Corrective Action Plans

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Contact Person – Dr. Noel Schmidt, Superintendent Corrective Action Plan – The District staff will establish procedures to review meal reimbursement submissions. Completion Date – Immediately
Contact Person – Dr. Noel Schmidt, Superintendent Corrective Action Plan – The District staff will establish procedures to review meal reimbursement submissions. Completion Date – Immediately
Contact Person – Dr. Noel Schmidt, Superintendent Corrective Action Plan – The District staff will establish a journal entry review policy. A policy detailing thresholds for purchase order approval will also be implemented. Completion Date – Immediately
Contact Person – Dr. Noel Schmidt, Superintendent Corrective Action Plan – The District staff will establish a journal entry review policy. A policy detailing thresholds for purchase order approval will also be implemented. Completion Date – Immediately
Finding 540547 (2024-101)
Significant Deficiency 2024
Community Health Services will add a historical tracking mechanism for multi-year grants so that Assistance Lising numbers are tracked each year with explanations for changes. The tracking mechanism will be updated with contracts, contract amendments and purchase order releases. The tracking mechani...
Community Health Services will add a historical tracking mechanism for multi-year grants so that Assistance Lising numbers are tracked each year with explanations for changes. The tracking mechanism will be updated with contracts, contract amendments and purchase order releases. The tracking mechanism will feed into the annual Schedule of Expenditures of Federal Awards preparation spreadsheet that is provided to Yavapai County Finance.
Condition: The District did not solicit quotes or bids from qualified vendors for the purachse of milk products. Plan: The District will solicit bids from qualifying vendors for the purchase of milk products. Management's Response: There is no disagreement. The District will implement policies to so...
Condition: The District did not solicit quotes or bids from qualified vendors for the purachse of milk products. Plan: The District will solicit bids from qualifying vendors for the purchase of milk products. Management's Response: There is no disagreement. The District will implement policies to solicit quotes or bids from qualifying vendors in future years. A contract has already been awarded for the 2024-25 school year, so this internal control will be implemented for the 2025-26 school year.
We are implementing a review system with clear lines of responsibility and standardized checklists to ensure comprehensive and timely report submissions. Concurrently, the CDBG-DR Area personnel responsible of filing the monthly progress reports will participate regularly in the trainings provided b...
We are implementing a review system with clear lines of responsibility and standardized checklists to ensure comprehensive and timely report submissions. Concurrently, the CDBG-DR Area personnel responsible of filing the monthly progress reports will participate regularly in the trainings provided by the PRDOH’s Subrecipient Management Area regarding the Grant Compliance Portal, including trainings about the reporting requirements, data management, and deadline adherence. It is crucial to note that the submission of the monthly progress report is contingent upon the approval of the previous month's progress report by the Puerto Rico Department of Housing (PRDOH), our grantor, consistent with the guidelines outlined in the GCP Manual. To minimize the return of progress reports for corrections and standardize the required information and narratives, we have established recurring meetings with PRDOH to discuss requested revisions and ensure timely approval of monthly reports, thereby guaranteeing PRHFA's ability to submit reports on time. Detailed documentation will be maintained for all processes, training, and reviews, ensuring continuous improvement and compliance with reporting standards.
Recommendation We recommend that the Department enhance its process for auditing packets submitted by subrecipients to ensure that all invoices are provided to support total costs. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. The Department is...
Recommendation We recommend that the Department enhance its process for auditing packets submitted by subrecipients to ensure that all invoices are provided to support total costs. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. The Department is working on obtaining the accounting, where an entity is required to certify that reported costs were incurred in performance of eligible work, that the approved work was completed, that the project was in compliance with the provisions of FEMA-State agreement The proper closing of the grants will be the focus of the Grants Unit to make sure the Department communicates and obtains the needed information from the recipients. Due Date of Completion: June 30, 2025 Responsible Party: Deputy Cabinet Secretary, Grants Unit Manager
Recommendation We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete. We recommend the Department implement effecti...
Recommendation We recommend the Department review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete. We recommend the Department implement effective processes and procedures to maintain the submitted reports and the documentation used to prepare the reports in the files of the Department. Management Response Corrective Action: The Department understands the issues and is continuing to take corrective action to improve reporting. In the past the Department has shifted its priority to onboarding across the Department, and we have onboarded a Grants Unit Manager to oversee the reporting requirements of all federal grants. The Grants Unit will focus on procedures to ensure the reporting requirements are met. A procedural checklist will be implemented to ensure that: 1. the recipient share section is completed, 2. that financial reports are submitted to the Department timely, and 3. all Performance Progress Reports as submitted. Due Date of Completion: June 30, 2025 Responsible Person(s): Deputy Cabinet Secretary, Grants Unit Manager
Recommendation We recommend updating internal policy over subrecipient monitoring and recommend implementation of effective internal controls and procedures over subrecipient monitoring and tracking that allow for compliance with all applicable federal laws, regulations, and compliance requirements ...
