Corrective Action Plans

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Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with...
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with all Medicaid workers, including NC Fast Learning Gateway Training “Supplemental Security Income (SSI) Course”. Proposed Completion Date: June 30, 2026. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issues and modify the controls as needed.
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with...
Corrective Action: Trainings, Policy, and Procedures are being developed for all Medicaid caseworkers to follow. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Also, a training on SSI Termination / Ex Parte will be conducted with all Medicaid workers, including NC Fast Learning Gateway Training “Supplemental Security Income (SSI) Course”. Proposed Completion Date: June 30, 2026. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issues and modify the controls as needed.
On a going-forward basis, management will enhance its monitoring of compliance with these requirements to ensure that EIV reports are run earlier than, but not more than 120 days before a tenant’s required annual recertification date.
On a going-forward basis, management will enhance its monitoring of compliance with these requirements to ensure that EIV reports are run earlier than, but not more than 120 days before a tenant’s required annual recertification date.
Finding Number 2025-001. Enrollment Reporting - The College hired a full-time Registrar in December 2025. Upon onboarding, the Registrar will collaborate with the College’s third-party consultant(s) to conduct a comprehensive review and re-evaluation of the enrollment reporting configuration and ass...
Finding Number 2025-001. Enrollment Reporting - The College hired a full-time Registrar in December 2025. Upon onboarding, the Registrar will collaborate with the College’s third-party consultant(s) to conduct a comprehensive review and re-evaluation of the enrollment reporting configuration and associated business processes. This review will ensure alignment with federal reporting requirements and institutional best practices. During this review period, the Registrar and the Financial Aid Office will jointly implement ongoing monitoring procedures to ensure that all students are accurately captured and that enrollment statuses are correctly and timely reported to the National Student Loan Data System (NSLDS). These monitoring controls will remain in place until the enrollment reporting system and processes are fully vetted and validated for compliance. Anticipated Completion Date - February 28, 2026. Responsible Contact Person for Planned Corrective Action: Dominique Colyer, Director of Financial Aid
The District’s Director of Business Affairs conducts reviews of meal counts manually entered into the District’s point of sale system and the CRRS, and verifies the counts entered manually into the CRRS system. These review procedures are acknowledged by initials/signatures.
The District’s Director of Business Affairs conducts reviews of meal counts manually entered into the District’s point of sale system and the CRRS, and verifies the counts entered manually into the CRRS system. These review procedures are acknowledged by initials/signatures.
Corrective Action Plan for Finding 2025-001 We are in receipt of the Finding Required to be reported by the Uniform Guidance regarding the Reporting Compliance Requirement. Management agrees with the finding. The discrepancy in current-year reporting resulted from a computational oversight caused by...
Corrective Action Plan for Finding 2025-001 We are in receipt of the Finding Required to be reported by the Uniform Guidance regarding the Reporting Compliance Requirement. Management agrees with the finding. The discrepancy in current-year reporting resulted from a computational oversight caused by a formula error within the reporting templates. Where possible, we will add automated check figures to the reporting spreadsheets to validate data accuracy and strengthen internal review procedures. Jamie Moore, Accounting Manager, will be responsible for ensuring this is accomplished. The correction action plan will be implemented by September 30, 2026.
Corrective Action Plan Single Audit Finding 2025-001: Internal Controls over Allowable Costs/Activities Plan: The IFA acknowledges the importance of internal controls and appropriate segregation of duties ensuring the review and approval process for Authority financial transactions (i.e., expenditur...
