Corrective Action Plans

Finding 1131 (2023-003)

Material Weakness 2023

MI

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

Finding 2023-003, 2022-001 - Material Weakness in Internal Control over Financial Reporting - Payroll Documentation and Reconciliation Corrective Action Plan: The district has changed payroll staff and placed additional internal controls to ensure that adequate rates are being processed and individ...

Finding 2023-003, 2022-001 - Material Weakness in Internal Control over Financial Reporting - Payroll Documentation and Reconciliation Corrective Action Plan: The district has changed payroll staff and placed additional internal controls to ensure that adequate rates are being processed and individuals are being paid at contractual amounts that are properly documented. The CFO completed that process during the audit.

View Audit 2150

Finding 1001 (2023-002)

None 2023

School District, City of Flint

MI

Questioned Costs Allowable Costs / Cost Principles

The newly contracted Accountant for Shared Business Services fully understands the requirements and rules related to the federal ESSER dollars and reporting requirements of the Final Expenditure Report and has already ensured that newly submitted FER’s under her direction do not exceed 10% of the ap...

The newly contracted Accountant for Shared Business Services fully understands the requirements and rules related to the federal ESSER dollars and reporting requirements of the Final Expenditure Report and has already ensured that newly submitted FER’s under her direction do not exceed 10% of the approved budget. She will continue to monitor all grants and their required reporting moving forward.

View Audit 1901 Questioned Costs: $1

Finding 915 (2023-001)

Significant Deficiency 2023

Breckenridge Community Schools

MI

Allowable Costs / Cost Principles § 200.402

The Business Manager will review all grant agreements to gain a thorough understanding of allowable costs and then establish and modify or amend grant budgets appropriately to assure that only allowable costs are charged to federal grants. The Superintendent will review all federal budget amendment...

The Business Manager will review all grant agreements to gain a thorough understanding of allowable costs and then establish and modify or amend grant budgets appropriately to assure that only allowable costs are charged to federal grants. The Superintendent will review all federal budget amendments. We will put this into effect immediately going forward in all future grant agreements.

View Audit 1694

Finding 906 (2023-003)

Significant Deficiency 2023

Litchfield Community Unit School District No. 12

IL

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

2023-003 Condition: The District submitted an expenditure to the Illinois State Board of Education in excess of the budget. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are in accordance with the items included in the bu...

2023-003 Condition: The District submitted an expenditure to the Illinois State Board of Education in excess of the budget. Recommendation: The District should ensure that the expenditure reports filed with the Illinois State Board of Education are in accordance with the items included in the budget. Management Response: The District will take the necessary steps to ensure the expenditures fall within the budget line items. If necessary, the District will amend the budget to avoid over expending a line item in the original budget. Anticipated Date of Completion: June 30, 2024

View Audit 1684 Questioned Costs: $1

Finding 898 (2023-001)

Significant Deficiency 2023

Ashley Community Schools

MI

Questioned Costs Allowable Costs / Cost Principles § 200.430

Ashley Community Schools will immediately implement procedures to ensure documentation of distribution of salaries and wages is regularly completed, reviewed, authorized and maintained. The direct supervisor of all staff providing services under federal awards will ensure documentation is compiled, ...

Ashley Community Schools will immediately implement procedures to ensure documentation of distribution of salaries and wages is regularly completed, reviewed, authorized and maintained. The direct supervisor of all staff providing services under federal awards will ensure documentation is compiled, reviewed and authorized no less than quarterly. Original documentation will be maintained by the direct supervisor and copies of fully executed documentation will be shared with the superintendent’s office for storage for a minimum of five years.

View Audit 1663 Questioned Costs: $1

Finding 858 (2023-003)

Significant Deficiency 2023

Westwood Community School District

MI

Allowable Costs / Cost Principles

The District concurs with the finding. The District will implement procedures to ensure compliance requirements of the program.

View Audit 1639

Finding 706 (2023-001)

Significant Deficiency 2023

Bicentennial Apartments, Inc.

WY

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Management’s Response: Cable rates paid by tenants were increased recently to help cover more of the costs. We have contacted the carrier for a copy of the current contract, upon receipt we are going to opt out of the contract per the provisions of said contract. When reviewing a different contract ...

