Corrective Action Plans

Finding 11545 (2023-003)

Material Weakness 2023

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

The Organization will enhance its controls to ensure expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.

View Audit 15367

Finding 11533 (2023-003)

Material Weakness 2023

Great Expectations Housing Corporation

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs

The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.

View Audit 15366

Finding 11522 (2023-002)

Material Weakness 2023

New Visions Housing Corporation

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles HUD Housing Programs

The Organization will enhance its controls to ensure bidding is obtained when needed, expenses are captured in the correct fiscal period and that at year-end there is a final review of the transactions to ensure completeness, accuracy and proper classification.

View Audit 15365

Finding 11379 (2023-001)

Significant Deficiency 2023

Efficiency Maine Trust

ME

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Dire...

Management’s response/corrective action plan: Trust staff created a new timesheet that addresses the shortcomings identified during the FY23 audit. The new timesheet allows staff to record daily hours spent working on Federal grants directly to the individual funding sources. In addition, the Director of Finance will be auditing FY23 timesheets of those staff members that had time assigned to the Federal grants to determine if we can identify, through other means, a way to account for all hours charged to the grants in FY2023.

View Audit 15300

Finding 11364 (2023-002)

Significant Deficiency 2023

The School Board of the City of Newport News, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles

2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order...

2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order to more fully ensure program costs are allowable, additional Internal control reviews will be added to the current processes as follows. 1) All employees paid from sponsored funds are required to report their effort monthly. 2) The employee, or responsible individual will report percent effort using suitable means of verification. 3) Supervisors are responsible for certification of time and effort for personnel associated with their sponsored programs. 4) If the Supervisor is the employee completing the effort report, the Executive director must certify the percent effort level. 5) If the Executive Director is the employee completing the effort report, an Officer of The Program's School board must certify the percent effort report. Contact: Scarlett Minto, Chief Financial Officer Expected Completion Date: January 2024- All corrective actions have been implemented. If you have any questions, please contact Scarlett Minto at 757-591-4642 or by email at Scarlett.Minto@nn.k12.va.us.

View Audit 15272 Questioned Costs: $1

Finding 11343 (2023-001)

Significant Deficiency 2023

Claiborne Parish School Board

LA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Educatio...

Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization (ESSER II – Formula & Incentive) 84.425D 2021 Education Stabilization (ESSER III – Formula, Incentive & 84.425U 2021 EB Interventions) Condition: In accordance with the ESSER guidelines, the School Board is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. The key line items include the School Board’s expenditures by ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the full-time equivalent positions paid with ESSER funding. Condition found: In testing a sample of a periodic expense report from each of the School Board’s ESSER subgrants, it was noted that the ESSER III Formula subgrant did not agree with the School Board’s general ledger expenditures. In testing the information submitted through the Louisiana Department of Education’s portal for the other key line items, it was noted that the School Board could not locate their original support used to submit this information; and therefore, the auditor could not adequately test the information submitted. Corrective action planned: When completing the annual performance report, the new Grants Manager will retain all supporting documentation used to complete the report for review during the audit process. Personal responsible for corrective action: Mr. William Kennedy, Superintendent Claiborne Parish School Board 415 East Main Street Homer, Louisiana 71040 Anticipated completion date: 3/31/2024

View Audit 15238

Finding 11338 (2023-004)

Significant Deficiency 2023

St John Public School District No. 3

ND

Allowable Costs / Cost Principles

2023-004 Contact Person Mary Vandal, Business Manager Planned Corrective Action To ensure that all payroll expenditures are allowable for hourly employees, timesheets will be approved by each supervisor and/or the Superintendent. Any additional pay issued to certified staff will have Superintendent ...

2023-004 Contact Person Mary Vandal, Business Manager Planned Corrective Action To ensure that all payroll expenditures are allowable for hourly employees, timesheets will be approved by each supervisor and/or the Superintendent. Any additional pay issued to certified staff will have Superintendent approval documented on a pay request sheet. All certified employees will continue to have a signed contract on file each year. All non-certified employees will have a letter of assignment signed and on file each year. Planned Completion Date June 30, 2024

View Audit 15218

Finding 11279 (2023-002)

Significant Deficiency 2023

Scottdale Early Learning, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles

The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been eng...

The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been engaged to provide an additional review of the financial transactions and reconciliations. In regard to the aforementioned findings of an error in the reporting and receiving of $4,607.00 rather than $46.07, the difference of $4,560.93 will be returned when the next reimbursement is submitted for the month of January 2024. Staff Responsible: Tyra Massey, Director of Finance, is responsible for implementing the corrective action plan. Completion plan and dates: January 11, 2024

View Audit 15089 Questioned Costs: $1

Finding 11232 (2023-003)

Significant Deficiency 2023

Rural Minnesota Cep, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency

Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and imp...