Corrective Action Plan Single Audit Finding 2025-001: Internal Controls over Allowable Costs/Activities Plan: The IFA acknowledges the importance of internal controls and appropriate segregation of duties ensuring the review and approval process for Authority financial transactions (i.e., expenditures applied to corresponding grants are allowable; month-end financial entries; etc.). With recent staff additions, IFA has enhanced its internal control environment by implementing a review/authorization process to ensure the preparation and approval of journal entries (i.e., month-end, etc.) occurs in accordance of established internal controls and appropriate segregation of duties (e.g., month-end journal entries prepared by the IFA SVP-FA are reviewed and approved by the IFA Chief Operating Officer, or appropriate designee). Since manual or adjusting journal entries are information processing activities that carry higher risk, a review of journal entries after posting serve as acceptable verification control in accordance with the United States Government Accountability Office Standards for Internal Control in the Federal Government that helps ensure transactions are appropriate. These post-entry reviews represent an acceptable form of management oversight (Principle 16) and serve as an acceptable validation check (Principle 10) to confirm that entries align with supporting documentation, reconcile with expectations, and aligned with organizational directives. Month Implemented: November 2025 IFA Contact: Ms. Ximena Granda SVP – Finance & Administration xgranda@il-fa.com Office (312) 651-1362
YWCA Delaware, Inc. will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
YWCA Delaware, Inc. will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
Finding 2025-002: Allowable cost and activities – Significant deficiency in internal controls over compliance. Management Response: The School has implemented procedures to ensure that key control documentation is retained on file. The payroll file will be approved by either the Superintendent or th...
Finding 2025-002: Allowable cost and activities – Significant deficiency in internal controls over compliance. Management Response: The School has implemented procedures to ensure that key control documentation is retained on file. The payroll file will be approved by either the Superintendent or the CFO prior to payment, and proof of prior approval will be maintained in the School’s files. The new process began in January 2026. Responsible Party: Kemlyn Williams, Superintendent Dynamic Support Solutions, Contract CFO
Finding 2025-001: Allowable cost and activities – Significant deficiency in internal controls over compliance. Management Response: The School has implemented procedures to ensure that invoices are approved prior to being paid. Expenses are reviewed and approved through the PO process within the Asc...
Finding 2025-001: Allowable cost and activities – Significant deficiency in internal controls over compliance. Management Response: The School has implemented procedures to ensure that invoices are approved prior to being paid. Expenses are reviewed and approved through the PO process within the Ascender System. Each request is evaluated for accurate account coding, appropriateness, and compliance with Federal Grant allowable costs (when necessary). Spending and allowable costs are closely monitored on an ongoing basis. Once orders have been placed, products have been received/services rendered, and invoices received, the accounting clerk will prepare documents for the check run. A “check payments” report is provided which lists all transactions for the check run. The “check payments” document clearly displays the vendor, account code, and amount of each transaction. The “check payments” report is approved by Superintendent. Once “check payment” report is approved by Superintendent, the check run will be initiated. Documentation of prior approval will be kept on file. The new process began in March 2025. Responsible Party: Kemlyn Williams, Superintendent Dynamic Support Solutions, Contract CFO
Schedule of Expenditures of Federal Awards (SEFA) Preparation UHMS commits to completing the SF 425/SEFA timely and accurately then providing it for audit. Person responsible: Matthew Solomon
Schedule of Expenditures of Federal Awards (SEFA) Preparation UHMS commits to completing the SF 425/SEFA timely and accurately then providing it for audit. Person responsible: Matthew Solomon
Reconciliations and Material Adjustments UMHS' acting Chief Executive Officer (CEO) was also the Chief Financial Officer (CFO) until October 2025 when a Finance Director was added. The Finance Director has an accounting degree, a master's in business administration (MBA), and is a licensed Certified...
Reconciliations and Material Adjustments UMHS' acting Chief Executive Officer (CEO) was also the Chief Financial Officer (CFO) until October 2025 when a Finance Director was added. The Finance Director has an accounting degree, a master's in business administration (MBA), and is a licensed Certified Public Accountant (CPA) with over 30 years' accounting and management experience. UMHS also retained the Payroll and Fund Accounting Manager who was on leave for 3 months in 2025. A replacement for the Fund Accounting Manager who passed away in February 2026 is also in progress. Many improvements to the Finance department have been implemented Since October 2025 including: a. Establishing department goals focusing on catching up on all required accounting activities including all reconciliations b. Removing the burdensome procurement requisition process when all the required purchase orders (POs) elements are completed and documented allowing more Finance to focus on core financial activities c. Planning for moving purchasing from the Finance department back to Operations to help focus Finance on core accounting activities d. Updating policies e. Drafting (approximately 10) formal and detailed procedures for all key/material activities f. Updating the Cost Allocation Plan g. Improving grant financial information/reports to Program Directors and Managers h. Submitting claims/draws to grantors before payroll is paid out and allocating out indirect (Admin) costs to grants allowing reimbursement through drawdowns/claims 45-60 days earlier for improved cash flow i. Several other changes for improved transparency and tracking Person responsible: Matthew Solomon
The Office of Financial Aid has implemented a formal annual review process to determine whether Golden Gate University should request a waiver of the Federal Work-Study (FWS) expenditure requirement for the upcoming waiver period. Each February, the Associate Director of Financial Aid and the Senior...
