Corrective Action Plans

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Corrective Action Plan: To prevent this issue from recurring, we have implemented an additional data validation step during the preparation of the Graduates Only Enrollment Submission. Specifically, we will now cross-check the "last date of attendance" field for all graduating students to ensure tha...
Corrective Action Plan: To prevent this issue from recurring, we have implemented an additional data validation step during the preparation of the Graduates Only Enrollment Submission. Specifically, we will now cross-check the "last date of attendance" field for all graduating students to ensure that it aligns with the official last day of the term, as defined by the academic calendar. In this case, the correct date should have been December 20, 2024; however, the file incorrectly populated the field with December 23, 2024. We are reviewing the logic in the data generation process to identify and correct the source of the discrepancy. Moving forward, the Registrar’s Office will confirm this date field prior to each submission to the Clearinghouse to ensure compliance with NSLDS requirements. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2025. Contact Person: Caitlin Laurie, Director of Financial Aid Mark Powers, Registrar
Corrective Action Plan: The individual did not have a social security number (“SSN”) on file in Banner. As a result, although the enrollment data was transmitted to the National Student Clearinghouse, the missing SSN went unnoticed until June 2025, when materials were being gathered for the audit. T...
Corrective Action Plan: The individual did not have a social security number (“SSN”) on file in Banner. As a result, although the enrollment data was transmitted to the National Student Clearinghouse, the missing SSN went unnoticed until June 2025, when materials were being gathered for the audit. The Director of Student Financial Aid was able to locate the student’s SSN in PowerFaids and provide it accordingly. We then manually updated the student’s Fall 2024 and Spring 2025 enrollment data in NSLDS to ensure their record was complete. To help prevent this type of issue in the future, both the Registrar and Director of Student Financial Aid have implemented a process that compares missing or potentially incorrect SSNs in Banner against the data in PowerFaids. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2025. Contact Person: Caitlin Laurie, Director of Financial Aid Mark Powers, Registrar
Finding No. 2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...
Finding No. 2025-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements and will continue to have the independent auditor prepare the annual financial statements. Additionally, the Organization will prepare the credit loss calculation going forward. Anticipated Completion Date: Ongoing
Corrective Action: See above corrective action plan for 2025-002. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar
Corrective Action: See above corrective action plan for 2025-002. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar
Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and syst...
Corrective Action: To prevent future occurrences of PELL and Direct Loans award findings identifying students not enrolled, withdrawn, and over-awarded aid. • Staff Training o Additional training sessions will be conducted for Student Finance staff to enhance understanding of awarding rules and system functionality. o Training will focus on identifying and correcting over-awarding scenarios before disbursement. • System Monitoring o Regular audits of the Ellucian System will be performed to ensure continued accuracy in aid calculations and refund processing. • Policy Enforcement o A formal policy will be adopted requiring aid disbursement only after census verification. o Exception will be documented and reviewed by the Vice President of Financial Administration. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: To be completed by March 1, 2026
The 2023-24 Single Audit identified 12 delinquent NSLDS reports for the 2023-24 academic year, with delays ranging from 180 to 459 days. The 2024-25 Single Audit showed improvement, with only 5 of 9 reports filed late for the 2024-25 academic year, and delays reduced to 80-155 days. Corrective Actio...
