Corrective Action Plans

Finding 8824 (2023-003)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Allowable Costs / Cost Principles

2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general...

2023-03 Material Weakness: Questioned const were identified within the EDA CARES Planning grant and EDA CARES RLF, Assistance Listing 11.307, $131,986 and $30,865, respectively. $131,986 and $30,865 of federal funds remained unspent at the end of the grant periods and were transferred to the general fund under the assumption unspent funds could be spent in any manner. The result was a questioned cost of $162,851 and a compliance violation of requirements pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended $131,986 of federal funding be returned to the US Department of Commerce and $30,865 returned to the EDA CARES revolving loan fund cash balance. Action Taken: GEODC staff agreed with the finding and completed the recommended steps after the issue was identified in the annual audit but before the date of the audit report.

View Audit 12088 Questioned Costs: $1

Finding 8771 (2023-001)

Material Weakness 2023

Vantage Career Center

OH

Allowable Costs / Cost Principles Cash Management § 200.403

The finding is correct in the fact that money was charged to the wrong grant award. However, as a whole with the grant awards from all of the American Rescue Plan Act, Vantage Career Center gave more money to students then the grants required. Moving forward the Treasurer will be more involved wit...

The finding is correct in the fact that money was charged to the wrong grant award. However, as a whole with the grant awards from all of the American Rescue Plan Act, Vantage Career Center gave more money to students then the grants required. Moving forward the Treasurer will be more involved with the requirements of administering the grants from the beginning.

View Audit 12045

Finding 8763 (2023-002)

Significant Deficiency 2023

Hillsboro Community Unit School District No. 3

IL

Questioned Costs Allowable Costs / Cost Principles

Condition: The amount claimed on the June 30, 2023 expenditure report included an expense that had been claimed in the prior year. Recommendation: We recommend to review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Managemen...

Condition: The amount claimed on the June 30, 2023 expenditure report included an expense that had been claimed in the prior year. Recommendation: We recommend to review the general ledger for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management's response The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.

View Audit 12028 Questioned Costs: $1

Finding 8737 (2023-004)

Material Weakness 2023

Isd #2176 Warren Alvarado Oslo

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2023-004 ALLOWABLE COSTS/ACTIVITIES ALLOWED - INTERNAL CONTROLS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The district will implement policies and procedures to ensure all employee's wages are approved, timecards submitted are approved, and transactions that are charg...

2023-004 ALLOWABLE COSTS/ACTIVITIES ALLOWED - INTERNAL CONTROLS Contact Person - Superintendent Kirk Thorstenson Corrective Action Plan - The district will implement policies and procedures to ensure all employee's wages are approved, timecards submitted are approved, and transactions that are charged to grants are reviewed and approved before being charged to the grant. The District will also implement a quarterly review of general ledger expenditures related to grants. Completion Date - January 1, 2024

View Audit 11896

Finding 8721 (2023-001)

Significant Deficiency 2023

East Baton Rouge Parish Sheriff

LA

Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management § 200.403

Management agrees with this finding and will implement a more detailed review process of FEMA grant reimbursement requests for future disasters to ensure equipment hour costs reported are accurate. Anticipated Completion Date: June 30, 2024. Responsible Contact Person: David Yellott.

View Audit 11869

Finding 8588 (2023-002)

None 2023

Midway R-I School District

MO

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

December 21, 2023 U.S. Department of Education Midway R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Heath Oates, Superintendent Midway R-I School District I...

December 21, 2023 U.S. Department of Education Midway R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Heath Oates, Superintendent Midway R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 Uniform Guidance Audit Submission Recommendation: The District should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Action Taken: The District will submit its single audit reporting package to the federal audit clearinghouse within the recommended timeline. Completion Date: June 30, 2024 Sincerely, Heath Oates, Superintendent Midway R-I School District

View Audit 11617

Finding 8518 (2023-001)

Significant Deficiency 2023

Mid Michigan College

MI

Special Tests & Provisions Allowable Costs / Cost Principles Cash Management

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, th...

Auditor Description of Condition and Effect. The most recent Gramm Leach Bliley Policy fails to address the assessment of apps that are developed by the institution. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley Policies are met and verified by a second individual. Corrective Action. Currently, the College is reviewing the compliance requirements for Gramm Leach Bliley and will amend the current policy to ensure the assessment of apps developed by the institution is covered within the policy. Responsible Person. Kirk Lehr, Director of IT Anticipated Completion Date. June 30, 2024

View Audit 11503

Finding 8513 (2023-001)

Significant Deficiency 2023

Assisi Village, Inc.

LA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Dire...

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Director Accounting

View Audit 11485

Finding 8440 (2023-007)

None 2023

Marissa Community Unit School District No. 40

IL

Allowable Costs / Cost Principles Reporting

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were claimed twice. Recommendation: We recommend to review for duplicate or unallowable expe...

