Corrective Action Plans

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MSAD59 recognizes this as a unique situation that does not happen often. The business office will continue to work diligently to be sure this type of invoicing and payment does not overlap fiscal years to the best of our ability in the future.
MSAD59 recognizes this as a unique situation that does not happen often. The business office will continue to work diligently to be sure this type of invoicing and payment does not overlap fiscal years to the best of our ability in the future.
Finding 2023-003 - Federal Pell Grant Enrollment Status Condition: A qualifying student was awarded a Federal Pell Grant for the Fall semester as a full-time student. Upon review of the student's transcript, it showed the student was enrolled in 10 credit hours, categorizing the student as a three-q...
Finding 2023-003 - Federal Pell Grant Enrollment Status Condition: A qualifying student was awarded a Federal Pell Grant for the Fall semester as a full-time student. Upon review of the student's transcript, it showed the student was enrolled in 10 credit hours, categorizing the student as a three-quarter time student, therefore, an over award of PELL occurred. In conjunction with our FY2023 audit, please see the College's corrective action plan below: We concur with this finding and have reinforced with enrollment staff the internal control procedures to ensure the proper process is followed for students who withdraw or are considered no-shows. The enterprise management system for the College should adjust the credit hours for all dropped courses. Due to the student being administratively withdrawn after the last day to drop courses our system did not adjust these courses from the student financial aid aspect. We are aware of this and working toward ensuring this does not occur in the future. We will be scheduling additional training with our system in the upcoming year address this. Expected completion date: 11/17/2023 Party Responsible: Trisha White, Vice President of Business Affairs Contact Information: twhite@eosc.edu
Condition: A student received a direct subsidized loan despite showing no financial need, as the student's EFC was higher than the student's COA. The student's EFC was determined to be $24,282, whereas their COA was $20,686. Despite no financial need existing, the student was awarded a direct subsid...
Condition: A student received a direct subsidized loan despite showing no financial need, as the student's EFC was higher than the student's COA. The student's EFC was determined to be $24,282, whereas their COA was $20,686. Despite no financial need existing, the student was awarded a direct subsidized loan of $3,500, resulting in an over award. In conjunction with our FY2023 audit, please see the College's corrective action plan below: Management agrees this student had an incorrect type of loan awarded. Based off the students EFC number the loan should have been an unsubsidized loan and not the subsidized loan. The Financial Aid office will make the corrections of the loan type to the student's account. Financial Aid will add an internal control process to ensure there is a second verification of student federal loans in place. Expected completion date: 11/17/2023 Party Responsible: Trisha White, Vice President of Business Affairs Contact Information: twhite@eosc.edu
Management will ensure the initial EIV'sare run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Financial Resources and Residetn Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistance Director - Property Management wi...
Management will ensure the initial EIV'sare run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Financial Resources and Residetn Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistance Director - Property Management will ensure that staff are trained on these topics and institute review policies to ensure that tenant fiels contain the appropriate certification, EIV form and waitlist management.
Management will reduce next year's deposits by the excess amount. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keepting. The Senior Accountant responsible for this property is Corey Krajewski(krajewski@wd...
Management will reduce next year's deposits by the excess amount. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keepting. The Senior Accountant responsible for this property is Corey Krajewski(krajewski@wdchoc.org)
Management will make every effort to refund tenant security deposits in a timely mannger. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management and AP/AR Clerk Kim Lambert (lambert@wdchoc.org) w...
Management will make every effort to refund tenant security deposits in a timely mannger. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management and AP/AR Clerk Kim Lambert (lambert@wdchoc.org) will ensure that security deposits are refunded in a timely manner.
Management will ensure that intitial EIV's are run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management will ensure...
Management will ensure that intitial EIV's are run in the future and will retain sufficient documentation for waitlist purposes. HOC's Director of Property Management, Facilities and Resident Resources, Vickie Walters (walters@wdchoc.org) and HOC's Assistant Director-Property Management will ensure that staff are trained on these topics and institute review policies to ensure that tenant files containt appropriate certifications, EIV form and waitlist management.
Management will reduce next year deposits by the excess amount deposited. HOC has made significant changes to our software systems, expanding our finance team and restructuring functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski (kraj...
Management will reduce next year deposits by the excess amount deposited. HOC has made significant changes to our software systems, expanding our finance team and restructuring functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski (krajewkis@wdchoc.org) will ensure that errors will not occur in the future
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
Management will adequately fund the security deposit cash accounts to equal the security deposit liability accounts. The Senior Accountant, Corey Krajewski (krajewski@wdchoc.org), will ensure that appropriate the deposits are correctly funded in the future
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsibl...
