Corrective Action Plans

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BGCPR agrees with the deficiency identified, mostly attributable to employee turnover within the Finance Division. As a result of this, during fiscal year 2026-2027 BGCPR will implement procedures to ensure proper procurement process including the following: a. Review the procurement check list to e...
BGCPR agrees with the deficiency identified, mostly attributable to employee turnover within the Finance Division. As a result of this, during fiscal year 2026-2027 BGCPR will implement procedures to ensure proper procurement process including the following: a. Review the procurement check list to ensure that all required documentation is included within and ensure revision before a purchase order is issued to the vendor. b. Training to the personnel to guarantee that policy and procedures are implemented as required. c. Enforce standardized procedures to ensure that all approvals are consistently documented and maintained in accordance with policy or grant requirements. Contact Person: Purchase and procurement personnel Carlos Rivera Team: Finance Team Anticipated Completion Date: September 30, 2026
We acknowledge that internal control should be strengthened by reviewing the current BGCPR Fiscal Policy, and effective September 30, 2026, all vendors must be verified who are not excluded or disqualified at System for Award Management (SAM.gov). This verification will be incorporated into the Work...
We acknowledge that internal control should be strengthened by reviewing the current BGCPR Fiscal Policy, and effective September 30, 2026, all vendors must be verified who are not excluded or disqualified at System for Award Management (SAM.gov). This verification will be incorporated into the Workflow system and maintained as part of the vendor approval process. Contact Person: Purchase and procurement personnel Carlos Rivera Team: Finance Team Anticipated Completion Date: September 30, 2026
BGCPR will provide additional training and guidance to Human Resources personnel to ensure consistent adherence to the internal procedures established. Contact Person: Yezaida Reyes Angel Morales Paul Rivera Team: Finance, Compliance and Human Resources Team Anticipated Completion Date: September 30...
BGCPR will provide additional training and guidance to Human Resources personnel to ensure consistent adherence to the internal procedures established. Contact Person: Yezaida Reyes Angel Morales Paul Rivera Team: Finance, Compliance and Human Resources Team Anticipated Completion Date: September 30, 2026
BGCPR will provide additional training and guidance to Human Resources personnel to ensure consistent adherence to the internal procedures established. Contact Person: Yezaida Reyes Angel Morales Paul Rivera Team: Finance, Compliance and Human Resources Team Anticipated Completion Date: September 30...
BGCPR will provide additional training and guidance to Human Resources personnel to ensure consistent adherence to the internal procedures established. Contact Person: Yezaida Reyes Angel Morales Paul Rivera Team: Finance, Compliance and Human Resources Team Anticipated Completion Date: September 30, 2026
Due to the organization’s transition period, the reports were submitted late. After the new Finance Director started in June 25, 2025. In January 30, 2026, we received system access, all reports were submitted on February 4, 2026. This matter was presented in the most recent focus Area II monitoring...
Due to the organization’s transition period, the reports were submitted late. After the new Finance Director started in June 25, 2025. In January 30, 2026, we received system access, all reports were submitted on February 4, 2026. This matter was presented in the most recent focus Area II monitoring by the Agency, with no complaints noted. We will request additional system access for reporting purposes in case the person responsible is unavailable. Contact Person: Carlos Rivera Nora Boschetti Team: Finance Team Anticipated Completion Date: September 30, 2026
We recognize that due to the volume of report and transaction, these two reports were not issued as required. Steps have been taken to avoid this situation happening in the future, which includes preparing schedule reports, establishing datelines and hiring additional finance personnel to work with ...
We recognize that due to the volume of report and transaction, these two reports were not issued as required. Steps have been taken to avoid this situation happening in the future, which includes preparing schedule reports, establishing datelines and hiring additional finance personnel to work with the required reports. Contact Person: Paul Barrera Roxana Rivera Team: Finance Team Anticipated Completion Date: September 30, 2026
BGCPR acknowledges a significant oversight in the financial management of assets acquired with Community Development Block Grant – Disaster Recovery (CDBG-DR) funds. Specifically, it has been identified that certain property and equipment purchased using these funds were not properly recorded in the...
