Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,681
In database
Filtered Results
52,706
Matching current filters
Showing Page
22 of 2109
25 per page

Filters

Clear
Finding 2025-004 - Enrollment Reporting: Untimely Status Update Condition: One student who graduated in December 2024 was not reported within the required 60-day timeframe. Corrective Action Plan: The College will strengthen enrollment reporting controls within Colleague by: • Performing a monthly r...
Finding 2025-004 - Enrollment Reporting: Untimely Status Update Condition: One student who graduated in December 2024 was not reported within the required 60-day timeframe. Corrective Action Plan: The College will strengthen enrollment reporting controls within Colleague by: • Performing a monthly reconciliation between Registrar records and enrollment reporting files submitted to NSLDS. • Utilizing Colleague reporting tools to identify recent graduates and status changes requiring updates. • Establishing a compliance calendar with system reminders for required reporting deadlines. • Training staff on reporting requirements aligned with the National Student Loan Data System. Responsible Party: Mandy Schnorr, Director of Financial Aid, Cara Moyer, Registrar Anticipated Completion Date: June 30, 2026
Finding 2025-003- Cash Management: Untimely Disbursement of Direct Loan Funds Condition: Direct Loan funds drawn down in December 2024 were not disbursed within the required 3-day timeframe. Corrective Action Plan: The College will improve compliance with federal cash management requirements using C...
Finding 2025-003- Cash Management: Untimely Disbursement of Direct Loan Funds Condition: Direct Loan funds drawn down in December 2024 were not disbursed within the required 3-day timeframe. Corrective Action Plan: The College will improve compliance with federal cash management requirements using Colleague by: • Establishing written procedures requiring same-day or next-day disbursement processing after funds are received. • Performing a monthly reconciliation between drawdowns and student account postings. • Providing training on cash management requirements established by the U.S. Department of Education. Responsible Party: Director of Student Accounts Anticipated Completion Date: June 30, 2026
Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have ...
Gramm-Leach-Bliley Act (GLBA) Recommendation: We recommend that the College review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have conducted a full review and are in the process of completely revising the Written Information Security Plan (WISP). This will include the addition of a section to require the periodic review access controls. There is no indication that any student information was compromised. Name of the contact person responsible for corrective action: Glenn Guinasso Planned completion date for corrective action plan: May 2026
PRDOH partially agreed with this finding. The report of the External Quality Review Organization (EQRO) related to performance and quality of services provided by the Managed Care Organization (MCOs) were made available and presented on the Program’s website however, the PRDOH is working with the Me...
PRDOH partially agreed with this finding. The report of the External Quality Review Organization (EQRO) related to performance and quality of services provided by the Managed Care Organization (MCOs) were made available and presented on the Program’s website however, the PRDOH is working with the Medicaid Program Integrity to establish and strengthen our internal controls with regard the documentation and the monitoring process to ensure we comply with the guidelines established by the Federal Government.
PRMP partially concurs with this finding. CMS requires timely payment to ensure that expenditures are valid and that federal funds are drawn only for allowable and properly incurred costs. PRMP will strengthen internal controls to ensure that all valid requests for payment are processed and paid wit...
PRMP partially concurs with this finding. CMS requires timely payment to ensure that expenditures are valid and that federal funds are drawn only for allowable and properly incurred costs. PRMP will strengthen internal controls to ensure that all valid requests for payment are processed and paid within the 30-calendar-day timeframe required by **2 CFR §200.305(b)(1)**. However, the delayed application of credits results from administrative practices established by PRMP in response to limitations within the accounting system. Because the system cannot process negative balances, PRMP must wait until sufficient positive fund balances are available before issuing the return of outstanding credits. Additionally, to strengthen internal controls and ensure all required approvals were obtained, PRMP follows administrative practices that include awaiting receipt of CMS’s approval prior to reimbursing funds to the subrecipient.
PRMP respectfully disagrees with this finding. The responsibility for reporting quarterly drug utilization to manufacturers within 60 days after the end of each quarter, as well as the requirement for manufacturers to remit rebate payments within 30 days of receiving utilization data, is delegated t...
