FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,945
In database
Filtered Results
46,400
Matching current filters
Showing Page
1695 of 1856
25 per page

Filters

Clear
University of California
CA
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal P...
2022-002 ? Reporting into the Common Origination and Disbursement (COD) System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Management provides robust, on-going training related to disbursement and federal reporting timeframes. Most recently, the COD reporting requirements were reviewed in the monthly Office of Financial Aid and Scholarships management meeting, inclusive of managers within each unit of the office and IT. The student records outside of the normal parameters identified challenges within our current SIS system and staffing limitations. The student information system in place is aging and lacks flexible controls. The Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. We are reengineering our disbursement process to maximize the enhanced controls and automation within Oracle SFP to ensure compliance with disbursement and federal reporting timeframes. Until a more robust system is in place, management will develop exception reports to identify discrepancies in FAME versus COD disbursement dates beginning with the 2023 summer term. Exception reports will be reviewed bi-weekly to ensure compliance with the required reporting timeline. Additionally, management continues to request additional full-time professional staff to support the administration of federal student aid and ensure regulatory compliance in all areas as federal, state and institutional aid programs continue to expand and evolve. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
2022-003 ? Return of Title IV Funds Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing...
2022-003 ? Return of Title IV Funds Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Supplemental Educational Opportunity Grants (FSEOG), Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.063 and 84.268 Award Year: 2021-2022 Pass-through entity: Not applicable Campus 1 Management provides robust, on-going training related to the Return of Title IV Funds. The Office of Financial Aid and Scholarships staffing levels have not sufficiently adjusted as student aid programs grow in size and complexity. Management is in the process of hiring additional staff and will continue to request additional full-time staff in our annual budget proposals. As additional federal and state financial aid programs are developed, there are simply not enough staff to complete all work required each week. Beginning fiscal year 2024, R2T4 reports will be reviewed in weekly team meetings and prioritized for processing to ensure compliance with regulatory timeframes. Long-term, the Office of Financial Aid and Scholarships is migrating to a new student information system (Oracle SFP) for the 2024-25 academic year. Enhanced controls and automation within Oracle SFP will ensure compliance with Return of Title IV Funds regulatory timeframes. The new student information system will increase efficiency and effectiveness by eliminating previous manual processes. Campus 2 As of October 2022, all disbursements are reported immediately, rather than the previous weekly cadence. Weekly review procedures are, and will be, a continued process to identify discrepancies and reconcile within 30 days. As an effort to address staff changes and the change in disbursement reporting, additional training was provided to staff in October of 2022. For inquiries regarding this finding, please contact Rebecca Sanchez at (949) 824-8262 and Trina Wilson at (530) 752-9278 who are responsible for the corrective action.
View Audit 24869
Finding 30609 (2022-008)
Significant Deficiency 2022
University of California
CA
Reporting § 200.502 § 200.510
2022-008 ? Completeness and accuracy of certain COVID-19 programs on the Prior Year Schedule of Expenditures of Federal Awards (SEFA) - (Significant Deficiency) Cluster: Not applicable Sponsoring Agency: Department of Health and Human Services (HHS) - Health Resources and Services Administration (H...