The Office of Financial Aid has implemented a formal annual review process to determine whether Golden Gate University should request a waiver of the Federal Work-Study (FWS) expenditure requirement for the upcoming waiver period. Each February, the Associate Director of Financial Aid and the Senior Director of Student Financial Services will evaluate projected spending and decide if a waiver is necessary. If a waiver is required, it will be submitted within the designated deadline, which typically falls between March and April each year.
Recommendation: We recommend management maintain awareness of audit reporting deadlines to ensure timely submission to maintain Single Audit and federal compliance requirements. Management’s Response: The Agency agrees with the finding. Management has assigned the responsibility for monitoring and s...
Recommendation: We recommend management maintain awareness of audit reporting deadlines to ensure timely submission to maintain Single Audit and federal compliance requirements. Management’s Response: The Agency agrees with the finding. Management has assigned the responsibility for monitoring and submitting the DCF and reporting package to specific personnel.
Finding 2025-001 Eligibility - Noncompliance and Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: Historical documentation on patient eligibility for IHS beneficiary status residing in paper financial files (in use at the time of roll and scroll registration) wi...
Finding 2025-001 Eligibility - Noncompliance and Significant Deficiency in Internal Control Over Compliance Planned Corrective Actions: Historical documentation on patient eligibility for IHS beneficiary status residing in paper financial files (in use at the time of roll and scroll registration) will be scanned in the BMW registration system making them a permanent part of the patients’ electronic health record. Registration staff is requesting beneficiary identification at the time of registration for all patients that do not have it in their EHR. Project is ongoing. Monthly audits of the elements of registration, including documentation of beneficiary status will be conducted to ensure continual compliance. Individual(s) Responsible for Corrective Action Plan Kandy Barlow VP of Health Services 907-442-7385 Anticipated Completion Date: March 31, 2026
Finding 2025-004: Reporting – Owner – Certified Submission Management Response Management agrees with the finding. REAC submission was late because year – end accounting records were not done in time. Corrective Action Plan 1. Establish a Closing Calendar and Compliance Calendar • Year-end data dead...
Finding 2025-004: Reporting – Owner – Certified Submission Management Response Management agrees with the finding. REAC submission was late because year – end accounting records were not done in time. Corrective Action Plan 1. Establish a Closing Calendar and Compliance Calendar • Year-end data deadlines • Dates for draft and final financials • REAC submission due date 2. Coordination with Fee Accountant • Schedule year-end preparation work earlier • Fee Accountant set a deadline for LHA to provide supporting documents IMPLEMENTATION TIMELINE: PRIOR TO NEXT FISCAL YEAR-END.
Finding 2025-003 Replacement Reserves Management Response Management agrees with the finding. Excess deposits, incorrect posting of a reserve transfer and an unapproved withdrawal occurred due to inadequate oversight and incomplete reconciliation procedures. Corrective Action Plan 1. Deposit and Wit...
Finding 2025-003 Replacement Reserves Management Response Management agrees with the finding. Excess deposits, incorrect posting of a reserve transfer and an unapproved withdrawal occurred due to inadequate oversight and incomplete reconciliation procedures. Corrective Action Plan 1. Deposit and Withdrawal Controls • LHA has made an invoice for each month deposit • All withdrawals will be required written HUD approval and retention of documentation in a secured file 2. Monthly Reserve Account Verification • Review all deposit and withdrawal activity • Confirm no transfers were made to other program reserve accounts • Immediately request return of incorrectly transferred funds 3. HUD Follow-up • Contact HUD to determine required corrective steps for the unapproved withdrawal. IMPLEMENTATION TIMELINE: WITHIN 60 DAYS
Audit Finding 2025-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control over Compliance Timely Reporting Errors:  The University was still reporting students from the School of Business and Society and the School of Education under a different branch cod...
