Corrective Action Plans

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March, 3, 2026 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westbo...
March, 3, 2026 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westborough, MA 01581 Audit period: July 1, 2024 - June 30, 2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDING Material Instance of Non-Compliance: Finding 2025-001: Congressional Directives 2025-001 Assistance Listing Number 93.493 Community Project Funding/CDS Recommendation: We recommend that the Agency adhere to their procurement policy that aligns with the requirments set forth in 2 CFR 200.318-200.326 Action Taken: The procurement of construction services funded through this award was done in early 2023 and preceded Dimock's updated procurement policy which calls for competitive bidding. It also preceded changes in procurement leadership. Subsequent procurement for services have since been subject to competitive bidding by Dimock consistent with CFR 200.318-200.326. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Luis Rivera, CFO at 617-442-8800. Sincerely, Luis Rivera, CFO
Corrective Action Plan – Management concurs with this finding. The Controller’s Office has designated a Grants & Contracts Accountant as the primary manager, with the Controller serving as the secondary manager. The primary manager will be responsible for coordinating the inventory process and ensur...
Corrective Action Plan – Management concurs with this finding. The Controller’s Office has designated a Grants & Contracts Accountant as the primary manager, with the Controller serving as the secondary manager. The primary manager will be responsible for coordinating the inventory process and ensuring that a physical inventory is completed by the end of every other fiscal year. The secondary manager will verify completion and support the primary manager, as needed. Inventory procedures will be updated to reflect this change and will be reviewed for best practices and regulatory changes. In addition, the physical inventory task will be incorporated into the annual year-end checklist reviewed by the Vice President of Finance’s Office and the Controller’s Office. Management considers these steps sufficient to ensure compliance with the biennial inventory requirement. Anticipated completion date: June 2026 Persons responsible: Maria G. Sanchez, Controller
Corrective Action Plan – Management concurs with this finding. During the student system set-up for academic year 2024-25, the appropriate screen was not properly updated with the new ISIR codes to set the tracking requirements to be posted for ISIR C Flags. Because the appropriate tracking document...
Corrective Action Plan – Management concurs with this finding. During the student system set-up for academic year 2024-25, the appropriate screen was not properly updated with the new ISIR codes to set the tracking requirements to be posted for ISIR C Flags. Because the appropriate tracking documents were not posted, the system allowed the students to pass through packaging and disbursement. The Law School Financial Aid Office will implement a structured verification process as part of the student system setup for each academic year. Every step of the setup will be documented. To ensure accuracy, one staff member will complete the setup, and a separate staff member will independently review and verify the configuration. Management believes these enhancements will be sufficient to prevent future errors. Completion date: November 2025 Persons responsible: Vonda Garcia, Director of Law School Financial Aid
Corrective Action Plan – Management concurs with this finding. The exceptions resulted from two distinct scenarios: 1) An official withdrawal processed manually outside the standardized workflow. 2) An unofficial withdrawal triggered by a grade change submitted after the final grade deadline. In Fal...
Corrective Action Plan – Management concurs with this finding. The exceptions resulted from two distinct scenarios: 1) An official withdrawal processed manually outside the standardized workflow. 2) An unofficial withdrawal triggered by a grade change submitted after the final grade deadline. In Fall 2024, an undergraduate student’s official withdrawal was completed late in the semester. The Dean requested a Torero Hub Counselor to manually remove the course, bypassing the standardized workflow. While the Counselor notified the Registrar’s Office, the Office of Financial Aid was not included in the communication chain. To address this gap, the Office of Financial Aid will implement a biweekly report to monitor and verify any changes to student withdrawal statuses that fall outside the automated workflow. Management believes this enhancement will effectively prevent similar errors in the future. The second exception involved a Professional and Continuing Education (PCE) student. After the final grade submission deadline, the instructor updated the student’s grade to an ‘F’, which retroactively classified the student as an unofficial withdrawal. This change occurred after the Office of Financial Aid had already run the final Fall 2024 unofficial withdrawal report. PCE has been notified that grade changes are not permitted after the final grade deadline. Additionally, the Office of Financial Aid will now run the unofficial withdrawal report biweekly beyond the final grade due date to identify and verify any late changes to student withdrawal statuses. Management believes these measures will mitigate the risk of future occurrences. Completion date: September 2025 Persons responsible: Kellie Nehring, Director of Financial Aid and Diana Hannasch-Haag, Director of Retention – Online Degree Programs
Finding No. 2025-010 ALN No. 12.017 Program Title: Readiness and Environmental Protection Integration Grant Award No.: N62742-22-2-0002 Condition No controls in place to ensure that 17A reports are prepared and reviewed in a timely manner to ensure that all fixed assets are included in the FAIS. Cor...
