Corrective Action Plans

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Finding Number: 2025-004 ALN Number(s) and Program Title(s): 10.646 – Summer Electronic Benefit Transfer Program for Children Views of Responsible Officials and Planned Corrective Action: DHS concurs, in part, and disagrees, in part with this finding. The DCO ARIES team analyzed all potential duplic...
Finding Number: 2025-004 ALN Number(s) and Program Title(s): 10.646 – Summer Electronic Benefit Transfer Program for Children Views of Responsible Officials and Planned Corrective Action: DHS concurs, in part, and disagrees, in part with this finding. The DCO ARIES team analyzed all potential duplicates for 2024 and 2025. DCO considers 59.1% of the records to not be duplicates, because the records have different SSN’s and dates of birth. A total of 35.9% of cases have the same date of birth but different SSN’s and are potential duplicates. DCO is in the process of reviewing these cases to determine if any system or process adjustments are needed to prevent potential duplicates in the future. The remaining potential duplicates identified by ALA have already been resolved or are being investigated. A refresher training will be conducted with staff who determine eligibility and issue benefits for the Summer EBT program before the program starts in 2026. DCO disagrees that it did not meet the minimum sample verification requirements. A sample of 3% of approved applications received were reviewed according to the 2025 Plan of Operational Management that was approved by FNS. Anticipated Completion Date: 6/30/2026 Contact Person: Name: Mary Franklin Title: Director, Division of County Operations Agency: Department of Human Services Address: 700 Main Street City, State, Zip: Little Rock, AR 72201 Phone Number: 501-681-8377 Email Address: Mary.Franklin@dhs.arkansas.gov
Finding Number: 2025-003 ALN Number(s) and Program Title(s): 10.646 – Summer Electronic Benefit Transfer Program for Children Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The agency has updated its internal procedures to comply with FNS guidance that r...
Finding Number: 2025-003 ALN Number(s) and Program Title(s): 10.646 – Summer Electronic Benefit Transfer Program for Children Views of Responsible Officials and Planned Corrective Action: DHS concurs with this finding. The agency has updated its internal procedures to comply with FNS guidance that requires Summer EBT funds to be drawn down after expenditures are made. All funds expunged from EBT cards are in the process of being returned to FNS. Anticipated Completion Date: 3/31/2026 Contact Person: Name: Renee Ikard Title: Chief Financial Officer Agency: Department of Human Services Address: 700 Main Street City, State, Zip: Little Rock, AR 72201 Phone Number: 501-681-8985 Email Address: Renee.Ikard@dhs.arkansas.gov
Views of Responsible Officials and Planned Corrective Actions Corrective Action CVCA lost key accounting staff and new fiscal staff onboarded October 2024. The new fiscal staff was tasked with completing the FY22, FY23, and FY24 audits that were outstanding as well as working on FY25. The new CVCA f...
Views of Responsible Officials and Planned Corrective Actions Corrective Action CVCA lost key accounting staff and new fiscal staff onboarded October 2024. The new fiscal staff was tasked with completing the FY22, FY23, and FY24 audits that were outstanding as well as working on FY25. The new CVCA fiscal staff will verify that for cost reimbursement grants that only the 10% de minimis rate is charged to those grants. Contact person responsible for corrective action Johanna Dunleavy, Interim CFO. Planned completion date for corrective action plan Prior to June 30, 2026.
Critical Deadline Controls Implementation of internal tracking alerts to monitor the 45-day regulatory deadline.Tracking calendar for each withdrawn student.Interdepartmental Coordination Review and update of protocols between Academic Departments Registrar, Financial Aid, and Finance.Immediate noti...
Critical Deadline Controls Implementation of internal tracking alerts to monitor the 45-day regulatory deadline.Tracking calendar for each withdrawn student.Interdepartmental Coordination Review and update of protocols between Academic Departments Registrar, Financial Aid, and Finance.Immediate notification of student withdrawals.Process Standardization Development of detailed procedures for calculation and return of funds.Use of standardized checklists for each R2T4 case.Oversight and Review Weekly review and validation withdrawals, drops of pending R2T4 cases. Monthly reconciliation of withdrawal reports submitted by the Registrar Office.Technical Training Specialized training in R2T4 calculations and federal compliance
Reporting Controls and Monitoring Implementation of a fixed NSLDS reporting calendar.Monthly validation of enrollment status changes (withdrawals, drops, enrollment level changes).Accountability and OversightAssignment of dedicated personnel responsible for Enrollment Reporting.Supervisory review an...