Management’s Response: Cable rates paid by tenants were increased recently to help cover more of the costs. We have contacted the carrier for a copy of the current contract, upon receipt we are going to opt out of the contract per the provisions of said contract. When reviewing a different contract (same provider) with another project it states that we will have to give a 90-day notice prior to the expiration of the then-current term. If this is the case, it will be May 20th, 2024, to terminate on July 20th 2024.

View Audit 1355

Finding 687 (2023-001)

Significant Deficiency 2023

Chittenango Central School District

NY

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs

During a desktop monitoring review with the New York State Department of Education, the District was made aware of the requirement to maintain the required time certification forms. Steps have been taken to capture all required signatures on payroll charged to the related grants. Projected completio...

During a desktop monitoring review with the New York State Department of Education, the District was made aware of the requirement to maintain the required time certification forms. Steps have been taken to capture all required signatures on payroll charged to the related grants. Projected completion date is estimated to be January 31, 2024.

View Audit 1321

Finding 642 (2023-002)

Significant Deficiency 2023

Moraine Valley Community College District Number 524

IL

Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.303 § 200.305

Identifying Number: 2023-002 Finding: For one out of two subrecipient payments tested, the College did not submit payment within 30 days after receipt of the billing from the subrecipient. Corrective Action Planned: The College will update its subrecipient invoice payment procedure to establish st...

Identifying Number: 2023-002 Finding: For one out of two subrecipient payments tested, the College did not submit payment within 30 days after receipt of the billing from the subrecipient. Corrective Action Planned: The College will update its subrecipient invoice payment procedure to establish stronger internal controls related to tracking subrecipient invoice approval routing. The College will ask each subrecipient to include the Manager of Grants Accounting and Compliance on any requests for reimbursements. If a subrecipient’s invoice meets Moraine Valley’s criteria for performance and fiscal compliance, the Manager of Grants Accounting and Compliance will monitor the approval process to make sure it is properly approved by the grant’s Principal Investigator, the Director of Resource Development, and the Manager of Grants Accounting and Compliance. This additional monitoring will help ensure all subrecipient invoices are paid within 30 days of receipt. If the invoice does not meet the College’s criteria including all proper supporting documentation, the invoice will be returned to the subrecipient for corrections. Anticipated Completion Date: June 30, 2024 Responsible Person: Darren Howard, Manager of Grants Accounting and Compliance Howardd46@morainevalley.edu

View Audit 1222

Finding 573 (2023-002)

Significant Deficiency 2023

East China School District

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Management will work with various departments to review current policies and procedures related to federal grant awards. We will focus on the related controls necessary to avoid transactions paid in advance that extend passed the expenditure period. Grant procedures will include review, approval a...

Management will work with various departments to review current policies and procedures related to federal grant awards. We will focus on the related controls necessary to avoid transactions paid in advance that extend passed the expenditure period. Grant procedures will include review, approval and consideration during the grant planning process.

View Audit 1118

Finding 544 (2023-001)

None 2023

Tawas Area Schools

MI

Questioned Costs Allowable Costs / Cost Principles

The District understands the issue and will reclassify the excess expenses charged to the ESSER grant and include/incur other allowable expenses in those charged to the grant.

View Audit 1068 Questioned Costs: $1

Finding 425 (2023-001)

Significant Deficiency 2023

Shands Jacksonville Medical Center, INC

FL

Allowable Costs / Cost Principles Cash Management Eligibility

Views of responsible officials and planned corrective actions: The Financial and Data Analytics Director conducts spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting. Evidence of testing is retained. Responsible Officials: Dean C. Cocchi...

Views of responsible officials and planned corrective actions: The Financial and Data Analytics Director conducts spot testing of each bi-weekly payroll expenditure report received from Human Resources for eligible PRF reporting. Evidence of testing is retained. Responsible Officials: Dean C. Cocchi, Vice President and CFO Completion Date: March 31, 2022

View Audit 896

Finding 416 (2023-001)

Significant Deficiency 2023

National Crime Victim Law Institute

OR

Allowable Costs / Cost Principles Significant Deficiency

National Crime Victim Law Institute respectfully submits the following corrective action plan for the year ended May 31, 2023. Contact Person of National Crime Victim Law Institute: Julie Hester, Director of Administration and Operations 1130 SW Morrison Street, Suite 240, Portland, Oregon 97205 N...

