Corrective Action Plans

Finding 1726 (2023-001)

None 2023

TX

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking

Need Analysis Planned Corrective Action: ETBU financial aid staff have used a Jenzabar PX product for over 20 years. Within that product, there is no built-in compliance to assist with awarding and managing Federal Direct Loan awarding amounts based on need. The initial Federal Direct Loans were aw...

Need Analysis Planned Corrective Action: ETBU financial aid staff have used a Jenzabar PX product for over 20 years. Within that product, there is no built-in compliance to assist with awarding and managing Federal Direct Loan awarding amounts based on need. The initial Federal Direct Loans were awarded correctly based on student need eligibility. However, when scholarships were added/removed or aid was adjusted based on enrollment status after origination, manual adjustments to loans are required. As a result of previous finding, ETBU implemented processes where Direct Subsidized Loans were over awarded when scholarships were added after initial packaging and eliminated all finding related to Need Analysis in 2022-2023. However, the quality assurance checks were not written to check for reduction of scholarships that might result in an under award of Direct Subsidized Loans. ETBU has a log file to document that the student elected to reduce their subsidized loan which was determined to be a finding. After further review of regulations, ETBU financial aid was only honoring the student request. ETBU financial aid office added this quality assurance check to their procedures and has conducted a 100% check for all Federal Direct Student loans for the 2022- 23 award year for over awards as well as under awarding of all Direct Loans. ETBU financial aid has implemented a new administrative software, Jenzabar Financial Aid (JFA) for the 2023-24 financial aid year. JFA has built in Federal Direct Loan packaging that checks need at the time of awarding, as well as, evaluating need when awards are changed. Additionally, quality assurance processes have been written in the new software to double check Federal Direct Loan award amounts after any funding movement on student accounts. These processes are completed before any loan disbursements to assure that compliance is maintained. Person Responsible for Corrective Action Plan: Linda Slawson, Director Financial Aid Anticipated Date of Completion: Completed

View Audit 2989

Finding 1709 (2023-005)

Significant Deficiency 2023

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should sche...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER II D2 (4 of 4 quarters required), ESSER I (1 of 1 quarters required), and ESSER II ST (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 2972

Finding 1707 (2023-008)

Significant Deficiency 2023

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.

View Audit 2972 Questioned Costs: $1

Finding 1706 (2023-006)

Significant Deficiency 2023

Community Unit School District 100

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure...

Condition: Quarterly expenditure reports for the project’s expenditures were not timely filed for ESSER III (2 of 4 quarters required) and ESSER III C3 (1 of 1 quarters required). Plan: To avoid this reporting and internal control issue, the District should schedule the due dates of all expenditure reports in order to avoid late filings. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: This District is aware of the issue and has determined that the majority of the problem occurs when a grant is first approved, and the first reporting period is missed or if a grant continues into subsequent project years. Management has found a dashboard within IWAS that has a listing of all grants by project year and dates that the grants and budgets are approved that will help determine when the first expenditure reports are due. Additionally, management will work on a process to ensure that expenditure reports are no longer missed or filed late.

View Audit 2972

Finding 1703 (2023-007)

Significant Deficiency 2023

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budge...

Condition: Expenditures claimed on the projects’ quarterly reports were not included in the detailed budget approved by ISBE resulting in questioned costs for the projects. Plan: To avoid this reporting and internal control issue, the District should compare expenditure reports to the program budget that has been submitted. Budget policies per the State and Federal Grant Administration Policy should be reviewed and followed accordingly. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Lisa Schuenke, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future and follow the guidelines set forth in the policy manual.

View Audit 2972 Questioned Costs: $1

Finding 1673 (2023-003)

None 2023

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.400 § 200.401

Finding 2023-003 – Allowable Costs and Activities, Eligibility – Compliance Federal Award. No. 21.026 Homeowner Assistance Fund – COVID 19 Corrective Action Plan: The Commission was made aware of the sophisticated fraudulent entity through its contacts with the National Council of State Housing Agen...

