Corrective Action Plans

Finding 366637 (2023-004)

Significant Deficiency 2023

NM

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.62

Recommendation We recommend that follow-up be performed for students who have signed on to the program but have not participated, and that these contact attempts be documented to demonstrate due diligence. Management Response Corrective Action: Management agrees that the corrective action propose...

Recommendation We recommend that follow-up be performed for students who have signed on to the program but have not participated, and that these contact attempts be documented to demonstrate due diligence. Management Response Corrective Action: Management agrees that the corrective action proposed last year was not followed. The GEAR UP Records Manager position was vacant from August 2022 through February 2023 and, as a result, data input was at a minimum. When we began capturing data in November 2022, we fell behind in our data input and we started working with our software representatives (CoBro) to understand and manage our data. In February 2023, we filled our records manager position and that person has received initial and ongoing training. We are now able to understand how to capture and analyze our student data. To effectively track the services we provide, we employ a combination of methods. We utilize advanced data management systems to track the provision of services. These systems include student profiles, service logs, and attendance records, enabling us to monitor who is receiving services and when. We must generate regular reports that detail the distribution of services across our student population. These reports will help us identify and record students who do not utilize services provided by GEAR UP. To capture students who are not benefiting from our services, we will conduct thorough monthly data analysis to identify students who are not accessing services, which may be due to underutilization, lack of awareness, or other barriers. Identifying these gaps will be a primary focus. We will attempt to compare a month-to-month list of students to identify those who have not received services. After we compile a list of non-serviced students, we will make every effort to contact the students by improving communication channels with students, parents, and relevant stakeholders to raise awareness of the available services and events. This includes clear and accessible information about the services, benefits, and how to access them. Timeline of Corrective Action: The in-depth review of student participation began during the latter part of August 2023. This data will be reviewed on a monthly basis indefinitely, to ensure the participation of our students. Responsible Party(ies): GEAR UP Program Director, Vice President of Academic and Student Affairs; ENMU-Roswell

View Audit 289547

Finding 366610 (2023-001)

Significant Deficiency 2023

Eastern Oregon University

OR

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review the current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explan...

Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College review the current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Upon discovering that a student’s remaining Pell Grant LEU had not been rolled forward to the next term, it was immediately recalculated and disbursed. The process for calculating Pell is done in batch after each term has ended. Financial aid has added a reminder once per term to verify internally that the process has been run for the previous term, and any students with low LEU get their remaining eligibility rolled forward. If it has not been run, monitoring will continue until it is completed. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert Planned completion date for corrective action plan: March 22, 2024.

View Audit 289516

Finding 366609 (2023-001)

None 2023

Dickinson College

PA

Questioned Costs Eligibility Matching / Level of Effort / Earmarking

Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Condition Of 40 students tested, two students were under-awarded subsidized and unsubsidized loans but were over-awarded subsidized loans. This was not a sta...

Eligibility – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2023 Award Year; U.S. Department of Education Condition Of 40 students tested, two students were under-awarded subsidized and unsubsidized loans but were over-awarded subsidized loans. This was not a statistically valid sample. Views of Responsible Officials and Planned Corrective Actions The College has implemented additional training requirements for staff responsible for awarding loans, including packaging examples for exceptional, less frequent items like those discovered during the audit. We have also changed our process to add loan fees into the calculated cost of attendance at the time of packaging for those students eligible for federal direct loans, and added additional reporting for late admits, those who wish to apply for financial aid after acceptance, and changes in financial aid eligibility, to ensure all applicable students have the loan fee added appropriately. In both cases, total aid awarded was accurate. Responsible Official: Allura Alonso, Director of Financial Aid Expected Completion Date: October 20, 2023 Summary Schedule of Prior Audit Findings None noted.

View Audit 289504 Questioned Costs: $1

Finding 366504 (2023-001)

Significant Deficiency 2023

Tongore Pines Housing Developing Fund Co., Inc.

NY

Eligibility HUD Housing Programs

Finding 2023-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company ...