Recommendation We recommend updating internal policy over subrecipient monitoring and recommend implementation of effective internal controls and procedures over subrecipient monitoring and tracking that allow for compliance with all applicable federal laws, regulations, and compliance requirements of various federal grants. It seems likely that additional monitoring activities are being performed that are not currently being documented in a central location, and therefore we recommend standardizing the documentation of such activities. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. As stated in the past the Department is in the process of implementing policies and procedures to ensure proper monitoring of subrecipients. The Department has had two significant staff resignations that has hindered the progress on these corrections. The Department has found replacements and will continue with training for both the financial and the grants departments. Subrecipient monitoring tools, such as excel worksheets and checklists are being reviewed and modified to fit the Department's needs. The complete implementation of the subrecipient policies and processes is expected to be completed June 2025. Due Date of Completion: June 30, 2025 Responsible Person(s): Deputy Cabinet Secretary, Grants Unit Manager
Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely ...
Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding and the auditor's recommendation. The Department is working to perform a comprehensive reconciliation of all grants and complete any draw down requests for grant funding that has been expended but not drawn down. The initial completion of billing for all the older grants and projects is estimated to be by March 2025. In addition to the historical reconciliation, the finance team is working to ensure that current grant expenditures are drawn down on a monthly basis when possible. The historical grant reconciliation must be prepared and reviewed prior to submitting the draw requests. Due Date of Completion: June 30, 2025 Responsible Person(s): Deputy Cabinet Secretary
March 26, 2025 CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-001 AREA: Procurement and Suspension & Debarment Compliance It was noted that (1) the Organization's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200....
March 26, 2025 CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2024 AUDITOR FINDING: 2024-001 AREA: Procurement and Suspension & Debarment Compliance It was noted that (1) the Organization's documented procurement procedures must conform to the procurement standards identified in 2 CFR 200.317 through 200.327; and (2) in accordance with 2 CFR Part 180, contracts cannot be entered with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in federal awards. It is recommended for the Organization to comply with the Organization’s internal procurement policies and the Uniform Guidance with respect to obtaining vendor quotes and retain support for a check of suspension and debarment. CLIENT PLANNED ACTION: 1. WellPower will review and align its procurement policy with Uniform Guidance compliance requirements for procurement, suspension & debarment. 2. WellPower will provide the necessary training on Uniform Guidance procurement compliance requirements to its procurement department and other authorized purchasers within the organization 3. WellPower will update its suspension & debarment check procedures and record keeping thereof, to ensure that SAM.gov checks of vendors are obtained prior to contract / purchase order issuance / purchase, and at a minimum annually. All records will be maintained with Procurement. CLIENT RESPONSIBLE PARTIES: Angela Oakley, VP & Chief Financial Officer Wes Williams, VP & Chief Information Officer COMPLETION DATE: May 31, 2025
View Audit 350276 Questioned Costs: $1
Personnel Responsible for Corrective Action: Julie McGovern, Chief Financial Officer Anticipated Completion Date: September 30, 2025 Corrective Action Plan: Due to turnover in the Business Office, the corrective plan identified with the FY23 audit was not completed. The corrective action remains th...
Personnel Responsible for Corrective Action: Julie McGovern, Chief Financial Officer Anticipated Completion Date: September 30, 2025 Corrective Action Plan: Due to turnover in the Business Office, the corrective plan identified with the FY23 audit was not completed. The corrective action remains the same. The Business Office will implement a systematic process to properly track fixed assets that will include a description of the property, a serial / identification number, the source of the funding for the property including the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any disposition information should the asset be sold, retired or disposed. A key resource has been obtained that will enable this project to be completed in the timeframe noted.
Planned Corrective Action: Management will ensure that internal controls surrounding the preparation and review of the SEFA are adequately monitored moving forward for completeness. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Jacalyn Kovach, Vice President of Finance
Planned Corrective Action: Management will ensure that internal controls surrounding the preparation and review of the SEFA are adequately monitored moving forward for completeness. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Jacalyn Kovach, Vice President of Finance
Lake Erie College continues to review its operations and explore new partnerships to improve its financial performance. Some examples include: • Implement cashiering system with third party that will administer and streamline payment plans. • With the implementation of the cashiering system, Lake E...
