Corrective Action Plans

Finding 514262 (2024-004)

Significant Deficiency 2024

Alameda Health System, A Public Hospital Authority

CA

Allowable Costs / Cost Principles Period of Performance Cash Management § 200.403

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System has finalized the standard work procedure titled, Request for Funds/Reimbursement Claims (2-201’s), to ensure costs are appropriately charged based on the contract’s performance period...

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System has finalized the standard work procedure titled, Request for Funds/Reimbursement Claims (2-201’s), to ensure costs are appropriately charged based on the contract’s performance periods. Review of cost activity will occur in fiscal year 2025 to ensure policy is followed.

View Audit 332508

Finding 514247 (2024-002)

None 2024

Marshall Public Schools

MO

Questioned Costs Cash Management School Nutrition Programs

U.S. Department of Education 10/22/2024 Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Caleb Petet, SuperintendentMarshall Public Schools Independent P...

U.S. Department of Education 10/22/2024 Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Caleb Petet, SuperintendentMarshall Public Schools Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule Significant Deficiency 2024-001 Segregation of Duties Recommendation: We realize that because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The cost associated with hiring additional personnel does not support the justification to hire for the means. However, the District will continue to monitor the situation and implement recommendations as practical. Completion Date: June 30, 2025 Sincerely,Caleb Petet, Superintendent Marshall Public Schools

View Audit 332496 Questioned Costs: $1

Finding 514238 (2024-002)

Significant Deficiency 2024

Berkeley School District 87

IL

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Berkeley School District No. 87 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2024 Corrective Action Plan Finding No.: 2024-002 Condition: During our audit of the Child Nutrition Cluster, we identified that the client did not have adequate disbursement controls in place. S...

Berkeley School District No. 87 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2024 Corrective Action Plan Finding No.: 2024-002 Condition: During our audit of the Child Nutrition Cluster, we identified that the client did not have adequate disbursement controls in place. Specifically, duplicate invoices on multiple occasions were entered into the client’s software system due to typographical errors, resulting in payments being made twice to each vendor for the same service. Plan: The District will implement stronger internal controls over the disbursement process. This includes establishing a review and approval process for all invoices before payment, implementing software controls to detect duplicate invoices, and/or providing training to staff on proper invoice processing procedures to minimize typographical errors. Anticipated Date of Completion: 06/30/2025 Name of Contact Person: Irene Daciuk Management Response: See above

View Audit 332446

Finding 514145 (2024-003)

Significant Deficiency 2024

Cherokee County School District

SC

Questioned Costs Cash Management

CONTACT PERSON: Sandra Isom, Executive Director of Finance, sandy.isom@cherokee1.org CORRECTIVE ACTION: The District will ensure that expenditures are only being claimed once. PROPOSED COMPLETION DATE: Prior to June 30, 2025

View Audit 332320 Questioned Costs: $1

Finding 513985 (2024-002)

Significant Deficiency 2024

Mecklenburg County

NC

Questioned Costs Cash Management Period of Performance § 200.1

Department of Housing and Urban Development Program Name: Continuum of Care Program Federal Assistance Listing Number: 14.267 Significant Deficiency, Nonmaterial Noncompliance – Period of Performance Finding 2024-002 Criteria: Period of performance is defined in 2 CFR 200.1 as “the time interval bet...

