Corrective Action Plans

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The District now reviews the work performed by the individual preparing the reports before submission.
The District now reviews the work performed by the individual preparing the reports before submission.
Finding 366598 (2023-001)
Significant Deficiency 2023
Criteria: The University is required to comply with the Gramm-Leach-Bliley Act (GLBA) section 16 CFR 314.4(b). Condition: A GLBA compliance risk assessment was not performed within the last fiscal year. Various vulnerability assessments have been conducted since 2020, however updated GLBA compliance...
Criteria: The University is required to comply with the Gramm-Leach-Bliley Act (GLBA) section 16 CFR 314.4(b). Condition: A GLBA compliance risk assessment was not performed within the last fiscal year. Various vulnerability assessments have been conducted since 2020, however updated GLBA compliance guidance has more specific requirements for what must be performed as part of an IT risk assessment in order to identify reasonable, foreseeable internal and external risks to the security, confidentiality, and integrity of student information that addresses the following areas: a. Information systems, including network and software design, as well as information processing, storage, transmission and disposal. b. Detecting, preventing and responding to attacks, intrusions, or other systems failures. c. Documented safeguards for each identified risk. d. Appropriate mitigated risk levels for each identified risk. Updated GLBA guidance requires that a Qualified Individual who oversees the Information Security Program makes a written report to the Board of Trustees on the status of the Information Security Program at least annually. The University's Information Security Program and IT policies has four attributes that were not appropriately documented for GLBA compliance: a. Conduct a periodic inventory of data, noting where its collected, stored, or transmitted. b. Encrypt customer information on the University's system and when it's in transit. c. Assess apps developed by the University. d. Implement multi-factor authentication for anyone accessing customer information on the University's system. Cause: The University did not have controls in place to ensure all GLBA requirements were met. Effect: The University is not in compliance with GLBA requirements. Corrective Actions Taken or Planned: Items that have been resolved: a. Customer data, and backups of customer data, is now encrypted at rest and in transit. b. All users with access to customer data are required to use multi-factor authentication.c. The University password policy has been updated to strengthen passwords and increase minimum length to 12 characters with complexity. The University has also implemented a tool to block the reuse of compromised passwords from the HIBP database. Items to be resolved: a. An update on the University’s information security program draft has been shared with the Board of Trustees and a final report will be issued by February 1, 2024. b. The University has begun an inventory of customer data and systems storing customer data. The University does not have any University developed apps that handle or store customer data (this will be documented in the customer data inventory). This inventory will be completed by April 15, 2024. c. The University is evaluating proposals for an assessment to include a risk assessment and internal and external vulnerability scans. The IT risk assessment is planned to be completed by June 1, 2024. d. Updated GLBA policies, including a disaster recovery policy, will be completed by June 1, 2024 Person Responsible for Implementing Correction Action: Ezra Krumhansl, Chief Financial Officer Implementation Date: Through June 1, 2024
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the r...
View of Responsible Officials and Planned Corrective Action: The College concurs with Finding 2023-001. In response, the College has reviewed and accepted the recommendation by our audit firm as of December 1, 2023. As of December 2023, Butler County Community College has completed and posted the required quarterly report and the required annual report with corrections to the original submission. As of December 31, 2022 the College has spent all Covid-19 Education Stabilization funds and with the submission of the final annual report the College has closed out the grant. The final report is posted on the College website and will remain there until the expiration of that reporting requirement. The College has conducted a thorough review of the facts related to this reporting process and believe no additional actions will be required for this finding.
Finding 366588 (2023-002)
Material Weakness 2023
Finding No. 2023-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost alloca...
Finding No. 2023-002 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Description of Finding: Title 2 U.S. Code of Federal Regulations Part 200 establishes cost principles for determining costs applicable to federal awards. These principles include the requirement that cost allocation methodologies be reasonable and documented and that all expenses charged to federal awards are appropriately supported. HEDCO, Inc. does not have a documented cost allocation plan and expenditures reported on submitted grant reports did not reconcile directly back to the underlying accounting records. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action: HEDCO, Inc. agrees with the audit finding and has taken this as an opportunity to improve its financial operations. HEDCO, Inc. is documenting a non-profit Cost Allocation Plan that will serve as the foundation to properly account for the use of funds received, and updating internal processes and procedures as needed. The Plan outlines the procedures and methodologies to allocate direct and indirect costs across various programs, projects, and funding sources within HEDCO, Inc. It is designed to improve and ensure transparency, compliance, and accountability in its financial operations. Name of Contact Person: Patricia R. Geronimo, CPA - Chief Financial Officer (860) 527-1301 ext. 212 patriciag@hedcoinc.com Projected Completion Date: HEDCO, Inc. anticipates preparing its Cost Allocation Plan no later than March 31 , 2024. The allocation of costs will be reviewed monthly to ensure proper accountability.
