Corrective Action Plans

Finding 1170929 (2024-003)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submissio...

Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submission.

View Audit 384225

Finding 1170832 (2024-002)

Material Weakness 2024

Warren County, Missouri

MO

Questioned Costs Material Weakness Reporting § 200.303

The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.

View Audit 384122

Finding 1170826 (2024-002)

Material Weakness 2024

The City of Oklahoma City

OK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303

Finding 2024-002: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: The City’s control procedures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) requires the department personnel to authorize ...

Finding 2024-002: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: The City’s control procedures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) requires the department personnel to authorize payment and the program manager to certify the expenditures to the CSLFRF program prior to being paid. The program manager did not approve four invoices prior to the expenditure being charged to the grant. Criteria or Specific Requirement: 2 CFR 200.303, the Non-Federal entity must establish and maintain effective internal controls over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the awards. Cause: Purchase orders are created that identify projects that are part of the CSLFRF and expenditures coding is assigned at that time prior to the purchase. Once the invoice was approved by department personnel, the expenditures were applied to the assigned purchase order coding. Effect: Failure to follow established internal controls increases the risk of noncompliance with the grant requirements and processing unallowable costs towards the grant. Corrective Plan: To address the underlying issues identified in the audit finding, the City will implement the following steps: 1.Correct Approval Control GapInternal Audit worked with Accounts Payable and department personnel and made recommendations tocorrect the control gap and ensure compliance with approval procedures. It is anticipated theserecommendations will be implemented in the next two months. Additional review steps were added inaccounts payable to ensure required approvals obtained prior to payment processing. 2.Implement Monitoring ReportAccounting services developed a report to verify approvals and provide secondary oversight for CSLFRFexpenditures. These actions will be implemented and monitored to ensure compliance with grant requirements. Alex Fedak, CPA 1/7/26 Date Controller

View Audit 384102

Finding 1170818 (2024-003)

Material Weakness 2024

Southwest Kansas Area Cooperative, District Number 613

KS

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figu...

Finding 2024-003 Recommendations: The Director and the accounting department need to create procedures to ensure that both parties are reporting the same expenditures. Within the procedures created, there needs to be checks and balances to ensure that the recording is occurring before reporting figures to the State. Action Taken: We agree with the recommendation. Our targeted implementation date is February 2025.

View Audit 384083

Finding 1170787 (2024-003)

Material Weakness 2024

Village of Oak Park, Illinois

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance...

Finding: 2024-003 – Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition: The Village failed to submit two of the quarterly reports in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan: The reports were delinquent due to the reporting compliance system. The finance department worked with the reporting compliance department to resolve the issue and the reports were then submitted. The Village will continue to work with the compliance department in the future if issues arise. Responsible Person for Corrective Action Plan: Donna M. Gayden, Interim CFO and the incoming CFO Implementation Date of Corrective Action Plan: January 1, 2026

View Audit 384047

Finding 1170774 (2024-002)

Material Weakness 2024

Monroe County Board of Education

GA

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

FA 2024-002 Strengthen Controls over Journal Entries Compliance Requirement: Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Educati...

FA 2024-002 Strengthen Controls over Journal Entries Compliance Requirement: Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Title: 10.553 – School Breakfast Program 10.555 – National School Lunch Program COVID-19-10.555 – National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: Unknown Description: The policies and procedures of the School District were insufficient to ensure that journal entries made for the Child Nutrition Cluster were properly documented. Corrective Action Plan: All journal entries transferring cash from the School Nutrition Fund to the General fund will be done on a more frequent basis and include the detail of amounts used to arrive at the amount of the transfer. Estimated Completion Date: October 17, 2025 Contact Person: Danny Durham, Director of School Nutrition Telephone: 478-994-2031 Email: danny.durham@mcschools.org

View Audit 384016

Finding 1170613 (2024-016)

Material Weakness 2024

North Lawrence Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-016 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of ...

FINDING 2024-016 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation in the form of dated expenditure reports for all federal grant reimbursements and for the final expenditure reports. The Business Office will implement a system of internal control and review where after each month is reconciled and closed the Federal Grants Administrator will review the program expenditures ensuring they are correctly posted prior to filing the reimbursements. All reimbursements will be reviewed and signed off on by the Federal Grants Administrator and an additional reviewer prior to submission for reimbursement. In addition, the final expenditure reports will be reviewed and signed off on by Grants Administrator and an additional reviewer prior to submission. Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.

View Audit 383835

Finding 1170592 (2024-009)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303

FINDING 2024-009 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Offic...

FINDING 2024-009 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of Business and Director of Special Education have implemented a system of internal controls around grant reimbursement submissions. Grant reimbursements are submitted only after a month is officially closed in the books and the expenses are reviewed by the Special Education Director prior to submission. Reimbursements will be filed monthly, with both Directors monitoring the allowable timeframe for expenditures and liquidation and signing off on the reimbursement. Anticipated Completion Date: June 30, 2026

View Audit 383835

Finding 1170570 (2024-005)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2024-005 Finding Subject: CHILD NUTRITION CLUSTER - SPECIAL TESTS AND PROVISIONS, PAID LUNCH EQUITY Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of R...

