Corrective Action Plans

Finding 538498 (2024-052)

Material Weakness 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over payments made to TANF clients needs improvement Questioned Costs: Known: $1,014 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will increase monitoring procedures over payments, specifi...

Department: Health and Human Services Title: Internal control over payments made to TANF clients needs improvement Questioned Costs: Known: $1,014 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will increase monitoring procedures over payments, specifically the tracking of required receipts, by the ASPIRE Team. The Department will review and update Standard Operating Procedures to ensure that payments made to TANF clients are accurate, allowable, and adequately documented. Completion Date: June 30, 2025 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481

View Audit 349360 Questioned Costs: $1

Finding 538483 (2024-047)

Significant Deficiency 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

Department: Education Administrative and Financial Services Title: Internal control over Special Education period of performance needs improvement Questioned Costs: Known: ALN 84.027 $7,303 Likely: ALN 84.027 $31,678 Status: Corrective action in progress Corrective Action: The Office of Special Serv...

Department: Education Administrative and Financial Services Title: Internal control over Special Education period of performance needs improvement Questioned Costs: Known: ALN 84.027 $7,303 Likely: ALN 84.027 $31,678 Status: Corrective action in progress Corrective Action: The Office of Special Services & Inclusive Education (OSSIE) fiscal team will perform a detailed review of all expenses charged to the closing grant during the 120-day liquidation period beginning October 1 of each year. The OSSIE fiscal team will notify GGSC to no longer allocate expenses to the closed grant period as of the review date. Any expenditure identified that do not fall within the period of performance of the grant will be journaled to the appropriate account. Completion Date: January 28, 2026 Agency Contact: Barbara McGowen, Director of Financial Management for the Office of Special Services & Inclusive Education Birth to 22, DOE, 207-624-6645

View Audit 349360 Questioned Costs: $1

Finding 538466 (2024-041)

Significant Deficiency 2024

State of Maine

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Department: Administrative and Financial Services Title: Internal control over monitoring of employee classification and compensation needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this ...

Department: Administrative and Financial Services Title: Internal control over monitoring of employee classification and compensation needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The procedure referenced in 5 M.R.S. Sec. 7061(4) is laid out in 18-389 C.M.R. Ch. 4. The Department complies with these written policies and procedures as required by federal and state law. Section 7061(4) was last updated in 2023, with an effective date in October 2023. Pursuant to the JSC on Appropriations, Section 7061(4)(A) requires a review every five years of the state compensation plan for each class or position in the classified service. The FJA process is not related to the compensation plan, however, it is administered under a separate internal control structure that is in place and operating effectively and ensures that the compensation for individual employees is reasonable for the services rendered. The requirement for review of each classification through the FJA process is covered under Section 7061(4)(C) and is required to be reviewed every 10 years. It is also important to note that the Department has conferred with the OAG, who determined that Section 7061(4)(C) is not retroactive, meaning the Department has another 8.5 years to complete a review of all classifications. Additionally, salary studies conducted on State employee wages have shown that the salary and wages of job classifications paid by the State are consistently lower than industry averages, removing the risk that the utilization of these salary schedules as a component of payroll costs will cause overcharges to Federal grants. Completion Date: N/A Agency Contact: Michael J. Dunn, Acting State Human Resources Officer, Bureau of Human Resources, DAFS, 207-287-4651

View Audit 349360

Finding 538462 (2024-039)

Significant Deficiency 2024

State of Maine

ME

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

Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department concluded a system build in January 2025 to implement controls to prevent repetitive waivers. Completion Date: March 30, 2...

Department: Labor Title: Internal control over UI claim payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department concluded a system build in January 2025 to implement controls to prevent repetitive waivers. Completion Date: March 30, 2025 Agency Contact: Suzan McKechnie, Director, Bureau of Unemployment Compensation, DOL, 207-621-5126

View Audit 349360

Finding 538433 (2024-032)

Material Weakness 2024

State of Maine

ME

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will implement a monthly status check of the current tracking tool to ensure compliance with the ...

Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will implement a monthly status check of the current tracking tool to ensure compliance with the review The Department will update the current high-risk procedure. The Department will develop a procedure for evaluating base year reviews and add a procedure for timelines for adjustments to the claims. Completion Date: July 1, 2025, September 1, 2025, and June 1, 2025, respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 349360

Finding 538428 (2024-031)

Material Weakness 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: Known: ALN 10.555 $1,605 ALN 10.582 $9,535 ALN 10.559 $117,259 Likely: Undeterminable Status: Corrective action in progress Corrective Action: Child Nutrition ...

Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: Known: ALN 10.555 $1,605 ALN 10.582 $9,535 ALN 10.559 $117,259 Likely: Undeterminable Status: Corrective action in progress Corrective Action: Child Nutrition Services will create a procedure for reviewing applications and making sure they are approved prior to participation. For the Summer Food Service Program (SFSP), the Child Nutrition Services will create an additional application, outside of CNPWeb to further assess non-congregate operations and eligibility to prevent duplicative services. Child Nutrition Services has submitted a ticket to create an edit check on the SFSP Application to ensure that all specific eligibility information is submitted. Child Nutrition Services will create a procedure to address that session specific information is received prior to claim approval for sites. Child Nutrition Services will require a site sheet for SFSP applications for each location and each enrollment period. Child Nutrition Services will submit a ticket to CNPWeb to allow for documentation to be added to the site information sheet when revisions are made to the system. Child Nutrition Services will add documentation to the activities tab, while we wait for the enhancement to be completed. Child Nutrition Services will create a procedure to ensure that allocations to schools fall between $50.00 - $75.00. Child Nutrition Services has provided training to the National School Lunch Program reviewers on the Fresh Fruit and Vegetable Program questions within the Administrative Review process to ensure that those questions are asked during the Administrative Review. Completion Date: May 1, 2025, first and fourth items, April 1, 2025, second, fifth, sixth, and seventh items, June 1, 2025, third item, March 1, 2025, eight item, and February 10, 2025, for nineth item Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 349360 Questioned Costs: $1

Finding 538423 (2024-030)

Material Weakness 2024

State of Maine

ME

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles § 200.303

Department: Education Title: Internal control over CNC eligibility needs improvement Questioned Costs: Known: ALN 10.559 $628,924 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will create procedures for Application Approvals with site classification, ...

Department: Education Title: Internal control over CNC eligibility needs improvement Questioned Costs: Known: ALN 10.559 $628,924 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will create procedures for Application Approvals with site classification, eligibility and non-congregate plan requirements. The Department will develop procedures for Revisions on Claims and Applications. For the Summer Food Service Program, the Department will request an edit check enhancement in CNPWeb to add actual enrollment be added to claims. Completion Date: May 1, 2025, first and second item, and May 1, 2026, third item Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880

View Audit 349360 Questioned Costs: $1

Finding 538400 (2024-025)

Significant Deficiency 2024

State of Maine

ME

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Special Tests & Provisions § 200.303

Department: Health and Human Services Title: Internal control over SNAP EBT card security needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department agrees with this finding. During the audit period, the process ...

Department: Health and Human Services Title: Internal control over SNAP EBT card security needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department agrees with this finding. During the audit period, the process for handling returned EBT cards was assigned to one (1) individual. In response to a prior year finding, the Department implemented corrective actions effective July 1, 2024. The current process has the duties separated into 3 roles. First, an Accounting Associate I receives the returned EBT cards at OFI's Central Office. The Accounting Associate scans the card and envelope to an Office Associate II in a separate office. The Office Associate II enters the cards into a spreadsheet (returned card log) and researches the cases to determine what to do with the card. The Office Associate records the necessary information into the returned card log and makes an ACES case note to reflect any action taken. Then a response is sent back to the Accounting Associate to advise which EBT cards should be shredded and which cards should be resent. Finally, the EBT Manager conducts a periodic review of the returned card log to ensure the cards are being handled appropriately. The Department will also be hiring a new Office Associate II (Supervisor) to assist in this process. Because these procedures were implemented effective 7/1/2024, they were not captured during this single audit. No corrective action is required due to our current procedures meeting state and Federal card security requirements. Completion Date: N/A Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481

View Audit 349360

Finding 538398 (2024-024)

Material Weakness 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over automated SNAP eligibility certification periods needs improvement Questioned Costs: Known: ALN 10.551 $3,973 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department believes the necessary corre...

Department: Health and Human Services Title: Internal control over automated SNAP eligibility certification periods needs improvement Questioned Costs: Known: ALN 10.551 $3,973 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department believes the necessary corrective action has been taken and will be reflected in the SFY25 audit. The Department implemented the following corrective action steps: 1) Returned to normal batch processing following the suspension of closures and pushing out of renewal dates related to the PHE and unwinding period. 2) Enhanced renewal appointment functionality in ACES to allow each program to be processed independently. 3) Runs monthly queries to identify cases that had their periodic reports withdrawn in error and reestablish them. Completion Date: October 1, 2024, first and second item, and June 30, 2024, third item Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481

View Audit 349360 Questioned Costs: $1

Finding 538396 (2024-023)

Material Weakness 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over SNAP deceased client cases needs improvement Questioned Costs: Known: ALN 10.551 $11,080 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The MaineCare Program Manager will assign Death Match work to th...