2022-008 ? Completeness and accuracy of certain COVID-19 programs on the Prior Year Schedule of Expenditures of Federal Awards (SEFA) - (Significant Deficiency) Cluster: Not applicable Sponsoring Agency: Department of Health and Human Services (HHS) - Health Resources and Services Administration (HRSA) and Department of Education Award Names: COVID-19 Provider Relief Fund (PRF) and COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Numbers: Not applicable and P425F202269 Assistance Listing Titles: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution and COVID-19 HEERF Institutional Portion Assistance Listing Number: 93.498 and 84.425F Award Year: 2020-2021 and 2020-2022 Pass-through entity: Not applicable Management agrees that additional controls should be implemented to ensure the accuracy and completeness of the SEFA. As a result of the prior year omissions discovered during the current year SEFA preparation and Single Audit, the University performed a reconciliation (prior to issuance of the audit report) of the PRF payments reflected in the HRSA reporting portal systemwide. The reconciliation did not identify any misstatements other than those described in the finding. The University of California Office of the President (UCOP) will work with campuses to fully reconcile PRF for the fiscal year 2023. Also beginning in 2023, campuses and medical centers will be assigned responsibility for reviewing and signing off on their respective final SEFAs, inclusive of HEERF, PRF, and any other atypical federal programs that are not captured in the campuses? financial system (e.g., those for which there is not expense recognition in a federal fund). The Systemwide Controller will also be included in the review process and signoff on the final SEFA reports. Beginning in FY 2024, the University will implement more comprehensive financial reporting controls as follows: ? Interim SEFA reports, inclusive of atypical programs, will be prepared centrally and distributed to campuses for review and alignment with campus records. Campus management will be tasked with the responsibility for overall review and signoff for both interim and final SEFA reports. ? The Systemwide Controller will also be included in the review process by performing an overall review and signoff for the final SEFA report. For inquiries regarding this finding, please contact Barbara Cevallos at (510) 987-0013 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
2022-007 ? HEERF Procurement, Suspension and Debarment Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Numbers: P425F202269 Assistance Listing Title: COVID-19 HEERF Institutional Por...
2022-007 ? HEERF Procurement, Suspension and Debarment Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Institutional Portion Award Numbers: P425F202269 Assistance Listing Title: COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425F Award Year: 2020-2022 Pass-through entity: Not applicable The Chief Procurement Officer (CPO) has recommunicated the requirements to verify suspension and debarment status from SAM.gov and Descartes Visual Compliance at the September 2022 staff meeting. A comprehensive review of the Federal Funds Checklist and related documentation will be covered at the April 2023 staff meeting. Specifically, staff will be reminded to perform these compliance checks at the time of the order when funded by federal funds as well as the required document retention protocols (i.e., all required documents will be attached to the purchase order). Procurement staff will annually acknowledge the requirement. The CPO will monitor compliance annually by performing random spot checks of federally-funded orders issued during the previous 12 months. The spot checks will take place in September each year. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 who is responsible for the corrective action.
View Audit 24869
University of California
CA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Titl...
2022-005 ? HEERF Institutional portion unallowable costs Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) II and III Institutional Portions Award Numbers: P425F202269 and P425F201852 - 20A Assistance Listing Title: COVID-19 HEERF Institutional Portion Assistance Listing Number: 84.425F Award Year: 2020-2022 Pass-through entity: Not applicable Campus 1 Questioned costs will be reversed by March 31, 2023. Currently, no scholarship expenditures have been incurred in fiscal year 2023 from HEERF institutional funds, and a final review of expenditures made from HEERF institutional funds will be completed by the end of fiscal year 2023. Campus 2 The affected campus acknowledges and agrees with the finding. The campus will develop and implement a formal review of the eligibility analysis that includes upfront documentation of the calculation of amounts to be charged on the award. In 2022, the $1,345,330 real estate revenue loss transaction was reversed, triggering the necessary refund in the draw system, to be performed consistent with institutional policy and procedure for refunds to federal sponsors. In January 2023, the HEERF quarterly reporting was updated to reflect this, posted to the campus HEERF Reporting website, and emailed to the Department of Education. Separately, campus immediately worked to determine if the funds could be used for other allowable purposes. As of February 2023, all of the amount previously returned has been re-purposed, fully documented to ensure allowable use of HEERF institutional funding including CFO review and approval, and re-drawn in the federal draw system. In regards to the fringe benefit rate that was not supported, by June 2023, the campus will work with the affected department and the campus recharge rate review committee to document the fringe rate calculation and approval to substantiate allowable costs included on the award. For inquiries regarding this finding, please contact Bobbi McCracken at (951) 827-3303 and Nickolaus Lekovish (858) 534-0660 who are responsible for the corrective action.
View Audit 24869 Questioned Costs: $1
University of California
CA
Subrecipient Monitoring Reporting
2022-006 ? Quarterly HEERF Reporting Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Student Portion and COVID-19 HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) Program Award Numbers: ...