Finding 366587 (2023-001)
Significant Deficiency 2023
Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submissi...
Finding: Reporting: Internal Controls Condition: This finding, a significant deficiency in internal control, stated that for the two quarters tested, the CFO was preparing and signing the Technical Assistance reports but supervisory review of the completed reports was not performed prior to submission to the Small Business Administration. Views of Responsible Officials and Planned Corrective Actions: Management is in agreement with this finding. • A new internal control process for the review of Technical Assistance reports will be developed and documented. This process should outline the specific steps and responsibilities for supervisory review. • All personnel involved in the preparation and review of Technical Assistance reports will receive training on the grant report preparation process. • Going forward, Technical Assistance reports shall only be submitted to the SBA after they have undergone the required supervisory review. Responsible Official: Karla Dross, CFO is responsible for ensuring the successful implementation of this corrective action plan. Completion Date: The implementation of the corrective action plan shall commence immediately and should be completed within 90 days from the date of this plan. Ongoing monitoring and reporting procedures will continue indefinitely.
Finding 2023-001 Significant Deficiency in Internal Control and Non-Compliance over ECF Equipment and Real Property Management. Responsible Officials Response and Corrective Action: The District has updated its inventory records to include equipment type, equipment makes and models, and dates the e...
Finding 2023-001 Significant Deficiency in Internal Control and Non-Compliance over ECF Equipment and Real Property Management. Responsible Officials Response and Corrective Action: The District has updated its inventory records to include equipment type, equipment makes and models, and dates the equipment was in service for an order of iPads purchased under the Emergency Connectivity Fund. The District also is in the process of updating inventory records to include service plan details, name of the school employee responsible for the service, and descriptions of intended service areas for hotspot and iPad services when these services were put into place. Contact for Responsible Official: Tony Kingman, Chief Financial Officer. Anticipated Completion Date: 01/22/2024.
Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accura...
Responsible Person, Title: Dana Loope, Accounts Payable Specialist The school board invoice payment process has a two-verificiation process. The first step is for the end user to acknowledge receipt and payment approval for invoice. The end user is to verify accuracy of the invoice and receipt of goods or services. The second step is for the Accounts Payable employee to verify the accuracy of the invoice and approval for payment. The school board will review these processes with staff and the importance of this process.
Condition: During testing of the grant, we noted the School District utilized funds from the Education Stabilization Funds (ESF) for minor remodeling and renovations of the school buildings. Per the 2023 Compliance Supplement, recipients and subrecipients that use ESF funds for minor remodeling, ren...
Condition: During testing of the grant, we noted the School District utilized funds from the Education Stabilization Funds (ESF) for minor remodeling and renovations of the school buildings. Per the 2023 Compliance Supplement, recipients and subrecipients that use ESF funds for minor remodeling, renovation, or construction contracts that are over $2,000 and use laborers and mechanics, must meet Davis-Bacon prevailing wage requirements. Noted the School District expended approximately $168,000 in ESSER funds that related to repairs and renovations out of a total of approximately $11,800,000 in ESSER construction funds that did not include the prevailing wage requirement within the contract’s language. This was one contract during changeover of construction administration that missed the bid language, however, was paid at prevailing wages. Planned Corrective Action: As it pertains to the use of federal funds for construction projects in the School District, when said funds will be used to compensate for labor for any construction project: We will stipulate Davis-Bacon requirements for prevailing wages within contracts as it relates to the use of laborers and mechanics, for all projects over $2,000. Contact person responsible for corrective action: Thomas Wall, Executive Director of Business Services and Operations Anticipated Completion Date: July 1, 2023
Mechanicsburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of fin...
Mechanicsburg Area School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Finding 2023-001 - Procurement Federal Agency: U.S. Department of Agriculture Pass-through agency: Pennsylvania Department of Education Assistance Listing Number: Child Nutrition Cluster – 10.553/10.555 Corrective Action Planned: The District will establish processes to ensure that the procurement policy is followed when applicable and necessary. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of this finding. Contact Person Responsible: Greg Longwell, Director of Business Operations/CFO If there are any questions regarding this plan, please call Greg Longwell, Director of Business Operations / CFO, at 717-506-0869 or email at glongwell@mbgsd.org
The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.
The University will add additional enrollment reports to our current schedule. This will allow for more frequent degree and enrollment reporting that will correct this type of reporting error in the future.
Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and is committed to ensuring that we adhere to the $10,000 threshold. To facilitate this, we will conduct a review of all vendor invoices to identify any instances where adjustments may be...
