Corrective Action Plans

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Finding 386670 (2023-003)
Material Weakness 2023
Views of Responsible Officials and Planned Corrective Actions: The Organization has established procedures to require formal approval of any payroll payments outside of the standard hourly or salary commitments. Documentation to support such payments shall be retained with the bi-weekly payroll fi...
Views of Responsible Officials and Planned Corrective Actions: The Organization has established procedures to require formal approval of any payroll payments outside of the standard hourly or salary commitments. Documentation to support such payments shall be retained with the bi-weekly payroll files. All hours worked by non-exempt employees shall be entered into the time card entry system and approved by the employee’s supervisor.
Finding 386667 (2023-002)
Material Weakness 2023
Views of Responsible Officials and Planned Corrective Actions: The Organization has reviewed its invoice approval process, and has notified staff of the requirement to approve and code invoices for payment. The Accounts Payable Specialist is monitoring compliance, and forwarding invoices for appro...
Views of Responsible Officials and Planned Corrective Actions: The Organization has reviewed its invoice approval process, and has notified staff of the requirement to approve and code invoices for payment. The Accounts Payable Specialist is monitoring compliance, and forwarding invoices for approval where necessary. Invoices pertaining to recurring expenses are approved either via the credit card expense report or invoice approval processes.
With the COVID-19 health pandemic came significant response and relief federal revenues in the General Fund. These funds included reporting requirements that had vague instructions and little subsequent clarifying information. The first GEER and ESSER Annual Report that was submitted on January 29, ...
With the COVID-19 health pandemic came significant response and relief federal revenues in the General Fund. These funds included reporting requirements that had vague instructions and little subsequent clarifying information. The first GEER and ESSER Annual Report that was submitted on January 29, 2021, requested Full-Time Equivalent (FTE) position data for four different historical dates (9/30/2018, 9/30/2019, 3/13/2020, and 9/30/2020). The District has documentation that agreed and supports three of the four figures reported to the California Department of Education (CDE); however, the supporting documentation for the 9/30/2019 FTE figure did not agree to the figure reported. The report contained the FTE of 1,714.00, but the supporting documentation maintained by the District had an FTE of 2,177.96. Unfortunately, the Fiscal Services Administrator who completed the calculation and submitted the report left employment with the District in June of 2021, so we are unable to determine why a different FTE figure was submitted than showed on the supporting backup documentation maintained by the District. Upon inquiry of the supporting documentation by the external auditors, the District recalculated the position FTE figures for the same period and the District has concluded that the 1,714.00 FTE figure submitted was incorrect.
Finding 386659 (2023-007)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulatio...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Typically this sort of error does not occur with the NSC and its handling of transmitted data. However, the Registrar’s Office will check enrollment transmissions approximately two weeks following submissions, to affirm proper handling of transmitted data. Name(s) of the contact person(s) responsible for corrective action: Marita Hurst, Registrar Planned completion date for corrective action plan: April 1, 2024
Finding 386653 (2023-006)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033, & 84.038 Recommendation: We recommend the University review all R2T4 calculations to ensure the correct net disbursed amounts are entered for all Title IV aid. Explanation of disagreement with au...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033, & 84.038 Recommendation: We recommend the University review all R2T4 calculations to ensure the correct net disbursed amounts are entered for all Title IV aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director will utilize the R2T4 Calculator on COD to determine the correct amount of earned aid when a student withdraws completely. Additional attention will make sure the adjustments are made in Banner & COD in an accurate manner. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: Corrective action plan has already been implemented.
View Audit 298971 Questioned Costs: $1
Finding 386651 (2023-005)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit fin...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, some files are being transferred automatically between COD & Cabrini by IT and some are being transferred manually by staff. Going forward all files will be transferred manually by the Financial Aid Director on a daily basis to ensure completion. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 1, 2024
Finding 386650 (2023-004)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures and a policy around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures and a policy around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be retrained on packaging requirements and the importance of monitoring for over-award situations. The Financial Aid Director will also work with IT to make sure reporting mechanisms are set up to identify potential overawards for timely investigation and review. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 30, 2024
View Audit 298971 Questioned Costs: $1
Finding 386644 (2023-003)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Ex...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will enhance the verification process to include guidance regarding which documentation is required to be reviewed and retained for each verification number. The supporting documentation will be maintained in the Financial Aid office records and stored alphabetically by student’s last name for ease of future reference. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 1, 2024
Finding 386643 (2023-002)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a pro...
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a process to maintain all reconciliations to support these were performed as required monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A monthly schedule will be established and staff assigned to the task of monthly reconciliation will be trained in the federal requirements. This training will include a review of where such files are to be retained. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: May 15, 2024
Finding 386637 (2023-001)
Significant Deficiency 2023
Department of Education Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: We recommend that the University ensure proper support and approval is maintained for all Title IV drawdowns. Explanation of disagreement with audit finding...