Audit Finding 2025-002 Special Tests and Provisions Enrollment Reporting: Significant Deficiency in Internal Control over Compliance Timely Reporting Errors:  The University was still reporting students from the School of Business and Society and the School of Education under a different branch code (001322-80) in its third-party provider (National Student Clearinghouse), even though that branch code did not exist in the National Student Loan Data System (NSLDS). This was an artifact of a previous academic structure and calendar. With the help of the provider, this branch has been consolidated with the main branch (001322-00) and all programs on the same calendar are now reported simultaneously helping to ensure that all students are recorded.  Upon acceptance of the submitted files to NSLDS, the Registrar’s Office will compare the roster in NSLDS to that of the submitted roster and the current census roster to identify and correct discrepancies either in the student information system or NSLDS. Availability of these types of reports in NSLDS is still being determined. Contact Person Responsible for Corrective Action: Eric Maczka, University Registrar and Director of Institutional Research, eric_maczka@redlands.edu, 909-748-8333 Anticipated Completion Date: March 15, 2026
Audit Finding 2025-001 Special Tests and Provisions Return of Title IV Funding (R2T4): Significant Deficiency in Internal Control over Compliance Student Financial Services has strengthened the current R2T4 calendar set up and calculation review process. An additional administrator in SFS reviews ea...
Audit Finding 2025-001 Special Tests and Provisions Return of Title IV Funding (R2T4): Significant Deficiency in Internal Control over Compliance Student Financial Services has strengthened the current R2T4 calendar set up and calculation review process. An additional administrator in SFS reviews each calendar created in COD to specifically check and document the total number of days in the payment period including scheduled breaks. In addition, University calendars have now been approved for several years in advance so this will prevent late date changes. At the time this student was identified, all students in this program were reviewed for R2T4s and it was confirmed that this is the only student in the program who withdrew and required an R2T4 calculation. The R2T4 was reprocessed with the corrected number of days. The student was contacted about the error in the calculation and informed of their eligibility for an additional $71 in Direct Loan. The student chose not to increase their loan by the additional $71 so no adjustments were made to the student record or to COD. Contact person responsible for Corrective Action: Alisha Aguilar, Associate Vice President of Student Financial Services and Military & Veteran Services alisha_aguilar@redlands.edu, 909-748-8047 Anticipated Completion Date: January 1, 2026
Finding 2025-001 – Moving To Work Demonstration Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Condition & Cause: The review of one hundred seventy-one (171) Moving To Work tenant files found that twenty-three (23) files were noncompliant, ...
Finding 2025-001 – Moving To Work Demonstration Tenant Files – Eligibility – Internal Control over Tenant Files – Noncompliance and Significant Deficiency Condition & Cause: The review of one hundred seventy-one (171) Moving To Work tenant files found that twenty-three (23) files were noncompliant, representing 13.5% of our sample. Some files had multiple compliance issues. Findings: Income Miscalculations (8)/Missing Income and Deduction Verifications (2)/Missing EIV Reports (11) Corrective Action Plan: The first step in our corrective action plan is to increase staff training. In the past year we have had significant staff turnover at the Management Specialist position. The position responsible for the annual recertification process and rent calculations. We will establish a training curriculum that will provide initial and ongoing training for this position. The goal being to develop and continue to build the knowledge base of the specialist. Ensuring they are able to perform the functions of their job in a manner that is compliant and consistent with HUD and LHA regulations and policies. The second step in our corrective action plan is to improve our compliance monitoring process. This process consists of layers of compliance monitoring that will provide a 100% audit of all files within the calendar year. The structure for compliance monitoring will be as follows: • Peer Review- Another specialist in the office must review and sign off on the completed certification before it is processed electronically. • Management review-The Housing Manager will audit ten