Views of Responsible Officials and Planned Corrective Actions: Our management team has acknowledged the finding and is committed to ensuring that we adhere to the $10,000 threshold. To facilitate this, we will conduct a review of all vendor invoices to identify any instances where adjustments may be necessary. We will also assign a dedicated team member to review purchases on a monthly basis. This proactive measure will enable us to stay vigilant and address any potential deviations from the established threshold promptly. Moreover, if during our monthly reviews we identify that we are approaching the $10,000 threshold, we will take the initiative to seek additional quotes if necessary. Contact person responsible for corrective action: Brittany Fuentes, Director Completion date: January 4, 2024
Subject: Corrective Action Plan for Title IV Federal Financial Aid Audit Finding Responsible Party: Jill Jonhson, Registrar, johnsoj@smcsc.edu 864-587-4232 We appreciate the opportunity to address the finding related to the untimely reporting of withdrawn and graduated students to the National Stude...
Subject: Corrective Action Plan for Title IV Federal Financial Aid Audit Finding Responsible Party: Jill Jonhson, Registrar, johnsoj@smcsc.edu 864-587-4232 We appreciate the opportunity to address the finding related to the untimely reporting of withdrawn and graduated students to the National Student Loan Data System (NSLDS) during the recent Title IV Federal Financial Aid audit. We acknowledge the importance of accurate and timely reporting and have taken immediate corrective actions to rectify the identified issue. 1. Root Cause Analysis: Upon investigation, we identified that the finding was a result of a recent change in the software system used for reporting data to the National Student Clearinghouse (Clearinghouse) which in turn is reported to NSLDS. This change led to a disruption in the timely reporting of students who withdrew or graduated from our institution. 2. Immediate Correction: As soon as the error was identified, our IT team worked promptly to update the system configuration. This correction ensured that all relevant data for withdrawn and graduated students was accurately pulled and submitted to Clearinghouse and NSLDS. 3. Verification and Submission: We have thoroughly reviewed the data to ensure that all students who withdrew or graduated during the audit period have been correctly reported to Clearinghouse. Subsequently, accurate information has been submitted to the NSLDS to fulfill reporting requirements. 4. System Enhancement: To prevent similar issues in the future, we have enhanced our system configuration. This includes implementing additional checks and validations to ensure that the reporting of withdrawn and graduated students is consistently accurate and timely. Our IT team, the Registrar's Office, and Financial Aid Director have conducted rigorous testing to verify the effectiveness of these enhancements. 5. Monitoring and Oversight: Going forward, we will establish a robust monitoring and oversight mechanism to regularly review the data reporting process. This proactive approach will help identify and address any potential issues before they impact compliance with NSLDS reporting requirements. We are confident that the corrective actions implemented will prevent a recurrence of this issue and enhance the accuracy and timeliness of our NSLDS reporting. We remain committed to maintaining the highest standards of compliance with federal regulations and appreciate your understanding in this matter.
Finding 2023-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form wh...
Finding 2023-002. The management company is required to use HUD-9887 form for consent of information to be obtained. The management company is using their own form which does not fully comply with the HUD-9887 form. (1) Recommendation: The management company should start using the HUD-9987 form when performing recertifications and accepting new tenants. The organization should further establish procedures that will ensure ongoing compliance. (2) Actions Taken: The property manager has obtained the form and will begin using the HUD-9887 form to obtain consent to access personal information. Procedures are being implemented to assure that this process is taking place.
Finding 2023-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company ...
Finding 2023-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company should acquire access to the HUD EIV, and begin producing and reviewing the required reports within required timeframes. The organization should further establish procedures that will ensure ongoing compliance. (2) Actions Taken: Management has worked with HUD to obtain access and will begin performing this responsibility. The appropriate reports will be produced and reviewed now that management has access to the HUD EIV system. Procedures are being implemented to assure that this process is taking place.
Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to t...
Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that reports are submitted on a timely basis. Action Taken: The HEERF award was not setup in the same manner as other federal funds. A proper Principal Investigator should have been assigned to this award and reporting should have been monitored by the Office of Research and Sponsored Projects. Going forward, all federal funds will follow the same setup procedure and reporting requirements. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects
Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly. Action Taken: The HEERF award should have been setup as a restricted fund. Going forward, all grants and contrac...
Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly. Action Taken: The HEERF award should have been setup as a restricted fund. Going forward, all grants and contracts will be classified as a restricted fund and federal compliance will be followed if it is applicable. Due Date of Completion: Done Responsible Official: Stephanie Gonzales – VPFA/Comptroller and Office of Research and Sponsored Projects
View Audit 16132 Questioned Costs: $1
Views of Responsible Officials: In the past, WRC performed the risk assessments on the subrecipients by looking at information available on their website, reviewing the audited financial reports as well as performing elaborate Anti-Terrorism checks on the subrecipient, its management and financial i...