PRMP respectfully disagrees with this finding. The responsibility for reporting quarterly drug utilization to manufacturers within 60 days after the end of each quarter, as well as the requirement for manufacturers to remit rebate payments within 30 days of receiving utilization data, is delegated to the Puerto Rico Health Insurance Administration (ASES) through the Memorandum of Understanding (MOU). PRMP is confident in this delegated process, particularly given that it was subject to audit and resulted in no findings for the year ended June 30, 2025. PRMP obtained the Puerto Rico Health Insurance Administration (A Component Unit of the Commonwealth of Puerto Rico) Financial Statements and Compliance Audit of Federal Financial Assistance for the Fiscal Year Ended June 30, 2025, and noted the following opinion: Opinion on Each Major Program (Page 46) We have audited the Puerto Rico Health Insurance Administration’s (the Administration) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the Administration's major federal programs for the year ended June 30, 2025. The Administration's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. In our opinion, the Administration complied, in all material respects, with the types of compliance requirements referred to above. Furthermore, the Medicaid Program initiates reimbursement of drug rebates to CMS once the following conditions are met: - The actuarial team completes its analysis and validation of the allocation of funds to be returned to CMS for each grant and population subject to the applicable FMAP rates. - PRMP receives the corresponding invoice to process refunds to ASES, reflecting the deduction of drug rebate collections. - The Puerto Rico Medicaid Program remits drug rebate funds to the Payment Management System Accordingly, the Puerto Rico Medicaid Program does not concur with the finding asserting that rebate collections were not properly identified, recorded, or credited to the Medicaid Program in a timely manner. Refunds are processed within the same quarter—or at the beginning of the subsequent quarter—following receipt of the final actuarial data, which provides the required distribution and identifies the associated grants. This sequencing ensures that remittances are based on complete, validated information and are aligned with the applicable federal funding allocations.
PRMP partially concurs with this finding and emphasizes that claims submitted to the federal government must accurately distinguish eligibility categories to ensure the appropriate federal matching percentage is applied. A corrective action plan has already been implemented as part of the Phase 3 ro...
PRMP partially concurs with this finding and emphasizes that claims submitted to the federal government must accurately distinguish eligibility categories to ensure the appropriate federal matching percentage is applied. A corrective action plan has already been implemented as part of the Phase 3 rollout of the MMIS project, initiated in May 2024. This phase focuses on establishing a comprehensive Financial Management solution within PRMMIS. The enhanced system capabilities support the calculation, production, and distribution of capitation and supplemental payments to carriers, including automated adjustments and reconciliations. Stabilization activities have also included the conversion and reconciliation of legacy system data to facilitate a seamless transition.
The PRDOH agreed with the findings and is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, PRDOH is working and verifying our written procedures to ensure ...
The PRDOH agreed with the findings and is working with the Finance Department to establish and strengthen our internal controls to ensure all payments comply with the guidelines established by the Federal Government. On the other hand, PRDOH is working and verifying our written procedures to ensure that payments are issued promptly after the drawdown is made.
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other con...
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other control procedures until it is cost beneficial to hire additional staff. Planned Action: The Board of Directors will closely monitor the day-to-day activities of the major federal program until it is cost beneficial to employ additional staff.
The District acknowledges the finding related to the reporting of origination records to the Common Origination and Disbursement (COD) system in accordance with 34 CFR § 668.408(a)(2). The determination is that the discrepancy was the result of a manual data entry error during the preparation and su...
The District acknowledges the finding related to the reporting of origination records to the Common Origination and Disbursement (COD) system in accordance with 34 CFR § 668.408(a)(2). The determination is that the discrepancy was the result of a manual data entry error during the preparation and submission of the origination record. The issue was isolated to a single record within the sample reviewed and does not reflect a systemic reporting issue. Upon identification, the District verified the correct cost of attendance information in the student’s file and updated the record in the COD system to ensure it accurately reflects the supporting documentation. The District recognizes the importance of Title IV funding and takes the accuracy of Title IV reporting seriously and has implemented additional internal control procedures to strengthen oversight of origination record submissions, including a secondary review of key data elements, such as cost of attendance, prior to submission of origination records to the COD system and ensuring all required data fields align with the student’s supporting documentation. These corrective actions are intended to ensure that the information reported in the COD system is accurate and consistent with the documentation maintained in student files, thereby maintaining compliance with federal reporting requirements and safeguarding the integrity of Title IV program administration.