Department of Education Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: We recommend that the University ensure proper support and approval is maintained for all Title IV drawdowns. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Approval is documented via email and retained in department files prior to completion of a Title IV drawdown. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President, Finance & Administration Planned completion date for corrective action plan: Corrective action plan has already been implemented.
Condition: The College utilizes a third-party service provider for Perkins Loan servicing. Federal regulations require the institution to perform due diligence on the third-party servicer to ensure they are following federal regulations. The College did not perform their due diligence for fiscal yea...
Condition: The College utilizes a third-party service provider for Perkins Loan servicing. Federal regulations require the institution to perform due diligence on the third-party servicer to ensure they are following federal regulations. The College did not perform their due diligence for fiscal year 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College typically receives its third-party servicer’s compliance report to meet our due diligence obligations. For Fiscal Year 2023, the third-party servicer’s compliance report was delayed and was not received in time for the College’s audit deadlines. In future years, we will request the compliance report by December 31. We will then develop a cost-effective alternative plan for performing due diligence over the third-party servicer if the compliance report is not received by that date. Name of the contact person responsible for corrective action: Amy Ingalsbe, Student Accounts Manager Planned completion date for corrective action plan: December 31, 2024
Condition: During testing we noted the following exceptions: • The College does not have a written risk management section in their IT policies. • Safeguards were not clearly linked in their policy. It was not documented that the College conducts a periodic inventory of data, noting where it's colle...
Condition: During testing we noted the following exceptions: • The College does not have a written risk management section in their IT policies. • Safeguards were not clearly linked in their policy. It was not documented that the College conducts a periodic inventory of data, noting where it's collected, stored, or transmitted. There was no written policy regarding program development and software practices in relation to sensitive information. There was no evidence indicating a discussion to standardize the use of MFA for end users. • The College does not have a written policy that identifies continuous monitoring or control testing that takes place periodically. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: Colorado College has established a continuous monitoring of IT systems through agents deployed by OculusIT (Cyber Security consultants). The College will document these and develop a policy for monitoring and regular control testing. The policy will detail the frequency and responsibilities of these activities. Name of the contact person responsible for corrective action: Tulio Wolford, Deputy CIO Planned completion date for corrective action plan: May 31, 2024
Condition: During testing of underlying enrollment information, we identified the following: • One student’s status change was not submitted to the NSLDS within 60 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: ...
Condition: During testing of underlying enrollment information, we identified the following: • One student’s status change was not submitted to the NSLDS within 60 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College will coordinate with their third-party servicer to identify the underlying cause and identify remediation to prevent this reporting error going forward. Name of the contact person responsible for corrective action: Phillip Apodaca, Registrar Planned completion date for corrective action plan: June 30, 2024
Condition: One of forty students tested was under-awarded Pell grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College developed a task within Financial Aid software that will flag locked Pell awards for...
Condition: One of forty students tested was under-awarded Pell grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action in Response to Finding: The College developed a task within Financial Aid software that will flag locked Pell awards for review. Name of the contact person responsible for corrective action: Erica Shafer, Associate Director, Financial Aid Systems & Compliance Co-Interim Director of Financial Aid, and Abby Wilson, Financial Aid Counselor. Planned completion date for corrective action plan: November 15, 2023
View Audit 298956 Questioned Costs: $1
The District will review federal expenditures and ensure that construction projects are not being paid with funds unless the proper language has been in the construction contract and certified payrolls have been obtained. Future projects will be reviewed to ensure compliance with the Davis Bacon ...
The District will review federal expenditures and ensure that construction projects are not being paid with funds unless the proper language has been in the construction contract and certified payrolls have been obtained. Future projects will be reviewed to ensure compliance with the Davis Bacon Act.
Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strength...
Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strengthen the Town’s system of internal procedures by providing additional reporting measures for first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). As of the date of this report, management has submitted reports for current subcontracts greater than $30,000 and will submit reports moving forward by the end of the month following the month in which subawards greater than $30,000 are awarded.
Condition: During the audit, it was determined that there is no control function in place by the Airports staff to ensure that wage rate compliance with weekly certified payrolls is occurring. Planned Corrective Action: Certified payroll registers that are uploaded in the Airport web-based databases...