The 2023-24 Single Audit identified 12 delinquent NSLDS reports for the 2023-24 academic year, with delays ranging from 180 to 459 days. The 2024-25 Single Audit showed improvement, with only 5 of 9 reports filed late for the 2024-25 academic year, and delays reduced to 80-155 days. Corrective Action: To prevent future occurrences of missed NSLDS reporting, the following steps have been implemented: • Cleanup of Past Delinquencies o All outstanding 2024-25 reports have been reviewed and submitted by October 3, 2025. o A reconciliation audit will be conducted to ensure all NSLDS records match institutional data. • Process Improvement o Implemented a centralized calendar with automated reminders for NSLDS reporting deadlines. o Established monthly reconciliation between internal Student Information System and NSLDS data. • Staffing and Training o The registrar is the primary reporting coordinator to the National Student Clearinghouse, with support from both Student Financial Services and ITS. o A standard operating procedure (SOP) has been documented to guide future reporting efforts. • Management Oversight o The Vice President for Academic Administration and ITS must also ensure that all these processes and departments are working to ensure the student data is being reported correctly and on-time. We are confident that these measures will address the issue of failure to report to the NSC and ensure full compliance with NSLDS reporting requirements in the future. Contact Persons: Duane Valencia, Assistant Financial Vice President – Student Finance; Jason Kowarsch, Registrar Completion Date: October 3, 2025
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Year ended June 30, 2025 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both p...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Year ended June 30, 2025 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information
Finding 2025-001 Incorrect NSLDS Reporting: The examination disclosed 1 student, out of 25 student files tested, in which NSLDS was not updated within the 60-daytimeframe of their status change. The student graduated on May 9, 2025 but the status change was not certified until September 5, 2025. Cor...
Finding 2025-001 Incorrect NSLDS Reporting: The examination disclosed 1 student, out of 25 student files tested, in which NSLDS was not updated within the 60-daytimeframe of their status change. The student graduated on May 9, 2025 but the status change was not certified until September 5, 2025. Corrective Action Plan The College of Eastern Idaho Financial Aid Office and Registrar Office acknowledges the NSLDS reporting finding. Our corrective action plan will strengthen oversight procedures to ensure all student enrollment status changes are reported accurately and within the required 60-day timeframe. The Registrar's Office will implement a formalized reporting schedule with National Student Clearinghouse (NSC), to address enrollment changes occurring during non-standard reporting periods such as summer terms. In addition, the Registrar's Office will designate and train a second staff member authorized to report enrollment information to NSC as needed to ensure continuity and timely reporting. Person(s) Responsible: Raquel Cuevas, Tiffany Cleverly Timing for Implementation: Immediate 01.01.2026
Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports....
Finding 2025-001 Reporting Requirements Description of Finding Per the corresponding grant agreements with State of Connecticut Department of Aging and Disability Services, various financial reporting requirements on programs include monthly, quarterly and annual fiscal year-end expenditure reports. The Agency did not submit October 2024, January 2025, May 2025 and September 2025 monthly expenditure reports by the prescribed deadline (i.e. 15 days after month end) or the FY 2025 annual expenditures report by the prescribed deadline (i.e. 45 days after fiscal year-end). In addition, the Agency did not submit the second or fourth quarter expenditure reports by the prescribed deadline (i.e. 15 days after month end). Statement of Concurrence Management concurs with this finding. Corrective Action While management was aware of the reporting requirements, supporting information from the Agency’s grantees is not always available to submit actual expenditure data by the prescribed deadlines. We will add additional controls to monitor the deadlines of various reporting requirements as well as request formal extensions and retain for audit purposes when necessary. Name of Contact Person Alison Dvorak, Executive Director Projected Completion Date The implemented control described above will be in operation for all future audit periods.
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Unless it expects to submit its next updated enrollment report to the Secretar...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2025 Award Year; U.S. Department of Education Criteria or Specific Requirement Unless it expects to submit its next updated enrollment report to the Secretary within the next 60 days, a school must notify the Secretary within 30 days after the date the school discovers that a loan under title IV of the Act was made to or on behalf of a student who was enrolled or accepted for enrollment at the school, and the student has ceased to be enrolled on at least a half-time basis or failed to enroll on at least a half-time basis for the period for which the loan was intended (CFR 685.309(b)(2)(i)). Condition Found Three students out of the 16 selected for status change testing had their status change reported to the National Student Loan Data System (“NSLDS”) outside of the maximum 60-day window. Changes were reported 5 days later than the requirement of 60 days. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University intends to report status changes within the 60-day requirement going forward. Names of Contact Person Responsible for Correction Action: Gloria Arcia, Ed.D., Executive Vice President for Finance and Administration / Chief Financial Officer Anticipated Completion Date: October 2, 2025
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should strengthen their record retention policy to ensure that proper support for disbursements is maintained. Explanat...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should strengthen their record retention policy to ensure that proper support for disbursements is maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will maintain invoices for all disbursements Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: January 30, 2026 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Jennifer Medearis at 309-356-1112.