Finding 2023-001. The management company is required to use the Enterprise Income Verification for eligibility determination per the compliance supplement. There are numerous reports required to be created and reviewed by management on a periodic basis. (1) Recommendation: The management company should acquire access to the HUD EIV, and begin producing and reviewing the required reports within required timeframes. The organization should further establish procedures that will ensure ongoing compliance. (2) Actions Taken: Management has worked with HUD to obtain access and will begin performing this responsibility. The appropriate reports will be produced and reviewed now that management has access to the HUD EIV system. Procedures are being implemented to assure that this process is taking place.

View Audit 289276

Finding 11936 (2023-001)

Material Weakness 2023

Highlands County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable ...

Corrective Action Plan - Title I rank and serve budgets are based on the original/final budgets. The total budget per school should never change and should match the rank and serve allocation. Because of staff turnover in Federal Programs, Business Operations, and Finance, the District was unable to ensure the schools remained in rank and serve order for 2022-2023. An error was made during the year-end budget cleanup, which changed the schools' original budget. Budget revisions were done, to the Title I budget, to clean up negatives and bring major function object positive at year-end. The entry should have been done within the individual school budgets so the total budget would match the original/final budget. If this entry had not been done, the rank and serve allocations would match to the original buget. Previously, the District has monitored the program correctly and has maintained the District’s rank and serve order. The District will provide training and guidance to the new staff overseeing the grant and the budget allocations to ensure and enforce rank and serve order is maintained going forward. The District has reached out to DOE for guidance on correcting the finding and will follow up with Sean Freeman in the audit resolution and monitoring department once the audit report is published.

View Audit 15892 Questioned Costs: $1

Finding 11919 (2023-001)

Significant Deficiency 2023

Mercer County Housing Associates LLC

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Dues...

CORRECTIVE ACTION PLAN September 29, 2023 United States Department of Housing and Urban Development Mercer County Housing Associates LLC, respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: July 1, 2022 - June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No matters were reported FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 U.S. Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects Program ALN Number 14.155 Recommendation: The Company should have internal controls in place to review form HUD-50059 to ensure all documentation used to calculate the tenant rent and housing assistance payment is supported and properly calculated. Action taken: The lease up team gathers all income verification prior to move, once calculated all possible move in files are to be reviewed and approved by the Director of Housing Management. Prior to tenant moving in for accuracy If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay at 724-342-4000. Sincerely yours, Holly Nogay Executive Director Mercer County Housing Authority

View Audit 15874

Finding 11883 (2023-001)

Significant Deficiency 2023

Goodwill of the Olympics & Rainier Region

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications ...

Contact Person(s): Program Staff: Eu-wanda Eagans Candice Dickason JoLynn Dunavant Gayle Mitchell Kwaji Miller Brinda Wood Fiscal Staff: Anne Porter Ken Gibbon Stephanie Staylen Nanette Smith Corrective Action Planned for finding that 2 of 13 participants tested did not have annual recertifications of household income performed during the period under audit. • Assistant Program Manager to complete missing recertification paperwork and documents for the recertification of the participant still active in the SCSEP program by 2/29/24. The second participant has since exited the SCSEP program. To complete the missing recertification requires self-disclosure from the participant of the household income. To contact this person in order to update the recertification paperwork, by 3/15/24 we will: • Reach out via phone and email. • Reach out via letter to the last address of record. • Update the recertification based on information received or document actions taken to recertify if contact attempts have failed. • All SCSEP staff to review all remaining SCSEP participant files for required documents and ensure that we are in compliance of SCSEP rules and regulations. Update files if needed. Half of the files will be reviewed by 3/15/24. The other half will be complete by 4/30/24. • Quarterly internal review by Assistant Program Manager of 5 random files of SCSEP participants for file compliance with SCSEP rules and regulations. Conduct through 12/31/24 to ensure program compliance. • Finance Department to schedule Clark Nuber CPAs to conduct a technical training on grant documentation compliance requirements for both Finance and Workforce Development staff. Plan for training to take place prior to 4/30/24.

