Corrective Action Plans

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Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Corrective action plan to ensure enrollment reporting is completed timely and accurately I. The admissions team sends a list of all enrolled students 2. Financial aid will manually enter the student's informat...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan Corrective action plan to ensure enrollment reporting is completed timely and accurately I. The admissions team sends a list of all enrolled students 2. Financial aid will manually enter the student's information into campus IVY 3. Campus IVY updates the student's status in NSLDS every 30 days. 4. If a student withdraws from Community Christian College, financial aid will manually update the student status into campus IVY 5. NSLDS is updated upon completion of the withdrawal This process will ensure that Community Christian College updates enrollment statuses for every student timely
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implementing to ensure that student withdrawal calculations are performed accurately and returned within 30 days: I. The registrar will send a list to f...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implementing to ensure that student withdrawal calculations are performed accurately and returned within 30 days: I. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. The list will include date of determination (DOD) and last date of attendance (LOA) of each student b. DOD wiII be within 14 days of student LOA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student's current ledger card b. Gather student's current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to yd patty processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to GS. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LOA.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan I. Campus IVY will aid with the data collection for the FISAP 2. Campus IVY will run a disbursement repo11 showing how much FA was disbursed prior year and record 3. Campus IVY will run !SIR report to show eli...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan I. Campus IVY will aid with the data collection for the FISAP 2. Campus IVY will run a disbursement repo11 showing how much FA was disbursed prior year and record 3. Campus IVY will run !SIR report to show eligible applicant and record 4. School will run population repo11 out of Populi and record 5. Campus IVY will run a report to show the amount of FSEOG disbursed prior year and record 6. Once all data is collected, a comparison year to year will take place 7. A comparison of student population as well as amount used 8. The result will allow the school to determine the amount of FSEOG is needed for upcoming year. This correction action plan will allow Community Christian College to repo11 FISAP figures properly with suppo11ing documentation.
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implemented to ensure that student withdnrn al calculations are performed accurately and returned within 30 days: I. The registrar will send a list to fi...
Management's Response: We concur. View of Responsible Officials and Corrective Action Plan The following is the procedure that the College will be implemented to ensure that student withdnrn al calculations are performed accurately and returned within 30 days: I. The registrar will send a list to financial aid of all students that have dropped by end of day every Thursday of each week. a. The list will include date of determination (DOD) and last date of attendance (LOA) of each student b. DOD will be within 14 days of student LOA 2. Upon receipt of the list financial aid will complete the following for each student: a. Gather student's current ledger card b. Gather student's current Transcript c. Complete a cover sheet which indicated the current loan period of the student. d. Financial aid will send over items to 3rd party processor in order for R2t4 calculation to be completed (Campus IVY) no later than Wednesday of the following week by end of business day. 3. Campus IVY will complete the R2T4 3-5 business days upon receipt and conduct the following: a. If a refund is required- campus IVY will schedule the refund, update student account and send to school. b. School (student accounts) will review the refund, update student account and monies will be placed in the operations account and sent back to GS. c. If a refund is not required based on the R2T4 results, Campus IVY will notate the student account. This corrective action plan will allow Community Christian College to complete the drop process for each student within 30 days from LOA.
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and plans to establish processes and procedures t...
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and plans to establish processes and procedures to ensure the audit is completed timely and the reporting package is submitted within the required timeframe. Anticipated Completion Date: March 31, 2025
Finding 2023-002 Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and will complete the missing information in future progress reports submitted to the...
Finding 2023-002 Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Name of Contact Person: Sarah J. Villalon, CFO Planned Corrective Action: Management agrees with the finding and will complete the missing information in future progress reports submitted to the State of Alaska. Anticipated Completion Date: December 31, 2024
When the City of Redfield was made aware of the late filing, the filing was completed within 24 hours.
When the City of Redfield was made aware of the late filing, the filing was completed within 24 hours.
When federal compliance issues arise, the City Finance Officer will communicate them to the Mayor.
When federal compliance issues arise, the City Finance Officer will communicate them to the Mayor.
Finding 513007 (2023-001)
Significant Deficiency 2023
Audit Finding Reference: 2023-001 Management’s Response and Planned Corrective Action: The City will review and update its existing policies to ensure they include the necessary language and provisions required by 2 CFR 200. This effort aims to align the City's policies with federal re...
Audit Finding Reference: 2023-001 Management’s Response and Planned Corrective Action: The City will review and update its existing policies to ensure they include the necessary language and provisions required by 2 CFR 200. This effort aims to align the City's policies with federal regulations, ensuring compliance with grant management standards, cost principles, and audit requirements outlined in the Uniform Guidance. Name of Contact Person and Completion Date: Name 1: Shaun Mulholland, City Manager Name 2: Vicki Lee, Finance Director Anticipated Completion Date – 1/31/2025
The Organization experienced significant accounting staffing disruption, the impact of which significantly delayed the completion and submission. Due to the persistent labor market shortages, the Organization struggled to replace and train new staff. The Organization is working diligently to complet...
