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Corrective Action Plans

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Finding 565220 (2024-001)
Significant Deficiency 2024
Ouachita Multi-Purpose Community Action Program, Inc.
LA
Subrecipient Monitoring Internal Control / Segregation of Duties
Management agrees with this finding and will develop policies and procedures to ensure all client application are approved prior to granting the client an award.
Management agrees with this finding and will develop policies and procedures to ensure all client application are approved prior to granting the client an award.
View Audit 359115
Finding 565208 (2024-002)
Material Weakness 2024
Wapello Community School District
IA
Internal Control / Segregation of Duties Reporting
With limited personnel in the district office, the district will continue to look for ways to obtain the maximum internal control. Corrective Action Plan – The district will look for ways to utilize not only office staff, but the Board of Directors to achieve a higher internal control plan.
With limited personnel in the district office, the district will continue to look for ways to obtain the maximum internal control. Corrective Action Plan – The district will look for ways to utilize not only office staff, but the Board of Directors to achieve a higher internal control plan.
View Audit 359098
Finding 565207 (2024-002)
Significant Deficiency 2024
American Academy McAllister Institute of Funeral Service, Inc.
NY
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
Finding 2024-002 - Special Tests and Provisions - Federal Direct Loan Program Student Notification – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Award Identification Number an...
Finding 2024-002 - Special Tests and Provisions - Federal Direct Loan Program Student Notification – Significant Deficiency Name of Federal Agency: U.S. Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing Number: 84.268 Federal Award Identification Number and Year: P268K243382 2024 Name of Pass-through Entity: N/A Planned Corrective Action: The failure to timely send out the required notification of Federal Direct Student Loan Program proceeds credited to one student’s account, as noted in the auditor’s findings, was an administrative oversight. In May 2025, the Institute reviewed and revised its current procedures to ensure that all required notifications are made. Under the revised procedures, an employee independent from the student loan proceed crediting notification process is to review that notifications are sent out within prescribed time frames in accordance with U.S. Department of Education regulations to all students receiving and being credited with Federal Direct Loan Program amounts and that copies of the notifications are maintained in each applicable student’s file.
View Audit 359094
Finding 565195 (2024-004)
Significant Deficiency 2024
University of Guam
GU
Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding NO. 2024-004 Special Tests and Provisions – Wage Rate Requirements View of the University of Guam and Corrective Action Plan: The Facilities Management and Services Office has begun reviewing weekly certified payrolls to ensure prevailing wage rates are enforced. Weekly payrolls have been...
Finding NO. 2024-004 Special Tests and Provisions – Wage Rate Requirements View of the University of Guam and Corrective Action Plan: The Facilities Management and Services Office has begun reviewing weekly certified payrolls to ensure prevailing wage rates are enforced. Weekly payrolls have been requested from current contractors as part of an ongoing process. Name of Contact Person: Zenon Belanger, Interim Facilities Management and Services Director Proposed Completion date: Ongoing
View Audit 359091
Finding 565185 (2024-002)
Significant Deficiency 2024
University of Guam
GU
Special Tests & Provisions Student Financial Aid Internal Control / Segregation of Duties
Finding NO. 2024-002 Special Tests and Provisions – Disbursements to or on Behalf of Students (Credit Balances) View of the University of Guam and Corrective Action Plan: To comply with federal regulations regarding the timely disbursement of Title IV credit balances, the University’s Business Off...
Finding NO. 2024-002 Special Tests and Provisions – Disbursements to or on Behalf of Students (Credit Balances) View of the University of Guam and Corrective Action Plan: To comply with federal regulations regarding the timely disbursement of Title IV credit balances, the University’s Business Office established a payment log in October 2024 to monitor and document all related transactions. Furthermore, to ensure ongoing compliance, the University will create a Standard Operating Procedure to be distributed among the Business Office staff. Name of Contact Person: Abigail Martin, Comptroller Proposed Completion date: September 30, 2025
View Audit 359091
Finding 565169 (2024-002)
Significant Deficiency 2024
Sco Family of Services
NY
School Nutrition Programs Cash Management Reporting
To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal...