BGCPR acknowledges a significant oversight in the financial management of assets acquired with Community Development Block Grant – Disaster Recovery (CDBG-DR) funds. Specifically, it has been identified that certain property and equipment purchased using these funds were not properly recorded in the equipment detail ledger. As a result of this omission, these assets were incorrectly treated as expenses in the financial records, rather than being capitalized in accordance with BGCPR’s established financial policies and the federal guidelines governing the administration of CDBG-DR funds. This misclassification not only affects the accuracy of BGCPR’s financial statements but also represents a deviation from required asset management practices, which mandate the capitalization and tracking of equipment to ensure accountability, proper depreciation, and compliance with grant conditions. As a corrective measure, BGCPR will take the following actions: a. BGCPR will implement a corrective action plan to strengthen accounting processes related to account registration and equipment capitalization related to the CDBG-DR; b. Procurement procedures for requesting, approving, and accepting goods and services, Include agency consultation; c. Ensure accuracy in financial records that Maintain compliance with applicable regulations; d. Account for taxes and support service costs (e.g., installation, delivery); e. Ensure all purchases align with federal regulations. Contact Person: Paul Barrera Carlos Rivera Enrique Vélez Cortes Team: Finance Team Anticipated Completion Date: December 31, 2026
BGCPR acknowledges that the delay in the preparation and submission of its audited financial statements was influenced by several interrelated factors, primarily stemming from the challenges associated with a transitional period and the unexpected resignation of the Chief Financial Officer (CFO). Th...
BGCPR acknowledges that the delay in the preparation and submission of its audited financial statements was influenced by several interrelated factors, primarily stemming from the challenges associated with a transitional period and the unexpected resignation of the Chief Financial Officer (CFO). The absence of a key financial executive during this period significantly impacted on BGCPR’s ability to compile, review, and finalize the required financial documentation in accordance with established timelines. As a result, BGCPR was unable to meet the statutory deadlines for submitting the audited financial statements, including the data collection form and the complete reporting package, thereby resulting in non-compliance with applicable legal and regulatory reporting requirements. Recognizing the importance of timely and accurate financial reporting, BGCPR is committed to implementing corrective measures. These include the development and enforcement of a structured reporting calendar, the allocation of dedicated resources to support audit preparation, and the establishment of internal checkpoints to monitor progress. These actions are intended to ensure that future submissions are completed within the required deadlines, thereby restoring compliance and reinforcing BGCPR’s commitment to transparency and accountability. As a corrective measure, BGCPR will take the following actions: a. Developing and enforcing a structured reporting calendar; b. Allocating dedicated resources to support audit preparation; c. Establishing internal checkpoints to monitor progress and ensure accountability; d. Ensure future submissions meet the required deadlines. Contact Person: Paul Barrera Carlos Rivera Antonio Rosario Team: Finance Team Anticipated Completion Date: December 31, 2026
BGCPR recognizes that it must keep and improve the asset capitalization processes and policies, particularly within the accounting system of record. It acknowledges the need to strengthen these processes to ensure accurate and compliant management of equipment acquisitions. To address this, during f...
BGCPR recognizes that it must keep and improve the asset capitalization processes and policies, particularly within the accounting system of record. It acknowledges the need to strengthen these processes to ensure accurate and compliant management of equipment acquisitions. To address this, during fiscal year 2025-26, BGCPR implemented a system capable of recording, classifying, and monitoring all capital assets in alignment with the criteria established under federal regulation 2 CFR §200. This improvement is essential to ensure that all asset capitalization activities meet regulatory standards and support greater financial transparency and accountability. As a corrective measure, BGCPR will take the following actions: a. A property and inventory coordinator was hired and is responsible for overseeing all aspects of property control and asset management. b. Full Implementation Property software to accurately all property of by BGCPR. The system includes information such as asset identification number, acquisition date, funding source, cost, useful life, depreciation, location, and other relevant details, serving as a support tool for the property records maintained in the accounting system. c. Prepare an updated Property Control Manual, which is pending final approval by senior management. Implement procedures for timely recording of acquisitions, transfers, disposals, and impairments to ensure that asset records remain current and accurate. d. Perfom and complete physical inventory for all Units and Central Office. e. All inventory counts have been entered into the system. f. All property acquired have been recorded in the property software. g. Currently we are in the process of valuation of the physical inventory to reconcile with the accounting records by December 31, 2026. h. Training was provided to personnel involved in asset management and inventory activities to ensure consistent application of established procedures. i. Perform periodic monitoring reviews by finance, compliance, or internal audits to validate adherence to property control policies and inventory requirements. Contact Person: Paul Barrera Carlos Rivera Enrique Vélez Cortes Lexa M. González Brown Team: Finance Team Anticipated Completion Date: December 31, 2026
FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 wcauditor@whitleygov.com Views of Responsible Official: We concur with the fi...
FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number: 260-248-3176 wcauditor@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Whitley County will make sure that moving forward we will have all vendors sign a contract or agreement with the “suspension and debarment” verbiage included or will have them sign the “suspension and debarment certification” if they will be receiving $25,000 or more of federal funds. I have followed up with Commissioners and asked that they implement a policy for ALL payments of $25,000 and over require filling out a suspension and disbarment certification form. Anticipated Completion Date: September 30, 2026
Management acknowledges that personnel turnover during the audit period affected segregation of duties and continuity of financial and program oversight. Because the FY2024 audit was completed after the FY2025 fiscal year had ended, management did not have an opportunity to implement the prior-year ...
Management acknowledges that personnel turnover during the audit period affected segregation of duties and continuity of financial and program oversight. Because the FY2024 audit was completed after the FY2025 fiscal year had ended, management did not have an opportunity to implement the prior-year corrective actions in time to affect the FY2025 audit period. FY2025 was the first fiscal year in several years in which both the Chief Financial Officer and Accounting Manager were in place during the fiscal year and audit process, improving continuity, institutional knowledge, and supervisory oversight. Since the audit period, the Organization has further strengthened its leadership structure by elevating the Director of Programs position to Vice President of Programs in September 2025 and the Accounting Manager position to Controller in June 2026. The Organization is also implementing Blackbaud Financial Edge in FY2027. These system improvements, combined with stabilized staffing, will strengthen segregation of duties and reduce reliance on manual compensating controls. Management is committed to maintaining appropriate staffing levels, cross-training team members, and clearly defining backup responsibilities to ensure continuity of financial operations and compliance with internal control standards. Actions Taken • Stabilized key fiscal leadership positions and maintained continuity throughout FY2025 and the audit process. • Strengthened supervisory review, cross-training, and backup coverage for key financial functions. • Elevated the Director of Programs position to Vice President of Programs in September 2025. • Elevated the Accounting Manager position to Controller in June 2026. • Initiated implementation of Blackbaud Financial Edge with enhanced approval workflows, role-based access, and audit trails; planned go-live for October 2026.
Management acknowledges that procurement documentation was not consistently maintained during the audit period. Because the FY2024 audit was completed after the FY2025 fiscal year had ended, management did not have an opportunity to implement the prior-year corrective actions in time to affect the F...
Management acknowledges that procurement documentation was not consistently maintained during the audit period. Because the FY2024 audit was completed after the FY2025 fiscal year had ended, management did not have an opportunity to implement the prior-year corrective actions in time to affect the FY2025 audit period. Since the audit period, the Organization has strengthened procurement and compliance oversight by elevating the Director of Programs position to Vice President of Programs in September 2025, launching the Compliance and Risk Management Committee in FY2026, and creating a Compliance & Evaluation Manager position with an anticipated start date in August 2026. Fiscal and program leadership have substantially revised the procurement policy and are developing related procedures and standardized documentation requirements. The policy and procedures will be reviewed by the Compliance and Risk Management Committee in early FY2027 before being submitted for Board approval. The revised materials address competitive quotations and bids, vendor selection, price reasonableness, noncompetitive procurement justifications, conflict-of-interest requirements, debarment verification, and documentation of the procurement history. The FY2027 budget includes 2 CFR Part 200 training for Fiscal, Programs, and Grants staff. Blackbaud Financial Edge, scheduled to go live in FY2027, will further support approval workflows, transaction tracking, role-based access, and document retention. Management is committed to achieving full compliance with Uniform Guidance procurement requirements. Actions Taken • Elevated the Director of Programs position to Vice President of Programs in September 2025. • Launched the Compliance and Risk Management Committee in FY2026. • Created a Compliance & Evaluation Manager position, with an anticipated start date in August 2026. • Strengthened supervisory review and reinforced procurement documentation expectations. • Substantially revised the procurement policy and began developing standardized procedures and documentation requirements. • Scheduled Compliance and Risk Management Committee review of the revised policy and procedures for the fall of 2026. • Included 2 CFR Part 200 training for Fiscal, Programs, and Grants staff in the FY2027 budget. • Initiated implementation of Blackbaud Financial Edge; planned go-live for October 2026.