National Crime Victim Law Institute respectfully submits the following corrective action plan for the year ended May 31, 2023. Contact Person of National Crime Victim Law Institute: Julie Hester, Director of Administration and Operations 1130 SW Morrison Street, Suite 240, Portland, Oregon 97205 Name and Address of Independent Public Accounting Firm: McDonald Jacobs, P.C. 520 SW Yamhill, Suite 500, Portland, Oregon 97204 Audit Period: June 1, 2022 through May 31, 2023. The finding from the May 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding # 2023-001 Type: Federal award, Significant deficiency regarding allowable costs Finding For three months tested, amounts charged to the grant for allocated rent expenses were inaccurate or did not agree to the accounting records, resulting in insignificant over and under billings. Recommendation: Contract billings should be reconciled to the accounting records and a review of the reconciliation should be completed before invoicing the government agency. Corrective Action: NCVLI has engaged the services of a contract accounting firm for fiscal year 2023-24. This accounting firm will assist with monthly financial transactions, maintaining accounting records and assisting with billings. This firm will work closely with the Director of Administration & Operations (DAO). Among the benefits of this additional layer of support for accounting work is a new process for rent allocations which ensures calculations are reviewed and affirmed by multiple people. Rent allocations are generated by the accounting firm and reviewed by the DAO prior to generation of billings. Billings will then be generated by the DAO with assistance from the accounting firm and will continue to be reviewed and approved by the Executive Director prior to submission to federal agencies. As an additional check, regular internal review of monthly payroll and rent allocations will be conducted by a member of the management team other than the DAO to ensure supporting documentation and reports from accounting system align and support allocations. Anticipated Completion Date: September 2023

View Audit 868

Finding 401 (2023-001)

Significant Deficiency 2023

Community Health Care, Inc.

IA

Allowable Costs / Cost Principles Reporting

CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quart...

CHC agrees it did not allocate its Iowa Medicaid Wrap-Around payments to the Dental and Pediatric Services lines correctly. As the additional context states in the audit report, CHC agrees the departmental allocation did not affect its overall financial statements for the 2020, 2021, and 2022 quarters and did not affect its ability to fully obligate the distributed funds, with its corrected lost revenues reflecting $2,589,831 in lost revenues. CHC has a strong record of grant compliance demonstrated by its consistent compliance with its financial statement audits and its clean record of compliance with its HRSA surveyors. We take our grant compliance seriously and have adequate internal controls in place to maintain current and future federal grants. We will strengthen our departmental allocation methodology of the Iowa Medicaid wrap-around payments with the following: • Re-educating its current accounting staff on the correct allocation methodology for Iowa Medicaid wrap-around payments. • Ensuring its dental payor wraparound payments are allocated correctly to its internal dental departments. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. • Ensuring its medical payor wraparound payments are allocated correctly to its internal medical departments. This will be done by utilizing a consistent allocation methodology based upon patient visits. This process will be monitored and completed through its monthly account reconciliation process and quarterly departmental reporting processes. The timing of the implemented corrective actions began in 2023 and has been re-enforced with its accounting staff in the first 2 quarters of 2023. As CHC has been able to fill its open accounting positions and train appropriately, I do not anticipate further Iowa Medicaid wrap allocation deficiencies. As such I consider all remediation steps to be implemented and complete.

View Audit 836

Finding 361 (2023-003)

Significant Deficiency 2023

Sebeka Public Schools

MN

Allowable Costs / Cost Principles Cash Management Eligibility

Contact Person – Superintendent; Corrective Action Plan – The District has established a procedure for review of journal entries; Completion Date – Completed

View Audit 736

Finding 342 (2022-002)

Significant Deficiency 2023

Arrive Ministries

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program. ...

Finding 2022-002 - Documentation of Internal Control to Support Approvals of Payroll Charged to Federal Program. Recommendation: The Organization implemented a process to maintain documentation of the Executive Director’s approval for all pay periods. Corrective Action: We have already implemented a process for retaining the emails approving payroll period time cards by the Director and Executive Director. Corrective Action owner: Jennifer Haskett, Senior Accountant Completion Date: 11/1/2022

View Audit 718

Finding 341 (2022-001)

Significant Deficiency 2023

Arrive Ministries

MN

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

CORRECTIVE ACTION PLAN September 25, 2023 Arrive Ministries respectfully submits the following corrective action plan for the year ended March 31, 2023. Arrive Ministries concurs with the findings and recommendations listed below. Name and address of independent public accounting firm: BERGANKDV, LT...