Reporting Controls and Monitoring Implementation of a fixed NSLDS reporting calendar.Monthly validation of enrollment status changes (withdrawals, drops, enrollment level changes).Accountability and OversightAssignment of dedicated personnel responsible for Enrollment Reporting.Supervisory review and approval prior to submission of each report.Targeted Training Focused training on NSLDS compliance and federal regulations.Cross-training to reduce dependency on a single staff member Procedural Enhancements Review and update of established process between Academic Departments and the Registrar Office to unsure proper identification of students who have fulfilled graduation requirements.Implementation of reporting checklists to ensure compliance at each cycle.Systems Integration Review and validation of integration between internal systems and NSLDS/Clearinghouse to ensure data accuracy.
Noncompliance with Reporting Requirements
Noncompliance with Reporting Requirements
Criteria: The Organization’s agreements carry with them certain periodic reporting requirements that are due either fifteen days following the close of each month, or thirty days following the close of each quarter. Condition: We noted two instances in which certain required reports were submitted l...
Criteria: The Organization’s agreements carry with them certain periodic reporting requirements that are due either fifteen days following the close of each month, or thirty days following the close of each quarter. Condition: We noted two instances in which certain required reports were submitted late. Known Questioned Costs: None Likely Questioned Costs: None Context: As part of our testing of the quarterly reporting requirements for ALN 93.958, we noted two instances in which a required quarterly report was submitted after the required deadline. Cause: Management oversight. Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor. Repeat Finding: No Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. Views of responsible officials and planned corrective action: Management is creating checklists to ensure all performance and financial reports are properly completed, reviewed, and timely filed.
Finding 2025-004 - Enrollment Reporting: Untimely Status Update Condition: One student who graduated in December 2024 was not reported within the required 60-day timeframe. Corrective Action Plan: The College will strengthen enrollment reporting controls within Colleague by: • Performing a monthly r...
Finding 2025-004 - Enrollment Reporting: Untimely Status Update Condition: One student who graduated in December 2024 was not reported within the required 60-day timeframe. Corrective Action Plan: The College will strengthen enrollment reporting controls within Colleague by: • Performing a monthly reconciliation between Registrar records and enrollment reporting files submitted to NSLDS. • Utilizing Colleague reporting tools to identify recent graduates and status changes requiring updates. • Establishing a compliance calendar with system reminders for required reporting deadlines. • Training staff on reporting requirements aligned with the National Student Loan Data System. Responsible Party: Mandy Schnorr, Director of Financial Aid, Cara Moyer, Registrar Anticipated Completion Date: June 30, 2026
Finding 2025-003- Cash Management: Untimely Disbursement of Direct Loan Funds Condition: Direct Loan funds drawn down in December 2024 were not disbursed within the required 3-day timeframe. Corrective Action Plan: The College will improve compliance with federal cash management requirements using C...
Finding 2025-003- Cash Management: Untimely Disbursement of Direct Loan Funds Condition: Direct Loan funds drawn down in December 2024 were not disbursed within the required 3-day timeframe. Corrective Action Plan: The College will improve compliance with federal cash management requirements using Colleague by: • Establishing written procedures requiring same-day or next-day disbursement processing after funds are received. • Performing a monthly reconciliation between drawdowns and student account postings. • Providing training on cash management requirements established by the U.S. Department of Education. Responsible Party: Director of Student Accounts Anticipated Completion Date: June 30, 2026
Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have ...
Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have conducted a full review and are in the process of completely revising the Written Information Security Plan (WISP). This will include the addition of a section to require the periodic review access controls. There is no indication that any student information was compromised. Name of the contact person responsible for corrective action: Glenn Guinasso Planned completion date for corrective action plan: May 2026
PRDOH partially agreed with this finding. The report of the External Quality Review Organization (EQRO) related to performance and quality of services provided by the Managed Care Organization (MCOs) were made available and presented on the Program’s website however, the PRDOH is working with the Me...
PRDOH partially agreed with this finding. The report of the External Quality Review Organization (EQRO) related to performance and quality of services provided by the Managed Care Organization (MCOs) were made available and presented on the Program’s website however, the PRDOH is working with the Medicaid Program Integrity to establish and strengthen our internal controls with regard the documentation and the monitoring process to ensure we comply with the guidelines established by the Federal Government.
PRMP partially concurs with this finding. CMS requires timely payment to ensure that expenditures are valid and that federal funds are drawn only for allowable and properly incurred costs. PRMP will strengthen internal controls to ensure that all valid requests for payment are processed and paid wit...
PRMP partially concurs with this finding. CMS requires timely payment to ensure that expenditures are valid and that federal funds are drawn only for allowable and properly incurred costs. PRMP will strengthen internal controls to ensure that all valid requests for payment are processed and paid within the 30-calendar-day timeframe required by **2 CFR §200.305(b)(1)**. However, the delayed application of credits results from administrative practices established by PRMP in response to limitations within the accounting system. Because the system cannot process negative balances, PRMP must wait until sufficient positive fund balances are available before issuing the return of outstanding credits. Additionally, to strengthen internal controls and ensure all required approvals were obtained, PRMP follows administrative practices that include awaiting receipt of CMS’s approval prior to reimbursing funds to the subrecipient.