Lake Erie College continues to review its operations and explore new partnerships to improve its financial performance. Some examples include: • Implement cashiering system with third party that will administer and streamline payment plans. • With the implementation of the cashiering system, Lake Erie College will pass credit card fees onto the consumer. This will save the College approximately $80,000 per year. • Continue with zero based budget method and leave operating budget flat with that of fiscal year 2024 budget. • Stick to our policy of being a residential campus and ensuring that all students are also enrolled in a meal plan to guarantee that we meet our budgeted revenue from auxiliaries. • Seeking and receiving grants from state and county governments. • Continuing to increase fundraising projections by engaging new donors and board members. Anticipated Completion Date: The cashiering system will go live the week of March 24, 2025. The other items will be ongoing throughout the fiscal year. Responsible Contact Person: Jacalyn Kovach, Vice President of Finance
Finding No: 2024-008 ALN No.: 17.258 Program Title: WIOA Adult Program 17.259 Program Title: WIOA Youth Activities 17.278 Program Title: WIOA Dislocated Worker Formula Grant (WIOA Cluster) Grant Award No.: AA347643L0 2022 AA347645P0 2022 Condition During the audit, it was noted that an excess 0.63% ...
Finding No: 2024-008 ALN No.: 17.258 Program Title: WIOA Adult Program 17.259 Program Title: WIOA Youth Activities 17.278 Program Title: WIOA Dislocated Worker Formula Grant (WIOA Cluster) Grant Award No.: AA347643L0 2022 AA347645P0 2022 Condition During the audit, it was noted that an excess 0.63% of funds were allocated for employment and training activities for adults and dislocated workers. The lead WIOA accountant who completed the close-out report at issue is no longer employed by DLIR. Corrective Action Plan Following the departure of the lead WIOA accountant who completed the subject closeout report, the Administrative Services Office (ASO) has heightened fiscal training and internal controls among its two new WIOA accountants to ensure that the federal award is managed in compliance with all terms and conditions of the award, including requirements pertaining to subrecipient earmarking, so no more than 15% of funds are expended towards the administrative costs category for the WIOA Title I Adult, Dislocated Worker, and Youth Programs. The Workforce Development Council (WDC) is also in the process of contracting with a selected vendor to develop in-depth, in-person fiscal training to be held in June 2025 that will support fiscal staff, including local areas’ fiscal staff, to better understand and navigate the financial management and budgeting for Workforce Innovation and Opportunity Act (WIOA) services. Person Responsible Lynn Araki-Regan Anticipated Date of Completion June 30, 2025
Finding No: 2024-007 ALN No.: 17.225 Program Title: Unemployment Insurance Grant Award No.: 24-A-55-UI-000068 2024 Condition The minimum number of cases for paid were not met. Corrective Action Plan Concur. 1. The BAM unit was short staffed an investigator from July 2023 and a second investigator fr...
Finding No: 2024-007 ALN No.: 17.225 Program Title: Unemployment Insurance Grant Award No.: 24-A-55-UI-000068 2024 Condition The minimum number of cases for paid were not met. Corrective Action Plan Concur. 1. The BAM unit was short staffed an investigator from July 2023 and a second investigator from February 2024. The 2 vacancies remain unstaffed. 2. The unit is in the process of filling a vacancy with an experienced adjudicator. Once the position is filled, the new staff member will be trained in BAM methodology. At this time, the BAM supervisor continues to help the unit toward achieving its BAM requirements. 3. The unit anticipates increasing the number of cases for paid beginning July 2025. Person Responsible Sheryl-Lynn Ozaki, UI Quality Control Supervisor Anticipated Date of Completion June 2026 NOTE: In response to the finding State of Hawaii – Single Audit 2024 finding, the DLIR offers the following: The auditor’s recommendation the DLIR develop new policies and procedures to handle the increase in unemployment claims fails to recognize the true source of the deficiency. The shortcoming is a direct result of staffing shortages. A key requirement of the BAM program is the unit must be staffed with a sufficient number of knowledgeable and skilled investigators to ensure prompt and in-depth investigations. The investigator should be knowledgeable about and trained in the application of federal and state unemployment insurance law, regulation/rules, and official policy, able to interpret and apply law and official policy to each individual claimant's situation. Proficient in factfinding and determination procedures including the process of interviewing interested parties and providing the opportunity for fair hearing, rebuttal. Use independent judgment to develop and analyze evidentiary facts, assess credibility, weigh the evidence obtained, and decide when information is sufficient to issue legally binding decisions, determine appropriate administrative action required, authorized to change computerized records as needed to pay or stop payment of benefits, prepare a timely written decision to deny or allow benefits which clearly communicate the facts, conclusions and reasoning used to support the decision. Be knowledgeable of the methods to effectively deal with claimants/customers, employers, or others, who are under stress, experiencing negative emotions, etc. including handling and controlling conflict. Knowledgeable about and skilled in the navigation of the state’s benefit, employment service, and tax systems; and knowledgeable about and compliant with BAM methodology and coding instructions. Regardless of new policies and procedures, the shortcoming is a direct result of the lack of available skilled investigators with the required skills to conduct prompt and in-depth investigations in the BAM program.