FINDING 2024-005 Finding Subject: CHILD NUTRITION CLUSTER - SPECIAL TESTS AND PROVISIONS, PAID LUNCH EQUITY Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Paid Lunch Equity requirements and calculations (including PLE exemptions) will be calculated and completed by the Food Service Director and will then be reviewed and signed off on by the Business Director. Any additional information requested by the Business Director will be provided to the Business Director in a timely manner for use in determining the accuracy and completeness of the PLE document. Anticipated Completion Date: Immediately (December 1, 2025)

View Audit 383835

Finding 1170462 (2024-005)

Material Weakness 2024

Baca County, Colorado

CO

Reporting Internal Control / Segregation of Duties

Baca County Commissioners had a personnel change during the report period and the new personnel mistakenly reported the LATCF expenditures twice. By the time this mistake was discovered there was no way to recall / revise the LATCF reporting error. The county has improved the tracking spreadsheet fo...

Baca County Commissioners had a personnel change during the report period and the new personnel mistakenly reported the LATCF expenditures twice. By the time this mistake was discovered there was no way to recall / revise the LATCF reporting error. The county has improved the tracking spreadsheet for all grants to include more details. Also, second reviewer will go over the grant details to make sure nothing is missed prior to reporting.

View Audit 383621

Finding 1170316 (2024-017)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Reporting Significant Deficiency

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported ac...

Federal Agency: Department of Education Federal Program Name: Education Stabilization Fund Assistance Listing No.: 84.425 Recommendation: We recommend the University implement and maintain an effective system of internal controls over the administration of HEERF funds to ensure funds are reported accurately and timely, in accordance with grant requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: KSU Grants Accounting will maintain proper documentation for HEERF reporting. Grants Accounting will monitor HEERF funds to ensure compliance with guidelines. KSU will assign responsibility for Direct Outreach to appropriate employees in Student Financial Aid and provide training on job duties. Grants Accounting will follow-up to verify corrections needed for previous reports, correct reports, and submit corrected reports. Name(s) of the contact person(s) responsible for corrective action: Dorothy Daley, Director of Grants; Varah Barnett, Financial Aid Director Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170313 (2024-015)

Material Weakness 2024

Kentucky State University

KY

Student Financial Aid Internal Control / Segregation of Duties Eligibility

Federal Agency: US Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing No.: 84.038 Recommendation: We recommend reviewing procedures and requirements regarding Perkins third-party service providers to ensure compliance with regulations. Explanation of disagr...

Federal Agency: US Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing No.: 84.038 Recommendation: We recommend reviewing procedures and requirements regarding Perkins third-party service providers to ensure compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The university has implemented policies and procedures regarding reconciliations for Perkins loan services managed by a 3rd party supplier. Name(s) of the contact person(s) responsible for corrective action: Danyel Tolbert, Bursar Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170312 (2024-014)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Student Financial Aid Significant Deficiency

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation. Explanation of disagreement with audit f...

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend management maintain proper recordkeeping and retention of documentation and review of such documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University implemented new procedures related to reconciling drawdown requests and approvals in FY25. The Director of Financial Aid meets monthly with Finance and Grants Accounting to review reconciliations. Finance now submits drawdown requests to the CFO for prior-approval and documentation is maintained in the Accounting department. Name(s) of the contact person(s) responsible for corrective action: Melissa Hicks, Controller Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170295 (2024-009)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Student Financial Aid Significant Deficiency

Federal Agency: US Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing No.: 84.038 Recommendation: We recommend that the University keep MPNs for loans for three-year retention period. Explanation of disagreement with audit finding: There is no disagreement ...

Federal Agency: US Department of Education Federal Program Name: Federal Perkins Loan Program Assistance Listing No.: 84.038 Recommendation: We recommend that the University keep MPNs for loans for three-year retention period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will review its files and take steps to ensure that files are complete with respect to MPNs. Name(s) of the contact person(s) responsible for corrective action: Danyel Tolbert, Bursar and Melissa Hicks, Controller Planned completion date for corrective action plan: March 31, 2026

View Audit 383421

Finding 1170294 (2024-008)

Material Weakness 2024

Kentucky State University

KY

Questioned Costs Student Financial Aid Significant Deficiency

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students receive proper counsel...

Federal Agency: US Department of Education Federal Program Name: Federal Direct Student Loans Assistance Listing No.: 84.268 Recommendation: We recommend the University review its policies and procedures around sending exit counseling information to students to ensure students receive proper counseling. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University now utilizes Banner System to provide a message alert within the Student Portal (Wired) when a withdrawal date is entered. This message serves as a reminder for the student to complete exit counseling. An email is also sent to students who graduate/withdraw every semester about completing Exit Counseling. These processes were implemented in FY25. Name(s) of the contact person(s) responsible for corrective action: Varah Barnett, Director of Financial Aid Planned completion date for corrective action plan: Complete

View Audit 383421

Finding 1170261 (2024-007)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Questioned Costs Reporting Significant Deficiency § 200.328

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Correctiv...

