Corrective Action Plans

Finding 519451 (2024-001)

Significant Deficiency 2024

MO

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

2024-001: Return of Federal Funds Context: During our testing of 40 student’s R2T4 calculations, we noted 3 with refunds that were not returned within the 45-day requirement. Cause: The college has not implemented precise controls to ensure timely return of funds related to withdrawals. View of t...

2024-001: Return of Federal Funds Context: During our testing of 40 student’s R2T4 calculations, we noted 3 with refunds that were not returned within the 45-day requirement. Cause: The college has not implemented precise controls to ensure timely return of funds related to withdrawals. View of the responsible official: MACC is an attendance taking institution and our regular practice requires review of attendance records two to three times per week. When the Financial Aid Office discovers students have withdrawn from classes, we review and calculate an R2T4 when required – usually within 1-5 days from the date it is discovered. This finding of a “late return” is due to a faculty member dropping a student outside of the dates required by our attendance policy. I would like to note that the R2T4 was performed timely and accurately as soon as the drop was identified. Action taken in response to finding: The issue was reported to the President, Vice Presidents, and Deans; as a result, the faculty were addressed and reminded of the importance to comply with the college’s attendance policy. Name(s) of the contact person(s) responsible for corrective action: Amy Hager Planned completion date for corrective action plan: Our Registrar, Deans, and Vice President for Instruction will provide reminders of our policy with our faculty each semester. In the event that a faculty member does not comply with the attendance policy, their Dean will take disciplinary action.

View Audit 338400

Finding 519421 (2024-001)

Significant Deficiency 2024

Catholic Charities of the Archdiocese of St. Paul and Minneapolis

MN

Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs

Finding Summary: Catholic Charities internal controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent was paid for two of the transactions reviewed by the auditors. Corrective Action Plan: The organization’s Sr Di...

Finding Summary: Catholic Charities internal controls did not operate as designed, which resulted in rent reasonableness tests not being performed timely and/or reviewed before the rent was paid for two of the transactions reviewed by the auditors. Corrective Action Plan: The organization’s Sr Division Director Housing Stability will implement a rent reasonableness completion and review process. Responsible Individuals: Chief Program Officer Anticipated Completion Date: June 30, 2025

View Audit 338393

Finding 519420 (2024-001)

Material Weakness 2024

Albert Gallatin Area School District

PA

Reporting Internal Control / Segregation of Duties

In response to the findings identified in the Albert Gallatin Area School District's audit report for the year ending June 30, 2024, the District submits the following corrective action plan. Administration acknowledges the weaknesses and deficiencies in

View Audit 338388

Finding 519406 (2024-001)

Significant Deficiency 2024

City of Westminster, Maryland

MD

Questioned Costs Reporting Significant Deficiency

Staff turnover and vacancies during the fiscal year resulted in a few timesheets lacking supervisory approval. Additionally, the time sheet submission and approval process throughout the City is currently completed by paper or email. It is manual and cumbersome. To ensure time sheets are approved ti...

Staff turnover and vacancies during the fiscal year resulted in a few timesheets lacking supervisory approval. Additionally, the time sheet submission and approval process throughout the City is currently completed by paper or email. It is manual and cumbersome. To ensure time sheets are approved timely, the payroll coordinator will be auditing all timesheets every payroll and will follow up on those lacking approval to ensure they are approved and accurate. The City is also in the final stages of selecting new ERP software, which will be implemented during fiscal years 2026 and 2027. This new system will support electronic timesheets and approvals which will streamline the process and allow the payroll coordinator to audit the timesheets more efficiently.

View Audit 338355

Finding 519401 (2024-001)

Significant Deficiency 2024

First Place for Youth

CA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Management agrees with the auditors’ recommendation and will evaluate process improvements and additional employee training to ensure the youth intake file audit review process is fully implemented and executed going forward. The organization has already begun to train staff with the Contracts and C...

Management agrees with the auditors’ recommendation and will evaluate process improvements and additional employee training to ensure the youth intake file audit review process is fully implemented and executed going forward. The organization has already begun to train staff with the Contracts and Compliance Manager attending quarterly Program Director Meetings to report out on file compliance status. In addition, in the first quarter of Fiscal Year 2025, the Director of Practice Development incorporated the training curriculum for program file management into onboarding for new staff. Moving forward, the Director of Development and Compliance Manager will provide specific trainings during the agency-wide Intake Specialist meeting and the Program Manager meeting. These trainings will take place before the end of the calendar year.

