Corrective Action Plans

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The Finance Manager will continue to review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Finance Manager has established business office meetings to review opportunities for continuous improvement within the business office...
The Finance Manager will continue to review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Finance Manager has established business office meetings to review opportunities for continuous improvement within the business office. As part of these meetings, the Finance Manager plans to review the bank reconciliation process. The Finance Manager will also review financial activity on a monthly basis to look for any discrepancies in the accounts. Throughout the year, the Finance Manager randomly investigates several accounts each month to check for any discrepancies between his expectations and actual results. The Board of Education reviews all checks printed on a monthly basis. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board (2nd and 4th quarter). The Finance Manager provides financial updates to the Board of Education on a regular basis. Add items on payroll. District is willing to accept the risk.
Finding 515660 (2024-002)
Significant Deficiency 2024
Criteria: Special Tests and Provisions - Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.61 O; 34 CFR 685.309). Institutions are required to report enrollment information. Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment informatio...
Criteria: Special Tests and Provisions - Enrollment Reporting (34 CFR 690.93(b)(2); 34 CFR 682.61 O; 34 CFR 685.309). Institutions are required to report enrollment information. Reporting (34 CFR 690.93(b)(2); 34 CFR 682.610; 34 CFR 685.309). Institutions are required to report enrollment information. Condition: The University did not report 3 student's status changes timely, the University reported the incorrect enrollment effective date for 3 students in the campus level records, the University reported the incorrect enrollment effective date for 4 students in the program level records, and the University recorded the incorrect enrollment status for 2 students in both the campus and program level records. Planned Corrective Actions: - LeTourneau is in the process of implementing a new student information system. As part of the implementation, all processes within the Registrar and Student Financial Services are being reviewed. These deficiencies will be addressed as part of that initiative. Responsible Official: Danielle Jeffress, University Registrar Estimated Completion Date: December 31, 2025
Finding 515656 (2024-004)
Significant Deficiency 2024
Finding 2024-004 U.S. Department of Treasury Federal Award Year Ending June 30, 2024 COVID-19: Coronavirus State and Local Fiscal Recovery Funds Lack of internal controls over the preparation of the Schedule of Expenditures for Federal Awards Finding: The Schedule of Expenditures for Federal Awards...
Finding 2024-004 U.S. Department of Treasury Federal Award Year Ending June 30, 2024 COVID-19: Coronavirus State and Local Fiscal Recovery Funds Lack of internal controls over the preparation of the Schedule of Expenditures for Federal Awards Finding: The Schedule of Expenditures for Federal Awards for the year ended June 30, 2024, was initially overstated by $529,900 due to an improper subrecipient verses beneficiary determination for the COVID-19 coronavirus state and local fiscal recovery funds. Corrective Actions Taken or Planned: When reviewing revised grants, particularly pass-through grants, look for any new language in the updated review that could affect the classification of the grant as a federal award and update any relevant schedules accordingly. Look into other alternatives for additional reviews on grants. Contact person responsible for corrective action: Heather Brouse, CFO, and Melissa King, Accountant
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy ...
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2024-25 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submis-sions for accuracy. Proposed Completion Date: January 31, 2025
Views of the responsible official and planned corrective actions: Cisco College has updated the import process to include a review of data by the Financial Aid Office when it is imported into the COD system.
Views of the responsible official and planned corrective actions: Cisco College has updated the import process to include a review of data by the Financial Aid Office when it is imported into the COD system.
Views of the responsible official and planned corrective actions: The Director of Financial Aid will review the awards to ensure compliance. The current software is set up with minimum and maximum award amounts to alert any awards outside of the range of compliance.
Views of the responsible official and planned corrective actions: The Director of Financial Aid will review the awards to ensure compliance. The current software is set up with minimum and maximum award amounts to alert any awards outside of the range of compliance.
Views of the responsible official and planned corrective actions: Cisco College has updated the process for the NSLDS reporting. The Director of Institutional Effectiveness & Planning will be the reporting official and the Dean of Enrollment Services will be the back-up person for the NSLDS reporti...
Views of the responsible official and planned corrective actions: Cisco College has updated the process for the NSLDS reporting. The Director of Institutional Effectiveness & Planning will be the reporting official and the Dean of Enrollment Services will be the back-up person for the NSLDS reporting. Both positions have been trained and will ensure that the reporting will continue if there is ever another gap in replacing an open position.
Condition: The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Views of Responsible Officials and Planned Corrective Action: Beginning in the Fall 2024 semester, Student Account Services and University Billing (SASUB) implemented ...