Department: Health and Human Services Title: Internal control over SNAP deceased client cases needs improvement Questioned Costs: Known: ALN 10.551 $11,080 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The MaineCare Program Manager will assign Death Match work to their team. The MaineCare Program Manager and their team will develop a Standard Operating Procedure for matches with vital statistics at Maine CDC. Completion Date: July 16, 2025 Agency Contact: Michael E. Downs, Senior Program Manager — SNAP, DHHS, 207-592- 4850

View Audit 349360 Questioned Costs: $1

Finding 538394 (2024-022)

Material Weakness 2024

State of Maine

ME

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303 § 200.403

Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: ALN 10.551 $12,335 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will automate the i...

Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: ALN 10.551 $12,335 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will automate the issuance of the TANF funded resource guide at Application and Recertification (existing ticket AO-4039). (Business Technology Lead) The Department will keep SNAP applications from being opened in batch runs such as mid-month and end-of-month mass change. (Business Technology Lead) The Department will provide updated training/reminders about start and end dating records including income records to retain the information used for benefit runs. (Training Team and Senior SNAP Program Manager) Completion Date: August 31, 2025, first item, and September 30, 2025, second and third items Agency Contact: Michael E. Downs, Senior Program Manager — SNAP, DHHS, 207-592- 4850

View Audit 349360 Questioned Costs: $1

Finding 538349 (2024-007)

Significant Deficiency 2024

Hood College of Frederick, Maryland and Affiliates

MD

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency § 200.303

Identifying Number: Finding No. 2024-007 – Student Credit Balances from Title IV Awards Finding: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. T...

Identifying Number: Finding No. 2024-007 – Student Credit Balances from Title IV Awards Finding: When Title IV funds are credited to a student account and they exceed the amount of tuition and fees, food and housing, and other authorized charges assessed the student, a credit balance is created. The institution must pay the resulting credit balance directly to the student or parent borrower within 14 days after (1) the first day of class of a payment period if the credit balance occurred on or before that day, or (2) the balance occurred if that was after the first day of class. The College does not have a control in place with physical indication of review over refund process for student credit balances. Corrective Actions Taken or Planned: Responsible Official: Judy Byrd, Controller Anticipated Completion Date: April 1, 2025 View of Responsible Individuals: Once the student refunds are imported to the accounting software, the Refund Export Log report along with the Charge/Credit Import report will be given to Controller/Director of Finance. The AP Coordinator will deliver the student refund checks to Controller/Director of Finance. The Controller/Director of Finance will compare the refund log list against the actual printed checks to verify that all checks have been printed. A signature and date on the refund log report will indicate that the review was completed and that all required refund checks have been printed. Signed report and backup will be stored in the AP files under the title “Student Refunds”.

View Audit 349356

Finding 538335 (2024-004)

Material Weakness 2024

Hood College of Frederick, Maryland and Affiliates

MD

Allowable Costs / Cost Principles § 200.303

Identifying Number: Finding No. 2024-004 – Payroll Controls around Timesheets/Time and Effort Reports Finding: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Corrective Actions Taken or Planned: ...

Identifying Number: Finding No. 2024-004 – Payroll Controls around Timesheets/Time and Effort Reports Finding: Timesheets and time and effort reports used to track time spent on federal programs did not have approval signatures by the employee’s supervisor. Corrective Actions Taken or Planned: Responsible Official: Jaime Cacciola, Director of Grants; Tim Pollak Director of Finance Anticipated Completion Date: March 31, 2025 View of Responsible Individuals: Timesheets will be reviewed bi-weekly for electronic signatures of supervisor/PI. Any missing signatures will require manual signature by PI. Our updated Time & Effort policy and procedures, includes the following: Time & Effort Certification On an annual basis, principal investigators (PIs) on federally funded awards must confirm that the salaries and wages of individuals charged to their respective projects are reasonable, allowable, properly allocated, and accurate based on the work performed. Throughout the year, though, PIs must regularly review compensation reports to ensure that the final amounts charged to federal awards are reasonable, accurate, allowable, and properly allocated. This regular monitoring of payroll charges throughout the budget period is central to Hood’s compliance program. The annual time and effort reports cover August 15th – August 14th and are released for review and signature after the fiscal year end close process is complete. Signed reports should be returned to the GRASP Office by August 31st. Who Needs to Complete: • All salaried employees working on the project should complete a report. • Hourly employees and student workers are not required to complete a time and effort certification as their time is certified via time sheets. PIs must also review and certify all of their workers’ time sheets by providing a signature on the document.

