Corrective Action Plans

Finding 518373 (2024-003)

Significant Deficiency 2024

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend the District re-evaluate their procedures for processing and documenting outstanding Title IV funds to the Department of Education. Action taken in response to finding: As this is a multi-year finding, the Financial Aid department and the Business Services department ha...

Recommendation: We recommend the District re-evaluate their procedures for processing and documenting outstanding Title IV funds to the Department of Education. Action taken in response to finding: As this is a multi-year finding, the Financial Aid department and the Business Services department have been working closely this term to develop a coordinated approach to avoid the issue going forward. Our procedures have been changed drastically. Once a student appears on a timeout / stale-dated check report from the vendor responsible for delivering aid to our students, we are reversing the funds and processing that reversal through COD first, then reaching out to the student to see if they need to make arrangements for correcting their address. This was done in the opposite fashion in prior years, and while it reduced delays for students who could rectify things, it carried too much risk of being forgotten and the 240 day mark being surpassed. The financial aid department has committed to placing the reversals and processing them through COD within seven business days of receiving the notification from the vendor and/or Business Services. This is far stricter than the federal regulations, but a seemingly necessary step to ensure compliance. Additionally, the Business Services team is aware of the impossibility of delivering aid beyond 240 days of the original check issuance and is helping the financial aid team to understand issuance dates in situations where Title IV aids may be commingled with other financial aid across multiple disbursement attempts. This coordination will ensure the District’s compliance going forward. Name of the contact person responsible for corrective action: Patrick Scott, Dean – Financial Aid, Shannon Beckham –Director of Business Services Planned completion date for corrective action plan: December 2024

View Audit 336749 Questioned Costs: $1

Finding 518369 (2024-002)

Significant Deficiency 2024

Solano Community College District

CA

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

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken i...

Recommendation: We recognize the District made corrective action after the June 30, 2023 audit and implemented those controls during the Fall 2023 semester. We recommend the District continue to follow those controls put in place to ensure compliance with the aforementioned criteria. Action taken in response to finding: The District reviewed its enrollment reporting procedures and ensured that information—especially the effective date of status changes—is accurately reported to NSLDS as required by regulations. Name of the contact persons responsible for corrective action: Alysa Borelli, Dean—Enrollment Services, and Patrick Scott, Dean – Financial Aid Planned completion date for corrective action plan: These corrections were already put into place during Fall 2023 when the issue was discovered in the FY 2023 audit.

View Audit 336749

Finding 518365 (2024-001)

Significant Deficiency 2024

Solano Community College District

CA

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

Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: As this finding has occurred in multiple years, it is one of the financial aid team’s top priorities. Return to Ti...

Recommendation: We recommend that the District improve the existing procedures and controls to ensure compliance with the aforementioned criteria. Action taken in response to finding: As this finding has occurred in multiple years, it is one of the financial aid team’s top priorities. Return to Title IV calculations are complex operations—especially in the California Community College system where multiple Pell awards per term and high withdrawal rates are common—that require time and focus. This year’s batch of calculations were problematic due for several reasons: • Human error • Insufficient number of staff capable of reliably performing calculations • Failure to retain students who have received financial aid beyond the 60% mark of the term • A typographical error in the college’s end date for Fall 2023 required us to re-calculate all Return to Title IV calculations, making each of those calculations a technical violation of Title IV regulations since they were done outside the limited time window We have taken the following actions: • Increased the number of people in the department who are capable of performing calculations • Provided support for two staff members to obtain their NASFAA certification in Return to Title IV funds calculations • Requested out-of-class status to remunerate one of our student services assistants who obtained that certification so that they can be involved in these calculations going forward • Emphasized the importance of timely calculations in staff meetings and evaluations • Altered our procedures to include deliberate consideration of dates involved to better control the timeliness of both calculations and returning funds to the Title IV programs. • Added a step to the new aid year setup that verifies that the term start, and end dates entered in the Banner® system are correct. Names of the contact persons responsible for corrective action: Patrick Scott, Dean – Financial Aid, and Anna Marie Troupe, Financial Aid Supervisor Planned completion date for corrective action plan: January 2025

View Audit 336749

Finding 518361 (2024-001)

Material Weakness 2024

Gordon-Rushville Public Schools

NE

Reporting Internal Control / Segregation of Duties

The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a...