Finding 2025-001: Material Weakness in Internal Control Over Compliance and Scope Limitation Over Special Tests and Provisions (Special Tests and Provisions) Condition: The Authority was unable to provide sufficient documentation and system data necessary for us to perform required audit procedures ...
Finding 2025-001: Material Weakness in Internal Control Over Compliance and Scope Limitation Over Special Tests and Provisions (Special Tests and Provisions) Condition: The Authority was unable to provide sufficient documentation and system data necessary for us to perform required audit procedures over certain Special Tests and Provisions applicable to the Federal Family Education Loans (Lenders) Program, ALN 84.032L. Specifically, support was not available for seven of the ten Special Tests and Provisions selected or required for testing. Because the required documentation and system data were not available, we were unable to obtain sufficient appropriate audit evidence to determine whether the Authority complied with the Special Tests and Provisions compliance requirement for the FFEL Program for the year ended June 30, 2025, The Reporting compliance requirement was tested without exception. In conjunction with our FY2025 program audit, please see the Authority's corrective action plan below: Management acknowledges that sufficient documentation was not available to support all audit requirements and agrees with the recommendation. The circumstances described in this finding resulted from the transition of FFEL Program loan servicing to Higher Education Servicing Corporation (HESC) and the subsequent sale of the FFEL loan portfolio to Kentucky Higher Education Student Loan Corporation (KHESLC). Although OSLA transferred borrower-level history and transaction data to the new servicing system, access to the legacy system was discontinued, eliminating access to certain detailed records needed to support portions of the compliance testing. Because the Authority no longer owns or services the FFEL portfolio, the specific circumstances that led to this finding are not expected to recur. Nonetheless, management has implemented enhanced records management controls to help ensure the retention and accessibility of supporting documentation and to mitigate similar risks in the future. Expected completion date: March 31, 2026
Contact Person Heidi Johnson, Board President Corrective Action Plan The Authority will be more diligent in completing rent reasonableness forms for each tenant, as required. Completion Date Effective immediately.
Contact Person Heidi Johnson, Board President Corrective Action Plan The Authority will be more diligent in completing rent reasonableness forms for each tenant, as required. Completion Date Effective immediately.
Contact Person Heidi Johnson, Board President Corrective Action Plan The Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately.
Contact Person Heidi Johnson, Board President Corrective Action Plan The Authority will be more diligent in completing HQS quality control re-inspections on a sample of tenant units each year, as required. Completion Date Effective immediately.
Management agrees with the finding. The report was submitted late due to an oversight. Management has reviewed the reporting requirements and established a tracking process to ensure that required reports and their due dates are monitored. Responsibility for each report has been clearly assigned, an...
Management agrees with the finding. The report was submitted late due to an oversight. Management has reviewed the reporting requirements and established a tracking process to ensure that required reports and their due dates are monitored. Responsibility for each report has been clearly assigned, and management will review the status of upcoming submissions to help ensure that reports are submitted timely. Management will continue to monitor compliance with reporting deadlines and take appropriate action if a potential delay is identified. Person responsible for Corrective Action: Sonya Birdshead, Executive Director. Anticipated Completion Date: August 31, 2026
The County agrees with this recommendation and will verify the expenditures as well as the Cardinal Report for reporting.
The County agrees with this recommendation and will verify the expenditures as well as the Cardinal Report for reporting.
The County has reviewed, updated, and verified spending spreadsheet for submission and will maintain until all expenditures are completed.
The County has reviewed, updated, and verified spending spreadsheet for submission and will maintain until all expenditures are completed.
The County agrees with the recommendation and will develop one procurement manual that applies to all departments.
The County agrees with the recommendation and will develop one procurement manual that applies to all departments.