The Organization experienced significant accounting staffing disruption, the impact of which significantly delayed the completion and submission. Due to the persistent labor market shortages, the Organization struggled to replace and train new staff. The Organization is working diligently to complete annual audits in a timely manner.
2023-001 - Filing with the State Auditor and Federal Audit Clearinghouse Condition: The city did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the city did not submit its audit report to the ...
2023-001 - Filing with the State Auditor and Federal Audit Clearinghouse Condition: The city did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the city did not submit its audit report to the FAC within nine months from the year ending June 30, 2023. In conjunction with our FY2023 single audit, please see the City's corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines to remain comliant with requirements. Management will make an effort to correct thier timeliness and file within the appropriate deadlines going forward. Expected completion date: 09/16/2024 Party Responsible: Kimberly Smith, Finance Director/Treasurer Contact Information: kimberly.smith@shawneeok.org
2023-001 – ALN 14.871 – Housing Voucher Cluster – Activities Allowed and Unallowed Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Lisa Shaffer, Ex...
2023-001 – ALN 14.871 – Housing Voucher Cluster – Activities Allowed and Unallowed Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Lisa Shaffer, Executive Director Anticipated Completion Date: December 31, 2024 2023-002 – Significant Deficiency in Internal Controls over Financial Reporting Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Person Responsible for Correction of Finding: Lisa Shaffer, Executive Director Anticipated Completion Date: December 31, 2024
View Audit 330764 Questioned Costs: $1
Finding 2023-002 – Wage Rate Requirements Contact Person Responsible for Corrective Action: Alison Gamache, Director of Finance Corrective Action: As of 9/1/2023 all prime construction contracts in excess of $2,000 awarded by the school district will include a provision for compliance with the Davis...
Finding 2023-002 – Wage Rate Requirements Contact Person Responsible for Corrective Action: Alison Gamache, Director of Finance Corrective Action: As of 9/1/2023 all prime construction contracts in excess of $2,000 awarded by the school district will include a provision for compliance with the Davis-Bacon Act. The school district will also provide a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The contracts will also include a provision for compliance with the Copeland "Anti-Kickback" Act. Anticipated Completion Date: By June 30, 2025
MANAGEMENT’S CORRECTIVE ACTION PLAN Finding 2023-001: Late submission of December 31, 2023 audit report – Federal Filing Federal Program: ALN 10.664 and 10.902 Criteria: The Corporation is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the en...
MANAGEMENT’S CORRECTIVE ACTION PLAN Finding 2023-001: Late submission of December 31, 2023 audit report – Federal Filing Federal Program: ALN 10.664 and 10.902 Criteria: The Corporation is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Corporation did not file its December 31, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Corporation underestimated the time required to gather necessary information for the audit due to a lack of recent experience with single audits, leading to delays in completion. Effect: The Corporation did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Corporation closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
We will make sure we collect all appropriate documentation from the vendor to ensure that we are following the Davis-Bacon Act. We will require the contractor to pay prevailing wages and collect all the payroll records and enter into a contract for all work that will be completed. The contractor w...
We will make sure we collect all appropriate documentation from the vendor to ensure that we are following the Davis-Bacon Act. We will require the contractor to pay prevailing wages and collect all the payroll records and enter into a contract for all work that will be completed. The contractor we used did pay prevailing wages to his employees. We did not have the documentation to prove it timely or the signed contracts for the separate work. We will make sure we have all appropriate documentation and that it is explained before the contract is entered into.
The City transitioned auditors in 2023 and as a result was unable to complete its audit timely. The City intends to meet the September 30, 2025 filing deadline for its December 31, 2024 Federal Single Audit
The City transitioned auditors in 2023 and as a result was unable to complete its audit timely. The City intends to meet the September 30, 2025 filing deadline for its December 31, 2024 Federal Single Audit
Due to changes in the federal reporting system, we had problems getting the information to upload to the federal reporting site. Reporting began well before the due date, and reaching out for assistance has proven unfruitful. In future reporting, every effort will be made to ensure timely submission...
Due to changes in the federal reporting system, we had problems getting the information to upload to the federal reporting site. Reporting began well before the due date, and reaching out for assistance has proven unfruitful. In future reporting, every effort will be made to ensure timely submissions.
The County Clerk & Treasurer are continually looking for effective control over SEFA funds. The county has hired a part-time employee to help in the Treasurer's office to continue these efforts, which will include a new filing system for SEFA funds.
The County Clerk & Treasurer are continually looking for effective control over SEFA funds. The county has hired a part-time employee to help in the Treasurer's office to continue these efforts, which will include a new filing system for SEFA funds.
Finding 512904 (2023-003)
Significant Deficiency 2023
The Jackson County Board has and will continue to adhere to the state of Illinois procurement policy. Additionally, the Jackson County Board will work on creating a procurement policy that addresses the federal compliance requirements as outlined in the Federal Uniform Guidance.