Department of Housing and Urban Development Program Name: Continuum of Care Program Federal Assistance Listing Number: 14.267 Significant Deficiency, Nonmaterial Noncompliance – Period of Performance Finding 2024-002 Criteria: Period of performance is defined in 2 CFR 200.1 as “the time interval between the start and end date of a federal award, which may include one or more budget periods.” Condition: For one award, the 2023 grant award project was not closed timely in the general ledger system and the County erroneously recorded fiscal year 2024 grant costs of $1,059 to the project, which was beyond the approved period of performance of the award. Additionally, for one award, the County recorded grant costs of $28,685 to the project, which was beyond the approved period of performance of the award. Effect: By not having the grant project codes properly closed at the end of the period of performance, the County could potentially request reimbursement for costs incurred and recorded beyond the grants approved period of performance from the Federal government. Questioned Costs: $29,744 Cause: The County did not have a formal policy to ensure grant project codes were properly closed and expenditures were not being recorded beyond the grant award’s stated period of performance. Recommendation: We recommend the County should implement a formal policy to ensure all grants are properly closed and no costs are incurred on grants after their period of performance. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the Corrective Action Plan. Corrective Action Plan: See below Corrective Action Plan prepared by the County. Following the end of grant term, June 30th, Shelter Plus Care (SPC) program will ensure all final payments are made out of the grant by mid-August to ensure timely reconciliation. • Grant Management /Revenue Reimbursement Team will send final draw for review and approval by SPC Supervisor and upon confirmation, email communication will be made with Accountant III (within the Budget Team) for final review. • Accountant III will provide Purchase Order by Unit report (PD615) report to SPC program to ensure all POs are closed out. • Accountant III will review PD615 report to ensure deactivation. Ongoing review will take place at least 2 months following the 90-day close-out period. •The SPC/Finance Team will work with staff, supervisors and payroll to ensure all applicable payroll is allocated to proper (active) grant unit and respective entries are processed timely. • When new grant is established, the SPC team will ensure that time posted and approved for SPC admin costs in PeopleSoft are for the correct grant unit/ grant fiscal period as well as ensure that funds are encumbered and paid from correct grant/grant fiscal period. In addition to these steps, ongoing review and monitoring of grant will occur monthly during SPC’s Finance Meeting on the 4th Thursdays of the month and during the CSS Grants Meeting on the 4th Tuesdays of the month. Completion Date: June 30, 2025 Responsible Person(s): Adia Robinson, Clinical Supervisor

View Audit 332196 Questioned Costs: $1

Finding 513976 (2024-005)

Significant Deficiency 2024

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 III D3 (2 of 4 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. ...

Condition: Quarterly expenditure reports for the projects expenditures were not timely filed for ESSER III D3 (2 of 4 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, 2025 Name of Contact Person: Jason Brunaugh, 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 332183

Finding 513974 (2024-006)

Significant Deficiency 2024

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 issue, the District should compare expenditure reports to the program budget that has been submi...

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 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, 2025 Name of Contact Person: Jason Brunaugh, 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 332183 Questioned Costs: $1

Finding 513973 (2024-007)

Significant Deficiency 2024

Community Unit School District 100

IL

Questioned Costs Subrecipient Monitoring Cash Management

Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Comple...

Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future.

View Audit 332183 Questioned Costs: $1

Finding 513972 (2024-004)

Significant Deficiency 2024

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 CP (1 of 1 quarters required) and ESSER II D2 (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 projects expenditures were not timely filed for ESSER II CP (1 of 1 quarters required) and ESSER II D2 (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, 2025 Name of Contact Person: Jason Brunaugh, 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 332183

Finding 513971 (2024-008)

Significant Deficiency 2024

Community Unit School District 100

IL

Cash Management Reporting

Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Comple...

Condition: The expenditure reports filed with the Illinois State Board of Education do not match the general ledger detail. Plan: To avoid this reporting issue, the District should review expenditure reports prior to using them to prepare the projects’ quarterly reports. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Jason Brunaugh, Assistant Superintendent of Finance and Human Resources Management Response: The District will work to properly report transactions in the future.

View Audit 332183

Finding 513936 (2024-003)

Significant Deficiency 2024

Town of Cary

NC

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

Finding: 2024-003 – Federal Award - Internal Control Over Compliance Auditor Recommendation: Cary should implement a review process over the reimbursement request prior to the submission to NCDOT where staff prepares, and a manager reviews the request. Evidence of performance and review of these req...

Finding: 2024-003 – Federal Award - Internal Control Over Compliance Auditor Recommendation: Cary should implement a review process over the reimbursement request prior to the submission to NCDOT where staff prepares, and a manager reviews the request. Evidence of performance and review of these requests should be maintained. Corrective Action: Cary will establish a documented review process where staff prepares and manager reviews reimbursement requests prior to the submission to any federal or state grantor. Responsible Parties: Finance and Respective Departments Date of Implementation: July 1, 2025

View Audit 332152

Finding 513864 (2024-004)

Significant Deficiency 2024

Umonhon Nation Public Schools District #16

NE

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

The District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The District will also implement controls to ensure prior year ...