View Audit 349356

Finding 538313 (2024-002)

Significant Deficiency 2024

Meals on Wheels of the Monterey Peninsula, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303

Finding Number: 2024-002 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure of Federal Funds: Controller and/or bookkeeper will develop a process and procedures that will identify the amount, so...

Finding Number: 2024-002 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure of Federal Funds: Controller and/or bookkeeper will develop a process and procedures that will identify the amount, source, and expenditure of Federal funds for all Federal awards; that track and verify expenditures and income. Yearly reviews of the identification and tracking process will be conducted to ensure accuracy and relevance. 2. Federal Award Compliance: Controller and/or bookkeeper will develop a process and procedures to verify compliance with Federal statues, regulations, and the terms and conditions of each Federal award. Yearly reviews of the verification process will be conducted to ensure accuracy and relevance. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by February 28, 2025 and these procedures will be in full effect for the fiscal year 2025.

View Audit 349343 Questioned Costs: $1

Finding 538307 (2024-001)

Significant Deficiency 2024

Meals on Wheels of the Monterey Peninsula, Inc.

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.405 § 200.430

Finding Number: 2024-001 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month a...

Finding Number: 2024-001 Planned Corrective Action: Meals on Wheels of the Monterey Peninsula (MOWMP) will address the finding by taking the steps outlined below: 1. Expenditure Allocation: Controller and/or bookkeeper will allocate expenditures based on the number of meals prepared each month and the percentage of meals prepared for each program and funding. Yearly reviews of the allocation process will be conducted to ensure accuracy and relevance. Adjustments may be made based on changes in meal demand, program requirements, funding sources, or other factors affecting meal preparation costs. 2. Payroll Reporting: On a yearly basis, Managers and/or Directors will allocate the amount of time each employe works based on tasks performed and the amount of time worked on federal award activities. This allocation will be expressed as a percentage of total work hours performed. Periodic adjustments to time allocations may be necessary to reflect changes in project priorities, staffing levels, or other factors affecting workload distribution. Person Responsible for Corrective Action Plan: Leadership Oversight – Christine Winge, Executive Director Operational Oversight – Kay Smith, Controller Anticipated Date of Completion: MOWMP will complete the Corrective Action Plan by June 1, 2024 and these new policies and procedures will be in full effect throughout fiscal year 2025 and beyond. We will continue to review effectiveness and make changes as necessary.

View Audit 349343 Questioned Costs: $1

Finding 538304 (2024-007)

None 2024

Governors State University

IL

Allowable Costs / Cost Principles § 200.303 § 200.431

2024-007 FINDING: NONCOMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS AND COST PRINCIPLES REQUIREMENTS Corrective Action Plan: The University has implemented more stringent review procedures to prevent the recurrence of this issue. Responsible University Personnel: Andrea Mid...

2024-007 FINDING: NONCOMPLIANCE WITH ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS AND COST PRINCIPLES REQUIREMENTS Corrective Action Plan: The University has implemented more stringent review procedures to prevent the recurrence of this issue. Responsible University Personnel: Andrea Middleton, Director of Financial Services/Assistant Controller; Villalyn Baluga, Associate Vice President for Finance. Anticipated completion date: Already implemented.

View Audit 349333

Finding 538266 (2024-005)

Material Weakness 2024

Harvey Public School District

ND

Allowable Costs / Cost Principles Material Weakness

Contact Person Zane Remsen, Business Manager Corrective Action Plan The business manager will take this recommendation and do a better job at keeping track of these timecards, paystubs, and other documents relating to grants. Completion Date June 30, 2025

View Audit 349257

Finding 538211 (2024-002)

Significant Deficiency 2024

Pike County Board of Education

GA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring § 200.303

FA 2024-002 Strengthen Controls over Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: G...

FA 2024-002 Strengthen Controls over Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: None Identified Prior Year Finding: None Identified Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's suspension and debarment procedures were followed. Corrective Action Plans: The School District will evaluate and improve internal control procedures to ensure that vendors are not suspended or debarred, or otherwise excluded prior to entering covered transactions and required suspension and debarment documentation is properly retained. Management will develop a monitoring process to ensure that these procedures are operating appropriately. Estimated Completion Date: June 30, 2025 Contact Person: Debbie Woerner, Finance Director/Asst Superintendent Telephone: 770-567-8489 ext. 1030 Email: woerned@pike.k12.ga.us

View Audit 349220

Finding 538208 (2024-001)

Material Weakness 2024

Pike County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.1 § 200.303 § 200.403 § 200.404

FA 2024-001 Strengthen Controls over Transfers Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: G...

