Corrective Action Plans

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Finding Type: Non Compliance 10.553 and 10.555. Name of Contact Person: Dr. Judy Kaegi, Superintendent. Recommendation: We recommend that all food solicitations include the proper language to ensure that food products comply with the Buy American provision. Corrective Action: The District will ensur...
Finding Type: Non Compliance 10.553 and 10.555. Name of Contact Person: Dr. Judy Kaegi, Superintendent. Recommendation: We recommend that all food solicitations include the proper language to ensure that food products comply with the Buy American provision. Corrective Action: The District will ensure this language is included in all food solicitations going forward. Proposed Completion Date: Immediately.
The Municipality is in the process of changing to a new accounting system that allows Section 8 Program transactions to be recorded and thus maintain a complete and reliable accounting record.
The Municipality is in the process of changing to a new accounting system that allows Section 8 Program transactions to be recorded and thus maintain a complete and reliable accounting record.
FINDING 2025-011 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the cash draws during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and Senior...
FINDING 2025-011 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the cash draws during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and Senior Accountant post June 30, 2025 – these enhanced controls and processes have been put in place. Anticipated Completion Date: Completed Fall 2025 and Ongoing
FINDING 2025-010 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the allowable costs during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and H...
FINDING 2025-010 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the allowable costs during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and HR leader post June 30, 2025 – these enhanced controls and processes have been put in place, and all payroll and other expenses are detailed, supported, and filed appropriately. Anticipated Completion Date: Completed Fall 2025 and Ongoing
FINDING 2025-009 Name of Responsible Individual: Lisa Simon, CPA, CFO, Terri Helt, Senior Accountant, Tracy Jenkins, Student Account Billing Coordinator, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: The University acknowledges the FISAP report was filed with incorrect data and...
FINDING 2025-009 Name of Responsible Individual: Lisa Simon, CPA, CFO, Terri Helt, Senior Accountant, Tracy Jenkins, Student Account Billing Coordinator, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: The University acknowledges the FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provided for the FISAP will be accurate going forward. Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. ECSI has been updated with the Cash on Hand documents that we have from the Department of Education. The University is currently working with ECSI so that we are able to submit Perkins information/files to the Department of Education. Anticipated Completion Date: June 2026
FINDING 2025-008 Name of Responsible Individual: Tracey Jenkins, Student Account Billing Coordinator/Lisa Simon, CPA, CFO Corrective Action: Wheeling University worked with ECSI regarding Perkins information last year. With the Perkins program ending, we realized that we needed to move in the direct...
FINDING 2025-008 Name of Responsible Individual: Tracey Jenkins, Student Account Billing Coordinator/Lisa Simon, CPA, CFO Corrective Action: Wheeling University worked with ECSI regarding Perkins information last year. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is currently working with ECSI so that we can submit Perkins information/files to the Department of Education. We have gathered information (promissory notes, bankruptcy details, payment information, etc.) as we have been able to locate it, and and we have sorted account in alpha order to assist ECSI with the process. We will continue to update this process. Anticipated Completion Date: June 2026
FINDING 2025-007 Name of Responsible Individual: Lisa Simon, CFO, Terri Helt, Senior Accountant, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: Wheeling University acknowledges that we were not in compliance with the 15-day reporting window for a couple of the students in questi...
FINDING 2025-007 Name of Responsible Individual: Lisa Simon, CFO, Terri Helt, Senior Accountant, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: Wheeling University acknowledges that we were not in compliance with the 15-day reporting window for a couple of the students in question. This is due to the fact that the University is on HCM1 and has to do refunds prior to the export to COD. We know this is a finding for multiple departments and internal controls. With that, there was a delay on these two students that were outside the 15-day window. We now have a policy and procedure in place for the HCM1 work flow. Also, have new staff in place to regulate this, so that we always are following the regulations and staying compliant. The procedure is to make sure we do not have this finding again and that we stay in compliance with the Department of Education reporting requirement. Anticipated Completion Date: September 2025 and Ongoing
FINDING 2025-006 Name of Responsible Individual: Rachel Heavilin, HR Generalist/Payroll Corrective Action: The payroll Process for Federal Work Study: Student punches in on a computer or cell phone to log in and out when working at the start of their shift and the end of their shift. Timecards can b...