Significant Deficiency in Internal Controls over Compliance Condition: As of the March 31, 2024 reporting date, the Town’s Project and Expenditure report had reported cumulative expenditures that were approximately $29,900 less than what was recorded in the grant fund on the general ledger Corrective Action Planned: FY2026 Grant activity is being reconciled to the General Leger with the help of the outside consultant. This process will be completed by the end of January, 2026. In FY26 reconciliation will be performed quarterly, and will be up to date no later than end of March 2026. Anticipated Completion Date: March 2026 Contact: Anna Noyes, Town Accountant

View Audit 383316

Finding 1170256 (2024-005)

Material Weakness 2024

Town of Winchendon, Massachusetts

MA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Material Weakness in Internal Controls over Compliance Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Corrective Action Planned: The District is in the process of implementing a standardized checkli...

Material Weakness in Internal Controls over Compliance Condition: The Schools’ files did not include documentation of pre-approval for the purchase and installation of alarm systems and security cameras. Corrective Action Planned: The District is in the process of implementing a standardized checklist and updated purchasing controls to ensure all federally funded equipment and facility-related purchases are properly documented before procurement. Relevant staff have been informed of the requirement, and no purchase orders for such items will be released without the required approvals. Anticipated Completion Date: March 31, 2026 Contact: Liz Latoria, School Director of Finance and Operations

View Audit 383316

Finding 1170221 (2024-005)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties Cash Management Eligibility § 200.302

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are ...

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are recorded appropriately and reconciled to the proper drawdown requests Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs. The Executive Director has contacted the Fox grants team concerning this matter.

View Audit 383186

Finding 1170220 (2024-004)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties

2024-004 – Inadequate Case File Documentation Finding: Our audit procedures disclosed that several instances of essential components required to be included in participant case files were found to be missing. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant c...

2024-004 – Inadequate Case File Documentation Finding: Our audit procedures disclosed that several instances of essential components required to be included in participant case files were found to be missing. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant case file checklist to ensure all required documentation is collected and maintained, which includes: (1) program agreements, (2) grievance procedures, (3) religious protections, (4) release(s) of information, (5) service plans, (6) mental health screenings and (7) program exit documents. We also recommend Homeward Bound Adirondack, Inc. establish a review process, including management oversight, to verify that all participant forms are accurately completed and filed timely prior to enrollment. Action Taken: Homeward Bound Adirondacks (HBA) has developed and implemented a formalized Participant Intake Review Process to ensure accuracy, completeness, and compliance with SSG Fox SPGP requirements prior to participant enrollment, Management will conduct monthly audits to ensure all documentation Is complete. New policies/procedures were reviewed at mandatory staff training on 10/29/25

View Audit 383186

Finding 1170217 (2024-001)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties

2024-001 – Payroll – Timesheet Approval Finding: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be docum...

2024-001 – Payroll – Timesheet Approval Finding: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be documented with a sign-off once reviewed. Action Taken: Time sheets will be reviewed bi-weekly to ensure compliance. The Executive Directors time sheets will be reviewed and signed by the Board President or his designee.

View Audit 383186

Finding 1170184 (2024-002)

Material Weakness 2024

Flint Housing Commission

MI

Internal Control / Segregation of Duties

Management Response: The Commission will adhere to internal control policies to ensure that all receipts are included as supporting documentation for credit card transactions. Action Plan: The Commission has implemented a policy requiring that all receipts and supporting documentation be submitted w...

Management Response: The Commission will adhere to internal control policies to ensure that all receipts are included as supporting documentation for credit card transactions. Action Plan: The Commission has implemented a policy requiring that all receipts and supporting documentation be submitted within seven business days of the expense. Failure to comply may result in the commission representative being held personally liable for reimbursement.

View Audit 383149

Finding 1170168 (2024-001)

Material Weakness 2024

Life Management, Inc.

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due...

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.

View Audit 383123

Finding 1169863 (2024-014)

Material Weakness 2024

Saint Paul Public Schools

MN

Questioned Costs Cash Management Material Weakness

CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We reco...

CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the district ensures all changes and adjustments are communicated to the accountant who performs claim submissions. When the Nutrition Service Assistant Director’s review results in additional adjustments within PrimeroEdge, the District should only make those changes before the CLiCs cutoff date to prevent differences between client records in PrimeroEdge and CLICS reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the reporting processes to ensure the compliance requirements are fully understood and a proper review of all reporting methods will be performed. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169826 (2024-001)

Material Weakness 2024

Calvary Apartments, Inc.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.

View Audit 382988

Finding 1169821 (2024-001)

Material Weakness 2024

Calvary Housing Development, Ltd.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.

View Audit 382985

Corrective Action Plans

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