Management will reimburse the property for the amount overcharged and will calculate the fee correctly in the future. HOC has made significant changes to our software systems, expanded our finance team and restructured functions to improve financial record keeping. The Senior Accountant responsible for this property, Corey Krajewski(krajewski@wdchoc.org), will ensure that appropriate fees will be allocated and charged
View Audit 4569 Questioned Costs: $1
Comments on Findings and Recommendations: We agree with the finding and recommendations. Planned Corrective Action: The organization will undergo a software upgrade aimed at augmenting the efficiency and precision of the financial aid department. We anticipate that this upgrade will be fully operati...
Comments on Findings and Recommendations: We agree with the finding and recommendations. Planned Corrective Action: The organization will undergo a software upgrade aimed at augmenting the efficiency and precision of the financial aid department. We anticipate that this upgrade will be fully operational by the end of the first quarter of the next calendar year. Anticipated Completion Date: 03/29/2024
View Audit 4566 Questioned Costs: $1
The following is the Management's Response to Auditor's Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2023-001 Student Financial Assistance Cluster, ALN 84.063 Federal Pell Grant Program and ALN ...
The following is the Management's Response to Auditor's Findings, Summary Schedule of Prior Audit Findings and Corrective Action Plan. This document was prepared by management of the University of Oklahoma. 2023-001 Student Financial Assistance Cluster, ALN 84.063 Federal Pell Grant Program and ALN 84.268 Federal Direct Student Loans, Department of Education, Award Year 2023 Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR § 690.83(b)(2) and 34 CFR §685.309(b)(1) Finding Summary: The University is required to implement a system of internal controls that ensure enrollment information is reported to Department of Education's National Student Loan Data System (NSLDS) each 60 days, at minimum. Enrollment information for eight students graduating in Spring 2023 was not reported timely to NSLDS. Explanation of Agreement/Disagreement: Management concurs with the finding and proper internal controls are being implemented during FY2024. Officials Responsible for Ensuring Corrective Action: Courtney Henderson, Acting Financial Aid Director. Planned Completion for Corrective Action: Corrected enrollment information was submitted to NSLDS on August 18, 2023. Corrective internal controls have been implemented as of October 12, 2023. Plan to Monitor Completion of Corrective Action: Management concurs with the finding and proper internal controls were implemented during FY2024. Management has implemented regular monthly meetings between the Financial Aid Services and Academic Records departments of the University to review graduation error reports and ensure timely processing.
Lincoln County (submitting Department and County Clerk’s Office) will verify through Sam.Gov that all claims submitted for payment using federal funds are not suspended, debarred, or excluded from receiving federal dollars prior to payment of the claim.
Lincoln County (submitting Department and County Clerk’s Office) will verify through Sam.Gov that all claims submitted for payment using federal funds are not suspended, debarred, or excluded from receiving federal dollars prior to payment of the claim.
West Central NE Development District will need to collect reports from various offices (County Clerk & County Treasurer) to verify all expenditures and disbursements match and perform their own calculations.
West Central NE Development District will need to collect reports from various offices (County Clerk & County Treasurer) to verify all expenditures and disbursements match and perform their own calculations.
CORRECTIVE ACTION PLAN November 7, 2023 U.S. Department of Health and Human Services Boys and Girls Clubs of Kennebec Valley respectfully submits the following corrective action plan of the year ended June 30, 2023. Name and address of independent public accounting firm: One River CPAs 46 Firs...
CORRECTIVE ACTION PLAN November 7, 2023 U.S. Department of Health and Human Services Boys and Girls Clubs of Kennebec Valley respectfully submits the following corrective action plan of the year ended June 30, 2023. Name and address of independent public accounting firm: One River CPAs 46 FirstPark Drive, Oakland, ME 04963 FINDING – FINANCIAL STATEMENT AUDIT 2023-001 – Material Weakness – Internal Control Material Weakness in Internal Control: Property and equipment adjustments were necessary to expense equipment below the capitalization policy. Additionally, depreciation expense was adjusted based on a revised useful life of the disposal of the old building as required for the financial statements to be fairly stated in accordance with U.S. Generally Accepted Accounting Principles (GAAP). Also, a gifts in kind adjustment was necessary to adjust for a duplicated item. The following errors were noted and corrected as a result of audit procedures: • Building Improvements was overstated by $122,249 • Net assets without donor restrictions were overstated by $258,704 • Revenues were understated by $252,387 • Expenses were understated by $115,932 Recommendation: Management should strengthen their review over purchases for compliance with their capitalization policy, review of useful lives of assets, and review the accuracy of recording gifts in kind revenue and expenses. Responsible Person for Corrective Action: Paula Burke, CFO Corrective Action to be Taken: CEO & CFO will review capitalization policy with the Finance Committee, and monthly during Finance Committee meetings review any expenditures over $10,000. CFO will review gifts in-kind with Resource Development Director prior to end of fiscal year adjustments. The anticipated completion date for this corrective action is January 2024 and June 2024. FINDING – FEDERAL AWARD PROGRAMS AUDIT U.S. Department of the Treasury 2023-002 – 21.027 Coronavirus State and Local Fiscal Recovery Funds Significant Deficiency and Noncompliance: There was not a process in place to formally document the review of the contracted entity for suspension and debarment prior to entering into the agreement. Recommendation: Management should strengthen their processes, controls, and review over suspension, and debarment processes and ensure compliance with Uniform Administrative Requirements. Responsible Person for Corrective Action: Paula Burke, CFO Corrective Action to be Taken: Request construction manager to check suspension and debarment of all subcontractors prior to hire, if project has not already been started. The anticipated completion date for this corrective action is November 2, 2023. Per contact with Joe Lajoie (construction manager), he confirmed none of the contractors were on the debarment and suspension list. If the U.S. Department of Health and Human Services has questions regarding this plan, please contact Paula Burke, CFO at 207-582-8458 or pburke@bgckv.org. Sincerely, Ingrid Stanchfield, Chief Executive Officer
Finding 2661 (2023-001)
Significant Deficiency 2023
Responsible Parties: Janet Payne, Human Services Director Beverly Liles, Finance Director Finding 2023-001, Senior Nutrition Aging Program - Significant Deficiency-Eligibility Response/Corrective Action: In response to the errors cited, Union County Senior Nutrition program will update the internal ...