The District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The District will also implement controls to ensure prior year spending is considered for reimbursement requests. The Title I reimbursement request was pending, so it was deleted and a new one will be submitted to include prior year spending. The District will amend the ARP Homeless Children and Youth HCY I budget and will include prior year spending on the closeout reimbursement request. The District will work with the grantor agency on any necessary correction of reports and submission of supporting documentation for ESSERS III since that has been fully paid.

View Audit 331883

Finding 513811 (2024-001)

Significant Deficiency 2024

Bismarck Public School District No. 1

ND

Cash Management Eligibility School Nutrition Programs

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original m...

Contact Person Darin Scherr, Business and Operations Manager Corrective Action Plan The District agrees with the finding as presented. The child nutrition department will ensure both that the months are closed out in our software system so that data does not change after the fact and that original meal count reports ran from the system that match the claims filed with ND DPI are kept on file for the required time period. Corrective action has already taken place on a go forward basis starting when this was identified during audit testing. Completion Date Immediately

View Audit 331783

Finding 513797 (2024-004)

Significant Deficiency 2024

School of Excellence in Education

TX

Cash Management Reporting School Nutrition Programs

No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation ...

No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation of approval for all monthly NSLP claims for reimbursement prior to submission. We will establish a formalized procedure to ensure that all monthly claims for reimbursement undergo documented management review and approval before submission. This procedure will clearly define the review process and designate responsible personnel for each step to maintain accountability. All reviewed and approved claims will be accompanied by signed documentation as evidence of compliance. All Food Service personnel involved in the reimbursement submission process will receive training on the new procedure to ensure understanding and adherence to the documentation requirements.

View Audit 331756

Finding 513795 (2024-003)

Significant Deficiency 2024

School of Excellence in Education

TX

Allowable Costs / Cost Principles Cash Management Reporting

No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage i...

No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage in the accounting system to the approved percentages in the semi-annual time and effort logs to verify accuracy. These improved internal procedures will provide proper compliance over allowable costs. Annual audit of all grant-funded employee positions at the start of each school year, reviewed by grants team, HR, and accounting to verify accuracy of all employee costing allocations to grants.

View Audit 331756

Finding 513782 (2024-001)

None 2024

Puxico R-Viii School District

MO

School Nutrition Programs Cash Management

Name of Contact Person: Cindy Crabb, Superintendent. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Corrective Action: We will ensure that all future food ser...

Name of Contact Person: Cindy Crabb, Superintendent. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Corrective Action: We will ensure that all future food service claims are submitted in a timely manner. Proposed Completion Date: Immediately.

View Audit 331742

Finding 513712 (2024-001)

None 2024

Episcopal Children's Services, Inc.

FL

Eligibility Subrecipient Monitoring Cash Management

Correction Action: Management determined that this recipient was ineligible during the program year and changed their status to inactive. However, new staff did not process reimbursement for the overpayment. To address this, management has improved its quality assurance procedures by having personne...

Correction Action: Management determined that this recipient was ineligible during the program year and changed their status to inactive. However, new staff did not process reimbursement for the overpayment. To address this, management has improved its quality assurance procedures by having personnel run monthly eligibility reports to identify recipients whose ages fall outside acceptable ranges prior to submitting the monthly invoice. Any ineligible recipients who have not been terminated will be promptly removed from service and excluded from the monthly invoice. The quality assurance team will also evaluate any potential overpayments that may have occurred and, if necessary, will apply refunds as credits on the next invoice to the Division of Early Learning. In relation to the issue mentioned in this finding, management has recorded the amount of $1,947.06 as a credit on a Prior Year 23-24 Invoice in the 5045 report and has processed this amount for repayment to the Division of Early Learning as of September 13, 2024. Management conducted a thorough review of the identified eligibility issue and found only two cases among all enrolled participants. The total claims billed after the age-out date that remain unpaid amounted to $4,503.69 for both instances during the fiscal year. These amounts have been submitted to the Division of Early Learning for repayment.

View Audit 331618

Finding 513671 (2024-001)

Material Weakness 2024

Bronx Charter School for Better Learning

NY

Subrecipient Monitoring Cash Management Reporting

Recommendation It is recommended that the Charter School implement procedures to ensure the reporting of expenditures is accurate in the Education Stabilization Fund Annual Reporting. This will ensure the information is shown in accordance with the instructions for the NYSED report and the related U...