files per week in the office including all new move-in files. • Compliance review-The Compliance Coordinator will audit 40 files per week (ten files from each team) and also review all new move-in files at the end of each month. The compliance monitoring will include a review sheet that lists any issues found in the file and a deadline for the team to make the necessary corrections and resubmit the file to compliance. These measures will ensure that all tenant files are reviewed multiple times on an annual basis for compliance, while providing staff training and awareness by identifying issues and correcting them. In addition to training, the Director of Housing Operations will also develop a checklist that will be included with every recertification to ensure that all forms and verifications including the EIV are in each file. Each specialist will sign the checklist certifying their work. Persons Responsible: Director of Housing Operations - Dana Mason; Compliance Coordinator - Dana Tincher; Housing Managers - Renee Christian, Cathy Hall & Sumaya Rayan; Management Specialists - Virginia Auxier, Marlene Stevenson, Brittany Williamson, Giana Hall, Jennfer Loudermilk, Linda Gates, Tiffany Clark & Sherily Blackburn Anticipated Completion Date: June 30, 2026 Finding: Late Annual Reexaminations (3) Corrective Action Plan: LHA staff have implemented several measures to correct this finding. We have hired additional staff and redistributed units to evenly spread the caseload. In addition to these measures, we also implemented reporting that is more accurate and consistent to ensure recertifications are completed timely. LHA’s Strategic Initiatives and Resident Programs (SIRP) Manager will provide monthly reports on recertification status for each team. This report will show upcoming recertifications due within 120 days and any that are past due for each team. Each manager will ensure that any past due recert is completed immediately. Person Responsible: Director of Housing Operations - Dana Mason; Strategic Initiatives and Resident Programs Manager - Samantha Passalacqua; Housing Managers - Renee Christian, Cathy Hall & Sumaya Rayan Anticipated Completion Date: June 30, 2026 Finding: Files Missing support for unit inspections (4) Corrective Action Plan: LHA created a new position earlier this year to address this audit finding. In May the new Public Housing Inspector was hired to conduct annual unit inspections for all LHA owned units. The inspector will complete an NSPIRE inspection in all units independent from the management office. This will ensure that all of the units have annual inspection going forward. The inspection will be maintained electronically for easy access and storage. Person Responsible: Director of Housing Operations - Dana Mason; Compliance Coordinator - Dana Tincher; Public Housing Inspector - Alan Pike Anticipated Completion Date: June 30, 2026
The Company agrees with the finding and the accompanying correction action plan details the Company’s plans for improvement.
The Company agrees with the finding and the accompanying correction action plan details the Company’s plans for improvement.
Contact Person(s): Sandy Fabre, CFO Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective action planned: Management is responsible for preparing and invoicing for all Federal awards. Completed i...
Contact Person(s): Sandy Fabre, CFO Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective action planned: Management is responsible for preparing and invoicing for all Federal awards. Completed invoices will be circulated back to key project staff for review prior to final management review, signature, and submission to awarding agency. Training tools on timekeeping will be improved to ensure all staff employed on a Federal award adequately comply with cost principles. Anticipated completion date: 05/01/2026
Contact Person(s): Sandy Fabre, CFO Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective action planned: Management will complete a two-step review process to ensure expenses are being validated...
Contact Person(s): Sandy Fabre, CFO Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective action planned: Management will complete a two-step review process to ensure expenses are being validated correctly. Additionally, a selective self-audit program will be developed to verify that recordkeeping is complete and effective. Anticipated completion date: 05/01/2026
2025-001 – U.S. Department of Education, SFA Cluster, Special Tests and Provisions - Incorrect Return of Title IV (R2T4) Calculations (Significant Deficiency). Condition: From a population of 17 students that officially or unofficially withdrew during the term, we tested four students. All four stud...