Finding No. 2025-010 ALN No. 12.017 Program Title: Readiness and Environmental Protection Integration Grant Award No.: N62742-22-2-0002 Condition No controls in place to ensure that 17A reports are prepared and reviewed in a timely manner to ensure that all fixed assets are included in the FAIS. Corrective Action Plan Management concurs with the finding. The delay in recording equipment acquisitions in FAIS resulted in noncompliance with established equipment control policies. Management acknowledges the importance of timely and accurate asset recording to ensure compliance and maintain effective internal controls. The Department will implement strengthened internal control procedures to ensure equipment is recorded in FAIS accurately and in the proper reporting period. Actions include: • Updating departmental written procedures, outlining the required timeline and documentation for recording equipment acquisitions in FAIS. Procedures will clearly define roles and responsibilities for program staff and fiscal personnel. • Issuing written procedures establishing clear roles, responsibilities, and required timelines for FAIS entries and reporting requirements within the division. • Requiring equipment to be recorded within a defined timeframe following receipt, acceptance and placed in service. • Implementing a tracking mechanism to monitor and conduct monthly reconciliations between procurement records, payment records, and FAIS entries. • Conducting supervisory review and periodic monitoring to ensure compliance. These corrective measures will be incorporated into ongoing internal control monitoring processes to prevent recurrence. Person Responsible Cynthia C. Gomez, Fiscal Management Officer Michelle B. Del Rosario, DOFAW Program Specialist V Anticipated Date of Completion June 30, 2026
Finding No. 2025-009 ALN No. 17.225 Program Title: Unemployment Insurance Grant Award No.: 25-A55-UI-000105 Condition Based on our analysis of the claims processing data, the State is not in compliance with the BAM State Operations Guidance Part 602, as the minimum number of cases for paid claims wa...
Finding No. 2025-009 ALN No. 17.225 Program Title: Unemployment Insurance Grant Award No.: 25-A55-UI-000105 Condition Based on our analysis of the claims processing data, the State is not in compliance with the BAM State Operations Guidance Part 602, as the minimum number of cases for paid claims was not met. Corrective Action Plan Concur. 1. The BAM unit continues to have vacancies and remain understaffed. 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 claims beginning June 2026. Person Responsible Sheryl-Lynn Ozaki, UI Quality Control Supervisor Anticipated Date of Completion June 2027 In response to the finding State of Hawaii – Single Audit 2025 finding, the DLIR offers the following: The auditor’s recommendation for the DLIR to 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 for the unit to 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 laws, regulations/rules, and official policies; able to interpret and apply laws and official policies to each claimant's situation; proficient in fact-finding and determination procedures, including the process of interviewing interested parties and providing the opportunity for fair hearings and rebuttals; 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 actions required; authorized to change computerized records as needed to pay or stop payment of benefits; prepare timely written decisions to deny or allow benefits which clearly communicate the facts, conclusions and reasoning used to support the decisions; 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. 2025-008 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that State did not communicate the following award information required under 2 CFR 200.332: • Subrecipient...
Finding No. 2025-008 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that State did not communicate the following award information required under 2 CFR 200.332: • Subrecipient’s unique entity identifier; • Federal Award Date; • Identification of whether the Federal award is for research and development; and • Indirect cost rate for the Federal award (including if the de minimis rate is used in accordance with 200.414). Corrective Action Plan DBEDT OPSD will strengthen internal controls over subaward identification and monitoring subrecipients to ensure that subrecipient monitoring requirements are met. The Program will communicate with the subrecipient to record their UEI. Program will supply the subrecipient with the date of the federal award, the indirect cost rate for the Federal award per CFR 200.414, and information on whether the award is for research and development. The Program will continue to supply subrecipient with Period of Performance Start and End Date, Budget Period Start and End Date, and the Assistance Listing number. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026
Finding No. 2025-007 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that the State did not submit FFATA reports for most of the active grant agreements open for the program. C...
Finding No. 2025-007 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that the State did not submit FFATA reports for most of the active grant agreements open for the program. Corrective Action Plan DBEDT OPSD will strengthen internal controls over subaward identification and reporting. This will include hiring and training staff to support federal grant administration and management-level review of all subawards to ensure FFATA reporting is complete and timely. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026
Finding No. 2025-006 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that for various samples, the time between drawdown and disbursement of federal funds was up to 266 days el...
