Corrective Action Plans

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Responsible offices: Financial Reporting Office and Financial Aid
Responsible offices: Financial Reporting Office and Financial Aid
Responsible officials: Director of Financial Aid and Site Controller, Academics, Research, and Philanthropy (Financial Reporting)
Responsible officials: Director of Financial Aid and Site Controller, Academics, Research, and Philanthropy (Financial Reporting)
Cash management
Cash management
(3) Management's view: We acknowledge the auditor’s finding that student-level Direct Loan reconciliation was not completed for the students in the review sample. While JFKSON-level reconciliation with COD was being conducted, the required student-level reconciliation was not consistently documented...
(3) Management's view: We acknowledge the auditor’s finding that student-level Direct Loan reconciliation was not completed for the students in the review sample. While JFKSON-level reconciliation with COD was being conducted, the required student-level reconciliation was not consistently documented, resulting in this compliance gap. We recognize the importance of ensuring that each student’s Direct Loan disbursements, returns, and adjustments are fully reconciled with COD to maintain the integrity of loan records.
As of Fall 2025, the Financial Aid Office will implement a monthly student-level reconciliation process in partnership with COD records and the Business Office.
As of Fall 2025, the Financial Aid Office will implement a monthly student-level reconciliation process in partnership with COD records and the Business Office.
Comparing internal system disbursement records (PeopleSoft) with COD at the student level.
Comparing internal system disbursement records (PeopleSoft) with COD at the student level.
Investigating and resolving all discrepancies (amounts, dates, statuses) within 30 days.
Investigating and resolving all discrepancies (amounts, dates, statuses) within 30 days.
Documenting reconciliation results in a compliance log retained for audit purposes.
Documenting reconciliation results in a compliance log retained for audit purposes.
Staff responsible for reconciliation are being trained on the Department of Education’s reconciliation requirements and COD tools.
Staff responsible for reconciliation are being trained on the Department of Education’s reconciliation requirements and COD tools.
The Financial Aid Director (or designee) will review reconciliation logs each month to confirm completion and accuracy.
The Financial Aid Director (or designee) will review reconciliation logs each month to confirm completion and accuracy.
A quarterly compliance audit will be conducted internally to verify that student-level reconciliation is completed and documented consistently.
A quarterly compliance audit will be conducted internally to verify that student-level reconciliation is completed and documented consistently.
Enrollment reporting
Enrollment reporting
(4) Management's view: We acknowledge the auditor’s findings regarding student status change reporting and the control gap over ensuring the changes were made in NSLDS timely. The JFKSON reported the status changes to our third-party servicer, the National Student Clearinghouse (“NSC”), within the r...
(4) Management's view: We acknowledge the auditor’s findings regarding student status change reporting and the control gap over ensuring the changes were made in NSLDS timely. The JFKSON reported the status changes to our third-party servicer, the National Student Clearinghouse (“NSC”), within the required timeframe. However, due to NSC’s processing and transmission schedule, the changes were not reflected in NSLDS timely for the students in the review sample.
It is important to note that the JFKSON did meet its responsibility to report enrollment changes to NSC as our designated reporting agent, and that all student enrollment data was ultimately reported and accepted by NSLDS. No students were negatively impacted by the delay.
It is important to note that the JFKSON did meet its responsibility to report enrollment changes to NSC as our designated reporting agent, and that all student enrollment data was ultimately reported and accepted by NSLDS. No students were negatively impacted by the delay.
Effective Fall 2025, the JFKSON has implemented a dual monitoring process:
Effective Fall 2025, the JFKSON has implemented a dual monitoring process:
Enrollment reports submitted to NSC are logged and retained by the Registrar’s/Financial Aid Office as direct evidence of timely submission.
Enrollment reports submitted to NSC are logged and retained by the Registrar’s/Financial Aid Office as direct evidence of timely submission.
Monthly NSLDS Enrollment Rosters are reviewed to confirm that NSC has transmitted and that NSLDS reflects the reported changes.
Monthly NSLDS Enrollment Rosters are reviewed to confirm that NSC has transmitted and that NSLDS reflects the reported changes.
Any delays or discrepancies are immediately documented and escalated to NSC for resolution, with communication retained in the student’s compliance file.
Any delays or discrepancies are immediately documented and escalated to NSC for resolution, with communication retained in the student’s compliance file.
The Registrar’s and Financial Aid Offices have received additional training on monitoring NSC-to-NSLDS transmissions and maintaining supporting documentation for audit purposes.
The Registrar’s and Financial Aid Offices have received additional training on monitoring NSC-to-NSLDS transmissions and maintaining supporting documentation for audit purposes.
A quarterly compliance review will be conducted to ensure timely reporting and documentation.
A quarterly compliance review will be conducted to ensure timely reporting and documentation.
Responsible offices: Registrar’s Office & Financial Aid Office
Responsible offices: Registrar’s Office & Financial Aid Office
Responsible officials: Director of Financial Aid and Director of Registration/Enrollment
Responsible officials: Director of Financial Aid and Director of Registration/Enrollment
, 2024-007 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance / Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) / Disaster Grants - Public Assistance (Presidentially Declared Disasters (Not A Major Pro...
, 2024-007 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance / Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) / Disaster Grants - Public Assistance (Presidentially Declared Disasters (Not A Major Program) Late Single Audit Submissions Starting in Fiscal Year 2025-2026 management will perform the following actions: Management audit contracts will be followed up directly by the Financial Affair Director to ensure timely execution to ensure audits are timely completed and planned. Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. To ascertain that basic and recurrent information requested by auditors is ready, management will prepare an updated list of information normally requested and will prepare a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance with pending Single Audit reports’ issuance on or before March 30, 2026. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 3/30/2026
2024-006 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Performance Reporting Deadlines Starting in Fiscal Year 2025-2026, LRA has implemented adequate tracking and oversight mechanisms to ensure timely submission of required re...
2024-006 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Performance Reporting Deadlines Starting in Fiscal Year 2025-2026, LRA has implemented adequate tracking and oversight mechanisms to ensure timely submission of required reports. It developed and maintained a centralized compliance calendar listing all federal reporting deadlines with internals submission deadlines at least fifteen to thirty days before deferral due dates to allow for review and approval before final submission. Once the Finance Department recruits and gives adequate training to the additional staff it will strengthen its internal controls over grant reporting by assigning clear responsibilities to the preparation and timely submission of all required reports. The Finance Department has implemented within its monthly accounting closing procedures tracking and reporting calendar detailing pending reports, due dates, and completion status. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
2024-005 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Delayed Requests for Reimbursement of Federal Funds Starting in Fiscal Year 2025-2026, LRA’s Finance Department has included within its monthly checklist accounting closing...
2024-005 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Delayed Requests for Reimbursement of Federal Funds Starting in Fiscal Year 2025-2026, LRA’s Finance Department has included within its monthly checklist accounting closing procedures the requirement of processing and requesting reimbursement of federal funds under the cost reimbursement method. Internal deadlines have been established to complete this process and be able to submit all reimbursement within 30 days after each monthly closing. This change in procedure will ensure reimbursement requests are submitted within 30 days once the department has finished its monthly accounting closing procedure. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
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