2025-001 – U.S. Department of Education, SFA Cluster, Special Tests and Provisions - Incorrect Return of Title IV (R2T4) Calculations (Significant Deficiency). Condition: From a population of 17 students that officially or unofficially withdrew during the term, we tested four students. All four students required Return of Title IV (R2T4) refund calculations. During our review, we noted that the University excluded only five days from the total number of days in the semester for the Fall 2024 and Spring 2025 breaks. However, each break period included five weekdays plus the surrounding weekend days, resulting in a total of nine days that should have been excluded. The University did not exclude the four weekend days adjacent to the breaks, leading to incorrect total day counts in the R2T4 calculations. Criteria: Under 34 CFR §668.22(f)(2)(i), the total number of calendar days in a payment period includes all days within the period that a student was scheduled to complete, except scheduled breaks of at least five consecutive days, which must be excluded from both the total number of days and the number of days completed. When classes end on a Friday and resume the following Monday after a week‑long break, both weekends (four days) and the five weekdays of the break are excluded from the R2T4 calculation, for a total exclusion of nine days. Cause: Controls to ensure proper calculation of Title IV refunds did not function as related to the condition above. Effect: R2T4 calculations for the students tested who withdrew during the Fall 2024 and Spring 2025 terms were incorrect. As a result, funds were returned in incorrect amounts to both the students and the U.S. Department of Education. Repeat Finding: No. Recommendation: We recommend the University implement and document enhanced procedures to ensure the accurate preparation and review of all Title IV refund calculations, including verification of the correct number of days excluded for scheduled breaks. View of Responsible Officials: The University acknowledges the condition identified. For the Fall 2024 and Spring 2025 terms, the R2T4 calculations excluded only the five instructional weekdays associated with each break and did not exclude the adjacent weekend days. As a result the total number of days in the payment period was overstated, which affected the R2T4 calculations for the students tested. Corrective Action: The University has reviewed the applicable regulatory requirements under 34 CFR§668.22(f)(2)(i) and confirmed that when a scheduled break consists of at least five consecutive days, all calendar days within the break period-including the surrounding weekends when classes end on a Friday and resume the following Monday-must be excluded from the R2T4 calculation. The University has: 1) Recalculated the affected R2T4 determinations for the students identified to ensure the correct number of days is excluded, 2) Returned or recovered any resulting differences in funds, as required, to or from the U.S. Department of Education and the affected students, 3) Updated internal R2T4 calculation procedures and reference materials to explicitly require exclusion of both weekdays and associated weekend days for qualifying scheduled breaks, and 4) Provided additional training to staff responsible for R2T4 calculations to reinforce regulatory requirements and prevent recurrence. Status: Corrective actions have been applied, and revised controls implemented for all future R2T4 calculations to ensure compliance with federal regulations. If the Federal Audit Clearinghouse has questions regarding this plan, please call Amy Brown, Director of Financial Aid at 704-463-3015.
02/09/2026 Worksystems, Inc respectfully submits the following corrective action plan for the year ending June 30, 2025. Audit: July 01, 2024 – June 30, 2025 The findings from the schedule of findings and questioned cost are discussed below. The findings are numbered with the number assigned in the ...
02/09/2026 Worksystems, Inc respectfully submits the following corrective action plan for the year ending June 30, 2025. Audit: July 01, 2024 – June 30, 2025 The findings from the schedule of findings and questioned cost are discussed below. The findings are numbered with the number assigned in the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department Labor (pass through from the Oregon Higher Education Coordinating Commission) 2025-001 WIOA Cluster – Assistance Listing #17.258, 17.259, 17.278 Recommendation: The Organization should establish written policies and procedures regarding monitoring of the maximum earmark percentage allowed. Explanation of disagreement with audit findings: There is no disagreement with the audit finding. Action taken in response to finding: Fiscal management promptly developed a report to monitor WIOA administrative expenditures to ensure compliance with applicable earmarking requirements. It was recently used to confirm compliance during the quarterly FSR reporting cycle. Fiscal management has also incorporated the review of this report into the monthly close process. Action Plan: Fiscal management is currently reviewing and updating existing process documentation, calculation templates, and journal entry import procedures related to cost pool allocations to WIOA funds. These procedures will be revised as necessary and will incorporate the validation report and related control activities. Upon completion, fiscal staff will be retrained on the updated procedures to ensure consistent application and understanding. In addition, fiscal management will perform a review of current program year allocations to WIOA funds to confirm continued compliance with administrative cost limitations. Name(s) of the contact people responsible for correction action: Andrew L Fitch, CFO afitch@worksystems.org 503-478-7357. Plan completion date for corrective action plan: 03/31/2026
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