Finding No. 2025-006 ALN No. 11.419 Program Title: Hawaii Coastal Zone Management Program Grant Award No.: NA22NOS4190022 NA23NOS4190139 NA24NOSX419C0023 NA22NOS4190065 Condition Accuity noted that for various samples, the time between drawdown and disbursement of federal funds was up to 266 days elapsed. Indicating that cash management controls were not operating to minimize the time between transfer and disbursement. Corrective Action Plan OPSD DBEDT will ensure that program personnel are familiar with all federal requirements, including ensuring that funds are disbursed timely. Person Responsible Mary Alice Evans, Director of Office of Planning and Sustainable Development Anticipated Date of Completion April 1, 2026
Finding No. 2025-005 ALN No. 10.179 Program Title: Micro-Grants Food Security Program Grant Award No.: AM200100XXXG132 21MGFSPHI1003-00 AM22MGFSPHI1007-04 23MGFSPHI1011-00 24MGFSPHI1016-00 Condition An elapsed time of 583 days between the drawdown and disbursement date of funds for the program and t...
Finding No. 2025-005 ALN No. 10.179 Program Title: Micro-Grants Food Security Program Grant Award No.: AM200100XXXG132 21MGFSPHI1003-00 AM22MGFSPHI1007-04 23MGFSPHI1011-00 24MGFSPHI1016-00 Condition An elapsed time of 583 days between the drawdown and disbursement date of funds for the program and that the check date of 01/24/2025 occurred after the grant period expiration of 09/29/2024. Indicating that cash management controls were not operating to minimize time between transfer and disbursement and that the period of performance was unauthorized to be extended past the budget date. Corrective Action Plan Concur. The Hawaii Department of Agriculture and Biosecurity (DAB) will change administrative procedures for drawdown and disbursement of federal funds under the Micro-Grants Food Security Program. DAB will process the grant contracts and payments in batches of about 100 micro-grants per month, and federal drawdown will not occur until about a batch of 100 contracts have been executed. Additional staff hired for grant processing will 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 Corrective action plan will be implemented in April 2026.
Matching (Significant Deficiency in Internal Control and Noncompliance) Assistance Listings number and program name: COVID-19 93.354 Public Health Emergency Recommendation: The County should establish procedures to track matching requirements in the general ledger, ensure all in-kind contributions a...
Matching (Significant Deficiency in Internal Control and Noncompliance) Assistance Listings number and program name: COVID-19 93.354 Public Health Emergency Recommendation: The County should establish procedures to track matching requirements in the general ledger, ensure all in-kind contributions are supported by proper documentation (e.g., timesheets), and review match compliance before use of federal funds. Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2026 County Discussion: Concur: In coordination with the Arizona Department of Health Services (ADHS), the County will implement procedures to ensure matching activity is properly tracked within the general ledger. The County will also ensure that all in-kind contributions are supported by appropriate documentation, such as timesheets or other relevant supporting records, in accordance with federal grant requirements. Additionally, the County will implement a review process to verify that matching requirements are properly documented and met prior to the drawdown or use of federal funds. These measures are intended to strengthen internal controls and ensure compliance with federal grant matching requirements.
Earmarking (Material Weakness in Internal Control and Noncompliance) Cluster name: WIOA Cluster Assistance Listings number and program name: 17.258 WIOA Adult Program 17.259 WIOA Youth Program 17.278 WIOA Dislocated Worker Formula Grants Recommendation: The County should strengthen WIOA Youth Activi...
Earmarking (Material Weakness in Internal Control and Noncompliance) Cluster name: WIOA Cluster Assistance Listings number and program name: 17.258 WIOA Adult Program 17.259 WIOA Youth Program 17.278 WIOA Dislocated Worker Formula Grants Recommendation: The County should strengthen WIOA Youth Activities program policies and procedures to ensure no less than the required 20 percent of its monies is spent to provide in-school and out-of-school youth with paid and unpaid work experience, retain qualified in-school and out-of-school youth, and consistently monitor the County's and subrecipients spending throughout the award period. Contact Person(s): Adam Garrard, WIOA Executive Director Anticipated completion date: June 30, 2026 County Discussion: Concur: The County will take corrective actions to strengthen WIOA Youth program policies, procedures, and oversight to ensure compliance with the 20 percent work experience requirement. This includes ongoing monitoring and oversight of sub-recipient expenditures, addressing barriers to work experience opportunities, and increasing engagement and enrollment of both in-school and out-of-school youth. These activities will include the following: 1) include local school counselors and administrators to support recruitment of in-school youth; 2) engage community partners with access to out-of-school youth; and 3) support outreach, enrollment, and retention strategies to attract eligible youth participants.