2025-002 a. Name of Contact Person Responsible for Corrective Action: Dr. Terri Rhea, Superintendent b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and fe...
2025-002 a. Name of Contact Person Responsible for Corrective Action: Dr. Terri Rhea, Superintendent b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and federal grant requirements. c. Anticipated Completion Date: Immediately.
Clinic management team acknowledges that from the audit selection made of 60 patients, 15 selections had findings. We agree with you that seven (7) of the 15 did not meet either, the six-month recertification requirements or had missing proof of income findings. We agree and are not contesting patie...
Clinic management team acknowledges that from the audit selection made of 60 patients, 15 selections had findings. We agree with you that seven (7) of the 15 did not meet either, the six-month recertification requirements or had missing proof of income findings. We agree and are not contesting patient selection numbers: 25, 27, 31, 38, 52, 56 and 59. We will address this in our corrective action plan. Staff have completed the six-month recertifications and gathered the missing income data Four (4) of the findings related to certification data being collected and uploaded in the hospital EPIC electronic medical records but were not formally signed by a case manager. We are in partial compliance with the data requirements, but we needed to finalize and ensure that controls are in place, so the service provider must sign the note. We had situations where the provider passed away or left the Peter Ho clinic, due to relocation. Staff have since completed the notes and we have developed a report within our EMR to notify the service provider that the note requires signature. The four missing signatures by the service provider were patient selections: 9, 24, 29, 41. Four (4) of the findings related to not having the original HIV diagnosis confirmed on the patient not successfully migrated into the new electronic medical record, EPIC. For three of these patients, the staff could not find the original HIV diagnosis on the chart. The patients were treated properly, but the original data was not retained. This was caused by not all data being successfully migrated when Peter Ho updated its EMR during CY 2021. The Peter Ho Clinic switched from Centricity to EPIC during 2021. The selected patients have been treated at Peter Ho prior to CY 2021. We did provide other supporting documentation that the patient has HIV, but we could not find the original documentation. The four patient selections that fell into this category are: 19, 30, 34 and 39. The corrective action plan as developed for CY 2024 will be continued to be reinforced and followed. A few new bullets have been added below to further assist in meeting the compliance guidance. A detailed plan of correction is identified below: • Quality management process, where Clinic clients are called ahead of time to notify them of their recertification requirements. This process will remain in place. • Assistant Manager will implement an EPIC (EMR) precheck process for current assessments. All future assessments will have proof of diagnosis, proof of income, proof of ID, proof of address and proof of insurance on the template to include the dates in which those documents were collected. (new) • Data Analyst(s) generate a report of patients due for recertification 60 days in advance of the due date. The CCC-Lead will remain directly accountable to review the progress of re-certifications. Further monitoring by the Assistant Manager of the clinic will continue. • An EPIC (EMR) report of unsigned encounters will be generated biweekly and reviewed by staff for open encounters and notes to be signed. (new) • The CCC-Lead and the Assistant Manager will continue to monitor retention of income verification documentation to ensure compliance purposes. • Document scanners will be provided to individual Certified Case Counselors to alleviate late or missed filings, documents will be scanned directly into EMR at the time of capture. • The Clinic staff will continue follow up with the patients that were non-compliant during the prior year audit and asked for the missing information. The medical record will be updated with any new information received. • Chart review for all upcoming appointments will be performed to capture/locate missing diagnosis because of data transfer failure from old EMR. If diagnosis is missing, rapid testing to be performed by the Counseling and Testing Department at that time to continue current treatment. (new) Contact Person: Mark Brown, Office Manager, Peter Ho Memorial Clinic Expected Completion Date: September 30, 2026
Condition: The College retained interest earnings in excess of $500 in its federal bank account during fiscal year 2025. This represents noncompliance with Cash Management requirements and is a repeat finding (2024-009). Corrective Action Plan The institution has strengthened internal controls, moni...