The Jackson County Board has and will continue to adhere to the state of Illinois procurement policy. Additionally, the Jackson County Board will work on creating a procurement policy that addresses the federal compliance requirements as outlined in the Federal Uniform Guidance.
Condition: The District did not meet its financial covenants required under the program during the year, and we, as the auditors, were unable to properly calculate the required financial covenants because of potential missing or misstated financial statement information due to the adverse opinion on...
Condition: The District did not meet its financial covenants required under the program during the year, and we, as the auditors, were unable to properly calculate the required financial covenants because of potential missing or misstated financial statement information due to the adverse opinion on the 2022 financial statements and related disclaimer of opinion included in our accompanying 2023 Independent Auditor's report. Response: The hospital has financial covenants including: • Maintaining 35 days cash on hand. We are currently at 26 Days Cash on Hand. The hospital has been as low as 6 Days Cash on Hand. To increase our Cash on Hand, we have brought all Revenue Cycle efforts in house, trained new staff, formed cross functional teams with the clinical documentation staff, set goals and work weekly with our teams to gently resolve challenges and move forward. These efforts have rewarded the hospital with increased Days Cash on Hand and improved quality processes in Revenue Cycle. • Lack of account reconciliation causing large numbers of year end entries. The accounting staff were not involved in Balance Sheet account reconciliation. These accounts are now being reconciled and monitored monthly. The GASB 87 rules were not adopted due to the staff not being trained. Upon our switch to WIPFLI as our new auditors, we have adopted GASB 87 (starting in FY 2023). In addition, we make the GASB 87 adjustments monthly. • One covenant requires that we maintain strong internal controls. Since the new administration have begun, each month, new internal controls are being established throughout the hospital, Finance department, Materials Management and the Revenue Cycle. • On covenant requires a positive bottom line. The hospital has been loosing money primarily due to the change in administration, lack of routine processes, recruitment challenges, lack of accuracy in our accounting and revenue cycle. Throughout the hospital and RHC’s, improvement teams are working to both improve quality processes, reduce costs, establish a culture to allow recruitment and improve our bottom line. The hospital has been transparent with the agency and our Board of Directors throughout our change process. More work continues. Segregation of duties We have a small staff. However, we have carefully been analyzing the duties and capabilities of each person. Then we have made changes to increase the segregation of duties to improve our internal controls. We improve internal controls with monthly goals. We will continue to both develop our staff, analyze segregation of duties and tighten our internal controls. We are very proud of our accomplishments. Access Internal Controls The previous administration did not have focused reviews of access to data. We have starting in FY 2024 created a team approach to reviewing job functions, access to information and the limits we need to place on the access. One of the findings has been that we had too many people with edit access to areas that were not essential to their job duties. We meet bi-monthly and review roles, data requirements and view only or edit capabilities. The process is arduous and slow, but we are steadily make progress. There have been revisions, surprises and accomplishment. Responsible Party: Meagan Weber, CEO, Carolyn Davies, CFO & Brent Peirick, COO Estimated Completion Date: 6/30/2026
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Response: The hospital has new administration, a new finance team and h...
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Response: The hospital has new administration, a new finance team and has implemented additional internal controls. The 2022 financial statement audit is complete and the 2022 single audit will be issued prior to 12/31/2024. The 2024 audit is currently in progress and anticipated to be issued prior to 12/31/2024. Responsible Party: Carolyn Davies, CFO Estimated Completion Date: 12/31/2024
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Willapa Harbor January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Willapa Harbor January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the Port for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Port did not have adequate internal controls ensuring accurate and reliable reporting of its financial statements. Name, address, and telephone of Port's contact person: Jim Sayce 1725 Ocean Ave. Raymond, WA 98577 #360-942-3422 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Port of Willapa Harbor plans to use the State Auditor's Resources to gain a better understanding of the required reporting's on the financial statement and get more familiar with the process. The Port of Willapa Harbor also plans to find another method to use when performing the cross walk of Accrual BARS to Cash BARS Numbers to ensure efficient and accurate reporting's. Anticipated date to complete the corrective action: May 2025
Management recognizes the importance of record retention and filing systems. When management became aware of the misplaced records related to wage and hour reports, management undertook a detailed review of the compliance requirements in the grant agreement and examined expenditures under the feder...
Management recognizes the importance of record retention and filing systems. When management became aware of the misplaced records related to wage and hour reports, management undertook a detailed review of the compliance requirements in the grant agreement and examined expenditures under the federal award to ensure the entity is in compliance with laws and regulations
Management agrees with the finding related to lack of segregation of duties and recognizes that due to the size and complexity of the organization this weakness exists
Management agrees with the finding related to lack of segregation of duties and recognizes that due to the size and complexity of the organization this weakness exists
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...
Finding No . 2023-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was July 31, 2024. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings. Corrective Action: Management identified the prior two years of this finding as a lack of proper staffing, which has been corrected. Management will meet the timeliness standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppInc.org 203-575-4293 Projected Completion Date: July 31, 2025
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