Condition: To determine that an accurate June 30, 2023 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2023 expenditure report that were claimed twice. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.

View Audit 11365

Finding 8374 (2023-001)

Material Weakness 2023

Santa Ynez Valley Union High School District

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Corrective Action Plan and Views of Responsible Officials The IT Manager, prior to the filing of any E-Rate or ECF grant documents, have all entries approved by his supervisor. The IT Manager will also set a meeting to review any documentation related to any applications for funding prior to submitt...

Corrective Action Plan and Views of Responsible Officials The IT Manager, prior to the filing of any E-Rate or ECF grant documents, have all entries approved by his supervisor. The IT Manager will also set a meeting to review any documentation related to any applications for funding prior to submitting an application to ensure the District is prepared to adequately meet all funding requirements.

View Audit 11229 Questioned Costs: $1

Finding 8327 (2023-001)

Significant Deficiency 2023

Halifax County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Cash Management

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing control...

2023-001 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for the Corrective Action Plan: Mary W. Duncan, Finance Director Corrective Action Plan: We have discussed the finding and are currently implementing controls to ensure the timesheets are appropriately reviewed to match with daysheets. Anticipated Completion Date: June 30, 2024

View Audit 11160

Finding 8278 (2023-001)

Significant Deficiency 2023

Peacehealth Networks

WA

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost reven...

As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost revenues. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the “Finding” section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions, if required. As of the date of this letter, PeaceHealth Networks has reported on all PRF funds received and has no future portal reporting obligations. Corrective Action Plan Completion Date: October 15, 2023

View Audit 11002 Questioned Costs: $1

Finding 8277 (2023-002)

Material Weakness 2023

Paratransit, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.403

Finding: 2023-002: Questioned Cost – Material Weakness Costs for US Department of Transportation, Mobility Management Grant 20.507 Section 5307 included a $30,000 charge for use of the Data Management System (DMS). The charge is based on a contract rate charged to outside entities that varies depend...

Finding: 2023-002: Questioned Cost – Material Weakness Costs for US Department of Transportation, Mobility Management Grant 20.507 Section 5307 included a $30,000 charge for use of the Data Management System (DMS). The charge is based on a contract rate charged to outside entities that varies depending on the number of users. Management stated the charge was to recoup costs for use of the DMS. Costs for the DMS consist of historical costs to get the system functioning, along with current personnel costs to operate the system and provide the contracted training. The historical costs occurred outside the period of performance and are thus unallowable. Personnel costs are already being charged to the grant through the allocated payroll and benefits of trainers and other personnel, and thus should not also be charged through the contract rate. In addition, if the contract rate includes a profit component this would also be unallowable to charge to the grant. Auditor Recommendation: We recommend that costs charged to federal grants be reviewed by an individual familiar with the Cost Principles for Nonprofit Organizations contained in 2 CFR, Section 200 as part of the SEFA review process. Contact Person Responsible for the Corrective Action: Lisa Cappellari, Chief Financial Officer, LisaC@paratransit.org Management Response and Corrective Action Plan: After the end of Fiscal Year 23-24 on 6/30/2024, Jody Wadley, Finance and Grants Manager, and Lisa Cappellari, Chief Financial Officer, will compile all expense to be charged to any federal grants. Tiffani Scott, Chief Executive Officer, will review the expense against the Cost Principles for Nonprofit Organizations contained in 2 CFR, Section 200 to make sure all expense is eligible.

View Audit 10984 Questioned Costs: $1

Finding 8275 (2023-003)

Significant Deficiency 2023

Sun City Fire District

AZ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Auditee response: Management is working on improving the documentation of their procurement policies and will ensure any updated policies are in line with...

Recommendation: We recommend the District implement changes to their procurement policies so they contain all the requirements of 2 CFR Part 200. Auditee response: Management is working on improving the documentation of their procurement policies and will ensure any updated policies are in line with the requirements of 2 CFR Part 200.

View Audit 10981

Finding 8263 (2023-001)

Significant Deficiency 2023

Montcalm Community College

MI

Student Financial Aid Allowable Costs / Cost Principles Eligibility

2023-001 – Cost of Attendance Calculation. Auditor Description of Condition and Effect. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not pr...