CORRECTIVE ACTION The Registrar and the Assistant Director of Financial Aid will be included in the receipt of the graduation file. The graduation file will be uploaded in the National Student Clearinghouse (NSC) and the Registrar will alert the Financial Aid office when submitted. The Registrar wil...
CORRECTIVE ACTION The Registrar and the Assistant Director of Financial Aid will be included in the receipt of the graduation file. The graduation file will be uploaded in the National Student Clearinghouse (NSC) and the Registrar will alert the Financial Aid office when submitted. The Registrar will confirm in NSC the file was uploaded with no errors for campus level and program level reporting. The Office of Financial Aid will add to its current procedure to request additional reports from NSLDS (campus level and program level), 3 weeks after the file has been uploaded to NSC; to show graduates and withdrawal information reported at the program and campus levels. The Dean of Enrollment and Financial Aid will also set a calendar alert for comparing the degree verify file against the NSLDS reports for discrepancies. Should discrepancies arise, the Assistant Director of Financial Aid and the Registrar will work together to address and correct the issues before 60 days post-graduation. Anticipated Date of Completion: In place for the 2025-2026 academic year.
Student Financial Assistance Cluster – 84.063 and 84.268 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disag...
Student Financial Assistance Cluster – 84.063 and 84.268 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The College utilizes a third-party, National Student Clearinghouse (NSC) to report to the National Student Loan Data System (NSLDS). Clarification was obtained from NSC regarding the process between NSC and NSLDS to prevent future occurrences. The NSC report will be submitted at the earliest possible date to provide additional time to review and verify that accurate data was transferred from NSC to NSLDS. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2026
Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College implement procedures to review accuracy of information used to calculate R2T4s. Explanation of disagreement with audit finding: There is no disagreement with t...
Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College implement procedures to review accuracy of information used to calculate R2T4s. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Financial aid staff have added to our Return to Title IV procedures that we complete the calculation in Colleague and the U.S. Department of Education Common Origination & Disbursement to make sure all amounts are correct. The Financial Aid Manager completes the calculation, and the Director then reviews and sends any questions/concerns back to the Financial Aid Manager. The Director will approve once any concerns are addressed. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2026
Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreeme...
Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: Prior to FY23, students signed a form acknowledging and authorizing the College to have credit balances held on their account in the event there would be classes added and to purchase books. During FY2023, this procedure was discontinued for an unrelated reason and an unintended consequence was not meeting the 14-day requirement. A new procedure was developed and implemented in January, 2025. The 10 credit balance refunds from the population of 60 were from the period of July 1, 2024, through December 31, 2025. The prior year audit was released on November 15, 2025, at which point all credit balances had already been refunded under the prior procedures. There wasn’t an opportunity to correct the situation until the spring semester in 2025. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: Completed
Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are m...
Community Service Society (the Society) requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports. This will result in the Society improving the timeliness of its reporting to the State of New York.
The University agrees with this finding and acknowledges that the monitoring process to ensure all required FFATA reporting is completed in a timely manner can be strengthened. While responsible staff continued to track agreements subject to reporting, changes in staffing overseeing this work result...
The University agrees with this finding and acknowledges that the monitoring process to ensure all required FFATA reporting is completed in a timely manner can be strengthened. While responsible staff continued to track agreements subject to reporting, changes in staffing overseeing this work resulted in a lapse in monitoring the completion of required filings in FY2025. The identified filings have now been completed. In response, the University has retrained supervisors and staff to reinforce reporting requirements, processes, and the importance of timely compliance. Additionally, the University is developing an automated solution to facilitate this reporting monthly, which will improve oversight and timeliness. The automated solution is planned to be in place prior to June 30, 2026. Responsible person contact name: William Berger, AVP Sponsored Projects Administration (SPA), wb2174@cumc.columbia.edu, or (212)-305-9571.
OHA agrees with the finding. In October 2024, management implemented changes to the inspection scheduling process to ensure that no annual inspections are conducted on Thursdays preceding an alternating Friday off, as well as on working Fridays. The inspections referenced in the findings were conduc...