To address the issue of meal counts not being properly taken and recorded at the point of service, SCO Family of Services is reinforcing internal controls in accordance with 7 CFR 210.8 to ensure the accuracy of meal counts prior to submitting monthly claims for reimbursement. Staff involved in meal service have received refresher training on proper point-of-service meal counting procedures, and supervisors will continue to conduct routine monitoring to verify compliance. These steps will help ensure that all meal counts are accurately recorded in real-time, supporting the integrity of reimbursement claims. To ensure accountability, the agency is currently in the process of recruting a full-time Food Service Director who will have oversight over the Child Nutrition Porgram and will be responsible for continued compliance, staff training, on-site reviews, and all documentation required by both state and federal regulations. While we will recruit to fill this poistion, an interim Food Service Director will be appointed. Our PQI department will continue to support and monitor activities as well. Proposed Implementation Date: Immediately
View Audit 359084
Finding 565168 (2024-001)
Material Weakness 2024
Calumet Public School District 132
IL
Material Weakness Reporting Internal Control / Segregation of Duties
Condition: During audit fieldwork, w enoted the District's management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The superintendent, along with...
Condition: During audit fieldwork, w enoted the District's management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Armand Gasbaro - Chief School Board Official. Management Response: The CSBO and Superintendent will work with the new Calumet Township Treasurer to establish a process to receive a montly bank reconciliation for pooled cash and investments.
View Audit 359076
Finding 565163 (2024-003)
Significant Deficiency 2024
Kaskaskia Community College District #501
IL
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
Action taken in response to finding: The College will work to update the written information security program (WISP) to ensure compliance with all the required elements of the Gramm-Leach Bliley Act (GLBA).
Action taken in response to finding: The College will work to update the written information security program (WISP) to ensure compliance with all the required elements of the Gramm-Leach Bliley Act (GLBA).
View Audit 359072
Finding 565155 (2024-001)
Significant Deficiency 2024
Kaskaskia Community College District #501
IL
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Action taken in response to finding: As a result of the 2023 audit, which concluded in May of 2024, adjustments were made to reflect a five day fall break for Fall 2024. R2T4 calculations for Fall 2024 have been reviewed and the use of a five-day break for the term has been verified. The Fall 2025 t...
Action taken in response to finding: As a result of the 2023 audit, which concluded in May of 2024, adjustments were made to reflect a five day fall break for Fall 2024. R2T4 calculations for Fall 2024 have been reviewed and the use of a five-day break for the term has been verified. The Fall 2025 term has already been built in Colleague to reflect a five day fall break. The Fall 2023 term was built in Colleague by the previous Director of Financial Aid. The current Director of Financial Aid has recognized a five-day break when building the fall terms in Colleague and will continue this practice for future terms. In following our recently updated R2T4 process, all Financial Aid staff members have been trained and are able to perform R2T4 calculations. R2T4 calculations for the 2024-2025 academic year have been performed by Financial Aid staff and have been reviewed for accuracy and approved by the Director of Financial Aid.
View Audit 359072
Finding 565151 (2024-005)
Material Weakness 2024
Family Health Centers, Inc.
SC
Special Tests & Provisions Internal Control / Segregation of Duties
In Finding 2024-005, it was reported that the Organization did not properly apply sliding fee discounts for certain patients with visits to the Organization during the year ended December 31, 2024. Management recognizes the importance of complying with sliding fee guidelines. In response to Findi...
In Finding 2024-005, it was reported that the Organization did not properly apply sliding fee discounts for certain patients with visits to the Organization during the year ended December 31, 2024. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2024-005, proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale.
View Audit 359071
Finding 565126 (2024-003)
Material Weakness 2024
West Virginia School of Osteopathic Medicine Clinic, Inc. D/b/a Robert C. Byrd Clinic
WV
Cash Management Material Weakness Internal Control / Segregation of Duties § 200.303
Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Cash Management Finding Summary: ...
Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Cash Management Finding Summary: The cash draw requests were done on a prospective basis despite the program requiring that cash draw requests must be for expenditures already incurred or that would be paid within three days. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to understand program requirements related to cash draws. The Clinic began requesting funds only for expenditures already incurred or that would be paid within three days. Anticipated Completion Date: Ongoing
View Audit 359059
Finding 565092 (2024-003)
Material Weakness 2024
Ark-Tex Council of Governments
TX
HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring
Planned Corrective Action: We have provided communication and training to caseworkers, inspectors, and property managers regarding the program requirements. ATCOG has updated its administrative processes for HUD programs, which has included a strengthened review process over admissions to ensure tha...
Planned Corrective Action: We have provided communication and training to caseworkers, inspectors, and property managers regarding the program requirements. ATCOG has updated its administrative processes for HUD programs, which has included a strengthened review process over admissions to ensure that all required elements, including a passed inspection, are present before Housing Assistance Payments are made. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025
View Audit 359044
Finding 565091 (2024-002)
Material Weakness 2024
Ark-Tex Council of Governments
TX
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implement...
Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implemented a review process for its waiting list process so that the errors that led to the improper selection method will not be repeated. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025
View Audit 359044
Finding 565078 (2024-002)
Material Weakness 2024
Southeast Texas Food Bank, Inc.
TX
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
2024-002 – TEFAP Reach and Resiliency Grant (ALN 10.568) United States Department of Agriculture , Passed through the Texas Department of Agriculture Internal Control – Monitoring Criteria : Monitoring should be such that there is an assurance that controls are being performed in a timely manner. Co...
2024-002 – TEFAP Reach and Resiliency Grant (ALN 10.568) United States Department of Agriculture , Passed through the Texas Department of Agriculture Internal Control – Monitoring Criteria : Monitoring should be such that there is an assurance that controls are being performed in a timely manner. Condition and Context :The policies and procedures in place during 2024 did not include proper monitoring of the program policies and procedures. Repeat finding : 2023-002 Recommendation : Management should consider implementation of a contemporaneous monitoring process over procurement with federal and state funding CORRECTIVE ACTIONS : ALL purchases being made for federal and state funding will be reviewed by the President/CEO and the CFO of the Southeast Texas Food Bank for proper monitoring and compliance of procurement policies. The President/CEO will sign off for approval prior to purchasing.
View Audit 359015
Finding 565060 (2024-001)
Material Weakness 2024
Louisiana Human Resources Dev. Institute
LA
Internal Control / Segregation of Duties
Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.
Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.
View Audit 358990
Finding 565055 (2024-003)
Material Weakness 2024
Child Care & Nutrition INC
MN
Internal Control / Segregation of Duties Subrecipient Monitoring
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023-September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings ar...
Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023-September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025. MATERIAL WEAKNESS 2024-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025. FINDINGS – FEDERAL AWARD PROGRAMS 2024-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2024 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025.
View Audit 358982
Finding 565054 (2024-003)
Material Weakness 2024
Community Bridges, Inc.
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Item: 2024-003 Assistance Listing Number: 16.812 Program: Second Chance Act Reentry Initiative Federal Agency: U.S. Department of Justice Pass-Through Agencies: Pima County Contract Numbers: CT-BH-21-378 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance wi...
Item: 2024-003 Assistance Listing Number: 16.812 Program: Second Chance Act Reentry Initiative Federal Agency: U.S. Department of Justice Pass-Through Agencies: Pima County Contract Numbers: CT-BH-21-378 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreement, the Organization is required to submit monthly reports to the grantor within 10 days following the end of each month. Condition: For all 4 of the monthly reports tested, the reports were submitted subsequent to the 10th day following the end of each respective month. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that monthly reporting for the grant is reviewed and approved in a timely manner in order to meet grant deadlines.
View Audit 358970
Finding 565049 (2024-002)
Material Weakness 2024
Community Bridges, Inc.
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Ye...
Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly program reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the required reports were submitted to the granting agencies and that the submissions were timely. Condition: For seven reports tested, there was no documentation supporting that the reports were submitted to the granting agencies. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that documentation of submission of monthly program reporting to granting agencies is maintained.
View Audit 358970
Finding 565031 (2024-003)
Significant Deficiency 2024
Sierra Vista Unifed School District No. 68
AZ
Questioned Costs Cash Management Reporting
CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of fin...
CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 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. FINDINGS—FINANCIAL STATEMENT AUDIT 2024-003 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $18.50 Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: For two of 3 monthly submissions tested, meal counts did not agree between the District’s records and what was reported to ADE. There was a net of 3 meals over claimed by the District. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Action planned in response to finding: The District will establish a system of internal controls to ensure meal counts reported on ADE match with District records. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Janet Cline, Business Office Manager, Laurel McEwan, Business Manager.
View Audit 358925 Questioned Costs: $1
Finding 565026 (2024-002)
Significant Deficiency 2024
Hancock Rural Telephone Corporation
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made...
Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made it clear to the senior leadership team that as part of this error was driven by two separate functions submitting data for this funding support, all communications internal and external reporting must run through the Finance department going forward. This will allow a central check function that will have historical data submissions with invoices and work order reference checks to ensure expenses are submitted one time only. Finance will be the control point going forward doing these validation checks.
View Audit 358920
Finding 565025 (2024-001)
Significant Deficiency 2024
Hancock Rural Telephone Corporation
IN
Reporting Internal Control / Segregation of Duties Significant Deficiency
Management acknowledges the minor reporting oversight of the initial assumption that reporting was quarterly and not monthly. As this was our first time going through a single audit, lessons were learned. A reporting log with managers sending out reminders and auto notifications of the monthly deliv...