2025-002 - The College must provide an original signature on the printed form that must be mailed or hand delivered by the first of October deadline date. (34 CFR 668.24). Condition: The College submitted the FISAP to the Department fourteen days after the requirement due to President being out of t...
2025-002 - The College must provide an original signature on the printed form that must be mailed or hand delivered by the first of October deadline date. (34 CFR 668.24). Condition: The College submitted the FISAP to the Department fourteen days after the requirement due to President being out of the country. We consider this to be an instance of noncompliance in relation to Reporting and is not a repeat finding. Statistical sampling was not used. Responsible Person: Robert Emerson - Director of Financial Aid Corrective Action Plan: The FISAP is available for completion during the months of August and September, with a deadline of October 1st. To avoid potential future schedule issues, the Financial Aid office will target a completion date no later than September 10th. This will ensure our ability to obtain an original signature and mail the application in a timely manner. Implementation Date: 10-22-2025
2025-001 - Sikich tested twenty drop students and found one incorrect refund calculation and one untimely paid refund (10%). We consider this finding to be an instance of non-compliance in relation to Special Tests and Provisions and a repeat of prior year finding 2024-001. Statistical sampling was ...
2025-001 - Sikich tested twenty drop students and found one incorrect refund calculation and one untimely paid refund (10%). We consider this finding to be an instance of non-compliance in relation to Special Tests and Provisions and a repeat of prior year finding 2024-001. Statistical sampling was not used. Responsible Person: Robert Emerson - Director of Financial Aid Corrective Action Plan: Withdrawals are processed by Dean of Academic Success and forwarded to Registrar and Financial Aid Office for review and action. The Financial Aid Office will begin to track and confirm the dates provided for withdrawals, last dates of attendance and disbursement to ensure that funds are returned accurately and in a timely manner. Implementation Date: 10-22-2025
Identifying Number: 2025-001 Finding: For sixteen out of forty students tested who had enrollment changes at the University, the student’s status effective dates at the campus level and program level were not reported to the NSLDS timely. Corrective Actions Taken or Planned: We agree with the findin...
Identifying Number: 2025-001 Finding: For sixteen out of forty students tested who had enrollment changes at the University, the student’s status effective dates at the campus level and program level were not reported to the NSLDS timely. Corrective Actions Taken or Planned: We agree with the finding. The delays in reporting were identified beginning in December 2024 with the hire of a new registrar and since that time we have caught up with reporting requirements are now timely. We have also increased our cross-training efforts in the department, training multiple individuals on NSC reporting procedures, in order to ensure that if turnover were to occur again in the future there are other individuals who can perform the required functions. Person(s) Responsible for Corrective Actions: Katie Soter, Registrar Anticipated Completion Date: Completed
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented enhanced internal procedures to ensure procurement activities are properly conducted and documented for consultants. In instances where a sole-source procurement is utilized, we now ens...
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented enhanced internal procedures to ensure procurement activities are properly conducted and documented for consultants. In instances where a sole-source procurement is utilized, we now ensure that the justification and supporting rationale are thoroughly documented.
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented GrantVantage to support the documentation and tracking of pre-award risk assessments for subrecipients, as well as to maintain required documentation, including FFATA reporting and othe...
Views of Responsible Officials: Management acknowledges the comment. Subsequent to fiscal year-end, we implemented GrantVantage to support the documentation and tracking of pre-award risk assessments for subrecipients, as well as to maintain required documentation, including FFATA reporting and other compliance-related materials.
Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
Although multiple attempts were made between 2015-2019 to acquire outside CPA to conduct this function, we have found the expertise locally unavailable due to unwillingness of local CPAs to do this work.
Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of...
Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly review of all accounts received.
Student Financial Aid Cluster – Assistance Listing 84.007 – Federal Supplemental Educational Opportunity Grants; 84.063 –Federal Pell Grant Program; 84.268 – Federal Direct Loan Program Recommendation: We recommend the University evaluate its monitoring controls over outstanding Title IV refund chec...