Condition: The College retained interest earnings in excess of $500 in its federal bank account during fiscal year 2025. This represents noncompliance with Cash Management requirements and is a repeat finding (2024-009). Corrective Action Plan The institution has strengthened internal controls, monitoring, and procedures to ensure compliance with federal cash management requirements and to prevent recurrence in future audit periods. The institution has revised its cash management procedures to ensure timely identification and return of excess interest earnings. • To prevent recurrence, the institution will maintain a lower balance in the federal funds account to minimize interest accrual. • Any interest exceeding $500 at fiscal year-end will be returned promptly in accordance with federal requirements. • Processes now include calculating interest earned on a routine basis and confirming compliance with the $500 threshold prior to fiscal year-end. Staff Training Staff responsible for federal funds management have been retrained on cash management requirements under 34 CFR 668.163, including thresholds for retained interest and required timelines for returning excess funds. System and Manual Checks The Business Office has implemented manual tracking of interest earned on federal funds accounts. A year-end reconciliation process has been enhanced to verify that any interest exceeding $500 is identified and returned within required timeframes. Monitoring and Compliance Ongoing monitoring includes: • Periodic review of bank account balances and interest accrual • Record of interest calculation for FY2025 • Bank statements supporting interest earned • Internal reconciliation and review documentation Responsible Person for Correction Action Plan: Deana Rogers, Vice President of Administration & Finance Implementation Date for Corrective Action Plan: Immediate and ongoing
Condition: During our testing of forty individuals receiving federal work study, we noted three individuals (7.5%) working during scheduled class hours. We consider this condition to be an instance of noncompliance relating to the Activit ies Allowed or Unallowed compliance requirement and is a repe...
Condition: During our testing of forty individuals receiving federal work study, we noted three individuals (7.5%) working during scheduled class hours. We consider this condition to be an instance of noncompliance relating to the Activit ies Allowed or Unallowed compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2024-008. Statistical sampling was not used in making sample selections. Corrective Action Plan The Work Office acknowledges the finding regarding students working during scheduled class hours and recogn izes this as a repeat finding from the prior audit period (2024-008). In response, the Work Office has implemented enhanced internal contro ls and strengthened oversight processes. These actions include: • formalized procedures prohibiting students from working during schedu led class times without prior documented class cancellation • implementation of a centralized class cancellation tracking log • enhanced payroll review processes and • expanded training for students, supervisors, and faculty Additionally, monitoring activities have been increased through routine payroll reviews and ongoing coordi nation between the Work Office and Provost Office The Work Office believes these corrective actions appropriately address the root cause of the finding and has established controls designed to ensure compliance with federal requirements and prevent recurrence in future audit periods. Clear expectations and documentation requirements have been established and communicated across campus. Process Improvement The Work Office, in coordination with the Provost Office, has strengthened procedures to ensure students are not permitted to work during scheduled class times. A formal process has been implemented requiring verification and documentation of any class cancellation prior to a student working during a scheduled class period. A centra lized class cancellation tracking log has been established and is jo intly maintained by the Work Office and Provost Office to ensure consistency and oversight. Staff Training The Dean of Work and Provost have enhanced tra ining and communication efforts to ensure all stakeholders understand compliance requirements. • Students: Informed through monthly department meetings and electronic communication that they are prohibited from working during scheduled class times. • Student Supervisors/Managers: Reinforce policies and monitor student work schedules. • Faculty: Continuously notified by the Provost of their responsibility to report class cancel lations to both the Provost Office and Work Office. • Supervisors: Receive ongoing training through monthly Supervisor Training sessions, including compliance requirements, payroll accuracy and review of payroll reports prior to submission, and maintenance of documentation standards and tracking logs. Documentation procedures are available in a shared drive accessible to supervisors. The Work Office and Provost Office will dedicate time to educating and reminding students and faculty that students are not allowed to work during schedu led class time, and how to report a cancelled class. The Work Office wi ll dedicate time to double-checking the student payrol l reports before sending them to Human Resources. System and Manual Controls • The Work Office has implemented additional internal controls designed to prevent and detect noncompliance, including • Secondary review of al l student payroll reports by the Work Office prior to submission to Human Resources • Verification of student work hours against class schedules • Requirement that students submit documentation (facu lty email or Learning Management System announcement) prior to working during a cancelled class time • Maintenance of a centralized exception log for all approved class cancellations Monitoring and Compliance Ongoing monitoring procedures have been established to ensure continued compliance, including: • Regular payroll reviews conducted by the Dean of Work • Coordination between the Work Office and Provost Office to verify reported class cancel lations ensures faculty compliance with class cancellation reporting requirements • Monthly Supervisor Training to reinforce compliance expectations by routine oversight activities that provide continuous reinforcement of institutional and federal requirements. • Continuous communication to students, supervisors, and faculty regard ing pol icy requirements Responsible Person(s) for Correction Action Plan: Leslie Johnson, Dean of Work - Responsible for student education, payroll review, and prevention of overpayments Laura Wiedlocher, Provost - Responsible for faculty communication and enforcement of class cancellation reporting Student Supervisors/Managers - Responsible for reinforcing policies and monitoring student compliance Implementation Date for Corrective Action Plan: Corrective actions were implemented throughout the 2024-2025 academic year and will continue on an ongoing basis.