Finding No: 2024-006 ALN No.: 12.400 Program Title: Military Construction, National Guard Grant Award No.: W912J6-23-2-2101 2023 Condition During our audit, we examined four haphazardly selected cash disbursements and identified an instance totaling approximately $60,000 in which the time elapsing b...
Finding No: 2024-006 ALN No.: 12.400 Program Title: Military Construction, National Guard Grant Award No.: W912J6-23-2-2101 2023 Condition During our audit, we examined four haphazardly selected cash disbursements and identified an instance totaling approximately $60,000 in which the time elapsing between the receipt of the federal cash draw and the disbursement to vendor was greater than 45 days. For this instance, the time elapsed was 229 days. While the expenditures were allowable costs under the master cooperative agreement, the State did not disburse these federal advances within National Guard Bureau requirements. Corrective Action Plan HCATT will continue in the management, validation, and process of invoices in close coordination with the 154th Wing, United States Property and Fiscal Office, and contractors as directed by NGR 5-1. HCATT had previously established internal procedures which included regularly scheduled meetings with the 154th Wing in which all parties ensured invoiced tasks were completed per contract, that disbursements were made from the appropriate agreement, and federal cash management process were initiated. We will continue with those procedures. As mentioned in the finding, the draw was done by the State Department of Defense and then transferred to HTDC. HCATT will work with the State Department of Defense on synchronizing our efforts with the National Guard Bureau. Person Responsible David Molinaro, HCATT Manager Anticipated Date of Completion March 17, 2025
Finding No: 2024 005 ALN No.: 10.179 Program Title: Micro Grants for Food Security Program Grant Award No.: AM200100XXXXG132 2020 21MGFSPHI1003-00 2021 AM22MGFSPHI1007-04 2022 23MGFSPHI1011-00 2023 Condition The audit identified 25 instances totaling $55,000 where grantee disbursements were not mad...
Finding No: 2024 005 ALN No.: 10.179 Program Title: Micro Grants for Food Security Program Grant Award No.: AM200100XXXXG132 2020 21MGFSPHI1003-00 2021 AM22MGFSPHI1007-04 2022 23MGFSPHI1011-00 2023 Condition The audit identified 25 instances totaling $55,000 where grantee disbursements were not made as soon as administratively possible after the drawdown of Federal Funds. Audit staff determined 25 days to be a reasonable period to disburse cash after drawdown from the Federal Government. Corrective Action Plan Concur. The Hawaii Department of Agriculture (HDOA) will change administrative procedures for disbursement of Federal funds under the Micro Grants for Food Security Program. Going forward, HDOA will process the grant contracts and payments in batches of roughly 100 micro grants per month. Federal Drawdown will not occur until the full batch of 100 contracts have been executed. HDOA fiscal staff will then expedite the payment process to ensure conformity with the 25 day disbursement timeline. Person Responsible Brendan Akamu, Market Development Branch Manager Anticipated Date of Completion The updated work process will be implemented in April 2025. The first batch of grant contracts and payments for the 2023 Fiscal year awards are scheduled for April 2025.
The University has an automated process in place to disburse aid daily. That process is set to stop on a certain day before the University’s scheduled Winter Break to allow the refund processing team time to generate and distribute refunds within the allotted time and maintain compliance with relate...