Federal Award Finding. Department of Health and Human Services, Temporary Assitance for Needy Families. Assistance listing number 93.558. Passed through various counties and Minnesota DEED. Significant Deficiency: See Finding 2023-002. Recommendation: That management review internal controls and implement procedures to ensure all entries are independently reviewed and approved and supported by adequate supporting documentation. Action Taken: We concur with the recommendation, and it was implemented immediately 1/22/2024. The Accounting Manager will no longer create and approve the same adjusting journal entry. When the Accounting Manager, Bill MacFarlane creates an adjusting journal entry, it will be approved by the IT Manager, Dave Schumacher, or the Executive Director, Tina Jaster. When Accounting Specialist, Angie Hanson, makes any adjusting journal entries, they will be approved by the Accounting Manager going forward.

View Audit 15024

Finding 11168 (2023-003)

Significant Deficiency 2023

Fulton County Community Unit School District No. 3

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and corrective action plan: The District will review current processes for identifying, coding, and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District's general ledger.

View Audit 14962

Finding 11010 (2023-001)

Significant Deficiency 2023

Polish American Association

IL

Questioned Costs Allowable Costs / Cost Principles

The Association has implemented monthly procedures to reconcile grant expenses to the general ledger before they are processed for reimbursement. Additionally, we are developing a formal policy for employee incentive pay and will have it approved by the Board if Directors.

View Audit 14899 Questioned Costs: $1

Finding 10936 (2023-007)

None 2023

Caritas Family Solutions and Affiliates

IL

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

• Corrective Action Plan: The monthly reports are submitted through the CWI portal and since the former Project Manager left the agency, no one else has been granted access to the portal. Several requests have been made to CWI and promises from CWI to grant access to the current Project Manager, but...

• Corrective Action Plan: The monthly reports are submitted through the CWI portal and since the former Project Manager left the agency, no one else has been granted access to the portal. Several requests have been made to CWI and promises from CWI to grant access to the current Project Manager, but access remains elusive. Without access to the portal, - Caritas Family Solutions does not have the template for the report and do not know what data are reported. Moving forward, a hardcopy of the report will be kept on file in the SCSEP office for future reference and audit purposes. The reports are submitted via the funder’s portal and with the departure of the previous program manager, no one at Caritas has access to the poral. Several requests were made to the funder to grant the new program manager access, but those requests have not been honored. • Anticipated Completion Date: The process will be ongoing once management receives access to the portal.

View Audit 14751

Finding 10935 (2023-006)

None 2023

Caritas Family Solutions and Affiliates

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o A SCSEP Employment Specialist will meet with participants to complete the recertification appl...

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o A SCSEP Employment Specialist will meet with participants to complete the recertification application and gather the necessary documentation.

View Audit 14751

Finding 10934 (2023-005)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

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

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o A SCSEP Employment Specialist will meet with participants to complete the recertification appli...

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o A SCSEP Employment Specialist will meet with participants to complete the recertification application and gather the necessary documentation. o The recertification application and documentation will be forwarded to the PM for review and approval. o The PM will review the form, sign, and date it after confirming that all information is accurate and complete. o If there are inaccuracies and/or missing information, the form will be returned to the ES who will follow up with the host site to obtain the missing information or correct the inaccuracy. o Steps 1 and 2 will be repeated. o The QI department will conduct quarterly file reviews to determine if processes are being followed. Re-certification was modified during the pandemic out of an abundance of caution for the participants in the program. Those who had access to the internet were asked to email their documentation, and those who didn’t were asked to mail theirs. A drive through recertification process was implemented when COVID restrictions eased, and participants were asked to remain in their vehicles while SCSEP employment specialists obtained their recertification documentation. Many participants do not have transportation and were not able to participate in the drive through. The most recent, pre-pandemic certification information for participants was used for those who were not able to attend the drive through or virtual recertification processes. CWI did not end COVID protocols until Q4 of PY2022 (April 1, 2023). Alternative recertification methods were used to comply with the protocols. With the end of the COVID protocols and restrictions, we have reinstituted the in-person/face-to-face recertification process required by the funder. • Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded.

View Audit 14751

Finding 10933 (2023-004)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

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

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. • Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing whi...

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. • Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded. o A SCSEP Employment Specialist will meet with participants to complete the recertification application and gather the necessary documentation. o The recertification application and documentation will be forwarded to the PM for review and approval. o The PM will review the form, sign, and date it after confirming that all information is accurate and complete. o If there are inaccuracies and/or missing information, the form will be returned to the ES who will follow up with the host site to obtain the missing information or correct the inaccuracy. o Steps 1 and 2 will be repeated. o The QI department verify eligibility and recertification documents are within the file during their quarterly reviews to determine if processes are being followed.