Views of Responsible Officials: In the past, WRC performed the risk assessments on the subrecipients by looking at information available on their website, reviewing the audited financial reports as well as performing elaborate Anti-Terrorism checks on the subrecipient, its management and financial institutions. The process was documented in WRC's Fiscal Policies and Procedures. However, the findings of these assessments were not formally documented. During the year, WRC updated it policies and procedures to establish a better way of performing and documenting the risk assessment of the subrecipients. In addition, we are currently in process of registering our subawards in FSRS. We expect the current subawards to be registered within two weeks. We will then look at the possibility of registering expired subawards in FSRS.
Grant Funds are being recorded when application for reimbursement is made. The City's financial advisor from MTAS has been contacted and will be at the City in February to train the City Recorder on this entry and all grant entries.
Grant Funds are being recorded when application for reimbursement is made. The City's financial advisor from MTAS has been contacted and will be at the City in February to train the City Recorder on this entry and all grant entries.
Corrective Action/Management Response: Department of Social Services supervisors will check employees’ computers two times per month and will add signage reminding employees to lock their computers when they leave their workstations. If a computer is found to be unlocked, then the supervisor will e...
Corrective Action/Management Response: Department of Social Services supervisors will check employees’ computers two times per month and will add signage reminding employees to lock their computers when they leave their workstations. If a computer is found to be unlocked, then the supervisor will educate the employee on the importance of protecting sensitive information. Proposed Completion Date: Immediately
Management is responsible for establishing a comprehensive information security policy to safeguard sensitive data. Personnel Responsible for Corrective Action: James Nelson, Chief Technology Officer, and Scott Fergerson, Chief Business Officer Anticipating Completion Date: The corrective action ...
Management is responsible for establishing a comprehensive information security policy to safeguard sensitive data. Personnel Responsible for Corrective Action: James Nelson, Chief Technology Officer, and Scott Fergerson, Chief Business Officer Anticipating Completion Date: The corrective action plan will be implemented by June 30, 2024. Corrective Action Plan: Management will continue to implement the remainining compliance required into a comprehensive policy.
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager a...
U.S. Department of Housing and Urban Development 2023-001 Section 223(f) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: The Project should ensure that all inspection reports are signed by the housing manager and the tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure compliance is met. Name(s) of the contact person(s) responsible for corrective action: Douglas Wyckoff, Controller Planned completion date for corrective action plan: December 14, 2023
Name of Responsible Individual: James Slizewski, Registrar and Director of Institutional Research Corrective Action: The University will make sure that all students who earn a “G” status of graduated are reported correctly to National Student Clearinghouse, and then to NSLDS. This will include all ...
Name of Responsible Individual: James Slizewski, Registrar and Director of Institutional Research Corrective Action: The University will make sure that all students who earn a “G” status of graduated are reported correctly to National Student Clearinghouse, and then to NSLDS. This will include all students who are in certificate programs that earn a credential and are graduated. Anticipated Completion Date: Fall 2024
Name of Responsible Individual: Jane Wang, Controller and Melissa Walsh, Director of Financial Aid Corrective Action: Students are awarded Federal Work Study based on financial need and their indication on the FAFSA that they are interested in Federal Work Study. Sometimes, students indicate they ...
Name of Responsible Individual: Jane Wang, Controller and Melissa Walsh, Director of Financial Aid Corrective Action: Students are awarded Federal Work Study based on financial need and their indication on the FAFSA that they are interested in Federal Work Study. Sometimes, students indicate they are not interested in Federal Work Study but end up pursuing campus employment. In these cases, we have re-allocated some students’ earnings to Federal Work Study if they remained eligible. Beginning with the 2024-2025 school year, all eligible students will be awarded Federal Work Study, regardless of their expressed interest. This will minimize the need to re-allocate funding between campus employment and Federal Work Study funding sources. Additionally, the Payroll department will enhance scrutiny and review within the federal work-study payroll process to ensure timely receipt of supporting documents for re-allocation and rectification of any errors before payroll processing. Anticipated Completion Date: Fall 2024
Name of Responsible Individual: Melissa Walsh, Director of Financial Aid Corrective Action: Campus Logic is used to send financial aid award letters to full-time undergraduate students. Part-time and graduate students fill out an institutional application, upon which their financial aid is based. ...
Name of Responsible Individual: Melissa Walsh, Director of Financial Aid Corrective Action: Campus Logic is used to send financial aid award letters to full-time undergraduate students. Part-time and graduate students fill out an institutional application, upon which their financial aid is based. These students have typically been sent an email directing them to view their aid on the Self-Service portal when their application has been reviewed. Through Self-Service, students have the ability to accept or decline their loans. Starting with the 2024-2025 school year, an award letter will be sent from Campus Logic to this population as well. They will no longer be sent an email directing them to Self-Service. Anticipated Completion Date: Fall 2024
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