Responsible Parties: Janet Payne, Human Services Director Beverly Liles, Finance Director Finding 2023-001, Senior Nutrition Aging Program - Significant Deficiency-Eligibility Response/Corrective Action: In response to the errors cited, Union County Senior Nutrition program will update the internal controls and put into place two individuals to be involved in the eligibility process. Also, the Nutrition Program Manager will implement a quality assurance review process that will sample ten percent of the monthly assessments for eligibility compliance. The Quality Assurance team will provide a written report each quarter to the Senior Nutrition Program Manager and the Community Support and Outreach Division Director. Union County will implement the Corrective Action Plan by December 1, 2023.
Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obt...
Albuquerque Health Care for the Homeless, Inc.’s Finance Team will work to ensure that Policy and Procedure 4011 regarding the use of corporate credit cards is followed. All management staff that have organizational corporate cards will be retrained by the Accounting Manager on the importance of obtaining itemized receipts. In the event a receipt is lost, regardless of verifying the legitimacy of the purchase with the direct supervisor, the finance team will ensure that the expense is not charged to any federal funding. Persons Responsible: Leon Paboucek, Accounting Manager Estimated Completion Date: October 25, 2023
Finding 2630 (2023-001)
Significant Deficiency 2023
Alight
MN
Views of Responsible Officials: As part of our investigation, we determined staff involved in the embezzlement colluded to circumvent Alight’s systems of internal controls at the directions of an Alight manager. In addition to taking the immediate actions listed above, including terminating the empl...
Views of Responsible Officials: As part of our investigation, we determined staff involved in the embezzlement colluded to circumvent Alight’s systems of internal controls at the directions of an Alight manager. In addition to taking the immediate actions listed above, including terminating the employment of staff involved, we also took the following actions:  We filed a police report, and are pursuing legal actions against the key actors involved in the malfeasance.  Alight’s executive leaders conducted policy, procedures and fraud notification training with the Thai staff including how to report suspected incidence of fraud.  Executive leaders and Thai leaders traveled to field offices to review operations and provide staff the opportunity to report issues. We believe these actions reinforce management’s zero tolerance to fraud and offer staff the knowledge and opportunity to report potential issues going forward.
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on t...
Comments on the Finding and Each Recommendation: The Corporation paid for refinancing legal fees totaling $3,098 from operational cash during the year ended June 30, 2023. Management should seek reimbursement for the reserve for replacements or the Board of Directors. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management is seeking reimbursement for the legal fees paid from operational cash.
View Audit 4446 Questioned Costs: $1
Finding: 6 tenant files of our sample of 20, which results in a 30% fail rate, contained utility allowances that were not the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. The Authority manages 184 Housing Choice V...
Finding: 6 tenant files of our sample of 20, which results in a 30% fail rate, contained utility allowances that were not the lower of the approved voucher bedroom size or actual bedroom size when calculating the Utility Allowance to use in the calculation. The Authority manages 184 Housing Choice Vouchers during the year. As per the AICPA sampling requirements, we tested 20 files for multiple compliance requirements. During the testing period the Authority used a third-party management company to handle tenant files and recertifications. As a result of this, procedures to ensure that the appropriate utility allowance was not adhered to on a consistent basis. Corrective Action: MCHA has since taken back the management of the HCV program in house and will ensure that this is not an issue moving forward.
Epidaurus dba Amity Foundation respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: BeachFleischman PLLC 1985 E. River Road, Suite 201 Tucson, AZ 85718 Audit Period: Year ending June 30, 2023 The finding f...