The University has an automated process in place to disburse aid daily. That process is set to stop on a certain day before the University’s scheduled Winter Break to allow the refund processing team time to generate and distribute refunds within the allotted time and maintain compliance with related regulations despite the University’s scheduled closure. According to established procedures, the process was stopped as scheduled. However, one of the University’s Financial Aid Counselors manually authorized and disbursed aid for a small number of students after the process was halted for the semester because they were unaware of the reason why aid was not disbursing, and they were attempting to help students who were calling the Financial Aid office. Once management became aware of this issue, the Director of Financial Aid immediately approached the staff member and explained the reason the University stopped making disbursements. The Director instructed the team member to not override these established controls and explained the importance of adhering to the policies in place. The staff member acknowledged that they understood the consequences of their actions and the need to adhere to policies. In the future, the University will take extra steps to communicate with all team members when this control is initiated prior to Winter Break to ensure collective understanding of the reason for pausing disbursement. Person(s) Responsible: Director of Financial Aid (disbursement timing). Controller & Associate Vice President (payment timing). Targeted Correction Date: June 30, 2025.
This issue was initially identified by the University through HPU’s internal monitoring processes. The cause was significant staff turnover within a 6-month period (including the resignation of the Director of Financial Aid). The difficulties of temporarily reduced staffing and loss of institutional...
This issue was initially identified by the University through HPU’s internal monitoring processes. The cause was significant staff turnover within a 6-month period (including the resignation of the Director of Financial Aid). The difficulties of temporarily reduced staffing and loss of institutional knowledge were compounded by the challenges brought by the FAFSA Simplification Act, which required many changes, placing an additional burden on a strained team. Although the University attempted to adhere to its policies and procedures to ensure that R2T4 is processed within the allotted time, the team did not succeed in completing this function. The University replaced key staff, recruited a new Director, and shifted responsibilities so that a specific staff member is responsible for R2T4 processing. These changes have enabled the University to resume processing R2T4 timely, as was accomplished in previous years. Person(s) Responsible: Director of Financial Aid. Targeted Correction Date: January 31, 2025. This issue is resolved.
The Information Security Officer has developed a comprehensive project plan to implement the core 9 elements as listed under FTC Safeguards. The plan is backed by HPU’s 3rd party risk assessment conducted in November of 2024. The addition of a new hire and a part-time resource has facilitated signif...
The Information Security Officer has developed a comprehensive project plan to implement the core 9 elements as listed under FTC Safeguards. The plan is backed by HPU’s 3rd party risk assessment conducted in November of 2024. The addition of a new hire and a part-time resource has facilitated significant progress. Budget for necessary tools, software, and services such as penetration testing are being actively quoted for review by the Budget Office and CFO for both current and future fiscal years. Checkpoints have been established every two weeks to review and confirm substantial progress towards meeting all requirements and address any barriers or setbacks that may occur. The Vice President of Operations and CIO will review the progress support efforts to meet the requirements and targeted delivery date. The HPU Cybersecurity Committee will be provided with the 2024 Risk Assessment and the Information Security Program documentation and policies for both initial and ongoing review of the programs with the objective to further strengthen the program beyond minimum requirement. Person(s) Responsible: Information Security Officer; Vice President of Operations and Chief Information Officer. Targeted Correction Date: June 30, 2025.
The University has policies and procedures to ensure the review of expenditures charged to federal grants prior to draw downs. However, the University failed to identify a mistake in a journal entry which resulted in a duplicate expense posting to the grant until after the draw down request had been...
The University has policies and procedures to ensure the review of expenditures charged to federal grants prior to draw downs. However, the University failed to identify a mistake in a journal entry which resulted in a duplicate expense posting to the grant until after the draw down request had been made. Specifically, the University charged prepaid amortization to a grant fund, although the expenditure had already been fully recorded to the grant fund. This resulted in a duplicated expense posting, one for the actual payment of the expenditure, and a second for the expense amortization. The University discovered the mistake after the duplicated expense had been drawn down. To correct this error, the University initiated the process to reduce a subsequent draw for the grant to ensure that overall, the grant is not overdrawn. Management reviewed the conditions which contributed to this error and is establishing the following controls to address this error: 1. The University will incorporate an additional review step for any journal entries posted to federal grants. The Office of Sponsored Projects and Business Office management will sign off on any journal entries which are posted to federal grants prior to the posting taking place. 2. The Business Office will reinforce existing procedures to all accounting staff responsible for prepaid expense accounting to ensure that prepaid expense is not recorded to federal grant funds. 3. The Office of Sponsored Projects will adjust its review process and train staff to ensure thorough review of all activities impacting grants, including journal entries made by the Business Office, before authorizing drawdowns. Person(s) Responsible: Assistant Vice President of the Office of Sponsored Projects. Controller & Associate Vice President. Targeted Correction Date: June 30, 2025.