2022-006 ? Quarterly HEERF Reporting Cluster: Not applicable Sponsoring Agency: Department of Education Award Names: COVID-19 Higher Education Emergency Relief Fund (HEERF) Student Portion and COVID-19 HEERF Supplemental Assistance to Institutions of Higher Education (SAIHE) Program Award Numbers: P425F202269 and P425S210019 Assistance Listing Titles: COVID-19 HEERF Student Portion and COVID-19 HEERF SAIHE Program Assistance Listing Number: 84.425E and 84.425S Award Year: 2020-2022 Pass-through entity: Not applicable The campus received an allocation under 84.425S funding and elected to split the allocation, 50% for institutional purpose and 50% for student emergency grants. Since 50% was allocated as student emergency grants, expenditures were reported under the student emergency grants section (84.425E) incorrectly. Per recommendations, the University will amend the June 30, 2022, report and will ensure that these expenditures are not reported under section 84.425E of future HEERF quarterly and annual reports. This amendment will be processed no later than March 15, 2023. Additionally, campus will review all previous reports and amend as necessary with a target completion date in April 2023. For inquiries regarding this finding, please contact Cruz Grimaldo (510) 316-2932 who is responsible for the corrective action.
View Audit 24869
Amistad, Inc.
ME
Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action: Reports are now being filed timely. Management is creating checklists to ensure all performance and financial reports are properly reviewed and timely filed.
Views of Responsible Officials and Planned Corrective Action: Reports are now being filed timely. Management is creating checklists to ensure all performance and financial reports are properly reviewed and timely filed.
View Audit 25423
Amistad, Inc.
ME
Procurement, Suspension & Debarment § 200.318 § 200.326
Views of Responsible Officials and Planned Corrective Action: Management prepared a new written procurement policy that defines all types of purchases and is in compliance with the provisions of the Uniform Guidance. This policy was implemented on July 1, 2022.
Views of Responsible Officials and Planned Corrective Action: Management prepared a new written procurement policy that defines all types of purchases and is in compliance with the provisions of the Uniform Guidance. This policy was implemented on July 1, 2022.
View Audit 25423
Finding 30591 (2022-001)
Significant Deficiency 2022
Town of Millinocket
ME
Allowable Costs / Cost Principles § 200.430
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Shelley Lane, Superintendent of Schools Corrective Action: The Millinocket School Department will take the following actions to address finding 2022-001: All employee paid with federal funds will b...
CORRECTIVE ACTION PLAN (Concerning Finding 2022-001) Contact Person Responsible for Corrective Action: Shelley Lane, Superintendent of Schools Corrective Action: The Millinocket School Department will take the following actions to address finding 2022-001: All employee paid with federal funds will be required to complete personal activity reports or a semiannual certification will be completed and signed monthly or semi-annually as required to comply with the terms of the grant. Timesheets will also be utilized to reconcile time worked and wages paid to the grant on a monthly basis. Employees paid with grant funds, supervisors and the payroll department will be provided the documentation and training on certification and time reporting. Anticipated Completion Date: April 14, 2023.
View Audit 32020
Finding 30590 (2022-002)
Significant Deficiency 2022
The Oaks School
CA
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking
2022-002 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that information in the loan application is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...
2022-002 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that information in the loan application is accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager, Outside Accounting Firm, Head of School, and Board Chair will review loan applications to ensure accuracy prior to submission. Name(s) of the contact person(s) responsible for corrective action: Aaron Fielding (323) 850-3755 Planned completion date for corrective action plan: Completed as of April 4, 2023.
View Audit 32019
Finding 30589 (2022-001)
Significant Deficiency 2022
The Oaks School
CA
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2022-001 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that the records are maintained for sufficient audit trail that the School is in compliance with the terms of the loan agreements. Explanation of disagreement with...
2022-001 Economic Injury Disaster Loan ? Assistance Listing No. 59.008 Recommendation: The School should implement procedures to ensure that the records are maintained for sufficient audit trail that the School is in compliance with the terms of the loan agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Obtained proper proof of Board approval of the receipt of loan. Though not formally documented previously, the Board of Trustees was fully aware and in agreement with obtaining the SBA loan for emergency relief for the school's operations at the time the loan agreement was signed. The School sent to the SBA proof of hazard insurance in March 2023. Though no proof was provided to the SBA previously and within the required timeline, the proper insurance was maintained and remained active during the required period per the agreement. Updates to obtaining loan contracts process includes a review of the agreement by Operations Manager, Outside Accounting Firm, Head of School, and Board Chair prior to signing. The School sent to the SBA financial reports in March 2023. Upon review, an action plan will be put in place to ensure that all requirements of the agreement are met timely. Name(s) of the contact person(s) responsible for corrective action: Aaron Fielding (323) 850-3755 Planned completion date for corrective action plan: Completed as of April 4, 2023.