FINDING 2025-006 Name of Responsible Individual: Rachel Heavilin, HR Generalist/Payroll Corrective Action: The payroll Process for Federal Work Study: Student punches in on a computer or cell phone to log in and out when working at the start of their shift and the end of their shift. Timecards can be approved by their supervisor/manager daily, weekly, or by the pay period which is every two weeks. The pay period ends on a Friday with the payroll processing to begin on the following Monday. On that Monday, all timecards must be corrected/updated and approved before they can be processed. Timecards with errors cannot be processed. Once the new HR and Payroll leader arrived, she instituted this approval process and requirement and checks and balances. Staff are trained in these processes upon hiring as well. Anticipated Completion Date: November 2025
FINDING 2025-005 Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been...
FINDING 2025-005 Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of five days or more, then the R2T4 would have been accurate. The R2T4 process has been working correctly following our R2T4 policy to make sure the days are correct in the system before the R2T4 is submitted. For the years moving forward this will be verified before any R2T4 is calculated and submitted. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2025
FINDING 2025-004 Name of Responsible Individual: Tracy Jenkins, Student Account Billing Coordinator Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an ...
FINDING 2025-004 Name of Responsible Individual: Tracy Jenkins, Student Account Billing Coordinator Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. There was one student that was at 31 days and this process has been updated. Anticipated Completion Date: January 2025
FINDING 2025-003 Name of Responsible Individual: Shelia Yates-Mattingly, Registrar Corrective Action: In response to Finding 2025-003, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005, Finding 2023-005 ...
FINDING 2025-003 Name of Responsible Individual: Shelia Yates-Mattingly, Registrar Corrective Action: In response to Finding 2025-003, Wheeling University will continue the enrollment reporting process that was implemented in October 2023, which was in response to Finding 2022-005, Finding 2023-005 and continued with the Finding 2024-003. With the stability of staffing in the Registrar’s Office and Financial Aid Office and the level of experience and competence of this staff, enrollment reporting has been completed within the parameters of regulatory guidelines. The Registrar’s Office submits enrollment reports as scheduled and subsequent error resolution reports as appropriate. The Financial Aid Office reviews identified NSLDS errors, corrects and resubmits them timely. Regularly scheduled meetings, including the Registrar’s and Financial Aid Offices, continue as noted in corrective actions for Findings 2022-005, 2023-005, and 2024-003. These meetings serve as the platform to discuss and address identified enrollment reporting concerns/issues timely, resulting in improved accuracy in enrollment reporting and timeliness in error resolution. In addition, attendance through Census will be monitored in an effort better identify registered but not enrolled students for administrative action and timely reporting. Institutional enrollment reports will be used to identify students who have chosen not to continue their studies at the University but without withdrawing from the institution to alert departments to execute their operational protocols for students who have discontinued enrollment. Students who officially withdraw pursuant to established University protocols will be required to consult with Financial Aid during this process. University departments will continue to be informed of student withdrawals as they occur to inform their practices. Anticipated Completion Date: Processes in place since October 2023; new measures implemented January 2025
FINDING 2025-002 Name of Responsible Individual: Terri Helt, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls to ensure accurate, timely, and consistent reporting. In addition, this has created a reasonable transitio...
FINDING 2025-002 Name of Responsible Individual: Terri Helt, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls to ensure accurate, timely, and consistent reporting. In addition, this has created a reasonable transition plan during employee turnover, as well as ensures proper and timely filings. The corrective action involves drawing down the funds from the G5 federal website and issuing refunds to students that day. There is a checks and balance process built in, so multiple staff members are involved with the process. The financial aid department calculates the amount of a federal drawdown and relays that information to the business department. The senior accountant draws the appropriate amount of federal financial aid. The student accounts billing coordinator applies aid to the various student accounts in the software. After the aid has been applied, the student accounts billing coordinator determines if a refund is due to the students. Any student that is entitled to a refund will be cut for a refund check that day. The students will then have a window of opportunity to come pick up the refund checks. Within two business days, any students who have not picked up their refund checks will have them mailed to their address on file with the University. This process has been developed to ensure that students receive their refunds in a timely and accurate manner. Anticipated Completion Date: Completed July 2025 and Ongoing
The NetSuite implementation and optimization, overseen by Joan Hayner, Interim Finance and Operation Lead, has been in process throughout 2025, which has allowed for the streamlining of many processes. As of July 2025, the schedule of federal expenditures was automatically produced in NetSuite using...