FA 2024-001 Strengthen Controls over Transfers Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $803,845.92 Prior Year Finding: None Identified Description: The polices and procedures of the School District were insufficient to provide adequate internal controls over transfers of Child Nutrition Cluster funds. Corrective Action Plans: The School District will review current internal control procedures related to School Nutrition Fund transfers. Development and/or modification of current policies and procedures will be determined as needed to ensure that all expenditures, including transfers, are used for allowable purposes. In addition, the School District will implement a monitoring process to ensure that all expenditure activity is compliant with the School District's policies and procedures. Estimated Completion Date: June 30, 2025 Contact Person: Debbie Woerner, Finance Director/Asst Superintendent Telephone: 770-567-8489 ext. 1030 Email: woerned@pike.k12.ga.us

View Audit 349220 Questioned Costs: $1

Finding 538178 (2024-001)

Significant Deficiency 2024

Urban League of Greater Chattanooga

TN

Allowable Costs / Cost Principles § 200.412

Per the auditor's reportable finding via the Section II- Findings Related to the Financials Statements Audited in Accordance with Government Auditing Standrds and Section III- Findings and Questioned Costs For Federal Awards: 2024-001 Indirect Costs Alloction Process Needs Improvements, the followin...

Per the auditor's reportable finding via the Section II- Findings Related to the Financials Statements Audited in Accordance with Government Auditing Standrds and Section III- Findings and Questioned Costs For Federal Awards: 2024-001 Indirect Costs Alloction Process Needs Improvements, the following represents management's explanation of tits corrective action plan: Effectively immediately, Urban League of Greater Chattanooga (ULGC) implementing a monthly process to record and allocate indirect costs to programs where an indirect rate is allowed for all federal and state programs. Kyree Brown, Accountant will calculate and record the journal entry and Pierre Pinkerton, CFO will perform the review. Also Kyree Brown will eprform a monthly reconciliation of indirect costs charged to programs with the amount recorded to the general ledger. Any differences will be investigated and immediately resolved.

View Audit 349202

Finding 538166 (2024-003)

Significant Deficiency 2024

Nevada Community School District

IA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Response and Corrective Action Plan: The District will implement a process to retain all documentation of charges to the program as outlined by the Iowa Department of Education and Office of Management and Budget.

View Audit 349198 Questioned Costs: $1

Finding 538160 (2024-003)

Significant Deficiency 2024

Central Regional Education Association

ND

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

Contact Person – Luke Schaefer Corrective Action Plan – Improving monitoring and implement new procedures to properly segregate accounting functions as much as possible for the small size of the Association. Completion Date – June 30, 2025

View Audit 349193

Finding 538155 (2024-001)

Significant Deficiency 2024

Union Local School District

OH

Allowable Costs / Cost Principles Eligibility Program Income

The District will ensure eligibility calculations on submitted applications are properly performed. The District will be more attentive to the list of free and reduced students and will ensure the students have an approved application on file. The District has been in touch with Payschools and both ...

The District will ensure eligibility calculations on submitted applications are properly performed. The District will be more attentive to the list of free and reduced students and will ensure the students have an approved application on file. The District has been in touch with Payschools and both entities are on the same page moving forward.

View Audit 349174

Finding 538146 (2024-001)

Material Weakness 2024

Huron Metropolitan Housing Authority

OH

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Depository Agreements have been completed effective July 2024.

View Audit 349152

Finding 538144 (2024-105)

Significant Deficiency 2024

Navajo County

AZ

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Concur. To help ensure the County’s policies and procedures include a process for reconciling budgeted payroll allocations to actual time spent on grant activities and provide sufficient documentation to support the actual time worked on the grant program, the County has revised its process for trac...

Concur. To help ensure the County’s policies and procedures include a process for reconciling budgeted payroll allocations to actual time spent on grant activities and provide sufficient documentation to support the actual time worked on the grant program, the County has revised its process for tracking the actual time spent on grant activities in order to provide sufficient documentation to support the actual time worked on the grant program and a reconciliation process to adjust these charges to reflect the actual effort expended on the grant projects. The recommended solutions include strengthening its comprehensive internal control policies and procedures to ensure that payroll costs charged to federal award are accurate, allowable, and properly supported. Additionally, the County will implement a process to reconcile the budgeted payroll allocation with actual time spent on grant activities. The County’s goal is to meet and complete recommendations by the end of fiscal year 2025-26.

View Audit 349149 Questioned Costs: $1

Corrective Action Plans

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