View Audit 32019
Area Agency on Aging of Northwest Arkansas, Inc.
AR
Reporting § 200.512 § 200.520
FINDINGS ? FEDERAL AWARD FINDINGS 2022-001 Single Audit Data Collection Form Not Filed By Due Date Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. & Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reportin...
FINDINGS ? FEDERAL AWARD FINDINGS 2022-001 Single Audit Data Collection Form Not Filed By Due Date Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. & Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Action taken: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will develop procedures to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Name of contact person responsible for corrective action: Brad Bailey Anticipated completion date for the corrective action: September 8, 2023
View Audit 30605
Wellesley College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Finding No.: 2022-001 ? Special Tests Federal Agency: Department of Education Pass-through Entity: Direct Federal Program: Student Financial Assistance Cluster - Federal Direct Loan Program, Federal Pell Grant Program CFDA Number: 84.268, 84.063 Federal Award Numbers: P268K201616, P063P191616 Federa...
Finding No.: 2022-001 ? Special Tests Federal Agency: Department of Education Pass-through Entity: Direct Federal Program: Student Financial Assistance Cluster - Federal Direct Loan Program, Federal Pell Grant Program CFDA Number: 84.268, 84.063 Federal Award Numbers: P268K201616, P063P191616 Federal Award Year: July 1, 2021 ? June 30, 2022 Compliance Requirement: Special Tests, Enrollment Reporting Condition The College generally certifies its enrollment reports through rosters provided to the NSC. Of the sixty (60) students with enrollment changes we selected for test work, we noted the following students whose changes in enrollment status were not timely transmitted to NSLDS. For six (6) students, the College was notified of the student?s status change and the change was not timely reported to NSLDS. The College did not report the status change until 75-88 days following notification of the change in status. View of College Officials The College recognizes the importance of both timely and accurate reporting related to student status changes with respect to federal requirements. The College has been actively working to implement changes in procedure to ensure compliance with federal regulations. Corrective Action The College has updated its reporting schedule to NSLDS to reporting on a monthly basis at a minimum. The College also a manual review procedure that will help to ensure all status changes are reported timely to NSLDS. Additionally, an interdepartmental working group convened to evaluate, test and implement improvements through automation. Due to limitations with the student information system (Workday), the College continues to engage with the software vendor and other users to evaluate possible improvements and efficiencies in an effort to minimize manual processing without introducing additional compliance risks.
View Audit 37053
Finding 30574 (2022-002)
Significant Deficiency 2022
Bell County Expo, Inc.
TX
Equipment & Real Property Management § 200.311 § 200.313
Planned Corrective Action: The Expo is bound by their management agreement with Bell County. Corrective action can not be taken in response to this finding. Person Responsible for Corrective Action Plan: Tim Stephens, Executive Director Anticipated Date of Completion: Not applicable
Planned Corrective Action: The Expo is bound by their management agreement with Bell County. Corrective action can not be taken in response to this finding. Person Responsible for Corrective Action Plan: Tim Stephens, Executive Director Anticipated Date of Completion: Not applicable
View Audit 35594
Finding 30573 (2022-001)
Significant Deficiency 2022
Bell County Expo, Inc.
TX
Procurement, Suspension & Debarment § 200.302 § 200.318
Planned Corrective Action: In the event of future receipts of Federal Awards, management and the board of directors will work towards developing a Federal Award Policy and Procedure manual. Person Responsible for Corrective Action Plan: Tim Stephens, Executive Director Anticipated Date of Completion...
Planned Corrective Action: In the event of future receipts of Federal Awards, management and the board of directors will work towards developing a Federal Award Policy and Procedure manual. Person Responsible for Corrective Action Plan: Tim Stephens, Executive Director Anticipated Date of Completion: Prior to receipt of additional federal awards.