Condition: During the audit, it was determined that there is no control function in place by the Airports staff to ensure that wage rate compliance with weekly certified payrolls is occurring. Planned Corrective Action: Certified payroll registers that are uploaded in the Airport web-based databases will be checked monthly by HDOT staff, to detect and correct matters related to wage rate requirements. Non-compliance notices will be issued to the third party consultants when missing information or errors are identified. Contact person responsible for corrective action: Karen Honda, Acting Fiscal Management Officer Anticipated Completion Date: June 30, 2024
Access to State and Local Fiscal Recovery Funds portal was available to the City Accounting Team on February 9, 2023. The July 1 – Sept 30 (2022-2023) report was not submitted due to the report deadline had passed with no filing extension granted. All subsequent reports have been timely filed. Corr...
Access to State and Local Fiscal Recovery Funds portal was available to the City Accounting Team on February 9, 2023. The July 1 – Sept 30 (2022-2023) report was not submitted due to the report deadline had passed with no filing extension granted. All subsequent reports have been timely filed. Corrective Action Plan (CAP) has been implemented as of June 2023. Staff responsible for the CAP are Accounting Manager Hnin Phyu and Accountant Priscilla Carreras.
The City implemented the new accounting rule GASB96 SBITA in Fiscal Year 2022-23. Therefore, the City had SBITA related journal entries, and inadvertently reported the non-actual expenditures that should not be accounted for on the Federal report. The City will closely review the federal expenditure...
The City implemented the new accounting rule GASB96 SBITA in Fiscal Year 2022-23. Therefore, the City had SBITA related journal entries, and inadvertently reported the non-actual expenditures that should not be accounted for on the Federal report. The City will closely review the federal expenditures and ensure proper reporting of the program/activity moving forward. Corrective Action Plan (CAP) has been implemented as of March 21, 2024. Staff responsible for the CAP are Accounting Manager Hnin Phyu and Accountant Phat Nguyen.
Finding 386613 (2023-006)
Significant Deficiency 2023
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-006 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The participant mentioned in the finding is an exceptional case; a very low-income older adult participant who has limitations to complete your housing unit repairs. But we gave instructions to the Program Director to identify alternatives to provide assistance to the participant in order to complete the housing repairs.. Implementation Date: March 21, 2024 Responsible Person: Mr. Héctor R. Sanjurjo Rodríguez Federal Programs Director
Finding 386610 (2023-005)
Significant Deficiency 2023
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The housekeepers project financed with COVID19-CDBG funds was administered to serve eligible participants within the municipality’s territorial limits. But we gave instructions to the Program Director to assure full compliance with the program guides, including the completeness and submission of any applicable form, and to visit participants housing units as required by the program guide. Implementation Date: March 21, 2024 Responsible Person: Mr. Héctor R. Sanjurjo Rodríguez Federal Programs Director
Finding 386607 (2023-004)
Significant Deficiency 2023
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-004 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The Program Director is aware about the compliance requirement. We gave instructions to the Program Director to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Implementation Date: March 21, 2024 Responsible Person: Mr. Héctor R. Sanjurjo Rodríguez Federal Programs Director
Finding 386604 (2023-003)
Significant Deficiency 2023
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: As expressed in the corrective action related to Finding 2023-002, we are going to identify budgetary resources to engage another staff to work with the capital assets subsidiary ledger completeness. Implementation Date: During the Fiscal Year 2023-2024 Responsible Person: Mrs. Miraisa David Esparra Finance Department Director
Contractors will be required to submit weekly ce rtified payrolls for any construction jobs funded with federal dollars.
Contractors will be required to submit weekly ce rtified payrolls for any construction jobs funded with federal dollars.
Memorial Hermann Health System Corrective Action Plan Finding 2023-001 Procurement and Suspension and Debarment Federal Program: various Assistance Listing Number – Research and Development Cluster Condition: The system did not maintain records for procurement made with federal funds suffi...
Memorial Hermann Health System Corrective Action Plan Finding 2023-001 Procurement and Suspension and Debarment Federal Program: various Assistance Listing Number – Research and Development Cluster Condition: The system did not maintain records for procurement made with federal funds sufficient to detail the history of procurement, including the rationale for method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Corrective Action: As part of the Uniform Guidance Audit, Memorial Hermann Health System follows general procurement standards per the OMB. However, sufficient documentation was not found which detailed the history of procurement including the rationale for the method of procurement and other required elements. To ensure internal controls are set and documented to the level necessary under current audit standards, Memorial Hermann Health System will require a Sole / Single Source Justification Form or other required procurement processes at the time of applicable contract initiation. This supporting documentation will be reviewed by management and retained within an audit folder on a shared drive. Responsible Official: Farhaan S. Vahidy, AVP – Research Anticipated completion date: April 30, 2024 See Table for Sole/Single Source Justification for Federal Grants Template and Single/Sole Source Justification Guidelines
View Audit 298885 Questioned Costs: $1
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