Recommendation It is recommended that the Charter School implement procedures to ensure the reporting of expenditures is accurate in the Education Stabilization Fund Annual Reporting. This will ensure the information is shown in accordance with the instructions for the NYSED report and the related U.S. Department of Education requirements. Management response We agree with the findings and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate. Corrective Action Nicole Tennant, Director of Finance, will establish a standardized procedure for reporting expenditures in the Education Stabilization Fund to ensure all required information is captured accurately and in compliance with the reporting guidelines. Nicole Tennant and relevant staff members involved in the preparation of the report will undergo additional training on the specific NYSED and U.S. Department of Education reporting requirements to ensure full understanding and adherence to the guidelines. Prior to submission, an internal review process will be instituted, where reports will be cross-checked to ensure accuracy and compliance. Nicole Tennant will improve documentation and maintain proper records to support all expenditure entries.

View Audit 331578

Finding 513609 (2024-006)

Significant Deficiency 2024

Cleveland State University

OH

Cash Management Procurement, Suspension & Debarment Subrecipient Monitoring

Name of the contact person responsible for corrective actions planned: Nicole Addington Chief Financial Officer Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3613 E-mail: naddington@csuohio.edu Corrective actions planned: During the audit, management reported that...

Name of the contact person responsible for corrective actions planned: Nicole Addington Chief Financial Officer Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3613 E-mail: naddington@csuohio.edu Corrective actions planned: During the audit, management reported that they had discovered that one individual violated existing University policy and misused a Purchasing Card (P-Card) resulting in unauthorized and unallowable purchase totaling $85,258. The purchases had limited supporting documentation, no management approval and a business purpose could not be validated. The individual utilizing the P-Card admitted he was using it for personal use and was terminated. Of the identified purchases $79,772 were charged to a federal grant. Subsequent to the draw down of federal funds management identified the misuse and immediately adjusted a subsequent request effectively reimbursing the federal funding source for funds received. Internal audit then performed testing over a sample of P-Card transactions and identified 51% of the transactions tested lacked supervisory review and approval. Their testingwas limited to a certain division which was considered to have risk of this occurring. RSM performed testing over the full population of P-Card transactions and identified 2 instances of monthly P-Card statements not being approved by the employee’s supervisor in a timely manner. Management will conduct a comprehensive review of current P-Card transactions, revise the training program for P-Card holders and enhance the monitoring and approval processes to prevent future misuse. Anticipated completion date: March 2025

View Audit 331516

Finding 513590 (2024-002)

Material Weakness 2024

Otto-Eldred School District

PA

Internal Control / Segregation of Duties Cash Management

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor's Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept bot...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor's Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept both propsed adjusting journal entries and footnore disclosures, along with the draft financial statements. District's Response: Jodi Flexman, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgements based on these financial statements.

View Audit 331515

Finding 512998 (2024-001)

Significant Deficiency 2024

Universidad Carlos Albizu, Inc.

PR

Cash Management Student Financial Aid

Finding No. 2024-001 Excess of Cash Condition Found In nine (9) of fifty-three (53) return drawdowns from the San Juan Campus, returns were not properly returned on G-5, creating excess cash for more than the required period of ten (10) days (3 business days plus an additional seven calendar days). ...

Finding No. 2024-001 Excess of Cash Condition Found In nine (9) of fifty-three (53) return drawdowns from the San Juan Campus, returns were not properly returned on G-5, creating excess cash for more than the required period of ten (10) days (3 business days plus an additional seven calendar days). In addition, refunds were not returned on G-5 in a timely manner during the required period of thirty (30) days. Corrective Action Plan The institution will appoint a dedicated G-5 administrator in Puerto Rico, independent of the Miami office, to ensure compliance. This role will be complemented by the active pursuit and implementation of advanced system functionalities designed to enhance the identification of student cases and automate and streamline processes. This comprehensive initiative will not only fortify existing procedures but will also significantly enhance operational efficiency and accountability, with an immediate escalation protocol requiring that any delays or processing issues be reported to management for prompt resolution. Name(s) of the Contact Person(s) Responsible for Corrective Action Héctor L. Peña, Director of Finance Ramón L. Menéndez, CFO Dr. Antonio Llorens, CIO Anticipated Completion Date Will be completed on or before December 15, 2024