Finding 2023-003 – Allowable Costs and Activities, Eligibility – Compliance Federal Award. No. 21.026 Homeowner Assistance Fund – COVID 19 Corrective Action Plan: The Commission was made aware of the sophisticated fraudulent entity through its contacts with the National Council of State Housing Agencies (NCSHA). Staff remains active in those groups, participating in weekly and monthly calls and will adopt further preventative measures that have been shown to be effective in other states. Staff has implemented a more rigorous servicer onboarding process, whereby questionable items or documentation deemed to be suspicious or potentially altered will be presented to the program director, finance staff, compliance staff, or other internal staff for further investigation. Staff does not anticipate further issues with falsified information with the enhanced onboarding procedures implemented. In addition, balances owed are verified by loan servicers, and funds are paid directly to the servicer and never to individual homeowners. Completion Date: The Commission implemented additional compliance review procedures during fiscal year 2023 and completed its investigation of the identified case. Contact Person: Steve Whitson, Director of Community Programs

View Audit 2908 Questioned Costs: $1

Finding 1672 (2023-002)

Material Weakness 2023

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.400 § 200.401

Finding 2023-002 – Allowable Costs and Activities, Eligibility – Compliance and Control Finding Federal Award No. 21.023 Emergency Rental Assistance Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission...

Finding 2023-002 – Allowable Costs and Activities, Eligibility – Compliance and Control Finding Federal Award No. 21.023 Emergency Rental Assistance Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission collected the required information and documentation to review and approve applications. Applicants submitted certified applications meeting the requirements of the program. However, the Commission staff discovered through its noncompliance review and identification processes that some program applicants provided false information and fraudulent documentation that continues to be investigated and reported to the proper authorities. Internal controls have been enhanced to mitigate and help prevent further exposure to noncompliance. Past and ongoing measures implemented to ensure eligibility of all funds disbursed include: the adoption of a formal fraud, waste, and abuse policy in July 2021 as well as providing additional training to employees and third parties that were responsible for reviewing and approving applications in order to better detect invalid applicants to prevent funding these applicants. In May 2021, the Commission hired an Internal Compliance Manager and created an Internal Compliance Department who has engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. Further, internal staffing capacity was expanded with the creation of the Community Programs Processes Department in fall 2021 and the Data and Analytics Department in early 2022. Additional investigative techniques such as “mass denial metrics” and tiered level reviews were implemented into weekly application processing. Commission staff set regular internal coordination meetings to improve communication and aid in the identification of new indicators. Internal compliance staff actively participates in national groups administering similar programs, and explores and adopts new preventative or other review measures demonstrated to be effective in other states. As program funds for direct rental and utility assistance have been expended and direct assistance applications no longer accepted, additional internal metrics and compliance review processes are being developed to apply a consistent process for examining any outstanding questioned costs and to make a final determination regarding the eligibility of disbursed funds. Completion Date: The Commission implemented additional compliance review procedures during fiscal years 2021 and 2022 and expects to conclude its investigation of the fiscal year identified cases during calendar year 2024. Contact Person: Steve Whitson, Director of Community Programs

View Audit 2908 Questioned Costs: $1

Finding 1670 (2023-001)

Material Weakness 2023

Missouri Housing Development Commission

MO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400 § 200.401

Finding 2023-001 – Allowable Costs and Activities – Compliance and Control Finding Federal Award No. 14.231 Emergency Solutions Grant Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission collected the ...