Condition: The University did not return Title IV funds within 45 days of the date of determination of withdrawal for four students. Views of Responsible Officials and Planned Corrective Action: Beginning in the Fall 2024 semester, Student Account Services and University Billing (SASUB) implemented a dedicated R2T4 SharePoint site to enhance the tracking and management of withdrawn students as identified. The site includes dynamic lists that log students requiring a return of Title IV funds as they are identified. Each entry records the student’s date of determination, and the corresponding 45-day return deadline. This centralized platform allows authorized users to easily view pending returns, associated deadlines, and the completion dates for each case. The system improves the accuracy of Title IV fund return tracking, enhances accountability, and fosters greater transparency and communication among university stakeholders. Key personnel and leadership from SASUB and the Office of Scholarships and Financial Aid have access to the SharePoint site and conduct regular reviews to ensure compliance and operational efficiency. Contact person responsible for corrective action: Director of Student Account Services and University Billing Anticipated Completion Date: 8/26/2024
2024-001: Reporting This finding is the result of human error when completing the Fiscal Operations Report and Application to Participate (FISAP). An extra digit was added to the tuition/fees charged, changing the tuition and fees charged from $6,880,369 to $68,880,369. This was missed in the revie...
2024-001: Reporting This finding is the result of human error when completing the Fiscal Operations Report and Application to Participate (FISAP). An extra digit was added to the tuition/fees charged, changing the tuition and fees charged from $6,880,369 to $68,880,369. This was missed in the review of the FISAP prior to submission. Corrective Action: The Financial Aid Office took great care in reviewing the 2023-2024 (for 2025-2026) FISAP for accuracy. Additionally, the amount requested for SEOG and FWS is the exact same as requested on the 2022-2023 (for 2024-2025) FISAP, rather than the inflated fair share. The Financial Aid Office will request up to the fair share on the 2024-2025 (for 2026-2027) FISAP. This issue has been successfully addressed. Anticipated Date of Correction: 9/30/2024 Contact Person: Shanna Vargas, Director of Financial Aid
2024-002: Reporting This finding is a result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Part of this issue reflected SAIG/CPS/COD/NSLDS access from being set up correctly and resulted in many hours of contact and meetings with SAIG professionals to correct. ...
2024-002: Reporting This finding is a result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Part of this issue reflected SAIG/CPS/COD/NSLDS access from being set up correctly and resulted in many hours of contact and meetings with SAIG professionals to correct. Corrective Action: The Financial Aid Office has worked with SAIG professionals to correct this issue. The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other members have access to complete this should the PDPA’s access not be available. Anticipated Date of Correction: Immediately Contact Person: Shanna Vargas, Director of Financial Aid
2024-005: Enrollment Reporting Unofficially withdrawn students (students who failed to earn credit during the term) are reviewed after the end of the semester, and R2T4 is calculated, where required. However, there was not a process in place for the Registrar to update the Enrollment Reporting as a...
2024-005: Enrollment Reporting Unofficially withdrawn students (students who failed to earn credit during the term) are reviewed after the end of the semester, and R2T4 is calculated, where required. However, there was not a process in place for the Registrar to update the Enrollment Reporting as a result of the review process. Corrective Action: As part of the process of reviewing these students and performing the R2T4 calculation, the Financial Aid Office will send a report of unofficially withdrawn students to the Registrar to ensure that enrollment reporting is appropriately updated. Anticipated Date of Correction: Immediately Contact People: Shanna Vargas, Director of Financial Aid, and Kayla Miller, Registrar
2024-004: Return of Title IV Funds This student’s late calculation was due to the failure to review withdrawal reports during the changeover in director responsibilities. All students that fail to earn any credit during the semester are reviewed at the end of each semester. This student was found a...
2024-004: Return of Title IV Funds This student’s late calculation was due to the failure to review withdrawal reports during the changeover in director responsibilities. All students that fail to earn any credit during the semester are reviewed at the end of each semester. This student was found at that point, and the calculation was completed. Corrective Action: The withdrawal report is reviewed at minimum each week by the Financial Aid Office and R2T4s are calculated timely. This issue has been resolved. Anticipated Date of Correction: Immediately Contact Person: Shanna Vargas, Director of Financial Aid
2024-003: Cash Management This finding is the result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Corrective Action: The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other member...
2024-003: Cash Management This finding is the result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Corrective Action: The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other members have access to complete this should the PDPA’s access not be available. Anticipated Date of Correction: 8/19/2024 Contact Person: Shanna Vargas, Director of Financial Aid
Finding: 2024-002 - Procurement, Suspension and Debarment Auditor Description of Condition and Effect: In cases where the vendor did not sign a suspension or debarment certification, either within the vendor contract or as a separate certification, the City did not have a process in place to manual...
Finding: 2024-002 - Procurement, Suspension and Debarment Auditor Description of Condition and Effect: In cases where the vendor did not sign a suspension or debarment certification, either within the vendor contract or as a separate certification, the City did not have a process in place to manually search the Excluded Parties List System to verify the vendor was not suspended or debarred. As a result of this condition, while none of the vendors tested appeared to be suspended or debarred, documentation does not exist to support that the City verified its vendors paid with federal dollars were not suspended or debarred prior to contracting with them. Auditor Recommendation: We recommend that the City create procedures and a related checklist to ensure all federal requirements are being addressed. Corrective Action: Due to the influx of new employees managing federal funds under the Coronavirus State and Local Fiscal Recovery Funds program, many were unaware of the requirement to document their searches for suspended or debarred vendors. As a result, search results showing no matches were not retained in the files. Moving forward, all relevant employees will receive additional training to ensure proper documentation of these searches. This training will help to ensure this requirement is consistently met in the future. Responsible Person: Heather Ehnis, Finance Director Anticipated Completion Date: June 30, 2025
Noncompliance with Cash Management Requirements Planned Corrective Action: The university now requests funds based only on booked/accepted disbursement in the COD system as reflected in the Cash Activity report. The business office confirms the amount drawn to the Student Financial Services team. Th...