Epidaurus dba Amity Foundation respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: BeachFleischman PLLC 1985 E. River Road, Suite 201 Tucson, AZ 85718 Audit Period: Year ending June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Major Federal Award Programs Audit 2023-001 Procurement Recommendation: We recommend the Organization implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Auditee response: Management is working on improving the documentation of their procurement policies, and will ensure any updated policies are in line with the requirements of 2 CFR Part 200. Management expects to have the policies updated by the end of December 2023. If you have any questions regarding this plan, please call Gloria Meridew, at 520-622-6489 or gmeridew@amityfdn.org.
Finding 2023-001 Cash Management - Heightened cash monitoring payment method Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster ALN #84.063 - Federal Pell Grant Program ALN #84.007 - Federal Supplemental Educational Opportunity Grants ALN #84.033 - Federal Work-...
Finding 2023-001 Cash Management - Heightened cash monitoring payment method Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster ALN #84.063 - Federal Pell Grant Program ALN #84.007 - Federal Supplemental Educational Opportunity Grants ALN #84.033 - Federal Work-Study Program ALN #84.268 - Federal Direct Student Loans Finding Summary: During testing of cash management, which includes disbursing of Title IV program funds under HCM1, a sample of 11 students was selected from the population of students receiving Title IV funding during fiscal year 2023. From this selection of students, the following deficiencies were noted where the College received Title IV payments from the Department of Education before either applying the funds to the students account or clearing any credit balances owed to the student/parent that were created by applying the funds to the students account. • Pell Grants – 10 of the 19 disbursements • Subsidized Loans – 17 of the 30 disbursements • Unsubsidized Loans – 18 of the 29 disbursements • Plus Loans – 4 of the 6 disbursements • FSEOG Grants – 9 of the 14 disbursements Responsible Individuals: Bryan Tarrant (Director of Operations) and Ryan Apple (Financial Aid Director) Corrective Action Plan: Management acknowledges the importance of continued training for staff to strengthen their knowledge of cash management practices and that processes and procedures relating to cash management are continually reviewed and updated. Anticipated Completion Date: We anticipate management’s review of practices and processes and additional training to be completed by December 31, 2023. The College anticipates continued review of policies and procedures on a yearly basis and additional training as the need arises.
Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calcul...
Finding 2023-002 - Low Income Public Housing Tenant Files – Eligibility - Internal Control over Tenant Files- Noncompliance and Material Weakness Low Income Public Housing - subsidy ALN #14.850 Corrective Action Plan: All staff will go through training and will be tested on their knowledge of calculating rent. A review process will be implemented so that each file is checked for accuracy. MHA will engage Smith Marion and Company to test sample 15 file in January 2024. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practi...
Finding 2023-001 - Public Housing Tenant Account Receivables - Eligibility - Internal Control Over Tenant Terminations and Nonpayment of Rent Low Income Public Housing Program ALN #14.850 - Noncompliance and Material Weakness Corrective Action Plan: The following account collection management practices will be implemented immediately: 1. Property Managers will review all delinquent accounts on the 8th of each month, at which time a Late Rent Meeting will be conducted with perspective tenants to discuss ca use, and or a payment arrangement. 2. On the 14th of each month, all delinquent accounts will receive a Final Notice regarding nonpayment of rent. (With the exception of an approved payment arrangement.) 3. Court papers will be filed in County Court on the 18th of each month for all delinquent accounts, with the exception of those with approved payment arrangements. 4. All tenants that were not served for County Court will be filed in Justice Court, for non-payment of rent and or removal of occupied units. Person Responsible: Ronald J. Turner, Sr. Anticipated Completion Date: 3/31/2024
Finding 2523 (2023-001)
Significant Deficiency 2023
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $...
Upon learning of the possibility of frauduelent activity, the University began an internal audit review and all activity on the grant was stopped. Throughout the process, the University coordinated with the Ohio Department of Development. The internal audit procedures led to the determination that $209,101 was incorrectly reported by the program advisor and was not detected by the program director. These funds were returned to the Ohio Department of Development on October 11, 2023. The program has been termianted and program income returned. The individuals involved with this program are no longer employees of the University. The University is in the process of seeking reimbursement from the former employee. An internal controls questionnaire was prepared and reviewed for the other Small Business Development Center (SBDC) program noting no areas of concern. The FY24 internal audit plan will include additional review of the remaining SBDC program as well as review of controls within the department which previously managed the program noted in the finding. In addition, training related to roles and responsibilities for supervisors/approvers will be provided in FY24 to emphasize the guidance provided in the grants manual. Contact person responsible for the corrective action: Mark Polatajko, Senior Vice President for Finance and Administration.
View Audit 4303 Questioned Costs: $1
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