View Audit 35594
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2022-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Sessions Village 202 implement ...
Finding 2022-001: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Sessions Village 202 implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Sessions Village 202 will follow the filing requirements of the regulatory agreement going forward.
View Audit 36065
Finding 30567 (2022-002)
Material Weakness 2022
Sessions Village 202 171-Ee015
WA
HUD Housing Programs Allowable Costs / Cost Principles Eligibility
Finding 2022-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: September 30, 2023 Recommendation: It was recommended Sessions Village 202 complete...
Finding 2022-002: Section 202 Supportive Housing for the Elderly, Capital Advance and Project Rental Assistance Contract, ALN 14.157; HOME Investment Partnerships Program, ALN 14.239 Anticipated Completion Date: September 30, 2023 Recommendation: It was recommended Sessions Village 202 complete new HUD-50059-A forms for residents where the form was missing from their file. After the new HUD-50059-A forms are completed, it was recommended Sessions Village 202 contact their HUD account executive and determine the corrective action needed to revise the housing assistance payment vouchers, if necessary. Also, it was recommended staff involved in the tenant eligibility process review the requirements and revise their current internal controls over tenant eligibility needed to ensure the appropriate procedures are performed going forward. Action Taken: Sessions Village 202 obtained the new HUD-50059-A form effective June 6, 2022 for one of the residents where it was missing. The second resident has moved out of the community, and therefore they are unable to obtain the document. Sessions Village will contact their HUD account executive and determine the corrective action needed to revise the housing assistance payment vouchers. The Property Manager will implement controls to ensure the appropriate forms are completed correctly and are kept in the files going forward.
View Audit 36065
Finding 30565 (2022-101)
Material Weakness 2022
Mariposa Community Health Center, INC
AZ
Special Tests & Provisions Internal Control / Segregation of Duties
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis. Ac...
2022-101 Special Tests and Provisions - Sliding Fee Scale Discounts Recommendation: To help ensure that SFS discounts are properly calculated and documented, the Center should perform random reviews of its SFS applications to detect and correct errors or incomplete applications on a timely basis. Action Taken: The Center agrees with this recommendation and will ensure that the SFS programs will be properly applied. Contact Person: Humberto Duran Anticipated Completion Date: May 31, 2022
View Audit 34856
Finding 30564 (2022-104)
Material Weakness 2022
Mariposa Community Health Center, INC
AZ
Reporting
2022-104 Reporting Provider Relief Funds Recommendation: We recommend that the Center's management prepares a written document that includes financial reporting requirements for each grant the Center receives. Action Taken: The Center agrees with this recommendation and will prepare a document outli...
2022-104 Reporting Provider Relief Funds Recommendation: We recommend that the Center's management prepares a written document that includes financial reporting requirements for each grant the Center receives. Action Taken: The Center agrees with this recommendation and will prepare a document outlining all grants reporting requirements. Contact Person: Humberto Duran Anticipated Completion Date: May 31, 2023
View Audit 34856
Dove, Inc.
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Man...
Recommendation: We recommend that Dove, Inc. review internal processes in calculations and reviews to better ensure compliance with grant requirements for eligible costs. Additionally, we recommend training for staff to ensure consistency in allowable cost calculations and the review process. Management's Response: Management is in agreement with this finding. The internal checklists and cost reimbursement calculations will be reviewed for accuracy and consistency in the event that such funding is received in the future.
View Audit 34854 Questioned Costs: $1
Finding 30561 (2022-001)
Significant Deficiency 2022
Manhattan School of Music
NY
Ultimately, all funds were disbursed, however the school acknowledges that a portion of the Student Aid HEERF Funds were not disbursed within 15 calendar days of the G5 cash draw receipt. The School experienced turnover in multiple staff positions during FY22, which led to the absence of consistent ...
