financial Aid Office was out on disability leave from January 26 through September 28, 2022. However, no funds were awarded during this absence. Within the new guidance, a new process stated how to corrects awards given to candidates originally eligible (undocumented students) under the first memo, but no longer eligible under the second memo. Per the second memo, any incorrectly awarded funds under the first policy were to be replaced with other funds that undocumented students are eligible to receive. Corrective Action To correct the incorrect awarding of funds to ineligible candidates, SBCC cancelled the awards to now ineligible recipients of Early Action Fund (EMASS/SRFR) and replace d them with awards from AB19 monies, which were rolled over from 22-23. SBCC also used monies from remaining HEERF/CARES funds, which allowed for awards to undocumented students. In total, SBCC corrected 16 awards totaling $48,000. SBCC’s records now reflect that no undocumented students received Coronavirus State and Local Fiscal Recovery Funds. Going forward, SBCC is now awarding under the correct guidelines. No further awards have been made to undocumented students. The fund is winding down and will be spent in full by the end of the 23-24 fiscal year.
View Audit 300097 Questioned Costs: $1
Finding 388299 (2023-001)
Significant Deficiency 2023
Reporting (Significant Deficiency) and Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Assistance Listing Number: 21.027 Federal Award Source: Pass-Through Funding Pass-Through Entity: State of Arizona Pass-Through Identifying...
Reporting (Significant Deficiency) and Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”) Assistance Listing Number: 21.027 Federal Award Source: Pass-Through Funding Pass-Through Entity: State of Arizona Pass-Through Identifying Number: GR-ARPA-JP-030122-01 Criteria – The pass-through entity’s grant agreement with the Organization requires that the Organization submit quarterly summary reports with the numbers of program participants no later than 15th of the month following each Fiscal Quarter. Condition – During our audit of the reporting requirements for the CSLFRF program, we requested quarterly summary reports and noted that they were not created nor submitted. Cause – The finding appears to be the result of staffing turnover at the Organization. The former Grants Manager resigned in May 2023 with position being absorbed by Director of Finance in July 2023. Effect and Context – Four quarterly summary reports were not submitted. Questioned Costs – None identified. Recommendation – We recommend the Organization implement policies and procedures to ensure timely and accurate reporting of required program reports. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate the issues noted in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2023 for additional detail. Corrective Action Plan: The Director of Finance will create a grant reporting checklist so that in the event of staff turnover, no reporting requirements are overlooked in the transition. The checklist will be created by the next quarterly grants meeting scheduled for April 4th. Subsequently, the Director of Finance will update the checklist every time a new grant is received and include a status review of all grant reporting requirements in the weekly Finance meeting and quarterly Grant meeting agendas, both of which are attended by the CEO, Director of Operations, Director of Development, and Director of Finance.
The City program leads responsible for specific grants will read the compliance requirements related to those grants prior to commencement. They will then work with Finance and Accounting to determine what the compliance requirements are along with the related deadlines. Additionally, they will also...
The City program leads responsible for specific grants will read the compliance requirements related to those grants prior to commencement. They will then work with Finance and Accounting to determine what the compliance requirements are along with the related deadlines. Additionally, they will also determine who is responsible for each compliance requirement and monitor the grant from commencement to completion to ensure each of those requirements are being complied with by the responsible parties and by the related deadlines.
Finding 388296 (2023-003)
Significant Deficiency 2023
A. Comments on the Findings and Recommendations: The College concurs with the isolated finding of one instance out of the 40 FSA recipients tested ineligible funds were disbursed for a student failing to meet SAP standards. Auditor Recommendation: We recommend the College review the SAP status of al...
A. Comments on the Findings and Recommendations: The College concurs with the isolated finding of one instance out of the 40 FSA recipients tested ineligible funds were disbursed for a student failing to meet SAP standards. Auditor Recommendation: We recommend the College review the SAP status of all students at the end of each payment period to assess if students are properly or improperly in compliance with the SAP policy. B. Actions Taken or Planned: The College will follow the auditor's recommendation and review SAP statuses at the conclusion of each tuition payment period. The College recognizes this as an isolated incident and will continue to ensure the current SAP procedures are followed for all students by reviewing their standing at the conclusion of each pay period for SFA recipients. Multiple staff from varying departments will receive training as it pertains to reviewing SAP and the timeline it must be completed. Additionally, the third-party servicer will conduct internal control reviews on SAP each pay period. Status of Corrective Action Plan on Prior Year Audit Findings: All errors identified involving student records from the prior FSA Compliance Audit for the year ended June 30, 2023, have been satisfactorily resolved.
View Audit 300086 Questioned Costs: $1
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