View Audit 338349

Finding 519398 (2024-002)

Significant Deficiency 2024

Louisiana R-II School District

MO

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302

In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % pro...

In response to the findings on the andit of federal programs the district will implement the following: Each month when reporting our financials all federal grant accounts will be separated and will be reviewed for accuracy and to insure proper project codes are correct also expenditures for 1 % professional development will be reviewed for accuracy. All payment request for federal fund grants will be approved prior to submission by the Superintendent. Ann Wallace will provide this listing to the Superintendent for approval each month. Corrective Action Plan has been implemented July 25, 2024.

View Audit 338320 Questioned Costs: $1

Finding 519384 (2024-002)

Significant Deficiency 2024

Regional School Unit #4

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management Response/Corrective Action Plan: RSU #4 acknowledges the audit finding regarding the lack of documented evidence verifying contractors’ eligibility for federally funded projects. It is part of our process to check for suspension and debarment using the System for Award Management (SAM) da...

Management Response/Corrective Action Plan: RSU #4 acknowledges the audit finding regarding the lack of documented evidence verifying contractors’ eligibility for federally funded projects. It is part of our process to check for suspension and debarment using the System for Award Management (SAM) database; however, we did not retain sufficient evidence of these checks. Moving forward, we will ensure proper documentation is maintained to demonstrate compliance with federal guidelines. Corrective Action Plan: 1. Documentation Enhancement: ○ Action: Implement procedures to formally document SAM database checks for all vendors and contractors, ensuring that evidence of these checks is retained in procurement records. ○ Timeline: Effective immediately. ○ Responsible Party: Business Office Staff. 2. Training: ○ Action: Provide training to procurement staff on proper procedures for verifying and documenting vendor eligibility, including the importance of retaining evidence. ○ Timeline: Training completed within 30 days. ○ Responsible Party: Business Manager. 3. Monitoring and Review: ○ Action: Conduct periodic internal audits of vendor eligibility documentation to ensure compliance with updated procedures. ○ Timeline: Reviews conducted semi-annually starting January 1, 2025. ○ Responsible Party: Business Manager. Expected Outcome: These actions will ensure that RSU #4’s established process for verifying vendor eligibility is fully documented, thereby maintaining compliance with federal guidelines and safeguarding access to federal funding. We are committed to addressing this issue promptly and ensuring continued adherence to grant requirements.

View Audit 338288

Finding 519371 (2024-002)

Significant Deficiency 2024

San Bernardino Community College District

CA

Student Financial Aid Reporting Significant Deficiency

The San Bernardino Community College District acknowledges and understands the recommendations associated with the Special Tests and Provisions – Enrollment Reporting audit finding. The District has examined the elements detailed by the finding and is committed to implementing appropriate controls t...

The San Bernardino Community College District acknowledges and understands the recommendations associated with the Special Tests and Provisions – Enrollment Reporting audit finding. The District has examined the elements detailed by the finding and is committed to implementing appropriate controls to prevent future non-compliance. The District will enhance current internal controls, develop and implement new supporting procedures and institute best practices as part of this corrective action. Actions to be taken include: the improved collaboration between District Support Services, the Financial Aid Office, and the Admission and Records Office to ensure accurate enrollment data reporting. District staff shall report to the Financial Aid Office immediately after each submission is completed to the National Clearinghouse. The Financial Aid Office shall utilize NSLDS reports to ensure all records are submitted and modified in a timely manner. Immediate action has taken place to address this deficiency, and collaborative efforts will continue to ensure compliance in this reporting area by the start of the Spring 2025 semester.

View Audit 338261

Finding 519366 (2024-001)

Significant Deficiency 2024

Cerritos Community College District

CA

Student Financial Aid Reporting Significant Deficiency

View of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure student enrollment information is updated and accurate on the NSLDS Access website.

View Audit 338254

Finding 519365 (2024-005)

Significant Deficiency 2024

Sheridan County

WY

Questioned Costs Procurement, Suspension & Debarment Reporting

Significant Deficiencies in Internal Control over Compliance 2024-005 – Reporting Corrective Actions – Sheridan County Issue: Internal controls to the retention of documentation supporting data on ARPA reports submitted to the U.S. Department of Treasury were not followed. Corrective Action: ...