PRMP respectfully disagrees with this finding. The responsibility for reporting quarterly drug utilization to manufacturers within 60 days after the end of each quarter, as well as the requirement for manufacturers to remit rebate payments within 30 days of receiving utilization data, is delegated t...
PRMP respectfully disagrees with this finding. The responsibility for reporting quarterly drug utilization to manufacturers within 60 days after the end of each quarter, as well as the requirement for manufacturers to remit rebate payments within 30 days of receiving utilization data, is delegated to the Puerto Rico Health Insurance Administration (ASES) through the Memorandum of Understanding (MOU). PRMP is confident in this delegated process, particularly given that it was subject to audit and resulted in no findings for the year ended June 30, 2025. PRMP obtained the Puerto Rico Health Insurance Administration (A Component Unit of the Commonwealth of Puerto Rico) Financial Statements and Compliance Audit of Federal Financial Assistance for the Fiscal Year Ended June 30, 2025, and noted the following opinion: Opinion on Each Major Program (Page 46) We have audited the Puerto Rico Health Insurance Administration’s (the Administration) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the Administration's major federal programs for the year ended June 30, 2025. The Administration's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion, the Administration complied, in all material respects, with the types of compliance requirements referred to above. Furthermore, the Medicaid Program initiates reimbursement of drug rebates to CMS once the following conditions are met: - The actuarial team completes its analysis and validation of the allocation of funds to be returned to CMS for each grant and population subject to the applicable FMAP rates. - PRMP receives the corresponding invoice to process refunds to ASES, reflecting the deduction of drug rebate collections. - The Puerto Rico Medicaid Program remits drug rebate funds to the Payment Management System Accordingly, the Puerto Rico Medicaid Program does not concur with the finding asserting that rebate collections were not properly identified, recorded, or credited to the Medicaid Program in a timely manner. Refunds are processed within the same quarter—or at the beginning of the subsequent quarter—following receipt of the final actuarial data, which provides the required distribution and identifies the associated grants. This sequencing ensures that remittances are based on complete, validated information and are aligned with the applicable federal funding allocations.
PRMP partially concurs with this finding and emphasizes that claims submitted to the federal government must accurately distinguish eligibility categories to ensure the appropriate federal matching percentage is applied. A corrective action plan has already been implemented as part of the Phase 3 ro...
PRMP partially concurs with this finding and emphasizes that claims submitted to the federal government must accurately distinguish eligibility categories to ensure the appropriate federal matching percentage is applied. A corrective action plan has already been implemented as part of the Phase 3 rollout of the MMIS project, initiated in May 2024. This phase focuses on establishing a comprehensive Financial Management solution within PRMMIS. The enhanced system capabilities support the calculation, production, and distribution of capitation and supplemental payments to carriers, including automated adjustments and reconciliations. Stabilization activities have also included the conversion and reconciliation of legacy system data to facilitate a seamless transition.
The PRDOH agreed with the findings and is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, PRDOH is working and verifying our written procedures to ensure ...
The PRDOH agreed with the findings and is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, PRDOH is working and verifying our written procedures to ensure that payments are issued promptly after the drawdown is made.
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other con...
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other control procedures until it is cost beneficial to hire additional staff. Planned Action: The Board of Directors will closely monitor the day-to-day activities of the major federal program until it is cost beneficial to employ additional staff.
The District acknowledges the finding related to the reporting of origination records to the Common Origination and Disbursement (COD) system in accordance with 34 CFR § 668.408(a)(2). The determination is that the discrepancy was the result of a manual data entry error during the preparation and su...
The District acknowledges the finding related to the reporting of origination records to the Common Origination and Disbursement (COD) system in accordance with 34 CFR § 668.408(a)(2). The determination is that the discrepancy was the result of a manual data entry error during the preparation and submission of the origination record. The issue was isolated to a single record within the sample reviewed and does not reflect a systemic reporting issue. Upon identification, the District verified the correct cost of attendance information in the student’s file and updated the record in the COD system to ensure it accurately reflects the supporting documentation. The District recognizes the importance of Title IV funding and takes the accuracy of Title IV reporting seriously and has implemented additional internal control procedures to strengthen oversight of origination record submissions, including a secondary review of key data elements, such as cost of attendance, prior to submission of origination records to the COD system and ensuring all required data fields align with the student’s supporting documentation. These corrective actions are intended to ensure that the information reported in the COD system is accurate and consistent with the documentation maintained in student files, thereby maintaining compliance with federal reporting requirements and safeguarding the integrity of Title IV program administration.