The District understands the inherent risks associated with lack of segregation of accounting functions. The District requires monthly reporting to the Board of Education and the District Superintendent to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The District has implemented procedures to limit the existence of, and mitigate risks associated with, nonsegregated accounting functions. The District has assessed the benefits and costs associated with additional requirements necessary to assure proper segregation of duties and has determined that cost would outweigh any benefits received.

View Audit 336743

Finding 518343 (2024-001)

Significant Deficiency 2024

Deerfield Community School District

WI

Internal Control / Segregation of Duties

Finding #2024-001 - Lack of Segregation of Duties Criteria: Internal controls should be in place that provide adequate segregation of duties and reduce overlapping accounting functions, especially in cash receipts and disbursements. In addition, those functions should be segregated from those overs...

Finding #2024-001 - Lack of Segregation of Duties Criteria: Internal controls should be in place that provide adequate segregation of duties and reduce overlapping accounting functions, especially in cash receipts and disbursements. In addition, those functions should be segregated from those overseeing overall finances. Condition: The responsibility for the District's bookkeeping and accounting functions is assumed by a limited number of individuals. The Business Manager enters and approves journal entries and reconciles all bank accounts. Cause: The District has determined that hiring additional staff to perform separate accounting duties would be cost prohibitive and not an effective use of resources. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: The District should be aware of the need for separation of duties and provide for as much separation of duties as feasible in the circumstances. Response: Management of the District is aware that the current number of accounting staff does not allow for full segregation of duties. Segregation of duties is enhanced whenever possible and the Board of Education and management assumes an active roll through monthly review of receipts and disbursements and monthly financial reports. The Superintendent and Business Manager are in constant communication regarding the District's finances. The Superintendent is not involved in processing day-to-day financial transactions. Contact Person: Doreen Treuden Anticipated Completion: Not Applicable

View Audit 336725

Finding 518336 (2024-003)

Significant Deficiency 2024

Regional School Unit No. 10

ME

Reporting School Nutrition Programs Internal Control / Segregation of Duties

Management Response/Corrective Action Plan: The Administrative Assistant to the School Nutrition Director should be reviewing those claims monthly as well. The School Nutrition Director has begun showing the Business Manager claims and that process, and if this continues to be an issue, the Busines...

Management Response/Corrective Action Plan: The Administrative Assistant to the School Nutrition Director should be reviewing those claims monthly as well. The School Nutrition Director has begun showing the Business Manager claims and that process, and if this continues to be an issue, the Business Manager will also review these claims to ensure accuracy.

View Audit 336713

Finding 518296 (2024-001)

Material Weakness 2024

Greenfield School District R-IV

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN September 14, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Greenfield School District R-4 respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible f...

CORRECTIVE ACTION PLAN September 14, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Greenfield School District R-4 respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Chris Kell, Superintendent Greenfield School District, R-4 Greenfield, MO 65661 (417) 637-5321 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Chris Kell, Superintendent Greenfield School District, R-4

View Audit 336641

Finding 518257 (2024-013)

None 2024

Lafayette Prish School Board

LA

Equipment & Real Property Management Internal Control / Segregation of Duties

Recommendation: The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided. The School Board should comply with the policies and procedures concerning asset disposals...

