Corrective Action Plans

Finding 9151 (2023-001)

Significant Deficiency 2023

Connstep, Inc.

CT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

United States Department of Commerce 2023-001 Connecticut State Technology Extension Program – Assistance Listing No. 11.611 Recommendation: We recommend that if employees are being allocated to multiple programs throughout the year, personnel activity reports must be prepared at minimum, on a mo...

United States Department of Commerce 2023-001 Connecticut State Technology Extension Program – Assistance Listing No. 11.611 Recommendation: We recommend that if employees are being allocated to multiple programs throughout the year, personnel activity reports must be prepared at minimum, on a monthly basis and be reviewed and signed off on by both the employee and their immediate supervisor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a policy to require employees to prepare activity reports on a least a monthly basis that are signed by the employee and the supervisor. Name of the contact person responsible for corrective action: Robert Blakey, Controller Planned completion date for corrective action plan: December 2023.

View Audit 12525

Finding 9145 (2023-003)

Significant Deficiency 2023

Malone Central School District

NY

Allowable Costs / Cost Principles § 200.430

By bringing the payroll back into the District from FEH BOCES, allows better oversight of the payroll functions. The District continues to work on improving and developing systems to enhance the payroll disbursements which are supported by documentation and approvals. It is the goal of the District ...

By bringing the payroll back into the District from FEH BOCES, allows better oversight of the payroll functions. The District continues to work on improving and developing systems to enhance the payroll disbursements which are supported by documentation and approvals. It is the goal of the District to continue to improve on systems by which timesheets are obtained promptly and maintained. The District purchased a timesheet enhancement software that works in conjunction with WINCAP software through FEH BOCES that is waiting to be implemented by the FEH BOCES Shared Business. Brandon Pelkey, superintendent ofschools is responsible for implementing this corrective action plan. We plan to rectrify all action by June 30, 2024.

View Audit 12509

Finding 9033 (2023-002)

Material Weakness 2023

Grants Pass School District No. 7

OR

Questioned Costs Allowable Costs / Cost Principles

Condition: Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause: Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defi...

Condition: Payments for expenditures associated with debt service obligations were expensed to the program but not disbursed to the debt holder. Cause: Internal controls in place did not ensure expenditures recorded met the federal compliance requirements for Allowable Costs/Cost Principles as defined in 2 CFR Part 200. Auditor Recommendation: We recommend the District enhance internal controls to ensure that eligible expenditures have been incurred prior to recording the expense. Plan of Action: The District has hired a Finance Director who has committed to increased financial monitoring to ensure federal compliance principles are met. In addition, the district has hired a new Operations Manager and District Accountant. The new team is committed to enhancing and adhering to internal controls to ensure proper monitoring of policies and procedures. In the event that there are questions about compliance for grants in general, the District will continue to rely on timely guidance from external governmental accounting consultants, the Oregon Department of Revenue, and the Oregon Department of Education. Date of implementation: Immediately and ongoing. If there are any questions regarding this plan, please contact Sam Stegemiller by email at sstegemill@grantspass.k12.or.us or by phone at 541-474-5703.

View Audit 12366 Questioned Costs: $1

Finding 8894 (2023-002)

Material Weakness 2023

Susquehanna River Basin Commission

PA

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

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-002 – Material Weakness – Activities Allowed or Unallowed Recommendation We recommend that the Commission approve all invoices in accordance with the Commission’s internal control procedures. We also recommend that the Commi...

Pennsylvania Department of Environmental Protection, CFDA #15.252 #2023-002 – Material Weakness – Activities Allowed or Unallowed Recommendation We recommend that the Commission approve all invoices in accordance with the Commission’s internal control procedures. We also recommend that the Commission review invoices for mathematical accuracy prior to payment. View of responsible officials and planned corrective action The Commission has contacted the vendor to resolve the billing errors and will implement procedures internally to oversee the verification of the accuracy of invoices going forward.

View Audit 12179

Finding 8882 (2023-002)

None 2023

Henry County Medical Center

TN

Allowable Costs / Cost Principles

Recommendations: It is recommended that management update the internal calculation of lost revenues for 2020 and 2021 to deduct the unallowable costs to demonstrate and support that there are no reimbursements for the same expenses or lost revenue. In the event the Medical Center receives a reques...

Recommendations: It is recommended that management update the internal calculation of lost revenues for 2020 and 2021 to deduct the unallowable costs to demonstrate and support that there are no reimbursements for the same expenses or lost revenue. In the event the Medical Center receives a request from the federal agency or another party to audit the use of the funds, the most accurate and up-to-date information should be available. Actions: Henry County Medical Center claimed as COVID expenses for HRSA reporting the cost of additional drugs used in treating COVID patients for reporting periods 1-3. This was based on information received by management at the beginning of the COVID pandemic. It was later learned that Medicare provided additional payments on claims related to patients being treated for COVID. This additional reimbursement was to help offset some of the additional costs incurred by providers. Internal worksheets calculating lost revenue and COVID 19 expenses have been updated to accurately reflect lost revenue and expenses related to COVID 19 patient care. This change had no impact on the accounting for all funds received during the reporting periods.

View Audit 12146

Finding 8875 (2023-001)

Significant Deficiency 2023

Unified School District No. 428

KS

Allowable Costs / Cost Principles Cash Management Reporting

SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We re...

SIGNIFICANT DEFICIENCIES 2023-001 - Child Nutrition Cluster - Allowable Activities and Costs/Cost Principles and Reporting Condition During testing of the sponsor claim reimbursement reports, it was found that the District submitted inaccurate meal counts on two monthly reports. Recommendation We recommend that the District review its controls related to monthly reimbursement requests for the Child Nutrition Cluster in order to ensure that accurate meal counts are submitted. Comment on the Finding Recommendation The District is aware of the errors and will continue to strive to improve its processes and controls related to meal counts. Action Taken As of the date of this notice, staff members involved in recording manual meal counts for the Summer Food Service Program and Afterschool Snack Program have undergone training regarding the importance of submitting accurate numbers. In addition, meal counts are now required to be summed twice, in order to ensure that there are no calculation errors.

View Audit 12128

Finding 8826 (2023-004)

Material Weakness 2023

Greater Eastern Oregon Development Corporation

OR

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities All...

2023-04 Material Weakness: Unallowable costs for the EDA CARES Planning Grant and EDA CARES Revolving Loan Fund, Assistance Listing Number 11.307, were not identified in a timely or accurate manner. This resulted in a material weakness in internal control over compliance pertaining to Activities Allowed/Allowable Costs being reported in the audit reporting package. Recommendation: It was recommended GEODC improve controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements. Action Taken: GEODC staff are in agreement with the recommendation and will improve internal controls over compliance with Activities Allowed/Allowable Costs by accepting federal funding only when staff have or can obtain adequate knowledge of program requirements that will enable them to spend funding in accordance with all federal compliance requirements.

View Audit 12088 Questioned Costs: $1

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

Corrective Action Plans

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