View Audit 14751

Finding 10931 (2023-002)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

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

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o After the PM has verified that timesheets are accurate and complete, they will be scanned and s...

• Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o After the PM has verified that timesheets are accurate and complete, they will be scanned and sent to Payroll for processing. o Payroll will maintain a copy of the email providing the documents and will comply with federal guidelines of storing records for a period after the close of the grant. o The PM will file a hard copy of the timesheets in the SCSEP office. o The files will be kept in the office until completion of quarterly reviews for the fiscal year by the QI department, and then they will be transferred to the agency’s long-term storage facility for files. • Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded

View Audit 14751

Finding 10930 (2023-001)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2023-001: Lack of Internal Control Review for Allowable Costs • Responsible Party: Gary Huelsmann, Chief Executive Officer • Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure t...

Finding 2023-001: Lack of Internal Control Review for Allowable Costs • Responsible Party: Gary Huelsmann, Chief Executive Officer • Corrective Action Plan: This deficiency was also discovered during our internal investigation, and Caritas Family Solutions has implemented a new process to ensure that internal controls are in place. o Program participants will only be paid for verified hours of service. An annual meeting (either one-on-one or in a group) will be held with site supervisors to discuss processes and procedures and program expectations. During this meeting, supervisors will be shown how to complete the timesheet and given details on how to submit them for processing. o Individual and group meetings will be held with program participants to explain the process to them and remind them that payments will not be made until timesheets are accurate and complete. Timesheets are due on Friday prior to pay dates. o The ES will review submitted timesheets for accuracy and completeness and will forward them to the PM for review and final approval before they are submitted to Payroll for processing. o The PM will review the form, sign, and date it after confirming that all information is accurate and complete. o If there are inaccuracies and/or missing information, the form will be returned to the ES who will follow up with the host site to obtain the missing information or correct the inaccuracy. o Steps 1 and 2 will be repeated. o The QI department will conduct quarterly file reviews to determine if processes are being followed. • Anticipated Completion Date: Implemented in September 2023, but the process will be ongoing while the program is funded.

View Audit 14751

Finding 10826 (2023-007)

Material Weakness 2023

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Date: 12/26/2023 Division: Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-007 Finding: The Washoe County Comptroller’s Office did not have adequate internal controls to ensure payments to subrecipients were appropriately reported on the SEFA. Corrective Act...

Date: 12/26/2023 Division: Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-007 Finding: The Washoe County Comptroller’s Office did not have adequate internal controls to ensure payments to subrecipients were appropriately reported on the SEFA. Corrective Action Taken or To Be Taken: The County will continue to work with the departments on costs associated with grant events. This will include reviewing project costs associated with grants on a quarterly basis and making the necessary revenue adjustments. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: 775-328-2552 Email: chill@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.26

View Audit 14489

Finding 10823 (2023-004)

Significant Deficiency 2023

Washoe County

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Date: 12/27/2023 Division: Community Reinvestment Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-004 Finding: The assistance listing number was not communicated to the subrecipient at the time of disbursement. Corrective Action Taken or To Be Taken: County ...

Date: 12/27/2023 Division: Community Reinvestment Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-004 Finding: The assistance listing number was not communicated to the subrecipient at the time of disbursement. Corrective Action Taken or To Be Taken: County Grants Administrator will coordinate a solution to ensure that the assistance listing numbers are noticed to subrecipients at the time of disbursement, and county-wide internal controls will be updated. If already taken, date of completion: Not applicable If to be taken, estimated date of completion: February 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Not Applicable Additional Comments: Not Applicable Division Responsible for Corrective Action Plan Name, Title: Connie Lucido, County Grants Administrator Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 530-4299 Email: clucido@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10822 (2023-010)

Significant Deficiency 2023

Washoe County

NV

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-010 Finding: Some expenditures reported did not agree to underlying supporting documentation. The Office of the County Manager did not have internal controls est...

Date: 12/26/2023 Division: Human Services Agency Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-010 Finding: Some expenditures reported did not agree to underlying supporting documentation. The Office of the County Manager did not have internal controls established over the review of Quarterly Compliance Reports. Corrective Action Taken or To Be Taken: Internal controls to be established to include the review of Quarterly Compliance Reports. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Dana Searcy, Division Director Address or Mailstop: 170 S. Virginia Street, Suite 201 City, State, Zip Code: Reno, NV 89501 Phone Number: 775-325-8210 Email: dsearcy@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10820 (2023-008)

Material Weakness 2023

Washoe County

NV

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

Date: 12/27/2023 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-008 Finding: The Office of the County Manager did not have internal controls established over the direct payments made to participants of the Emergency Re...

