Corrective Action Plans

Finding 571916 (2024-002)

Significant Deficiency 2024

Blachly-Lane County Cooperative Electric Association

OR

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

We have implemented a time tracking software feature allowing employees to associate fleet assets with their time entries. Entries will be submitted by the employee or Line Foreman, then reviewed and approved by a separate supervisor or manager.

View Audit 362973

Finding 571915 (2024-001)

Material Weakness 2024

Blachly-Lane County Cooperative Electric Association

OR

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

For all future large-scale weather events, two employees will jointly pull materials and document quantities. Both will sign a material charge-out sheet. Any unused materials will be charged back to the appropriate work order.

View Audit 362973 Questioned Costs: $1

Finding 571908 (2024-001)

Significant Deficiency 2024

Special Health Resources for Texas, Inc.

TX

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

To ensure consistent completion of the Sliding Fee Discount Form for all patients, new procedures have been implemented to improve the collection and documentation of required information. Patient registration forms have been revised to reflect these updates. Clerical staff will now conduct schedule...

To ensure consistent completion of the Sliding Fee Discount Form for all patients, new procedures have been implemented to improve the collection and documentation of required information. Patient registration forms have been revised to reflect these updates. Clerical staff will now conduct schedule preparation and identify patients who are non-compliant with the Sliding Fee Discount Form requirements. Post visit audits will be conducted to confrim that all necessary data is being accurately captured. The Revenue Cycle Manager will continue to provide on-site training across all locations and will work in close collaboration with clerical support staff, Clinic Managers, the Director of Operations, and the Director of Quality to ensure successful implementation and ongoing compliance.

View Audit 362953

Finding 571902 (2024-001)

Significant Deficiency 2024

Cuyahoga Metropolitan Housing Authority

OH

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend the Authority review their process for scheduling quality control reinspections to ensure they are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CMHA would like to note that the 2024 sample size for QC for SEMAP compliance is approximately 95-100 inspections. Nonetheless, CMHA’s contracted vendor conducted over 170 QC inspections in 2024 and scheduled nearly double that amount. We are on track to far exceed the volume required by SEMAP sampling again this year. The team continues to review our inspections processes to ensure compliance with HQS guidelines and requirements. Name of the contact person responsible for corrective action: Claire Russ, Chief of Agency Analytics, Inspections and Technology Planned completion date for corrective action plan: December 31, 2025

View Audit 362949

Finding 571895 (2024-004)

Significant Deficiency 2024

Leeway-Welton Housing Corporation

CT

Questioned Costs HUD Housing Programs Significant Deficiency

Unauthorized disbursements from the reserve fund were made. Recommendation: CLA recommends the Project return the withdrawn funds back to the reserve funds when the funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in respon...

Unauthorized disbursements from the reserve fund were made. Recommendation: CLA recommends the Project return the withdrawn funds back to the reserve funds when the funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has received the delayed rental income payments and is working to return the funds. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: May 30, 2025 If the U.S. Department of Housing and Urban Development (HUD) has questions regarding this plan, please call Sabine Cox at 203-230-4809 ext. 1005

View Audit 362935 Questioned Costs: $1

Finding 571894 (2024-003)

Significant Deficiency 2024

Leeway-Welton Housing Corporation

CT

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Reserve for replacement funds were not maintained in a separate bank account. Recommendation: CLA Recommends withdrawing the reserve for replacement funds and opening a separate bank account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action pla...

Reserve for replacement funds were not maintained in a separate bank account. Recommendation: CLA Recommends withdrawing the reserve for replacement funds and opening a separate bank account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: During 2025, the funds were withdrawn from the operating account and deposited into a separate bank account. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: March 4, 2025

View Audit 362935

Finding 571893 (2024-002)

Significant Deficiency 2024

Leeway-Welton Housing Corporation

CT

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Approved expenditures of federal awards without proper control completed. Recommendation: CLA Recommends enforcing control procedures over expenditures of federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response t...

Approved expenditures of federal awards without proper control completed. Recommendation: CLA Recommends enforcing control procedures over expenditures of federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: During 2024, a new management company was hired as of July 1, 2024 and has implemented and enforced proper controls over expenditures of federal awards. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: May 30, 2025

View Audit 362935

Finding 571892 (2024-001)

Significant Deficiency 2024

Leeway-Welton Housing Corporation

CT

Questioned Costs HUD Housing Programs Significant Deficiency

Deposits required by HUD were not made during fiscal year 2024 to the reserve fund. Recommendation: CLA Recommends the Project make all fiscal year 2024 deposits as soon as funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned ...