The NetSuite implementation and optimization, overseen by Joan Hayner, Interim Finance and Operation Lead, has been in process throughout 2025, which has allowed for the streamlining of many processes. As of July 2025, the schedule of federal expenditures was automatically produced in NetSuite using expenditure data within the accounting system, rather than being prepared manually. In order to ensure that the SEFA is being produced accurately and completely, the Accounting Manager, who joined the Alliance in April 2025, will become thoroughly familiar with the reporting requirements for the Alliance’s federal awards and work with NetSuite to ensure the data is accurately reflected in the system. As of March 2026, the Alliance is caught up on payments to vendors and their system now has information about the date a program service or item was for and the Alliance is better able to identify what period an expense belongs to.
Starting in May 2024, the Alliance adapted its monthly Time and Effort Report that is reviewed by Kim Atkins, Executive Director, to be used for allocation of expenses other than payroll. This ensures a consistent, reviewed and authorized report is being used for expense allocation. This report is s...
Starting in May 2024, the Alliance adapted its monthly Time and Effort Report that is reviewed by Kim Atkins, Executive Director, to be used for allocation of expenses other than payroll. This ensures a consistent, reviewed and authorized report is being used for expense allocation. This report is shared monthly with the Alliance’s funding agencies along with the submission of monthly vouchers for processing. During the year ended June 30, 2025, the Alliance has ensured that allocations were signed off on by Kim and has significantly reduced the amount of finance staff time required to process the allocation of administrative costs. The data from this monthly report is entered into NetSuite for allocation of administrative costs but subsequent review of the allocation program in NetSuite determined that the proper adjustment for adding new grants had not been built into the program. The Accounting Manager, Sarah Burgess, is currently working with NetSuite to fix this problem going forward. As of July 1, 2025 the Alliance is modifying all of its grants to adopt the 15% de minimis cost rate for all expenses other than personnel, direct program, and space costs.
As of November 2025, the Alliance has hired an Accountant, Anna Panyuta, with extensive experience in handling the cost documentation requirements for housing programs. She is currently working with the Director of Program Services to ensure all agency housing programs are meeting documentation requ...
As of November 2025, the Alliance has hired an Accountant, Anna Panyuta, with extensive experience in handling the cost documentation requirements for housing programs. She is currently working with the Director of Program Services to ensure all agency housing programs are meeting documentation requirements and will be transitioning in April 2026 to assuming responsibilities for the Continuum of Care program from Emma Sobocinski. This will include a complete review of the match program, how to work with the sub-awardees and ensuring proper documentation of the match. Again, it must be noted that there are potential changes to this program pending legal action taken by HUD.
As of September 2025, the Continuum of Care program was placed under the responsibility of the Director of Program Services, Quinn Lee, who has extensive experience managing housing programs in her previous employment, including federal programs. She is currently working to respond to the audit find...
As of September 2025, the Continuum of Care program was placed under the responsibility of the Director of Program Services, Quinn Lee, who has extensive experience managing housing programs in her previous employment, including federal programs. She is currently working to respond to the audit findings and rebuild the appropriate agreements and documentation with sub-awardees to meet the requirements. It must be noted that HUD has entered into legal action to make significant changes to this program which may affect how the Alliance is required to respond in the future.
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet...
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet HUD-92457-A by someone other than the preparer prior to submitting it to HUD. We will implement controls to ensure the budget worksheet HUD-92457-A is reviewed by someone other than the preparer prior to being submitted to HUD. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured acc...
Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026
The University will more closely review the data submitted regarding tuition and fees being reported on the FISAP. This will include validating and reconciling the amounts reported on the FISAP to the University's general ledger. This has been completed as of March 2, 2026 for fiscal year 2024-2025.
The University will more closely review the data submitted regarding tuition and fees being reported on the FISAP. This will include validating and reconciling the amounts reported on the FISAP to the University's general ledger. This has been completed as of March 2, 2026 for fiscal year 2024-2025.
The Financial Aid staff will receive ongoing training on accurate determination of withdrawal date, last date of attendance (LDA), and correct payment period start and end dates. The Director and Assistant Director will review all R2T4 calculations for accuracy prior to finalization, including verif...
The Financial Aid staff will receive ongoing training on accurate determination of withdrawal date, last date of attendance (LDA), and correct payment period start and end dates. The Director and Assistant Director will review all R2T4 calculations for accuracy prior to finalization, including verification of withdrawal date, LDA, and payment period start and end dates. The Director and Assistant Director will ensure that all applicable funds are returned to the Department of Education and properly removed from the students' accounts within the required time frame.
The East Central University Records Office reports enrollment to the National Student Clearinghouse (NSC). The NSC then transmits that data to the National Student Loan Data System (NSLDS) where it becomes part of the financial aid record. The graduate student enrollment status issue was addressed i...