Significant Deficiencies in Internal Control over Compliance 2024-005 – Reporting Corrective Actions – Sheridan County Issue: Internal controls to the retention of documentation supporting data on ARPA reports submitted to the U.S. Department of Treasury were not followed. Corrective Action: • Grants Administrator will ensure that login access is maintained in the U.S. Department of Treasury portal. This includes signing up for email notification of pending due dates and communications released through the portal. • Grants Administrator will create a separate folder containing all projects and contracts that fall under ARPA funding. This folder will be updated monthly or as needed to ensure all documents are available for the annual audit. • Grants Administrator will coordinate with departments being awarded additional ARPA funding to ensure reporting requirements are met and completed within assigned timelines. Implementation of Corrective Action: • Corrective action will be implemented immediately to ensure reporting timelines are identified and met. • New folders to hold all projects, contracts, reporting information will be created for current and future projects. These folders will be made available to auditors as requested throughout the year as well as during the 2025 annual audit process.

View Audit 338247

Finding 519306 (2024-001)

Material Weakness 2024

Community School Corporation of Eastern Hancock County

IN

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

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by Sch...

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Tracy Wilson Contact Phone Number:317-408-1388 ext. 407 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will review and provide proof that multiple parties reviewed and confirmed the correct income eligibility guidelines in our software each year prior to making the applications available to parents. Anticipated Completion Date: Immediate

View Audit 338142

Finding 519301 (2024-009)

Significant Deficiency 2024

Victor Valley Union High School District

CA

Cash Management Reporting School Nutrition Programs

We agree with the auditor's comments, and the following actions have been taken to ensure all expenditures are allocated to the correct programs: 1. Prior to submitting the monthly meal claims to the California Nutrition Information & Payment System (CNIPS), a monthly meal count report is generated...

We agree with the auditor's comments, and the following actions have been taken to ensure all expenditures are allocated to the correct programs: 1. Prior to submitting the monthly meal claims to the California Nutrition Information & Payment System (CNIPS), a monthly meal count report is generated from MealTime, the point of sale program for each school site. 2. The montly meal count numbers are entered into CNIPS, and then the MealTime report is used to verify the meal counts match. 3.The Office Assistnant verifies the site claim numbers to ensure there are no errors or typos. Jason Hill, Director of Nutrition Services, is responsible for implementing this corrective action.

View Audit 338125

Finding 519299 (2024-001)

Material Weakness 2024

United Winthrop Tower Cooperative

IL

HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2024-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: November 6, 2024

View Audit 338095

Finding 519284 (2024-003)

Material Weakness 2024

Jackson County School District No 5

OR

Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.430

Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Titl...

Condition: The District was not in compliance with the Uniform Guidance as it was noted that management of the District was not preparing time and effort distribution records and could not produce source documentation to support the time and effort applied to payroll expense that was charged to Title I Grants to Local Education Agencies. Cause: The District's internal controls to identify and document employees that require support for time and effort charged to Title I Grants to Local Education Agencies were not effective for the year ended June 30, 2024. Auditor Recommendation: We recommend the District review their internal controls to strengthen processes and improve procedures. We recommend the District complete all required time and effort certiflcations in a timely manner. Plan of Action: Ashland School District will identify administrative-level staff to oversee federal programs, including Title I, to ensure compliance with all relevant Uniform Guidance activities. District and building staff will review guidelines and documentation requirements for all federal programs to improve record keeping and to allow appropriate review of federal program activities. Date of lmplementation: lmmediately and ongoing.

View Audit 338023 Questioned Costs: $1

Finding 519280 (2024-002)

Significant Deficiency 2024

Corona-Norco Unified School District

CA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

The District has reviewed the ESEA requirements with other departments and have implemented trainings to ensure adequate documentation for all students removed from the cohort is maintained in the system.

View Audit 337991

Finding 519279 (2024-004)

Significant Deficiency 2024

North Wasco County Sd #21

OR

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

Ensure Federal Programs are Complaint - All employees charged with federal program compliance have been instructed that private schools must receive equitable services

View Audit 337982

Finding 519277 (2024-001)

Significant Deficiency 2024

Page Unified School District No. 8

AZ

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

2024-01 Level of Effort Federal Assistance Listing Number: 84.041 Program Title: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: G. Matching, Level of Effort, Earmarking Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance...