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should ensure move-out notifications are provided to the accounting office in a timely manner to ensure the tenant's se...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: The Organization should ensure move-out notifications are provided to the accounting office in a timely manner to ensure the tenant's security deposit is processed and refunded within 30 days of the move out date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will process the related move-out notifications in a timely manner and ensure future security deposits are refunded within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: January 30, 2026
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are the...
Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to monitor monthly financial results and accounting information as correction is not practical. Name(s) of the contact person(s) responsible for corrective action: Jennifer Medearis Planned completion date for corrective action plan: In process
BA will create a spreadsheet in addition to the reports in systems 3000 to maintain a cafeteria balance that does not exceed (3) months average expenditures.
BA will create a spreadsheet in addition to the reports in systems 3000 to maintain a cafeteria balance that does not exceed (3) months average expenditures.
GRTC acknowledges this finding and will continue to address this issue via updated grant management processes and training additional finance staff on grant writing, pre-award and post-award activities.
GRTC acknowledges this finding and will continue to address this issue via updated grant management processes and training additional finance staff on grant writing, pre-award and post-award activities.
GRTC concurs with the finding. Due to staff turnover on both the company and city sides, the Director of Finance wasn't aware of this requirement spelled out in the MOU. It didn't come to their attention until the audit finding disclosed such information. Given that these funds are now exhausted, th...
GRTC concurs with the finding. Due to staff turnover on both the company and city sides, the Director of Finance wasn't aware of this requirement spelled out in the MOU. It didn't come to their attention until the audit finding disclosed such information. Given that these funds are now exhausted, the Company doesn't see that a prospective remedy is needed however in the future will be more diligent in reviewing and adhering to compliance matters in funding agreements. In company's defense not once did anyone at the City of Roanoke remind or even notify GRTC that this information was needed/requested/desired at any time.
GRTC acknowledges this finding and will continue to address this issue via updated grant management processes and training additional finance staff on grant writing, pre-award and post-award activities.
GRTC acknowledges this finding and will continue to address this issue via updated grant management processes and training additional finance staff on grant writing, pre-award and post-award activities.
The District will replace obsolete kitchen equipment to bring down food service cash balances
The District will replace obsolete kitchen equipment to bring down food service cash balances
New Management will work internally to report WIOA and Work First NJ grant into the District's financial reporting system. In the meantime, regular and timely closing procedures are already being performed in order to adequaely integrate detail of grant reporing with the financial reporting system.
New Management will work internally to report WIOA and Work First NJ grant into the District's financial reporting system. In the meantime, regular and timely closing procedures are already being performed in order to adequaely integrate detail of grant reporing with the financial reporting system.
Finding: 2025-001 Finding: The provisions of 34 CFR 668.22 were not followed. Students were not notified of the required communication related to a post-withdrawal disbursement of federal direct loans. Criteria: The University must comply with 34 CFR Section 668.22. Condition: We tested nine officia...
Finding: 2025-001 Finding: The provisions of 34 CFR 668.22 were not followed. Students were not notified of the required communication related to a post-withdrawal disbursement of federal direct loans. Criteria: The University must comply with 34 CFR Section 668.22. Condition: We tested nine official withdrawal samples as part of Return of Title IV Funds testing. Of those nine samples, one student had received a post-withdrawal disbursement of federal subsidized and unsubsidized direct loans. The student did not receive written notification that is required of federal loan post-withdrawal disbursement. Upon further evaluation by the University’s management, there were two additional students who received a post-withdrawal disbursement of federal loans without receiving the required communication. Cause: For the Fall 2024 semester, the University did not have a procedure in place to properly send students or student’s parents the required communication of federal loan post-withdrawal disbursements. Effect: The provisions of 34 CFR 668.22 were not followed and thus the students were not notified of the required communication related to a post-withdrawal disbursement of federal direct loans. Questioned Costs: There were no questioned costs associated with this finding. Recommendation: We recommend that the University update their internal controls related to post-withdrawal disbursements and send required communications prior to making a post-withdrawal disbursement of federal loans. Corrective Actions Taken: We agree with this finding and recommendation. Procedures have been updated to ensure that required written notifications are sent to students or parents in accordance with 34 CFR 668.22 prior to, or in conjunction with, any post-withdrawal disbursement of federal direct loans. Staff have been trained on the revised procedures, and controls are in place to ensure that required communications are sent timely and documented. Management will continue to monitor this process to confirm ongoing compliance. Name of Responsible Person: Dr. Heidi Reid, Assistant Vice President of Enrollment Management Completion Date: November 25, 2025
Finding 1173183 (2025-001)
Material Weakness 2025
P33
IL
Finding 2025-001 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation – personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to the...