Management acknowledges the minor reporting oversight of the initial assumption that reporting was quarterly and not monthly. As this was our first time going through a single audit, lessons were learned. A reporting log with managers sending out reminders and auto notifications of the monthly deliverables has been implemented as a quick win. This simple reminder will ensure timely deliverables of reporting requirements going forward and this will be expanded into a checklist with documented completion dates with notes for reference. Finance management will monitor these logs for timeliness delivery per the required deadline dates going forward.
View Audit 358920
Finding 565022 (2024-001)
Significant Deficiency 2024
Chicago Commons Association
IL
Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.305 § 200.516
Corrective Actions Taken Commons has taken the following actions to protect against such fraudulent incidents in the future: • Engaged a firm to assist with managing the incident; • Opened a new bank account; • Added account verification services with our banking partner, which will be utilized to v...
Corrective Actions Taken Commons has taken the following actions to protect against such fraudulent incidents in the future: • Engaged a firm to assist with managing the incident; • Opened a new bank account; • Added account verification services with our banking partner, which will be utilized to verify account updates; • Limited the amount of per vendor/subrecipient daily payments to our insurance limits, with verifications prior to releasing additional funds when the total payment exceeds the insurance limits; • Subrecipient payment receipt is verified by both the subrecipient and the Commons grants team; • Updated our policy and procedures to direct our subrecipients to request banking changes through our procurement system and not through email; and • Expanded implementation of our Kissflow procurement system across the organization, which includes new vendor process as well as a change of vendor information module. Vendor changes would be approved first by the program/department that works with the vendor prior to Finance approval. Completion Date With the exception of implementing the change of vendor information module in Kissflow, the above actions have all been completed by the date of this report. The projected completion date for Kissflow change of vendor information module is April 30, 2025. Responsible Party Dana Thomas, Chief Financial Officer Angela Allen, Vice President of Finance
View Audit 358908
Finding 565020 (2024-001)
Significant Deficiency 2024
Commonwealth Institute of Funeral Service
TX
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #...
Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #003556 and G03556, Contract years: 05/05/21 – 12/31/26. Recommendation: Emphasize the importance of accurately reporting enrollment status. Planned corrective action: Management agrees with audit finding #2024-001. The Financial Aid Coordinator is responsible for reporting enrollment status changes, certifying enrollment every 60 days, and responding to NSLDS Roster files within 15 days, all through the NSLDSFAP website. To enhance the accuracy of these enrollment reports, the Institute is implementing a new double-check process. Henceforth, the Financial Aid Coordinator will print all enrollment status changes or enrollment report rosters prior to making any online updates or certifications. These printed reports will then be given to the Director of Operations for verification. Only after this verification will the Financial Aid Coordinator proceed with the necessary changes or certifications on the NSLDSFAP website. All printed reports will be retained by the Financial Aid Coordinator for documentation. Responsible officer: Cody Lopasky, President. Estimated completion date: June 1, 2025.
View Audit 358905
Hillsboro-Deering Cooperative School District
NH
School Nutrition Programs Eligibility Internal Control / Segregation of Duties
For the purpose of future audits, we will utilize a coding system for the applications we receive (i.e., the first application we receive will be coded “1”). The auditors can request a random sample based on the coding system and we will redact information on the application to protect household and...
For the purpose of future audits, we will utilize a coding system for the applications we receive (i.e., the first application we receive will be coded “1”). The auditors can request a random sample based on the coding system and we will redact information on the application to protect household and student information.
View Audit 358891
Finding 565013 (2024-001)
Significant Deficiency 2024
City of Daytona Beach, Florida
FL
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303
2024-001 GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and main...
2024-001 GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass through entity, Florida Department of State. Condition: Review of quarterly reports was not always documented by City officials before submittal by their third party consultant. Cause of condition: The department at the City that is responsible for managing the grant did not originally have a process in place to document their review of progress reports submitted to the Florida Department of State by their third party consultant. Potential effect of condition: Reports submitted to the Florida Department of State may be incomplete, include errors, or be submitted late. Perspective: After this condition was reported as a finding for the fiscal year ending September 30, 2023, the City’s department that is responsible for managing the grant implemented a review process, but it was not in place for the full fiscal year 2024. Questioned costs: None. Recommendation: The City’s department responsible for the grant should continue to perform the review process that was put in place late in fiscal year 2024. Management’s Response: The City updated its control process to ensure that reports prepared by thirdparty consultant are reviewed by City staff prior to being submitted to the grantor. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistant Finance Director. Anticipated Completion: December 31, 2024.
View Audit 358881
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