2023-001 – Cost of Attendance Calculation. Auditor Description of Condition and Effect. Two students out of the 40 tested had an incorrect COA recorded in PowerFAIDS. The error was isolated to the population of students enrolled half-time at the College. The College determined that they did not properly update COA for the year. Subsequent to initial testing, the College adjusted the COA for the half-time students whose COA was not updated for the year. This condition did not result in any students being awarded an incorrect amount of Pell. As a result of this condition, the College was exposed to an increased risk that incorrect information would be used to determine students' Pell Grant award amounts. Auditor Recommendation. We recommend the College implement procedures to ensure the COA used to calculate each student's Pell Grant is updated for each academic year and reviewed by an independent official. Corrective Action. The College will evaluate and implement controls that will ensure Pell Grant Budget Cost of Attendance requirements are met. The Financial Aid Office will determine Cost of Attendance budget component amounts and School Administration will approve these amounts prior to the financial aid system and school website being updated accordingly each academic year. Responsible Party. Financial Aid Office and School Administration. Anticipated Completion Date. September 27, 2023

View Audit 10932

Finding 8218 (2023-004)

Material Weakness 2023

City of Albemarle

NC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the clo...

Name of Contact Person: Jacob Weavil, Finance Director Corrective Action/Management's Reponse: Regarding payroll records, the City is converting to Tyler Time and Attendence which will be a cloud based time keeping software. This will provide the same additional layer of backup support as the cloud-based storage for internal files. All payrolls starting from the first pay period after the network event are being racked with phyiscal timecards submitted by Departments on a bi-weekly basis. Propsed Completion Date: Immediately and ongoing.

View Audit 10852 Questioned Costs: $1

Finding 8210 (2023-001)

Significant Deficiency 2023

Colorado Perinatal Care Quality Collaborative

CO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Condition – The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to various programs. Recommendation – We recommend the Organization implements a policy in which employees are required to track their time based on the specific programs in order ...

Condition – The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to various programs. Recommendation – We recommend the Organization implements a policy in which employees are required to track their time based on the specific programs in order to ensure that the time and effort costs are properly allocated to federal awards. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding and has taken steps to ensure the accuracy of time and effort costs. Date of Completion – 9/30/2023 Action Taken – Management has implemented additional procedures for time tracking within their payroll system to ensure the proper allocation and approval of payroll related costs are based on actual time and effort toward the federal award. Person Responsible for Corrective Action Plan – Rebecca Alderfer, Chief Executive Officer

View Audit 10794

Finding 8193 (2023-003)

Significant Deficiency 2023

High Desert Education Service District

OR

Allowable Costs / Cost Principles

Description of Finding: The District was not able to provide time and effort documentation to support the salaries charged to the High School Equivalency grant. Statement of Concurrence: The District agrees with this finding. Corrective Action: We allocate payroll costs amongst various programs base...

Description of Finding: The District was not able to provide time and effort documentation to support the salaries charged to the High School Equivalency grant. Statement of Concurrence: The District agrees with this finding. Corrective Action: We allocate payroll costs amongst various programs based on budgeted estimates of time. Moving forward, we will implement processes, where appropriate, to verify that actual time spent working on a specific cost objective is substantiated by appropriate time and effort documentation. Projected Completion Date: This matter has been resolved.

View Audit 10748

Finding 8192 (2023-002)

Significant Deficiency 2023

High Desert Education Service District

OR

Allowable Costs / Cost Principles Cash Management

Description of Finding: The District lacked appropriate internal controls to ensure that allowable costs are charged to federal programs in the applicable fiscal year. Statement of Concurrence: The District agrees with this finding. Corrective Action: We will review relevant processes to ensure that...

Description of Finding: The District lacked appropriate internal controls to ensure that allowable costs are charged to federal programs in the applicable fiscal year. Statement of Concurrence: The District agrees with this finding. Corrective Action: We will review relevant processes to ensure that there are appropriate controls in place to capture allowable costs within the applicable fiscal period. Projected Completion Date: We expect this matter to be resolved by the end of January 2024.

View Audit 10748

Finding 8191 (2023-001)

None 2023

High Desert Education Service District

OR

Questioned Costs Allowable Costs / Cost Principles

Description of Finding: The District charged prior period wages and associated payroll costs to the High School Equivalency Program award. While the costs are allowable and within the grant period, a waiver from the federal agency allowing prior-year costs was not obtained. This results in a questio...

Description of Finding: The District charged prior period wages and associated payroll costs to the High School Equivalency Program award. While the costs are allowable and within the grant period, a waiver from the federal agency allowing prior-year costs was not obtained. This results in a questioned cost of $35,844. Statement of Concurrence: The District agrees with this finding. Corrective Action: We have communicated with the federal agency overseeing this grant, and have requested approval and a documented waiver. This is currently being reviewed by the agency. We believe that these questioned costs are allowable and in line with the requirements of the grant. If the requested waiver is denied, the District will utilize alternative funding to cover the questioned costs. Projected Completion Date: We expect this matter to be resolved by the end of January 2024.

View Audit 10748 Questioned Costs: $1

Finding 8167 (2023-001)

Significant Deficiency 2023

Central Carolina Technical College

SC

Student Financial Aid Allowable Costs / Cost Principles

Name of Contact Person Responsible for the Corrective Action Plan: Beth Young Corrective Action Plan: The College administration has met and is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed. Anticipated Completion Date: F...