Noncompliance with Cash Management Requirements Planned Corrective Action: The university now requests funds based only on booked/accepted disbursement in the COD system as reflected in the Cash Activity report. The business office confirms the amount drawn to the Student Financial Services team. This process eliminates excess funds on hand as they are reimbursements of funds already disbursed. Additionally, work continues to build better reporting of disbursement activity across the various federal funds. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: April 1, 2025
Need Analysis Planned Corrective Action: Additional training was provided to the appropriate staff to identify and award needbased funds within regulatory guidelines. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: Dec...
Need Analysis Planned Corrective Action: Additional training was provided to the appropriate staff to identify and award needbased funds within regulatory guidelines. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: December 15, 2024
View Audit 333386 Questioned Costs: $1
Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The Student Financial Services Office will train additional staff on R2T4 procedures and then conduct secondary reviews to validate the correctness of the R2T4 calculations and return amounts. Person Responsible for Correctiv...
Incorrect Return of Title IV Funds Calculations Planned Corrective Action: The Student Financial Services Office will train additional staff on R2T4 procedures and then conduct secondary reviews to validate the correctness of the R2T4 calculations and return amounts. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: July 1, 2025
Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. Plan: The District will review compliance requirements to ensure all compliance requirements are met and will imp...
Condition: During the course of our audit, we determined that the personnel expense (time and effort) was not documented for employees that had part of their salary charged to the grant. Plan: The District will review compliance requirements to ensure all compliance requirements are met and will implement changes going forward to ensure personnel expense (time and effort) is documented. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: David Engelbrecht, Superintendent Management Response: N/A
The disbursement process of such refunds was transferred to a new team within the Finance/Treasury branch. The team size was increased from 2 to 4 members. Members added to this team have relevant previous experience in student accounts. The additional resources as well as their experience and knowl...
The disbursement process of such refunds was transferred to a new team within the Finance/Treasury branch. The team size was increased from 2 to 4 members. Members added to this team have relevant previous experience in student accounts. The additional resources as well as their experience and knowledge should ensure that funds are returned in a timely manner that complies with program requirements.
Below you will find our corrective action plan to address the one finding in our FY 2024 Federal Single Audit, which received an unmodified opinion from our auditor Audit Finding #: 2024-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Hom...
Below you will find our corrective action plan to address the one finding in our FY 2024 Federal Single Audit, which received an unmodified opinion from our auditor Audit Finding #: 2024-1 Eligibility Determination Grantor: Department of Health and Human Services Federal Program Name: Low Income Home Energy Assistance (LIHEAP) Federal Assistance Listing (CFDA#): 93.568 Description: During the audited year July 2023 – June 2024, Access paid benefits for one individual whose income was over the threshold of 60% of the CT state median income. The income was documented, but incorrectly calculated. Statement of Concurrence: Access management concurs with the audit finding: Corrective Action: Access has put in place written procedures as follows: ○ Access will review and revise its training orientation for the next fiscal year. and will provide additional training support and resources to staff to ensure that all LIHEAP applications are certified in an accurate manner. ○ Access will review and improve its file audit process to create a master log of all files reviewed and also note any major findings so a timely response can be made.
We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against ...
We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against an award fall within the award period of performance, but believes there are adequate procedures in place to monitor the actual award period of performance. Starting immediately, Grants will implement procedures to review expenses moved into projects via the Manual Transaction process (Also referred to as Miscellaneous Transaction) to ensure the expenses fall within the award period of performance. See updated procedure: Miscellaneous Transaction Procedures. To further mitigate the chance of this issue occurring, grants will minimize the transfer of labor costs to new awards if a project goes over budget. Instead, Grants will return the expenses back to the cost center. Grants has also been working with IT to put controls in our time keeping system, Kronos that would minimize the chance of labor expenses for over budget projects to be processed into Oracle.
View Audit 333334 Questioned Costs: $1
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-006 Condition: The District did not maintain records that contain information necessary to identify Federal exp...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-006 Condition: The District did not maintain records that contain information necessary to identify Federal expenditures supported by source documentation. Recommendation: The District should always maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal expenditures. All records must be supported by source documentation. Action Taken: The District concurs with the recommendation. The District will work to ensure that records are maintained that sufficiently identify the amount, source and expenditure of Federal funds for Federal awards. Grant expenditure reports will be reviewed to make sure Federal award expenditures are not double-reported. Anticipated Date of Completion: Ongoing
View Audit 333309 Questioned Costs: $1
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing
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