Ultimately, all funds were disbursed, however the school acknowledges that a portion of the Student Aid HEERF Funds were not disbursed within 15 calendar days of the G5 cash draw receipt. The School experienced turnover in multiple staff positions during FY22, which led to the absence of consistent and appropriate review processes related to HEERF disbursements. Staff turnover has been more limited the past few months and management is better equipped to ensure federal funds are disbursed in accordance with the disbursement guidelines
View Audit 33151
Finding 30556 (2022-002)
Significant Deficiency 2022
Manhattan School of Music
NY
Student Financial Aid
The School acknowledges that, following the departure of the previous Registrar in September 2021 and before the arrival of current Registrar in Spring 2022, enrollment files were not sent in a consistent or timely manner to the National Student Clearinghouse (NSC) for reporting to the National Stud...
The School acknowledges that, following the departure of the previous Registrar in September 2021 and before the arrival of current Registrar in Spring 2022, enrollment files were not sent in a consistent or timely manner to the National Student Clearinghouse (NSC) for reporting to the National Student Loan Data System (NSLDS), nor was internal coding of these students' records done in Jenzabar promptly. Staffing is now stabilized in the Office of the Registrar, and management is better equipped to ensure federal NSLDS information is entered and reported accurately at the beginning of each semester and periodically until the end of term.
View Audit 33151
Finding 30554 (2022-001)
Material Weakness 2022
Arcadia Local School District
OH
Matching / Level of Effort / Earmarking Special Tests & Provisions
The contractor was contacted and prevailing wage documentation was prepared and provided to the school district. The district issued a payment on January 17, 2023 for the additional funds due for prevailing wages on the project. Future projects funded by federal funds will be in compliance with the ...
The contractor was contacted and prevailing wage documentation was prepared and provided to the school district. The district issued a payment on January 17, 2023 for the additional funds due for prevailing wages on the project. Future projects funded by federal funds will be in compliance with the Davis-Bacon Act.
View Audit 33148
Finding 30552 (2022-003)
Significant Deficiency 2022
Oklahoma City University
OK
Procurement, Suspension & Debarment § 200.318
Finding 2022-003: Procurement Policy a. Comments on Finding and Each Recommendation The University agrees with this finding. As a small, private institution with few federal grants a formal procurement policy had not been previously deemed as necessary. In addition, a cumbersome process for approvin...
Finding 2022-003: Procurement Policy a. Comments on Finding and Each Recommendation The University agrees with this finding. As a small, private institution with few federal grants a formal procurement policy had not been previously deemed as necessary. In addition, a cumbersome process for approving official University Policies prevented a timely adoption of a Procurement policy once circumstances warranted one. Action(s) Taken or Planned on the Finding The University updated its process for implementing policies in January 2023. The policy committee began meeting in 2023 and is developing a procurement policy for the University that addresses Federal Procurement requirements. For inquiries regarding this finding, please contact Anna Davis at (405) 208-5542 who is responsible for the corrective action.
View Audit 31365
Finding 30551 (2022-002)
Significant Deficiency 2022
Oklahoma City University
OK
Reporting
Finding 2022-002: HEERF II Report Not Published Timely a. Comments on Finding and Each Recommendation The University agrees with this finding. Due in part to turnover in the Financial Accounting Services Department, communications regarding reporting requirements for the student portion of the Highe...
Finding 2022-002: HEERF II Report Not Published Timely a. Comments on Finding and Each Recommendation The University agrees with this finding. Due in part to turnover in the Financial Accounting Services Department, communications regarding reporting requirements for the student portion of the Higher Education Emergency Relief Funds were not reviewed in a timely manner and public reports were not posted timely. Action(s) Taken or Planned on the Finding The University implemented an internal control whereby the Financial Accounting Services Office posts the public reporting as prescribed by the sponsoring agency. Following a review by the Assistant Controller, the Controller will confirm the posted information is documented as prescribed by the sponsoring agency. This internal control was implemented for the March 31, 2022 quarter public reporting period and completed by April 10, 2022. Past reports were uploaded to the webpage for public reporting. Additionally, the University updated our Department of Education contacts to include the Controller and CFO to prevent future turnover from contributing to noncompliance. For inquiries regarding this finding, please contact Anna Davis at (405) 208-5542 who is responsible for the corrective action.
View Audit 31365
« 1 1693 1694 1696 1697 1856 »