Condition: We tested eight drop students and found one incorrect refund calculations. We consider this to be an instance of non-compliance. Corrective Action Plan Procedure Revision and Clarification The Financial Aid Office has updated its R2T4 procedures to clearly define how scheduled breaks are ...
Condition: We tested eight drop students and found one incorrect refund calculations. We consider this to be an instance of non-compliance. Corrective Action Plan Procedure Revision and Clarification The Financial Aid Office has updated its R2T4 procedures to clearly define how scheduled breaks are arranged. Procedures now specify that break periods must include all consecutive days between the last day of class before the break and the day before classes resume, including applicable weekend days. This aligns with federal guidance that scheduled breaks of five or more consecutive days must include interven ing weekends when no classes are held. Standardized Academic Calendar Usage A standardized, institutionally approved academic calendar has been implemented for R2T4 calculations. This calendar explicitly identifies: • Start and end dates of all scheduled breaks • Inclusion of weekend days where applicable Staff will use this calendar when determining both total and completed days in Step 2 of the R2T4 calculation. R2T4 Calculation Checklist Implementation A mandatory checklist has been implemented for all R2T4 calculations to ensure: • Accurate identification of scheduled breaks greater than 5 consecutive days • Inclusion of all appropriate days, including prior weekends when applicable • Correct calculation of both completed and total days Staff Training All financial aid staff have completed targeted training on R2T4 calculation requirements, with emphasis on: • Proper identification and treatment of scheduled breaks • Inclusion of weekends as part of a break when classes are not in session • Accurate completion of Step 2 of the R2T4 calculation Secondary Review Process A secondary review by another staff member is now required for all R2T4 calculations prior to finalization . This review specifically verifies the accuracy of break dates and day counts. Ongoing Monitoring and Quality Assurance The Financial Aid Office will conduct periodic internal audits of R2T4 calculations to ensure compliance with federal regu lations. Any discrepancies will be corrected immediately and used as part of continuous staff training. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: 03/25/26
Condition: We tested forty fi les, thirty-five of which were Federal Direct Loan recipients, and two students received incorrect subsidized and unsubsidized loan amounts. We consider this to be an instance of non-compliance and is repeated from the prior year finding at 2024-004. Corrective Action P...
Condition: We tested forty fi les, thirty-five of which were Federal Direct Loan recipients, and two students received incorrect subsidized and unsubsidized loan amounts. We consider this to be an instance of non-compliance and is repeated from the prior year finding at 2024-004. Corrective Action Plan While this is listed as a repeat finding, the cause was different in that the condition occurred due to staff not using the student's remaining enrolled credits to correctly prorate aid for the final semester. The Financial Aid Office has reviewed this finding and implemented the following corrective measures: Process Improvement We have revised our procedures to require a mandatory review of remaining enrolled credits when it is determined that aid eligibility for any final period of enrollment is shorter than a full academic year. This ensures proration is calculated accurately in accordance with federal regulations. Staff Training All financial aid staff have received targeted training on proration requirements for shortened academic years, with an emphasis on using remaining enrolled credits in the calculation process. System and Manual Checks A secondary review step has been added to our awarding process. Any student identified as being in a final academic period will have their aid calculation reviewed and approved by a senior staff member prior to disbursement. Monitoring and Compliance We will conduct periodic internal audits of student files involving shortened academic years to ensure continued compliance. Any discrepancies identified will be corrected immediately and used as training opportunities. Responsible Person for Correction Action Plan: Alexis Brown, Director of Financial Aid Implementation Date for Corrective Action Plan: 03/25/26
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