View Audit 350256 Questioned Costs: $1
The University initiated a thorough inventory process, including a requirement to tag and photograph all assets, during the fiscal year ended June 30, 2024. The inventory process was started on schedule in May 2024, and departments were asked to complete their inventory procedures and sign off on th...
The University initiated a thorough inventory process, including a requirement to tag and photograph all assets, during the fiscal year ended June 30, 2024. The inventory process was started on schedule in May 2024, and departments were asked to complete their inventory procedures and sign off on the inventory reports by June 2024. Despite the additional complications created by the University’s campus relocation project necessitated by the closure of the Hawai‘i Loa campus and the construction of the science laboratories, 91% of the departments completed their inventories prior to June 30, 2024. The remaining 9% of departments completed their inventories after requesting an extension and/or providing additional details on the requested inventory items in the meantime, and these inventories were completed during the fiscal year ending June 30, 2025. These results demonstrate improvement and progress compared to the prior year’s finding in this area and illustrate the University’s commitment to adhering to tits fixed asset inventory processes and procedures. The University is committed to addressing these issues promptly and effectively to ensure compliance with federal regulations. Accordingly, the University will complete the following tasks to correct this repeat finding: 1) Assess the allocation of resources. Assess the resources required to complete physical inventories and reconciliations timely. Allocate personnel, temporary assistance, and/or reassign staff duties as needed to support compliance with policy and regulation. 2) Review the inventory timeline and monitoring process. Assess, and if necessary, adjust the timeline for conducting and reconciling physical inventories of all department assets within the required two-year cycle. Consider modifying the time of the inventory to enable reconciliation prior to fiscal year-end. Evaluate whether shifting to a staggered inventory process to spread the workload throughout the year would assist with achieving compliance. 3) Leverage technology for inventory management. Identify ways to leverage the University’s existing ERP software alongside reporting technologies and techniques to aid in the inventory management and property reconciliation process. Use these tools to improve the efficiency and accuracy of inventory management. 4) Ensure the proper tagging of equipment. Conduct a review of all equipment items to ensure they are appropriately tagged or assigned unique identifiers in accordance with the Fixed Asset Policy and related regulations. 5) Train and guide staff and faculty who are responsible for asset management. Develop and provide training sessions for responsible staff and faculty on the inventory process, reconciliation procedures, and tagging requirements, to include individuals within the Business Office and located within the departments. Reinforce accountability and ensure consistent application of policies. 6) Monitor and report on the progress of the action plan by providing regular updates to Management. Person(s) Responsible: Controller & Associate Vice President. Targeted Correction Date: December 31, 2025. Fiscal Year in which Finding Initially Occurred: 2023 (Finding Number 2023-003).
Finding No. 2024-003: Special Test and Provisions (Material Noncompliance and Material Weakness – Federal Awards) Federal Award: 14.231 – Emergency Solutions Grant Program Audit Recommendation: We recommend that the City be diligent in completing timely reviews to ensure that it complies with th...
Finding No. 2024-003: Special Test and Provisions (Material Noncompliance and Material Weakness – Federal Awards) Federal Award: 14.231 – Emergency Solutions Grant Program Audit Recommendation: We recommend that the City be diligent in completing timely reviews to ensure that it complies with the requirements. Administration’s Comment: The City will follow review procedures diligently to ensure timely payments of subrecipients. Anticipated Completion Date: January 2024 Contact Person(s): Steven Hayama, Department of Budget and Fiscal Services, Fiscal Officer II
Finding No. 2024-002: Period of Performance (Significant Deficiency – Federal Awards) Federal Award: 14.218 - CDBG – Entitlement Grants Cluster Audit Recommendation: We recommend the City adhere to the workout plan submitted to HUD to comply with the CDBG timely expenditure requirements. Admin...
Finding No. 2024-002: Period of Performance (Significant Deficiency – Federal Awards) Federal Award: 14.218 - CDBG – Entitlement Grants Cluster Audit Recommendation: We recommend the City adhere to the workout plan submitted to HUD to comply with the CDBG timely expenditure requirements. Administration’s Comments: The City will adhere to procedures to comply with the CDBG timeliness standard specified. Anticipated Completion Date: June 30, 2025 Contact Person(s): Holly Kawano, Department of Budget and Fiscal Services, Federal Grants Coordinator
Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the...
Failure to submit REAC report Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2025
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