View Audit 330883

Finding 512973 (2024-001)

Significant Deficiency 2024

Four Corners Regional Educational Cooperative #1

NM

Cash Management Allowable Costs / Cost Principles Reporting § 200.305 § 200.400

Recommendation We recommend a verification process be established to ensure accuracy in manual journal entries and to prevent the occurrence of duplicate recordings. Regular reconciliations should be enhanced and additional review steps should be incorporated during the financial close process to...

Recommendation We recommend a verification process be established to ensure accuracy in manual journal entries and to prevent the occurrence of duplicate recordings. Regular reconciliations should be enhanced and additional review steps should be incorporated during the financial close process to identify and correct errors promptly. Furthermore, future Federal Financial Report should take this error into account to accurately reflect cumulative expenditures. Management Response Corrective Action: Four Corners REC has added additional verification processes to ensure the accuracy of manual journal entries to prevent duplicate entries. Reconciliations will be done timely and accurately with added steps. Additional reviews will be done during financial closing and future federal expenditure reporting has been corrected. Due Date of Completion: Completed as of September 9, 2024 Responsible Party(ies): Finance Director

View Audit 330792

Finding 512928 (2024-004)

Significant Deficiency 2024

Independent School District #116

MN

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding 2024-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...

Finding 2024-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2025 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.

View Audit 330690

Finding 512924 (2024-003)

Significant Deficiency 2024

Wake County, North Carolina

NC

Allowable Costs / Cost Principles Reporting Student Financial Aid

Finding 2024-003 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle; Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCD...

Finding 2024-003 Significant Deficiency over Activities Allowed and Unallowed and Allowable Costs/Cost Principle; Foster Care -Title IV-E (Foster Care), Assistance Listing Number 93.658, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. Medicaid Cluster (Medicaid), Assistance Listing Number 93.778, U.S. Department of Health and Human Services, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Medical Assistance. Supplemental Nutrition Assistance Program (SNAP) Cluster, Assistance Listing Number 10.561, 10.561-COVID, U.S. Department of Agriculture, passed through the N.C Department of Health and Human Services (NCDHHS), Division of Social Services. Recommendation: We recommend that the County implements a review control over weekly timesheets to ensure the timesheets include all program time coded on the day sheets. Corrective Action Plan: The county will conduct training on day sheet and time sheet processes. The county will complete random monthly reviews of day sheets and timesheets. For those staff identified by the random monthly review with discrepancies, supervisors will provide refresher training on day sheet and timesheet procedures. Additional targeted reviews will be completed monthly until the deficiencies are corrected. Proposed Completion Date: 1/31/2025 for initial department training 2/28/2025 initiate random monthly reviews of day sheets and timesheets 7/31/2025 for additional reviews as needed for identified staff and refresher trainings Name of Contact Person: Yolanda Mcinnis, Economic Services Division Director and Sheila Donaldson Child Welfare Division Director

View Audit 330686

Finding 512915 (2024-002)

Significant Deficiency 2024

North Idaho College

ID

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2024‐002 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Cash Management Finding Summary: During our review of the cash management associated with the match for FSEOG and FWS, it was ...

Finding 2024‐002 Federal Agency Name: Department of Education Assistance Listing Number: 84.268, 84.063, 84.007, 84.033 Program Name: Student Financial Assistance Cluster – Cash Management Finding Summary: During our review of the cash management associated with the match for FSEOG and FWS, it was discovered that the match required by the College of 25 percent, as noted in the federal share of FSEOG and FWS may not exceed 75 percent of total FSEOG and FWS awards, was not performed and there was no waiver to relieve the college of the match requirement. Corrective Action Plan: The College has corrected for the error for the 2024 award year. The drawdown approval process has been modified to include the 25 match calculation with each drawdown request. Additionally, the college will actively confirm whether or not there is a waiver for the federal match every fiscal year. Responsible Individual(s): Vice President for Finance and Business Affairs and Director of Financial Aid.] Anticipated Completion Date: September 2024

View Audit 330678

Corrective Action Plans

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