Deposits required by HUD were not made during fiscal year 2024 to the reserve fund. Recommendation: CLA Recommends the Project make all fiscal year 2024 deposits as soon as funds allow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has received the delayed rental income payments and is working to make the back deposits. However, due to the turnover in management company the delay was extended. Name of the contact person responsible for corrective action: Sabine Cox, EHM Comptroller Planned completion date for corrective action plan: May 30, 2025

View Audit 362935 Questioned Costs: $1

Finding 571857 (2024-005)

Significant Deficiency 2024

Webber International University, Inc.

FL

Student Financial Aid Special Tests & Provisions Internal Control / Segregation of Duties

2024-005 – Over Award of Federal Pell Grant Program Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: In accordance with 34 CFR 668.32, a student is eligible to receive Title IV, HEA program assistance if the student meets all of the requirem...

2024-005 – Over Award of Federal Pell Grant Program Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: In accordance with 34 CFR 668.32, a student is eligible to receive Title IV, HEA program assistance if the student meets all of the requirements in 34 CFR 668.32 paragraphs (a) through (m). 34 CFR 668.32(a)(1)(i) requires the student to be a regular student enrolled, or accepted for enrollment, in an eligible program at an eligible institution. Condition: Of 26 students tested for eligibility, one student received Title IV, HEA program assistance for a semester that the student was not enrolled in. Cause: Controls are not functioning properly. Effect: Title IV program funds were awarded to a student who was not eligible to receive such funds. Recommendation: We recommend the University review and update its procedures to ensure that Title IV funds are awarded properly. Management Response: The University acknowledges the over-award of Title IV funds due to disbursement for a student who was not enrolled during the term in question. In response, the University has strengthened its internal controls to ensure that federal aid is awarded and disbursed only to students who meet all eligibility criteria as outlined in 34 CFR 668.32. Corrective actions taken include: 1) System Validation Enhancements: The student information system has been updated to include enhanced enrollment validation checks before the release of Title IV funds. Title IV disbursements are now restricted to students with confirmed active enrollment in eligible programs for the applicable term. This is enforced through automated disbursement blocks that are triggered when enrollment data is missing or inconsistent. 2) Pre-Disbursement Review Process: A pre-disbursement verification step has been implemented, requiring financial aid staff to confirm active enrollment statuses before releasing funds. 3) Staff Training: Targeted training has been provided to financial aid staff on Title IV enrollment eligibility requirements. Responsible Party and contact information: Triniti Lee – Financial Aid Processor, Leetk2@webber.edu. Expected Date of Correction: 8/1/2025

View Audit 362898

Finding 571843 (2024-001)

Material Weakness 2024

Arkansas Military and First Responders Academy

AR

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment

A revision to the PO process requires a PO to be approved in writing by the Director of Operations and the Superintendent before a purchase can be made.

View Audit 362867

Finding 571830 (2024-002)

Significant Deficiency 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Initial Fiscal Year Finding Occurred: 2024 Finding Summary: Metro West Housing Solutions did not determine rent reasonableness f...

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Initial Fiscal Year Finding Occurred: 2024 Finding Summary: Metro West Housing Solutions did not determine rent reasonableness for 2 tenants during 2024. In addition, Metro West Housing Solutions did not follow their internal controls in place to determine rent reasonableness for 3 tenants, and internal controls in place did not prevent the missing determinations on the tenants noted. Corrective Action Plan: In response to the recent audit finding related to missing rent reasonableness determinations, Metro West Housing Solutions has implemented the following corrective actions and is strengthening internal controls to ensure compliance with HUD regulations at 24 CFR § 982.507. Actions implemented: • Discontinued using Nelrod rent reasonableness system, which we found to have inconsistent and outdated comparable rent data. MWHS has also discontinued using the “point system” as a control measure. • The recently implemented rent reasonableness control measure requires that the proposed rent for the assisted unit must be within 10% of the rents for comparable, unassisted units in the private market. A unit is considered rent reasonable if none of the selected comparable units are more than 10% below or above the proposed rent. • Yardi Rent Reasonableness module is now being used to determine reasonable rent in accordance with 24 CFR § 982.507(b). This system enables automated, consistent comparisons based on key HUD criteria. • Staff will conduct periodic Yardi Rent Reasonableness system reviews to confirm comparable market data is current and geographically appropriate • Enhanced compliance protocols have been implemented to ensure all staff are receiving frequent, standard training. In addition, individual file audits will be conducted more frequently. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571829 (2024-001)

Material Weakness 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform r...