Student Financial Aid Cluster – Assistance Listing 84.007 – Federal Supplemental Educational Opportunity Grants; 84.063 –Federal Pell Grant Program; 84.268 – Federal Direct Loan Program Recommendation: We recommend the University evaluate its monitoring controls over outstanding Title IV refund checks and credit balances to ensure that funds are returned to the Secretary no later than 240 days after the date the University issued the payment and credit balance payments are made within the 14-day requirement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will implement a regular review process of all outstanding Title IV payments and monitoring procedures of credit balance payments during the year. Name(s) of the contact person(s) responsible for corrective action: Lenora Stuckmann, Vice President for Finance and Chief Financial Officer Planned completion date for corrective action plan: 06/30/2026. If there are any questions regarding this plan, please call Lenora Stuckmann at 920-565-1027
Condition: The Organization failed to submit the quarterly activity report as of September 30, 2024 by October 30, 2024. The report was filed November 7, 2024. Planned Corrective Action: In addition to Calendar Task Reminders (created after receiving Grant Award) assigned to various teams and manage...
Condition: The Organization failed to submit the quarterly activity report as of September 30, 2024 by October 30, 2024. The report was filed November 7, 2024. Planned Corrective Action: In addition to Calendar Task Reminders (created after receiving Grant Award) assigned to various teams and managers, ECDI will add steps in the Grant Reporting Submission process to ensure reporting deliverables are met on time. Through its CRM system, ECDI will require Report documents to be both uploaded and reviewed prior to report deadlines. ECDI will also require uploading the confirmation that the document was provided to funder/partner. After these are reviewed by Development and Fiscal leaders, then the Task will be considered complete. Contact Person Responsible for Corrective Action: David Chew and Louisa Dallett Completion Date: In process
Condition: During eligibility testing of loan disbursements under the RMAP program, one of eight disbursements tested was made to a borrower located outside of the eligible area. The loan was disbursed in fiscal year 2025 for $10,000. Planned Corrective Action: The ECDI processing and loan allocatio...
Condition: During eligibility testing of loan disbursements under the RMAP program, one of eight disbursements tested was made to a borrower located outside of the eligible area. The loan was disbursed in fiscal year 2025 for $10,000. Planned Corrective Action: The ECDI processing and loan allocation teams will not exclusively leverage it’s CRM system for determining USDA eligibility based on borrower/business address. The team will use the USDA website in determining eligibility prior to allocating USDA funds to a project. Related to the specific ineligible $10,000 USDA loan, the team has communicated to its USDA partner to make them aware of this specific issue and ECDI is in the process of removing USDA funds and replacing with another source. Contact Person Responsible for Corrective Action: Brian Barrett and Sean Henderson Completion Date: In process
Condition: During our testing of allocated salaries and wages, we identified errors in how employee time was allocated to the program, and salaries and wages allocated to the program in excess of the Executive Level II Salary maximum. One employee in each program, 59.046 and 93.570, had an inappropr...
Condition: During our testing of allocated salaries and wages, we identified errors in how employee time was allocated to the program, and salaries and wages allocated to the program in excess of the Executive Level II Salary maximum. One employee in each program, 59.046 and 93.570, had an inappropriate wage rate applied to allocated time to the program. Additionally, for the 59.046 program only, one employee had compensation levels allocated to the program in excess of the Executive Level II Salary maximum amount in effect for the respective period. Planned Corrective Action: ECDI will put additional steps in place related to the Payroll Review process to ensure reconciliation of payroll charges to actual time records and rates. The organization will modify its calculations to ensure that pay rates are reflective of the timeframe in question (not for periods before or after). ECDI will update its calculations to include thresholds for Executive pay so they are not entered more than approved rates. The company is also exploring technology enhancements so that information from ECDI’s Payroll system flows directly into ECDI’s Accounting system to limit the chance of errors during extraction from Payroll system and uploading into Accounting system. Contact Person Responsible for Corrective Action: David Chew and Hudu Ahmed. Completion Date: In process
High School Diploma or Equivalent Recommendation: We recommend that the District establish policies and procedures to ensure the completeness and accuracy of documentation to support the percentage of students that lack a high school diploma or its equivalent. Explanation of disagreement with audit ...