View Audit 15778

Finding 11810 (2023-003)

Significant Deficiency 2023

Craven County

NC

Eligibility

Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2023-001, 2023-002, and 2023-003 also apply to the State award findings. Refresher training will be held to retrain that files sh...

Finding 2023-003 Name of contact person: Corrective Action: Proposed completion date: Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2023-001, 2023-002, and 2023-003 also apply to the State award findings. Refresher training will be held to retrain that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources and income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023

View Audit 15644

Finding 11809 (2023-002)

Significant Deficiency 2023

Craven County

NC

Eligibility

Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the impo...

Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023 April Rollins, Medicaid Program Manager Refresher training will be held to retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping including that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023

View Audit 15644

Finding 11808 (2023-001)

Significant Deficiency 2023

Craven County

NC

Eligibility Internal Control / Segregation of Duties

Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in plac...

Finding 2023-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2023-002 Name of contact person: Corrective Action: Proposed completion date: Refresher training will be held retrain staff that files should be reviewed internally to ensure proper documentation is in place for eligibility. Workers will be retrained on what files should contain and the importance of complete and accurate record keeping. Staff will be retrained that all files include online verifications, documented resources of income and those amounts agree to information in NC FAST. The results found or documentation made in case notes should clearly indicate what actions were performed and the results of those actions. 12/31/2023

View Audit 15644

Finding 11754 (2023-002)

Significant Deficiency 2023

Western Regional Housing Authority

NM

Questioned Costs HUD Housing Programs Eligibility

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls ov...

2023-002: Eligibility, Special Reporting, Special Tests and Provisions (Utility Allowance Schedule, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Tenant Calculations Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant files and eligibility determinations to ensure that information is accurately transferred into the system used for eligibility determinations and assistance calculations. Action Taken: The Housing Authority does have controls in place, we require staff to manually calculate the rent and utility allowance and then compare to the computer generated calculations, but unfortunately, staff errors do occur. These items have been addressed with staff and the HAP was recalculated with the correct utility allowance and the additional HAP was paid to the appropriate party in September. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564 Questioned Costs: $1

Finding 11753 (2023-001)

Significant Deficiency 2023

Western Regional Housing Authority

NM

HUD Housing Programs Eligibility Significant Deficiency

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documen...

2023-001: Eligibility, Special Tests and Provisions (Reasonable Rent, Housing Assistance Payment) – Significant Deficiency in Internal Controls over Compliance over Maintenance of Tenant Files Recommendation: The Auditors recommend that the Authority strengthen its controls over tenant file documentation to ensure proper signoffs, forms, and data entry are present. Action Taken: The Housing Authority does have controls in place, we have file checklists to be followed by the staff, but unfortunately, staff errors do occur. These items have been addressed with staff. Due Date of Completion: September 30, 2023 Responsible Official: Cathy De Marco, Executive Director

View Audit 15564

Finding 11743 (2023-001)

Significant Deficiency 2023

Grand Rapids Public Schools

MI

Eligibility Subrecipient Monitoring Cash Management

Finding Number: 2023-001 Condition: The School District did not properly review student applications to be eligible for free or reduced cost meals within the school nutrition program. As a result, one application, approved for reduced lunch, was ultimately ineligible for reduced cost meals under t...

Finding Number: 2023-001 Condition: The School District did not properly review student applications to be eligible for free or reduced cost meals within the school nutrition program. As a result, one application, approved for reduced lunch, was ultimately ineligible for reduced cost meals under the school nutrition program. Planned Corrective Action: Grand Rapids Public Schools has updated to a new version of software, which should prevent the issue from occurring again. In order to confirm this, we will manually check 100% of the manual applications submitted for Fiscal Year 2023/24 before the final reimbursement request is submitted next year. Contact person responsible for corrective action: Phillip Greene Anticipated Completion Date: 10/16/2023

View Audit 15555

Finding 11665 (2023-003)

Significant Deficiency 2023

Page Unified School District No. 8

AZ

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

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed ...

CORRECTIVE ACTION PLAN U.S. Department of Education Page Unified School District No. 8 respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule

View Audit 15496

Finding 11554 (2023-006)

Significant Deficiency 2023

Vista Homes Housing Corporation

NY

HUD Housing Programs Eligibility Significant Deficiency

The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.