2025-002 - The College must provide an original signature on the printed form that must be mailed or hand delivered by the first of October deadline date. (34 CFR 668.24). Condition: The College submitted the FISAP to the Department fourteen days after the requirement due to President being out of t...
2025-002 - The College must provide an original signature on the printed form that must be mailed or hand delivered by the first of October deadline date. (34 CFR 668.24). Condition: The College submitted the FISAP to the Department fourteen days after the requirement due to President being out of the country. We consider this to be an instance of noncompliance in relation to Reporting and is not a repeat finding. Statistical sampling was not used. Responsible Person: Robert Emerson - Director of Financial Aid Corrective Action Plan: The FISAP is available for completion during the months of August and September, with a deadline of October 1st. To avoid potential future schedule issues, the Financial Aid office will target a completion date no later than September 10th. This will ensure our ability to obtain an original signature and mail the application in a timely manner. Implementation Date: 10-22-2025
2025-001 - Sikich tested twenty drop students and found one incorrect refund calculation and one untimely paid refund (10%). We consider this finding to be an instance of non-compliance in relation to Special Tests and Provisions and a repeat of prior year finding 2024-001. Statistical sampling was ...
2025-001 - Sikich tested twenty drop students and found one incorrect refund calculation and one untimely paid refund (10%). We consider this finding to be an instance of non-compliance in relation to Special Tests and Provisions and a repeat of prior year finding 2024-001. Statistical sampling was not used. Responsible Person: Robert Emerson - Director of Financial Aid Corrective Action Plan: Withdrawals are processed by Dean of Academic Success and forwarded to Registrar and Financial Aid Office for review and action. The Financial Aid Office will begin to track and confirm the dates provided for withdrawals, last dates of attendance and disbursement to ensure that funds are returned accurately and in a timely manner. Implementation Date: 10-22-2025
Identifying Number: 2025-001 Finding: For sixteen out of forty students tested who had enrollment changes at the University, the student’s status effective dates at the campus level and program level were not reported to the NSLDS timely. Corrective Actions Taken or Planned: We agree with the findin...
Identifying Number: 2025-001 Finding: For sixteen out of forty students tested who had enrollment changes at the University, the student’s status effective dates at the campus level and program level were not reported to the NSLDS timely. Corrective Actions Taken or Planned: We agree with the finding. The delays in reporting were identified beginning in December 2024 with the hire of a new registrar and since that time we have caught up with reporting requirements are now timely. We have also increased our cross-training efforts in the department, training multiple individuals on NSC reporting procedures, in order to ensure that if turnover were to occur again in the future there are other individuals who can perform the required functions. Person(s) Responsible for Corrective Actions: Katie Soter, Registrar Anticipated Completion Date: Completed
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented enhanced internal procedures to ensure procurement activities are properly conducted and documented for consultants. In instances where a sole-source procurement is utilized, we now ens...
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented enhanced internal procedures to ensure procurement activities are properly conducted and documented for consultants. In instances where a sole-source procurement is utilized, we now ensure that the justification and supporting rationale are thoroughly documented.
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented GrantVantage to support the documentation and tracking of pre-award risk assessments for subrecipients, as well as to maintain required documentation, including FFATA reporting and othe...
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented GrantVantage to support the documentation and tracking of pre-award risk assessments for subrecipients, as well as to maintain required documentation, including FFATA reporting and other compliance-related materials.
Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of...
Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly review of all accounts received.
Student Financial Aid Cluster – Assistance Listing 84.007 – Federal Supplemental Educational Opportunity Grants; 84.063 –Federal Pell Grant Program; 84.268 – Federal Direct Loan Program Recommendation: We recommend the University evaluate its monitoring controls over outstanding Title IV refund chec...
Student Financial Aid Cluster – Assistance Listing 84.007 – Federal Supplemental Educational Opportunity Grants; 84.063 –Federal Pell Grant Program; 84.268 – Federal Direct Loan Program Recommendation: We recommend the University evaluate its monitoring controls over outstanding Title IV refund checks and credit balances to ensure that funds are returned to the Secretary no later than 240 days after the date the University issued the payment and credit balance payments are made within the 14-day requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will implement a regular review process of all outstanding Title IV payments and monitoring procedures of credit balance payments during the year. Name(s) of the contact person(s) responsible for corrective action: Lenora Stuckmann, Vice President for Finance and Chief Financial Officer Planned completion date for corrective action plan: 06/30/2026. If there are any questions regarding this plan, please call Lenora Stuckmann at 920-565-1027
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