Recommendation: The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided. The School Board should comply with the policies and procedures concerning asset disposals to ensure that all assets are properly accounted for and are disposed of properly. Corrective Action Plan: As assets become broken or obsolete, they are transferred to the warehouse for sale. This is evidenced by completing transfer forms which are signed by the principal or supervisor releasing the asset(s). Once an asset reaches the warehouse, it is segregated either by size or type. Large assets are normally itemized separately, while smaller items or computer related items are bundled together into a large gaylord box and sold as is. In this case, our auditors possessed signed transfer forms, but concluded during their review of disposals that the eventual asset itemizations were not sufficient or non-existent. Going forward, warehouse staff will commence their online auctions with full itemizations to show proof of disposal.

View Audit 336594

Finding 518256 (2024-011)

Material Weakness 2024

Lafayette Prish School Board

LA

Equipment & Real Property Management Internal Control / Segregation of Duties

Recommendation: The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided. The School Board should comply with the policies and procedures concerning asset disposals...

Recommendation: The School Board was unable to provide sufficient documentation for grant asset disposals. Four of the assets tested in the audit were missing and no disposal documentation could be provided. The School Board should comply with the policies and procedures concerning asset disposals to ensure that all assets are properly accounted for and are disposed of properly. Corrective Action Plan: As assets become broken or obsolete, they are transferred to the warehouse for sale. This is evidenced by completing transfer forms which are signed by the principal or supervisor releasing the asset(s). Once an asset reaches the warehouse, it is segregated either by size or type. Large assets are normally itemized separately, while smaller items or computer related items are bundled together into a large gaylord box and sold as is. In this case, our auditors possessed signed transfer forms, but concluded during their review of disposals that the eventual asset itemizations were not sufficient or non-existent. Going forward, warehouse staff will commence their online auctions with full itemizations to show proof of disposal.

View Audit 336594

Finding 518255 (2024-010)

Material Weakness 2024

Lafayette Prish School Board

LA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them. Failure to verify vendors are allowed to do business with the School Board could lead t...

Recommendation: Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them. Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance. The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them. Corrective Action Plan: The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.

View Audit 336594

Finding 518254 (2024-009)

Material Weakness 2024

Lafayette Prish School Board

LA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them. Failure to verify vendors are allowed to do business with the School Board could lead t...

Recommendation: Federal regulations require the School Board to verify vendors are not suspended, debarred or otherwise excluded from doing business with the federal government prior to doing business with them. Failure to verify vendors are allowed to do business with the School Board could lead to non-compliance. The School Board should implement policies and procedures to ensure that the verification of vendors is done prior to doing business with them. Corrective Action Plan: The Lafayette Parish School Board has a defined process in place to ensure debarment checks are being performed. As new vendors are setup, a debarment check is performed when federal funds are to be associated with a vendor. In addition, many vendors are utilized year after year, which is after an initial debarment check is performed. With respect to this audit, staff will ensure adequate records are maintained and stored to show proof of performance of this requirement.

View Audit 336594

Finding 518253 (2024-012)

None 2024

Lafayette Prish School Board

LA

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supp...

Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served. Corrective Action Plan: The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.

View Audit 336594

Finding 518252 (2024-008)

Material Weakness 2024

Lafayette Prish School Board

LA

Cash Management School Nutrition Programs Internal Control / Segregation of Duties

Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supp...

Recommendation: There were inadequate controls over documentation of the number of students receiving snacks that are claimed for reimbursement. Supporting documentation relating to snacks is not being properly maintained. The School Board should implement policies and procedures to ensure that supporting documentation is maintained for all snacks served. Corrective Action Plan: The child nutrition department will attempt to remedy this type of issue by recording the snack meals electronically by utilizing our existing system. The supervisor of child nutrition will determine how to implement this function.

View Audit 336594

Finding 518238 (2024-003)

Significant Deficiency 2024

Washington County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective ...

Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-003 Inaccurate Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Section II. Financial Statement Findings Section III. Federal Award Findings and Questioned Costs Staff will be re-trained on effective date of change, and how to verify those dates are correct in NC FAST before the continuation of case processing. Policy and procedures will be used to ensure staff are trained appropriately. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure dates are correct in NC FAST. Trainings will be completed by December 31, 2024. The agency is adjusting to new rules exiting COVID protocols. Staff are to be re-trained on the application of resources, when to request additional information, where to scan additional information requested and the policies surrounding when to request those resources in regards to eligibility. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure information is gathered timely when needed and entered in appropriate locations. Trainings will be completed by December 31, 2024.Corrective Action: Proposed Completion Date: Corrective Actions for Finding 2024-001, 2024-002, and 2024-003 also apply to State Award Findings. Section IV - State Award Findings and Question Costs The agency is adjusting to new rules exiting COVID protocols. Staff are to be re-trained on the application of resources and the policies surrounding those resources in regards to eligibility. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure accuracy on information entered. Trainings will be completed by December 31, 2024.

View Audit 336555

Finding 518237 (2024-002)

Significant Deficiency 2024

Washington County

NC

Eligibility Internal Control / Segregation of Duties

Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective ...

Finding: 2024-001 Inaccurate Resources Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-002 Inadequate Request for Information Name of Contact Person: Lynn Swett, Human Services Deputy Director Corrective Action: Proposed Completion Date: Finding: 2024-003 Inaccurate Information Entry Name of Contact Person: Lynn Swett, Human Services Deputy Director Section II. Financial Statement Findings Section III. Federal Award Findings and Questioned Costs Staff will be re-trained on effective date of change, and how to verify those dates are correct in NC FAST before the continuation of case processing. Policy and procedures will be used to ensure staff are trained appropriately. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure dates are correct in NC FAST. Trainings will be completed by December 31, 2024. The agency is adjusting to new rules exiting COVID protocols. Staff are to be re-trained on the application of resources, when to request additional information, where to scan additional information requested and the policies surrounding when to request those resources in regards to eligibility. The agency recently put in place a Lead Worker for Adult Medicaid who will second party cases. Second party reviews will continue to occur to ensure information is gathered timely when needed and entered in appropriate locations. Trainings will be completed by December 31, 2024.

View Audit 336555

Finding 518127 (2024-002)

Significant Deficiency 2024

Cooperative Educational Service Agency No. 8

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positi...

Management is cognizant of the Agency’s internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. The Agency has strengthened the internal control structure in recent years by revising the roles and responsibilities of multiple positions within the accounting department. The Agency continues to identify and implement effective mitigating controls when possible. Current Agency procedures for journal entries include one position that is primarily responsible for preparation of journal entries and posting. The Agency is working on implementing procedures that involve program personnel assisting with preparation and/or review of journal entries. Name of responsible official: Nick Curran, Director of Business Operations Expected completion date: Ongoing, no formal expected completion date.

View Audit 336435

Finding 518087 (2024-006)

Significant Deficiency 2024

Washoe County

NV

Eligibility Reporting Significant Deficiency

Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.

View Audit 336406

Finding 518069 (2024-002)

Material Weakness 2024

Port Allegany School District

PA

Internal Control / Segregation of Duties Cash Management

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

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditors' Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. District's Response: Adam Moate, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 336388

Finding 518055 (2024-004)

Material Weakness 2024

Johnsonburg Area School District

PA

Internal Control / Segregation of Duties

Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribu...

Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendor checks; and bank reconciliations. These duties could be enhanced by having the individual responsible for the preparation of bank reconciliations compare the reconciled bank balances to the District’s general ledger software on a monthly basis, as currently reconciliations are compared against manual worksheets. In addition, we recommend that the individual responsible for opening mail also maintain a cash receipts log, with someone independent of the cash receipts function reconciling the log to the general ledger and bank statements at certain times during the year. For mitigating controls over the District’s payroll, the District should consider having the Superintendent review a monthly change report showing any changes in pay rates or employees. Finally, for controls over cash disbursements, the Board should account for the sequence of checks for each disbursement register to ensure that all checks are being reviewed. In addition a report should be generated that documents any new vendors added to the payable module. This report could be approved monthly by the Superintendent. School District’s Response: Linda Benson, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2025.