View Audit 15369

Finding 11552 (2023-004)

Material Weakness 2023

Vista Homes Housing Corporation

NY

Eligibility HUD Housing Programs Material Weakness

The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 15369

Finding 11546 (2023-004)

Material Weakness 2023

Housing for the Multi-Handicapped Blind

NY

Eligibility HUD Housing Programs Material Weakness

The Organization will enhance its controls to ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 15367

Finding 11535 (2023-005)

Significant Deficiency 2023

Great Expectations Housing Corporation

CA

HUD Housing Programs Eligibility Significant Deficiency

The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.

View Audit 15366

Finding 11525 (2023-005)

Significant Deficiency 2023

New Visions Housing Corporation

CA

HUD Housing Programs Eligibility Significant Deficiency

The Organization will enhance its procedures to ensure verification of tenant assets is performed during recertification.

View Audit 15365

Finding 11371 (2023-004)

Significant Deficiency 2023

Seymour Community School District

WI

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...

The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.

View Audit 15290

Finding 11294 (2023-001)

Significant Deficiency 2023

Horizons for Homeless Children

MA

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2023-001 - Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.596 and 93.575 Child Care Development Fund (CCDF) Cluster Responsible Official Sharon Fuller, CFO Plan Detail The Organization will implement a quarterly audit process whereby a person in a superv...

2023-001 - Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.596 and 93.575 Child Care Development Fund (CCDF) Cluster Responsible Official Sharon Fuller, CFO Plan Detail The Organization will implement a quarterly audit process whereby a person in a supervisory capacity will verify completion and signatures of the Child Care Subsidy Application and Fee Agreements. Anticipated Completion Date June 30, 2024

View Audit 15151

Finding 10952 (2023-001)

None 2023

Harvard University

MA

Student Financial Aid Eligibility Reporting

Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistanc...

Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Federal Pell Grant Program and Federal Direct Student Loans Award Numbers: Not applicable Assistance Listing Titles: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numbers: 84.063 and 84.268 Award Year: 2022-2023 Pass-through entity: Not applicable The enrollment reporting exceptions identified by PwC were isolated to one Harvard school and did not impact the loan repayment status for any student. The exceptions were the result of system reporting and management has completed corrective actions. Program level enrollment effective date was addressed by correcting the enrollment reporting logic within the Harvard school’s reporting system, Ellucian Banner. This updated logic now provides accurate program status effective dates in the National Student Clearinghouse (NSC) reporting file. Harvard successfully transmitted its first file with the updated logic to NSC in November 2023. As program level enrollment data is not used to initiate loan repayment or other loan status changes; these students were not negatively impacted. Withdrawn versus graduation status issue was isolated to off-cycle graduation events in November and March. Although the final status was reported as withdrawn instead of graduated for these selections, there was no impact on the student’s loan repayment or eligibility as we appropriately reported the initial separation event. Harvard implemented a “Graduates Only” NSC reporting file to correctly transmit the graduation status for these off-cycle graduates which will ensure compliance going forward. Sincerely, Amanda McDonnell University Controller 617-495-8032

View Audit 14779

Finding 10934 (2023-005)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

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

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

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

View Audit 14751

Finding 10933 (2023-004)

Material Weakness 2023

Caritas Family Solutions and Affiliates

IL

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

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

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

View Audit 14751

Finding 10846 (2023-002)

None 2023

Watkins Glen Central School District

NY

Cash Management Eligibility School Nutrition Programs

Finding: 2023-002 Net Cash Resources Condition: At June 30, 2023, net cash resources in the school lunch fund exceeded the allowable limit of cash by $572,746. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooke...

Finding: 2023-002 Net Cash Resources Condition: At June 30, 2023, net cash resources in the school lunch fund exceeded the allowable limit of cash by $572,746. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals with expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2023-2024 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the district. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State. The minimum wage is expected to increase to $15 per hour. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen capital project. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end.

View Audit 14534

Corrective Action Plans

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