Date: 12/27/2023 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Year ended June 30, 2023 Finding Number: 2023-008 Finding: The Office of the County Manager did not have internal controls established over the direct payments made to participants of the Emergency Rental Assistance Program. Corrective Action Taken or To Be Taken: Internal controls will be monitored/created for future awards. If already taken, date of completion: If to be taken, estimated date of completion: January 2024 Agency Response Does the Agency Agree with finding?: Yes 􀜈 No 􀜆 Partially 􀜆 If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Cathy Hill, Comptroller Address or Mailstop: 1001 E. Ninth St. City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 328-2552 Email: chill@washoecounty.gov Reviewed and Approved Cathy HillDigitally signed by Cathy Hill Date: 2023.12.27

View Audit 14489

Finding 10817 (2023-002)

None 2023

D'arbonne Woods Charter School, Inc.

LA

Reporting Allowable Costs / Cost Principles Cash Management

The School has modified the procedures accounting for ESSER revenue and receivables and expects no further issues moving forward.

View Audit 14486

Finding 10702 (2023-003)

Material Weakness 2023

Kinteel Residential Campus INC

NM

Allowable Costs / Cost Principles Reporting § 200.403

Finding Number: FS-2023-003 Contact Person: Richard Edwards, Director and Veryl Begay, Business Manager Anticipated Completion Date: March 31, 2024 Planned Corrective Action: When the Business manager left without turning over access or authority, KRCI struggled to perform even the smallest o...

Finding Number: FS-2023-003 Contact Person: Richard Edwards, Director and Veryl Begay, Business Manager Anticipated Completion Date: March 31, 2024 Planned Corrective Action: When the Business manager left without turning over access or authority, KRCI struggled to perform even the smallest of tasks. In Addition to the obstruction and difficulty finding records, the former Business Manager with the approval of a Board Member, removed numerous records from the campus when clearing their office. A police report was made regarding the potential theft and a folder containing credit card information was returned by the former employee, but KRCI is not confident that all records belonging to the Campus were returned. No central system was established for archiving and security of procurement records. There were no backup systems or redundancy, and separation of duties did not exist due to the extremely limited staff.

View Audit 14431

Finding 10656 (2023-001)

Significant Deficiency 2023

Marshall Public Schools

MI

Allowable Costs / Cost Principles

Finding: 2023-001 – Allowable Costs/Cost Principles – Timesheets U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: Two out of forty...

Finding: 2023-001 – Allowable Costs/Cost Principles – Timesheets U.S. Department of Education – COVID-19 - Education Stabilization Fund (ALN 84.425D and 84.425U); Passed through the Michigan Department of Education; All project numbers. Auditor Description of Condition and Effect: Two out of forty disbursements selected for testing did not include the required documentation by the employee and approvals by their supervisor. As a result of this condition, the District was exposed to increased risk that payroll charges of federal awards could be made for unallowable costs. Auditor Recommendation: We recommend that the District review its written policies and procedures over federal awards to ensure that all timesheets have the appropriate documentation and evidence of review and approval prior to payment. Corrective Action: The business office will be reviewing that all timesheets are signed by employees and approved by their supervisor prior to payment. Responsible Person: Rebecca Jones, Superintendent and Tara Newman, Business Manager Anticipated Completion Date: June 30, 2024

View Audit 14327

Finding 10541 (2023-001)

Significant Deficiency 2023

Boulder Valley School District Re-2

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

BOULDER VALLEY SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Boulder Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and ques...

BOULDER VALLEY SCHOOL DISTRICT CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Boulder Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 COVID-19 – Education Stabilization Fund – Assistance Listing No. 84.425U Recommendation: We recommend the District add a review process into their controls to ensure all employees’ time being charged to the grant is accurately captured. Additionally, we recommend the District review and adjust all final time and effort certifications in a timely manner, based on the final adjusted and allowable personnel expenditures charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will take the following actions in response to the finding:  Missing time and effort certifications have been obtained from the 3 employees.  Adjustments will be made to ensure the grant is charged the correct amount of eligible personnel costs.  To align with the timing of semi-annual time and effort certifications in December and June each year, the District will implement the following procedures in February and September, related to each preceding 6-month period: o Review personnel costs charged to each grant on an employee-by-employee basis to ensure the amount charged to the grant is accurate. o Review time and effort certifications for all employees, compared to the final actual personnel costs charged to each grant.  Assess and implement functionality in the Infor ERP system to: o Maintain time and effort records and have employees certify their time within the Infor ERP system. This process is currently manual and outside of the ERP system. o Develop, test and implement grant reporting capabilities in the Infor ERP system, to assist in monitoring all District grants. Efforts to date with Infor consultants to develop grant reports have not achieved the desired results. Current reports must be manually generated. Name of the contact person responsible for corrective action: Bill Sutter, CFO Planned completion date for corrective action plan: September 2024 If the Colorado Department of Education has questions regarding this plan, please call Bill Sutter, CFO at 720-561-5019.

View Audit 14270 Questioned Costs: $1

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