CORRECTIVE ACTION PLAN September 25, 2023 Arrive Ministries respectfully submits the following corrective action plan for the year ended March 31, 2023. Arrive Ministries concurs with the findings and recommendations listed below. Name and address of independent public accounting firm: BERGANKDV, LTD. 220 Park Avenue South St. Cloud, Minnesota Audit period: APRIL 1, 2022 TO MARCH 31, 2023 The findings from the September 5, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD Assistance Listing Number: 19.510 Federal Program Name: U.S. Refugee Admissions Program Name of Federal Agency: Department of State Finding 2022-001 - Time and Effort Reporting Recommendation: The Organization implement a process to track employee’s time and effort worked on federal programs. Corrective Action: We have implemented a process for employees to certify their time charged to federal programs on a monthly basis. We then adjust the financials as needed. Corrective Action owner: Jennifer Haskett, Senior Accountant Completion Date: 12/1/2022

View Audit 718

Finding 305 (2023-002)

Significant Deficiency 2023

Vermont Student Assistance Corporation

VT

Cash Management Allowable Costs / Cost Principles § 200.303

Recommendation: We recommend management perform a documented review of the federal drawdowns to ensure the benefits reimbursement rate is timely updated in accordance with the requirements of new grant awards. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

Recommendation: We recommend management perform a documented review of the federal drawdowns to ensure the benefits reimbursement rate is timely updated in accordance with the requirements of new grant awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has directed the Finance Department to review all draw down worksheets to insure that draw down parameters agree with all grant proposal, budget and award documents. Name(s) of the contact person(s) responsible for corrective action: Bruce Hicken, Controller Planned completion date for corrective action plan: No later than October 31, 2024.

View Audit 579

Finding 70 (2023-002)

Significant Deficiency 2023

Freestore Foodbank, Inc. and Affiliates

OH

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Criteria: According to 45 CFR 260.34, a religious organization that received Federal TANF funds shall not, in providing program services or benefits, discriminate against a TANF applicant or recipient on the basis of religion, a religious belief, a refusal to hold a religious belief, or a refusal to...

Criteria: According to 45 CFR 260.34, a religious organization that received Federal TANF funds shall not, in providing program services or benefits, discriminate against a TANF applicant or recipient on the basis of religion, a religious belief, a refusal to hold a religious belief, or a refusal to actively participate in a religious practice. To ensure compliance with this requirement, Freestore Foodbank Inc. and Affiliates require all local distributors receiving commodities to sign a local distributor agreement. Condition: CSH noted two instances (in a sample of 40 local distributor agreements) where food was distributed to religious organizations that do not abide by 45 CFR 260.34. Planned Corrective Action: In one instance, management issued food to an agency which had an expired local distributor agreement. Going forward, controls will be put in place by 9/30/23 to better track agency agreements to ensure all agencies receiving food have up-to-date agreements. The second instance involved the request for TANF food to be distributed to an organization who was not participating in the program. While the organization was correctly set up in our database, food was requested to be distributed. Management will improve training for staff and run periodic reports to ensure food is going to the proper organizations. Management will also set up periodic compliance meetings with program managers to develop best practices for each of the grants by 10/31/23.

View Audit 63

Finding 67 (2023-001)

Significant Deficiency 2023

Clackamas County Childrens Commission

OR

Allowable Costs / Cost Principles

Corrective Action: The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly. The recurring invoice template was not updated at the time the distribution code was changed for current allocation ra...

Corrective Action: The error identified related to a recurring accounts payable invoice template that is available to, and pending in, future accounting periods and posted monthly. The recurring invoice template was not updated at the time the distribution code was changed for current allocation rates. The template has since been updated. We will continue to review the transactions prior to posting in the accounting system to correct any errors. Anticipated Completion Date: August 2023

View Audit 62

Finding 1206309 (2022-007)

Material Weakness 2022

Island Health, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Item 2022.007 - Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this rec...

Item 2022.007 - Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that it is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant's period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail • Review these procedures annually to ensure they ongoing compliance with the grant's period of performance FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Cynthia Mitchell, CEO at 508-627-5797.

View Audit 398372

Finding 1206308 (2022-003)

Material Weakness 2022

Island Health, Inc.