Finding 2023-001 – Allowable Costs and Activities – Compliance and Control Finding Federal Award No. 14.231 Emergency Solutions Grant Program – COVID 19 Corrective Action Plan: The Commission administered direct assistance according to the program rules and regulations. The Commission collected the required information and documentation to review and approve applications. Applicants submitted certified applications meeting the requirements of the program. However, the Commission staff discovered through its noncompliance review and identification processes that some program applicants provided false information and fraudulent documentation that continues to be investigated and reported to the proper authorities. Internal controls have been enhanced to mitigate and identify instances of potential noncompliance. The use of program funds for direct rental assistance under this program was concluded and the final disbursements made in early May 2021. Past and ongoing measures implemented to ensure eligibility of all funds disbursed include: The Commission hiring an Internal Compliance Manager and establishing an internal compliance department in May 2021 who engaged a third party law firm and a consulting group to provide consultative assistance to improve processes and to assist in investigating applications deemed to be questionable. A formal fraud, waste and abuse policy was adopted in July 2021. During fiscal year 2022, the Commission undertook extensive efforts to detect instances of ineligible applicants and documentation irregularities, which resulted in identification of these instances of applicant noncompliance. As program funds for direct rental assistance have been expended, additional internal metrics and compliance review processes are being developed to apply a consistent process for examining any outstanding questioned costs and to make a final determination regarding the eligibility of disbursed funds. Completion Date: The Commission implemented additional compliance review procedures during fiscal years 2021 and 2022, reviewed applications to identify potentially fraudulent applications during fiscal years 2022 and 2023 and expects to conclude its investigation of identified cases during fiscal year 2024. Contact Person: Steve Whitson, Director of Community Programs

View Audit 2908 Questioned Costs: $1

Finding 1621 (2023-001)

Significant Deficiency 2023

California Academy of Sciences

CA

Allowable Costs / Cost Principles

The Accounting team will include a step in the monthly close process to reconcile the indirect cost rate utilized in the calculation of expense against the current negotiated indirect cost rate to ensure that indirect cost expenses are calculated and recorded using the appropriate rates.

View Audit 2868

Finding 1606 (2023-002)

Significant Deficiency 2023

Universidad Carlos Albizu, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles

Finding No. 2023-002 Cost principles – overcharge of funds Condition Found During our audit procedures on the allowable activities and cost principles compliance requirements, we noted that on one (1) instance, a vendor invoiced $42,350, and the institution claimed $42,675 to the program for the s...

Finding No. 2023-002 Cost principles – overcharge of funds Condition Found During our audit procedures on the allowable activities and cost principles compliance requirements, we noted that on one (1) instance, a vendor invoiced $42,350, and the institution claimed $42,675 to the program for the same transaction. Corrective Action Plan Management accepts the finding and considers it an isolated case. We verified all the items claimed to HEERF and found this to be the only difference. The University requested and obtained an extension of this program. Thus, it is still open to process more transactions until the end of the year. The amount was promptly reimbursed to HEERF on September 13, 2023. Name(s) of the Contact Person(s) Responsible for Corrective Action Ramón L. Menéndez, Chief Financial Officer Anticipated Completion Date Completed on September 13, 2023.

View Audit 2832 Questioned Costs: $1

Finding 1584 (2023-002)

None 2023

North Greenville University

SC

Allowable Costs / Cost Principles Eligibility Matching / Level of Effort / Earmarking

Need Analysis Planned Corrective Action: The financial aid staff has reporting available within PowerFAIDS to monitor and check for oversights related to need analysis. The team will review the reports to ensure that they are set up properly to identify such issues created by human error, as well a...

Need Analysis Planned Corrective Action: The financial aid staff has reporting available within PowerFAIDS to monitor and check for oversights related to need analysis. The team will review the reports to ensure that they are set up properly to identify such issues created by human error, as well as ensuring that these reports are being monitored more regularly. The team is also investigating what additional information can be added to the PowerFAIDS student financial aid portal to help students better understand the benefits of accepting a subsidized loan over an unsubsidized loan. Person Responsible for Corrective Action Plan: Cindi Patterson, Director for Financial Aid Anticipated Date of Completion: December 2023

View Audit 2823

Finding 1364 (2023-004)

Material Weakness 2023

Raccoon Consolidated School District 1

IL

Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of C...

Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Misty Johannes, Superintendent Management's Response: The District will ensure expenditures are coded correctly.

View Audit 2551

Finding 1267 (2023-001)

Significant Deficiency 2023

South Carthage Manor, Inc.

TN

Allowable Costs / Cost Principles

Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.

View Audit 2391

Finding 1265 (2023-001)

Significant Deficiency 2023

Shenandoah Haven, Inc.

TN

Allowable Costs / Cost Principles HUD Housing Programs

Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.

View Audit 2390

Finding 1263 (2023-001)

Significant Deficiency 2023

Shenandoah Apartments, Inc.