Finding 2025-001 Allowable Costs/Cost Principles (Material Weakness) Condition: Compensation – personal services: For this program, there was no evidence that actual employee time was tracked, reviewed and approved, or the actual time spent was used as a basis for allocating personnel charges to the grant before payroll period ending February 28, 2025. Correction Action Planned: • Effective March 1, 2025, each location used a time sheet for tracking actual hours worked on grants. This time sheet includes all grants that the employee worked on and non-grant time. The time sheet is signed by the employee and reviewed and approved by the employee’s supervisor ensuring time spent on grant is accurately recorded. • The People & Operations Manager retains completed time sheets together with other expenditure support for grant reimbursement. The contract accountants review the actual salary expense against initial budgeted grant expense and make necessary adjustments to charges to reflect accurate salary expense for each grant. The Controller or Principal from the contract accounting firm reviews and approves grant accounting adjustments prior to completion of changes. Completion Date: March 1, 2025 Name of Contact Person Responsible for the Plan: Nuwan Samaraweera, COO
Finding #2025-001 – Limited Segregation of Duties (Prior Year Finding #2024-001) Condition: The available office staff precludes a proper segregation of duties for processing payroll. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a ...
Finding #2025-001 – Limited Segregation of Duties (Prior Year Finding #2024-001) Condition: The available office staff precludes a proper segregation of duties for processing payroll. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district’s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information monthly. Contact Person: Cheryl Troost Anticipated Completion: Not Applicable
Comments on the Finding and Each Recommendation: During the year ended June 30, 2025, the Property overpaid management fees by $1,741. Action(s) taken or planned on the finding: Management concurs with the finding recommendation. Management will review its calculation of management fees and the Agen...
Comments on the Finding and Each Recommendation: During the year ended June 30, 2025, the Property overpaid management fees by $1,741. Action(s) taken or planned on the finding: Management concurs with the finding recommendation. Management will review its calculation of management fees and the Agent will reimburse $1,741 to the Property.
Significant deficiency in Internal Control over Compliance and Questioned Costs Corrective Action Plan: Training will be provided to campuses and departments as well as Finance staff on the beginning and end dates of services and/or items to be purchased with grant funds. The Grant Development depar...
Significant deficiency in Internal Control over Compliance and Questioned Costs Corrective Action Plan: Training will be provided to campuses and departments as well as Finance staff on the beginning and end dates of services and/or items to be purchased with grant funds. The Grant Development department will reiterate to all grant program managers the beginning and end dates of the grants they manage to ensure compliance. Estimated Completion Date: February 28, 2026 Management Contact: Pamela Evans, Senior Executive Director of External Funding & Grant Development
Significant deficiency in Internal Control over Compliance and Noncompliance Corrective Action Plan: A new Executive Manager of Inventory Management has been hired. He is tasked with training, updating physical inventory practices and requirements, and ensuring that physical inventories are complete...
Significant deficiency in Internal Control over Compliance and Noncompliance Corrective Action Plan: A new Executive Manager of Inventory Management has been hired. He is tasked with training, updating physical inventory practices and requirements, and ensuring that physical inventories are completed. Estimated Completion Date: March 31, 2026 Management Contact: Tony Warfield, Executive Director of Inventory Management
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