Name of Contact Person Responsible for the Corrective Action Plan: Beth Young Corrective Action Plan: The College administration has met and is in the process of implementing controls and procedures to ensure that all Title IV funds are properly monitored and reviewed. Anticipated Completion Date: Fiscal year 2024.

View Audit 10720

Finding 8155 (2023-002)

Significant Deficiency 2023

Johnson University

TN

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s...

Finding Reference Number: 2023-002 Initial Fiscal Year: 2023 Summary of Finding: Significant Deficiency: Documentation Regarding Offer of a Post- Withdrawal Disbursement (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268; Federal Pell Grant Program, ALN #84.063) Entity’s Corrective Action Plan Corrective Action Plan Summary: The university was not documenting the PWD notification that happens with students as part of our exit process. While the university was completing this the lack of documentation has been addressed. The university now has the student verify receipt of this information on the withdrawal form. Anticipated Completion Date: September 21, 2023 Name and Title of Responsible Person: Rocky Christensen, Director of Financial Aid.

View Audit 10714 Questioned Costs: $1

Finding 8132 (2023-004)

Significant Deficiency 2023

Hoover-Schrum Memorial School District 157

IL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403 § 200.415

Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal contr...

Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies: -There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50. -There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88. -Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. Plan: The District will review its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.

View Audit 10700 Questioned Costs: $1

Finding 8114 (2023-001)

Material Weakness 2023

Catholic Charities of the Diocese of Harrisburg

PA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management

Corrective Action to be Taken for Finding 2023-001 - Food Purchases o The practice of purchasing food will be to have the Caseworker for each case take the family shopping to Giant Foods, where there is a Catholic Charities account. The Caseworker should shop with the family and then after the purch...

Corrective Action to be Taken for Finding 2023-001 - Food Purchases o The practice of purchasing food will be to have the Caseworker for each case take the family shopping to Giant Foods, where there is a Catholic Charities account. The Caseworker should shop with the family and then after the purchase is completed the clients signs the required RF-35 documentation and the receipt is then given to the Program Director to pay within the accounting software. A copy of the signed RF-35 and receipt will be made available for the client case file and for the Fiscal department for billing purposes. o If the option of shopping at Giant Foods is not available due to dietary restrictions or culture requirements, gift cards to these specific grocery stores will be made using a Catholic Charities credit card. The gift card will be given to the family for them to sign the appropriate RF-35. The Caseworker will then take the family shopping to ensure clients spend funds on federally approved food items. A copy of the receipt for the gift card purchases and the signed RF-35 as well will be made available for the client case file and for the Fiscal department for billing purposes. - Rent Payments o The practice will be to have a lease from the Landlord to issue a check for security deposit and rent. On the day of move in, the lease will be signed by the client, the RF-35 will be signed, and then the check will be released to the Landlord. Once the lease is signed, a copy of the lease and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. o The practice when a client is going to be living with their US-tie is that a letter of agreement between the case’s primary applicant and the US-tie will be established explaining the amount the client is responsible for paying for rent and utilities. That agreement will then be signed by the client, the US-tie, and will be witnessed by a third party (Caseworker, Program Director, Operations Director). That agreement will then be utilized as the documentation for requesting rent payments on behalf of the client along with the signed RF-35. A copy of this agreement and signed RF-35s will be made available for the client case file and for the Fiscal department for billing purposes. o The practice when two unrelated clients are going to be living together is as follows: all appropriate required documentation establishing the responsibilities between the two clients will be established. The lease and all agreements will then be signed and will be witnessed by a third party (Caseworker, Program Director, Operations Director). The lease and signed agreement will then be utilized as the documentation for requesting rent payments on behalf of the clients along with the signed RF-35s for each case. A copy of the lease, this agreement, the signed RF-35s will be made available for each of the clients’ case files and for the Fiscal department for billing purposes. o Rent payments made after the initial payment will be made in the amount of the client’s rent according to the lease and will be accompanied by a signed RF-35. A copy of each signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. - Utilities o Educate the clients to turn utility bills into the Caseworker and have the client sign a RF-35 in the amount of the utility bill. The Caseworker then gives the utility bill to the Program Director to enter the invoice into the accounting software for payment. A copy of the utility bill and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes. o If the Landlord pays the utilities and seeks reimbursement, the landlord will provide a copy of an invoice for the client to turn into the Caseworker and have the client sign a RF-35 for the amount of the utility bill. The Caseworker then gives the invoice to the Program Director to enter the invoice into the accounting software for payment. A copy of the invoice and the signed RF-35 will be made available for the client case file and for the Fiscal department for billing purposes.

View Audit 10691

Finding 8101 (2023-001)

Significant Deficiency 2023

School District Fremont Re-1

CO

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies ...

2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023

View Audit 10675

Corrective Action Plans

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