MA

Allowable Costs / Cost Principles § 200.40 § 200.430

Item 2022.003 - Activities Allowed or Unallowed Recommendation We recommend that the Center consistently enforce its internal controls over payroll to ensure that the timesheet and payrates are reviewed and approved by the appropriate supervisor. Additionally, we recommend that the Center consistent...

Item 2022.003 - Activities Allowed or Unallowed Recommendation We recommend that the Center consistently enforce its internal controls over payroll to ensure that the timesheet and payrates are reviewed and approved by the appropriate supervisor. Additionally, we recommend that the Center consistently reinforces its internal controls over nonpayroll expenditures to ensure all expenditures were approved by the appropriate supervisor. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: Timesheet and Payrate Review and Approval: • Standardize timesheet submission and approval process • Utilize an electronic timesheet system to document the verification of employee payrates and ensure there is a detailed audit trail that records all submissions, reviews, and approvals by supervisors • Conduct regular audits to verify timesheets and payrates are reviewed and approved by supervisors NonPayroll Expenditures: • Evaluate and improve upon existing processes to ensure internal controls over nonpayroll expenditures are working. This includes enforcement of approval policies with mandatory documentation and regular monitoring throughout the process for a clear audit trail • Conduct regular audits to verify nonpayroll expenditures have been reviewed and approved by supervisors

View Audit 398372

Finding 1206170 (2022-006)

Material Weakness 2022

Native Village of Barrow

AK

Allowable Costs / Cost Principles Significant Deficiency

Lack of Internal Controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss o...

Lack of Internal Controls over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Ross Waddell Corrective Action Plan: The Native Village of Barrow (NVB) experienced significant operational disruption as a result of the COVID-19 pandemic, including the loss of several long-term employees. Due to the limited availability of qualified personnel in the local labor market, these vacancies were difficult to fill, which resulted in delays and backlogs in financial accounting and reporting functions. While efforts to establish a long-term staffing solution remained ongoing during 2022, NVB was required to engage out-of-town contract personnel and implement a transition of accounting and payroll systems during FY 2022, as sufficient internal expertise with the legacy systems was no longer available. For FY 2023, all financial activity was processed using a single accounting and payroll system (QuickBooks). However, FY 2022 required extensive reconciliation and integration of data from two separate systems to ensure accurate financial reporting for grant compliance and audit purposes. As a result of the circumstances described above, audited financial statements for FY 2023 and FY 2024 will not be issued in a timely manner. NVB was able to get grant reporting current by the end of calendar year 2025. Management is actively working to complete the accounting records for FY 2023 through FY 2025 to facilitate the timely completion of the upcoming audits. Proposed Completion Date: December 31, 2025.

View Audit 398166

Finding 1179321 (2022-011)

Material Weakness 2022

The Young Men's Christian Association of Metropolitan Denver

CO

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.309 § 200.77

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that management reinforce the importance of its control to ensure costs are charged to federal awards within the period of performance with employees through on-going training. Explanation of disagreem...

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that management reinforce the importance of its control to ensure costs are charged to federal awards within the period of performance with employees through on-going training. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The YMCA has worked diligently to strengthen its accounting standards when it comes to Federal awards, including the centralization of reporting through its YESS shared services accounting systems and procedures. Operations personnel review the tenants of the grants up front in the process of executing each Federal grant. Name of the contact person responsible for corrective action: David Wyman Planned completion date for corrective action plan: Complete

View Audit 391683

Finding 1179320 (2022-010)

Material Weakness 2022

The Young Men's Christian Association of Metropolitan Denver

CO

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximiz...

Child Care and Development Block Grant– Assistance Listing No. 93.575 Recommendation: We recommend that the Organization consider updating its cost allocation methodology and process to reduce the frequency of manual adjustments based on review of individual time records and expense data and maximize the use of automated allocations that are calculated in a consistent manner that ensure costs are applied uniformly to respective benefited activities, and that are reflective on employees’ time and effort records Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The YMCAs overhead structure differs from department to department, which makes it difficult to develop a common framework. And quite often the Federal or State agency is prescriptive when it publishes its grant guidelines. Though these grants are developed and submitted more centrally than in the past; nonetheless we will endeavor to develop a common listing of approved cost allocations. Name of the contact person responsible for corrective action: David Wyman Planned completion date for corrective action plan: December 2026

View Audit 391683

Corrective Action Plans

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