High School Diploma or Equivalent Recommendation: We recommend that the District establish policies and procedures to ensure the completeness and accuracy of documentation to support the percentage of students that lack a high school diploma or its equivalent. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will provide district-level training for registrar personnel on eligibility thresholds related to reporting ratios, including the percentage of students without a high school diploma or equivalent. Training will include guidance on required documentation, verification steps, and procedures to ensure the completeness and accuracy of supporting records. Updated procedures will be shared with all registrar staff to promote consistency across campuses and ensure compliance with reporting requirements. Responsible party: Registrar, Workforce Education Planned completion date for corrective action plan: April 30, 2026 Plan to monitor completion of corrective action plan: Workforce Education leadership will conduct monthly reviews to confirm that documentation supporting eligibility ratios is complete, accurate, and aligned with established procedures. Any discrepancies identified during monthly reviews will be addressed with registrar staff to ensure ongoing compliance and continuous improvement.
Gramm-Leach-Bliley Act Recommendation: We recommend that the District update its written information security program to ensure it includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: ...
Gramm-Leach-Bliley Act Recommendation: We recommend that the District update its written information security program to ensure it includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The District will review and update its written information security program to ensure all required elements are included and fully aligned with applicable state and federal requirements. Updates will be completed and implemented in coordination with the appropriate departments to ensure compliance and ongoing monitoring. Responsible party: Director of Network Operations & Senior Director of Information Services Planned completion date for corrective action plan: April 30, 2026 Plan to monitor completion of corrective action plan: • The Director of Network Operations and Senior Director of Information Services will conduct periodic reviews to verify that updates to the information security program are completed, documented, and implemented as intended. • Progress will be reviewed with relevant departments to ensure ongoing compliance and to address any gaps identified during implementation.
240 Day Outstanding Payments Recommendation: We recommend the District implement a review process for outstanding student payments to ensure any that include Title IV funds are refunded to the U.S. Department of Education within 240 days. Explanation of disagreement with audit finding: There is no d...
240 Day Outstanding Payments Recommendation: We recommend the District implement a review process for outstanding student payments to ensure any that include Title IV funds are refunded to the U.S. Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: The Financial Aid Coordinator will create and maintain a SharePoint spreadsheet to effectively track and monitor outstanding student payments. The Workforce Finance Department will support the setup and ensure the spreadsheet aligns with established financial monitoring practices. Responsible party: Financial Aid Coordinator and Workforce Finance Department Planned completion date for corrective action plan: April 30, 2026 Plan to monitor completion of corrective action plan: The Financial Aid Coordinator and Workforce Finance Department will conduct monthly reviews to ensure the spreadsheet is updated, accurate, and used consistently for monitoring outstanding payments.
Special Tests and Provisions Recommendation: It is recommended that the District strengthen its internal controls over the R2T4 calculation process by implementing a secondary review or quality-assurance check of scheduled clock hours prior to finalizing R2T4 calculations. Staff should receive targe...
Special Tests and Provisions Recommendation: It is recommended that the District strengthen its internal controls over the R2T4 calculation process by implementing a secondary review or quality-assurance check of scheduled clock hours prior to finalizing R2T4 calculations. Staff should receive targeted training on the requirements of 34 CFR § 668.22, particularly regarding the use of scheduled hours in determining earned aid and post-withdrawal disbursement eligibility. Additionally, standardized calculation worksheets or system-generated hour reports should be utilized to reduce reliance on manual entry and minimize the risk of human error. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actions planned in response to finding: Financial Aid Coordinators from both technical colleges will collaborate to review and audit each other's RT24 calculations to ensure accuracy, accountability, and compliance with regulatory requirements. Responsible party: Financial Aid Coordinator Planned completion date for corrective action plan: April 1, 2026 Plan to monitor completion of corrective action plan: Monthly meetings with the Workforce Finance Department will be held to review RT24 calculations, address discrepancies, and confirm ongoing compliance.
« 1 20 21 23 24 2109 »