The East Central University Records Office reports enrollment to the National Student Clearinghouse (NSC). The NSC then transmits that data to the National Student Loan Data System (NSLDS) where it becomes part of the financial aid record. The graduate student enrollment status issue was addressed in March 2025 as a result of the 2024-year audit. Importantly, because that correction was made in March of 2025, it was expected that the 2025-year audit identified Spring 2025 semester students prior to when the correction was made. The Records Office is confident this particular issue was fully resolved in March 2025 in accordance with the action plan put forward at the time. With regard to the student's status effective date differing between NSLDS and Colleague, considerable time has been devoted to investigating this case. This includes a one-hour consultation with Strata information Group (SIG) on 3/6/2026. However, ECU is not able to determine where the date reported to NSLDS came from. Much review of the Colleague to NSC reporting procedures has taken place since Fall 2024, which gives the Records Office confidence that whatever the cause of this data discrepancy, it is unlikely to represent a current systemic problem. However, the Records Office will add to the list of preliminary data checks (i.e. , prior to submitting the Colleague file to NSC), to randomly select students who have a within-term change of status and verify that the date in the NSC file matches what we expect to see in Colleague. With regard to Spring graduated status effective dates exceeding the end of the term, while working with the SIG consultant to review procedures for NSC reporting, it was noticed that Colleague requires NSC reporting period dates to not exceed the end of term. This caused the Records Office to raise the question of the award date. ECU was able to determine that NSC does expect the last day of term and the award date to match. Campus stakeholders were notified that the historic practice was ending. Beginning with Fall 2025, the award date and end of term match. While the Records Office is confident much progress has been made, minor findings through 2026 are possible.
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30,2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 202...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF JUNCOS CORRECTIVE ACTION PLAN FOR THE FISCAL YEAR ENDED JUNE 30,2025 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2024 – June 30, 2025 Fiscal Year: 2024-2025 Principal Executive: Hon. Alfredo Alejandro Carrión, Mayor Contact Person: Mrs. Iris J. Ramos Morán, Finance Director Phone: (787)734-0335 Original Finding Number: 2025-003 Statement of Concurrence or Non concurrence: We do not concur with the auditors’ finding Corrective Action: The Municipality does not agree with the finding because we understand that it is the responsibility of the corresponding pass-through agency, which is why we did not request a review and modification of the budget. For the next fiscal year, the Municipality will remain vigilant in meeting the compliance requirements for the program. Implementation Date: Fiscal year 2025-2026. Responsible Person: Iris J. Ramos Morán
Recommendation: We recommend that Management continuously strive to achieve maximum segregation of duties as much as possible and hire new employees. It is also important for the Commissioners to continue to provide oversight of the financial accounting. Because of the inherent difficulty to achieve...
Recommendation: We recommend that Management continuously strive to achieve maximum segregation of duties as much as possible and hire new employees. It is also important for the Commissioners to continue to provide oversight of the financial accounting. Because of the inherent difficulty to achieve a proper segregation of duties, we recommend that the Commissioners develop and establish additional policies and controls in order to minimize the risk of material misstatement of fraud. View of Responsible Officials: Management is aware of this condition and has assessed the costs to achieve maximum segregation of duties. Management has determined that these costs exceed the potential benefit of hiring additional employees. Management continues to strive to achieve maximum segregation of duties possible with the current number of employees. The Commissioners will continue to provide oversight of the financial accounting.
Upon discovering issues related to our Sliding Fee Discounts, Valle del Sol, Inc. (Vds) addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. VdS is working on a 3 point review system and had a mandatory train...
Upon discovering issues related to our Sliding Fee Discounts, Valle del Sol, Inc. (Vds) addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged for services at a discounted rate. VdS is working on a 3 point review system and had a mandatory training of all front desk, petient contact center and insuarnce verification teams on insurance verification and application of sliding fee forms via texts using a system called Luma. Our staff were fully retrained on the application of the sliding fee and the review of demographic data and income verification based on our revised policy.
2025-002: Other Matter – Equipment and Real Property Management Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Reinforce compliance with annual physical inventory requirements. Est...
2025-002: Other Matter – Equipment and Real Property Management Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Reinforce compliance with annual physical inventory requirements. Establish a monitoring process to ensure timely completion of physical inventories. Continue leveraging alternative controls but use them as supplements, not substitutes, for physical verification. Action Taken: The Organization agrees with the finding and have implemented procedures to ensure
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