View Audit 336385

Finding 518041 (2024-003)

Material Weakness 2024

Johnsonburg Area School District

PA

Internal Control / Segregation of Duties

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

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

View Audit 336385

Finding 518037 (2024-001)

Significant Deficiency 2024

Miller Creek School District

CA

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

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated ...

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated a process by which every employee partially paid by a Federal Source was assigned a duty statement. That process was not correctly implemented as we only tracked the time associated with Federal award whereas it should have included both the time associated with Federal award and the time associated with any other fund. The NEW statement will describe: • Program Service • Program Code (Funding Source). This should include the full funding of that position, not only the Federal award • Description of Monthly or Yearly Activities • Hours Funded Each month the employee will fill out a timesheet logging the entirety of their time based on the activities described in the duty statement. Time certifications will be reviewed monthly by the CBO and kept in a binder. If you have any questions about this response, please contact me directly. Best, Marie Henrio CBO

View Audit 336370 Questioned Costs: $1

Finding 518015 (2024-001)

Significant Deficiency 2024

East Side Union High School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort r...

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort requirements Controller Marisol Esparza has developed a process that includes completing corrections by January 31, 2025, and receiving all future forms promptly. Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers, with the support of the administrative/department secretaries, are now tasked with monitoring, reconciling, and ensu ing that these documents are completed and submitted monthly.

View Audit 336357

Finding 518012 (2024-004)

Significant Deficiency 2024

City of Donaldsonville

LA

Reporting Internal Control / Segregation of Duties

Management will ensure that proper procedures are followed to comply with federal reporting requirements.

View Audit 336354

Finding 518009 (2024-001)

Significant Deficiency 2024

Ecclesia INC

AR

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Finding2024-001: FEDERAL WORK STUDY-WORKING DURING CLASS TIME Comments on Finding and Recommendation(s): We concur with this finding. Due to the error rate of FWS instances of noncompliance, the Institution should review and update its internal controls related to FWS to ensure that students are not...

Finding2024-001: FEDERAL WORK STUDY-WORKING DURING CLASS TIME Comments on Finding and Recommendation(s): We concur with this finding. Due to the error rate of FWS instances of noncompliance, the Institution should review and update its internal controls related to FWS to ensure that students are not working during scheduled class time and enhance communication between Federal Work Study supervisors and registration department to ensure instances of noncompliance do not recur. Action Taken or Planned: 1} The school IT department is setting up the WorkEasy clock in/clock out system for students to lock students out of being able to clock in during scheduled class times. 2} Supervisors will examine each time card to verify no student has worked during scheduled class hours unless as defined in Volume 6 Chapter 2: Working During Scheduled Class Time Prohibited - "Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from attending for a particular day, and if the student is receiving credit for employment in an internship, externship, or community work-study experience. Any such exemptions must be documented." Documentation will be provided before the work is approved to be classified and paid as FWS wages earned. 3} Supervisors will be trained and required to sign a policy at the beginning of each award year or upon hire that states students are not permitted to work during scheduled class hours unless they meet one of the documented exceptions in Volume 6 Chapter 2. By signing this policy, supervisors agree that they may be subject to disciplinary action if they fail to abide this policy.

View Audit 336312

Finding 518001 (2024-002)

Significant Deficiency 2024

Unified School District Number 494

KS

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Recommendations: The District should put controls into place that will require contractors, performing contract work greater than $2,000 and paid with federal monies, to submit the required payroll reports, per the Wage Rate Requirements, throughout the contract work. Action Taken: We agree with th...

Recommendations: The District should put controls into place that will require contractors, performing contract work greater than $2,000 and paid with federal monies, to submit the required payroll reports, per the Wage Rate Requirements, throughout the contract work. Action Taken: We agree with the recommendation. Our targeted implementation date is December 2024.

View Audit 336276

Corrective Action Plans

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