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re-inspections of 17 failed inspections within the prescribed 30-day or 24-hour requirement during 2024. In addition, HAP was not properly reviewed for possible abatement for these tenants. Metro West Housing Solutions also did not perform inspections of 2 units within the biennial requirement. Corrective Action Plan: We have replaced the retired staff with the new titled positions Chief Housing Officer and Director of Housing Choice Vouchers. They are bringing new energy and ideas to the Housing team and have been actively seeking out and participating in 3rd party training opportunities. We have added two additional HCV Specialist Positions, and a Housing Eligibility Specialist to address workload concerns, and are now fully staffed. In January of 2025, we replaced the in-house Inspector. They have completed the HUD Exchange NSPIRE Inspector Training Program Certification. In addition, the new inspector was an internal candidate from our property management team who has been with MWHS for over a year and was eager to move into the new position. We believe by moving a proven employee into the role it will create the long-term stability that position requires. We have also completed a thorough review of the inspection process protocols and implemented a new tracking system to better track and schedule timely inspections. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571788 (2024-001)

Significant Deficiency 2024

Council of Graduate Schools

DC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible sta...

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible staff members to ensure that this error does not happen in the future. Anticipated Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571786 (2024-002)

Significant Deficiency 2024

Housing Authority of Monroe County

PA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Views of responsible officials and planned correction action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Linda Kaufman, Executive Director, is responsible for implem...

Views of responsible officials and planned correction action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Linda Kaufman, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 362811 Questioned Costs: $1

Finding 571782 (2024-001)

Significant Deficiency 2024

Prc

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362805

Finding 571781 (2024-001)

Significant Deficiency 2024

Chuan Teng

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 account...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362804

Finding 571761 (2024-005)

Significant Deficiency 2024

City of Commerce

CA

Cash Management Internal Control / Segregation of Duties

The City will work on a formal cash management policy and procedure concerning federal grants. This policy will include the process of preparing, reviewing, and approving drawdowns with final approvals from the City Manager. The transportation department will work on a tracking system monitoring gra...

The City will work on a formal cash management policy and procedure concerning federal grants. This policy will include the process of preparing, reviewing, and approving drawdowns with final approvals from the City Manager. The transportation department will work on a tracking system monitoring grant expenditures and drawdowns. Responsible Persons: Claude McFerguson – Director of Transportation Date of Implementation: May 19, 2025

View Audit 362784

Finding 571760 (2024-003)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: The...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy and internal controls to ensure compliance with procurement standards. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025 FINDINGS— MINNESOTA LEGAL COMPLIANCE Our audit did not disclose any matters required to be reported in accordance with the Minnesota Legal Compliance Audit Guide for Counties.

View Audit 362777

Finding 571758 (2024-001)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement a formal procurement policy, which should be in place to ensure compliance with program requirements and procurement standards. ...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement a formal procurement policy, which should be in place to ensure compliance with program requirements and procurement standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 362777

Finding 571757 (2024-101)

Significant Deficiency 2024

East Mesa Charter Elementary School

AZ

Internal Control / Segregation of Duties § 200.430

Management agrees with the finding and has already begun implementing corrective actions as stated in the Recommendation, including additional training for staff and improved review procedures. Management is committed to addressing these issues promptly to ensure the accuracy as it relates to payrat...

Management agrees with the finding and has already begun implementing corrective actions as stated in the Recommendation, including additional training for staff and improved review procedures. Management is committed to addressing these issues promptly to ensure the accuracy as it relates to payrates, amounts, recorded on timesheets and time off approvals.

View Audit 362771

Finding 571755 (2024-001)

Material Weakness 2024

Scotland School District No. 4-3

SD

Internal Control / Segregation of Duties Material Weakness

The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible...

The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Scotland School District has adopted an Internal Controls and Procedures policy. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process as we will continue to analyze different policies and procedures to address this ongoing issue.

View Audit 362760

Finding 571745 (2024-007)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327

The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.

View Audit 362742

Finding 571743 (2024-005)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.

View Audit 362742

Finding 571740 (2024-002)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571735 (2024-002)

Significant Deficiency 2024

Addison School District No. 4

IL

Internal Control / Segregation of Duties

Plan: The Assistant Superintendent of Business, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of ...

Plan: The Assistant Superintendent of Business, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: Management is actively working to reduce audit adjustments. A comprehensive review of the year-end closeout process has been initiated, and staff are receiving additional training on accrual entries and reconciliation procedures. The district has also adopted a pre-audit checklist to ensure all material transactions and adjustments are recorded prior to audit fieldwork.

View Audit 362740

Corrective Action Plans

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