OHA agrees with the finding. In October 2024, management implemented changes to the inspection scheduling process to ensure that no annual inspections are conducted on Thursdays preceding an alternating Friday off, as well as on working Fridays. The inspections referenced in the findings were conducted by OHA’s independent inspector. The deficiencies occurred due to an oversight. Although the independent provided the inspection results (Pass/Fail) to the OHA inspector, the OHA inspector did not review the detailed failed items. Since the finding, management implemented a process requiring the OHA inspector to be on standby during our alternating Fridays off in the event that any 24-hour deficiencies are identified, allowing next-day re-inspection. The independent inspector is now required to inform the OHA inspector of any life-threatening deficiencies. Additionally, the independent inspectors’ schedule was adjusted around the same time, and inspections are now conducted on OHA’s working Fridays, which supports more effective and timely communication.
Assistance to Firefighters Grant – Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement written procedures requiring the preparation, review, and retention of all federal grant reimbursement requests. Explanation of disagreement with audit finding: Mana...
Assistance to Firefighters Grant – Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement written procedures requiring the preparation, review, and retention of all federal grant reimbursement requests. Explanation of disagreement with audit finding: Management agrees with the finding. Action taken in response to finding: The Town agrees with this recommendation and has updated its grant policies and procedures accordingly. Written procedures are now in place requiring the preparation, review, and retention of all federal grant reimbursement requests. Going forward, the Finance Department will review all requests, and approval from the Town Manager will be required prior to submission. This is not expected to be an issue going forward. Name(s) of the contact person(s) responsible for corrective action: Marie Almodovar, Finance Director Planned completion date for corrective action plan: Fiscal Year 2026.
Assistance to Firefighters Grant – Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement formal procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including periodic physical in...
Assistance to Firefighters Grant – Assistance Listing Number 97.044 Recommendation: We recommend that the Town establish and implement formal procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including periodic physical inventories, to ensure ongoing compliance with federal requirements. Explanation of disagreement with audit finding: Management agrees with the finding. Action taken in response to finding: The Town agrees with this recommendation and has made this change in the current fiscal year. We have updated our procedures to ensure that complete and accurate property records are maintained for all equipment purchased with federal funds, including conducting periodic physical inventories. The updated inventory log was reviewed by the auditors and is expected to address this issue going forward. Name(s) of the contact person(s) responsible for corrective action: Marie Almodovar, Finance Director Planned completion date for corrective action plan: Fiscal Year 2026.
Corrective Action Plan 2025-005: Management concurs with the finding. The University is revising its procedures to ensure all post-withdrawal disbursement offers are properly issued and documented and will implement additional controls and staff training to ensure future compliance with federal R2T4...
Corrective Action Plan 2025-005: Management concurs with the finding. The University is revising its procedures to ensure all post-withdrawal disbursement offers are properly issued and documented and will implement additional controls and staff training to ensure future compliance with federal R2T4 requirements. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services
Corrective Action Plan 2025-004: Management concurs with the finding. The University is revising its procedures to ensure timely processing of all required R2T4 returns and is implementing additional internal controls and monitoring steps to ensure compliance with the 45-day return requirement. Comp...
Corrective Action Plan 2025-004: Management concurs with the finding. The University is revising its procedures to ensure timely processing of all required R2T4 returns and is implementing additional internal controls and monitoring steps to ensure compliance with the 45-day return requirement. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services
Corrective Action Plan 2025-003: Management concurs with the finding. The University is updating its written R2T4 procedures to ensure the appropriate scheduled end date is consistently used for students enrolled in modular programs. System enhancements and new workflow controls will be implemented ...
Corrective Action Plan 2025-003: Management concurs with the finding. The University is updating its written R2T4 procedures to ensure the appropriate scheduled end date is consistently used for students enrolled in modular programs. System enhancements and new workflow controls will be implemented to require documentation of all modules a student was scheduled to attend. The University will work to recalculate returns for students who withdrew from modules as recommended. Anticipated Completion Date: March 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services
Corrective Action Plan 2025-002: Management concurs with the finding. The University has implemented controls to ensure that academic grade level progression and COA/OFA adjustments trigger a mandatory review of eligibility through the use of new reports and workflows. Completion Date: February 2026...
Corrective Action Plan 2025-002: Management concurs with the finding. The University has implemented controls to ensure that academic grade level progression and COA/OFA adjustments trigger a mandatory review of eligibility through the use of new reports and workflows. Completion Date: February 2026 Contact Person: Joanne Rozborski, Assistant Vice President, Student Financial Services
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