TN

Allowable Costs / Cost Principles

Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.

View Audit 2389

Finding 1235 (2023-001)

Significant Deficiency 2023

Crowhaven Apartments, Inc.

MO

Allowable Costs / Cost Principles Cash Management § 200.302

Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Cor...

Findings: Major Federal Program Audit Significant Deficiency Written Uniform Guidelines Policies and Procedures Recommendation: We recommend Crowhaven Apartments, Inc. draft and adopt written procedures in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and are in process of developing and implementing the appropriate policies and procedures.

View Audit 2334

Finding 1229 (2023-001)

Significant Deficiency 2023

Southern States Energy Board

GA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. ...

The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. Finding-Federal Award Finding: 2023 – 001 Improve Controls over Transparency Act Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Federal Agency: U.S. Department of Energy Federal Program Name: Transportation of Transuranic Wastes to the Waste Isolation Pilot Plant Assistance Listing Number: 81.106 Federal Award Identification Number and Year: DE-EM0005215 - 2020 Award Period: 7/01/2020 – 6/30/2025 Budget Period: 07/01/2022-06/30/2023 Explanation of disagreement with audit finding: There is no disagreement with the isolated audit finding. Action taken in response to finding: Management developed a checklist for subaward amendments, prior to the receipt of the finding and upon identification that this report had been overlooked for Budget Period 3 for award DE-EM0005215-2020. Effective immediately, funds obligated to subawardees through subaward agreements, will be reported per the grant requirement to the FSRS and recognized in the FFATA Financial Reporting system. The project identified is a five-year project and the first two Budget Periods were submitted in a timely manner as per the project’s reporting requirements. Due to the nature of this award being incrementally funded, obligations to subawards are continuous throughout each budget period as funds are designated by the prime award. Therefore, the typical quarterly reporting system controls did not trigger management to complete this along with all the other financial and technical quarterly and annual submissions. Therefore, the FY2023 FSRS reporting requirement for this project was overlooked due to unusual timeliness of sub modifications and the workload of the accounting department. With the revised tracking/checklist for each subaward that includes modifications for incremental funding, this will no longer be an issue. Management would also like to note that all other reporting requirements were submitted on time and consistent with financial reporting requirements and that this was an isolated issue within Budget Period 3 for award DE-EM0005215-2020. Name of the contact person responsible for corrective action: Leigh Hawkins, Assistant Director of Business Operations, and Kathy Sammons, Director of Business Operations. Current Status: The planned completion date for corrective action plan is September 30, 2023. All submissions were completed prior to the final audit report completion. Therefore, management considers this issue fully corrected.

View Audit 2296

Finding 1180 (2023-005)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs

Update policies and procedures for NSPIRE Inspections to ensure any extensions for repairs are adequately documented within the participant’s files. (Paper and electronic)

View Audit 2251

Finding 1167 (2023-001)

Significant Deficiency 2023

Jamesville-Dewitt Central School District

NY

Allowable Costs / Cost Principles HUD Housing Programs

Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator has reviewed the requirement with the District’s Payroll Coordinator, District Treasurer and Deputy Treasurer to ensure that all staff paid out o...

Views of Responsible Official and Planned Corrective Actions: The District agrees with this recommendation. Brian Bartlett, School Business Administrator has reviewed the requirement with the District’s Payroll Coordinator, District Treasurer and Deputy Treasurer to ensure that all staff paid out of Federal grants are accompanied with the appropriate certification form or PAR. The District will review staff currently being funded through any Federal grant during 2023-24 is completing a certification form, which will be filed with the applicable grant going forward. This will be the responsibility of the District Treasurer and this change will be completed by June 30, 2024.

View Audit 2233

Finding 1140 (2023-001)

Significant Deficiency 2023

Goshen Central School District

NY

Allowable Costs / Cost Principles § 200.430

The District will implement a system of internal controls to ensure that all certifications are completed timley. Additionally, the District will ensure that time being charged to the grant agrees to actual time spent working in the grant for each employee.

View Audit 2173

Finding 1131 (2023-003)

Material Weakness 2023

Ecorse Public Schools

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

Corrective Action Plans

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