2024-01 Level of Effort Federal Assistance Listing Number: 84.041 Program Title: Impact Aid Federal Agency: U.S. Department of Education Pass-Through Number: N/A Compliance Requirement: G. Matching, Level of Effort, Earmarking Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District appears to be supplanting M&O funding with Impact Aid funds. Criteria: (20 USC 7703(d)); 34 CFR Section 222.54; Title 34 Subtitle B Chapter II Part 222 Subpart 222.54. Section 7003(d) funds may not supplant any state funds (either general or special education state aid) that were or would have been available to the LEA for the free, appropriate public education of federally connected children with disabilities counted under Section 7003(d). Corrective Action: The District will implement monitoring procedures to review the effects of supplanting within the Impact Aid funds, to ensure compliance with federal guidance and the Uniform Grant Guidance. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager

View Audit 337968

Finding 519273 (2024-003)

Significant Deficiency 2024

Page Unified School District No. 8

AZ

Internal Control / Segregation of Duties Questioned Costs Cash Management

2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: Ju...

2024-003 Reporting Federal Assistance Listing Number: 10.553, 10.555, and 10.559 Program: Child Nutrition Cluster Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Pass-Through Number: ADE ED09-0001 Compliance Requirement: L. Reporting Award Period: July 1, 2023 – June 30, 2024 Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Questioned Costs: $4,397.30 of underreported claims Repeat Finding: This is not a repeat finding. Condition/Context: The District did not properly calculate, and report meal claims accurately for three of 4 months selected during the current year. This led to the District under-reporting $4,397.30 in student meal claims. Criteria: The Uniform Guidance compliance supplement. Local educational agencies (LEAs), institutions, and sponsors determine eligibility by comparing the data reported by the child’s household to published income eligibility guidelines. Child Nutrition Program claim forms should be supported by documentation showing the number of meals for which reimbursement was requested and document that the meals were served prior to the date of the reimbursement request. The claim reports should be filed on a timely basis. Corrective Action: The District will implement review procedures as part of the meal claim process to ensure claims reported match with District records. The District will ensure any over/under reporting is investigated and resolved in a timely manner. The District will review reports from FY24 and ensure any unclaimed meals are properly reconciled, as applicable. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Lori Wilson, Business Manager

View Audit 337968 Questioned Costs: $1

Finding 519272 (2024-001)

Significant Deficiency 2024

Dima V INC

DE

Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA V, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses ...

a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA V, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses in internal controls. Segregation of duties is essential to maintaining the integrity of our financial operations and ensuring that no single individual has unchecked control over critical financial processes. We are committed to addressing this concern and will take immediate action to implement the necessary changes, including hiring a bookkeeper and restructuring our financial workflows to ensure proper segregation of duties. b. Action(s) Taken or Planned on the Finding: 1. Immediately Institute Monthly Meetings: We will begin holding monthly meetings, starting January 2025, to review financial statements, budgets, and forecasts, as well as compliance-related data. These meetings will include key stakeholders and relevant team members, ensuring that we have timely discussions on financial status, variances, and any compliance-related issues. 2. Hire a Bookkeeper to Support Segregation of Duties: In the next 120 days we will proceed with the hiring of a bookkeeper to provide additional support for segregation of duties in our financial operations. The bookkeeper will be responsible for recording transactions and ensuring that tasks such as accounts payable, accounts receivable, and reconciliation are appropriately separated. This will enhance internal controls and minimize the risk of errors or fraud.

View Audit 337967

Finding 519271 (2024-001)

Significant Deficiency 2024

Dima Vi INC

DE

Internal Control / Segregation of Duties

a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA VI, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses...

a. Comments on the Finding and Each Recommendation: We concur with the finding that DIMA VI, Inc. requires segregation of duties. We recognize that the current structure does not adequately separate key financial responsibilities, which could lead to potential risks such as errors, fraud, or lapses in internal controls. Segregation of duties is essential to maintaining the integrity of our financial operations and ensuring that no single individual has unchecked control over critical financial processes. We are committed to addressing this concern and will take immediate action to implement the necessary changes, including hiring a bookkeeper and restructuring our financial workflows to ensure proper segregation of duties. b. Action(s) Taken or Planned on the Finding: 1. Immediately Institute Monthly Meetings: We will begin holding monthly meetings, starting January 2025, to review financial statements, budgets, and forecasts, as well as compliance-related data. These meetings will include key stakeholders and relevant team members, ensuring that we have timely discussions on financial status, variances, and any compliance-related issues. 2. Hire a Bookkeeper to Support Segregation of Duties: In the next 120 days we will proceed with the hiring of a bookkeeper to provide additional support for segregation of duties in our financial operations. The bookkeeper will be responsible for recording transactions and ensuring that tasks such as accounts payable, accounts receivable, and reconciliation are appropriately separated. This will enhance internal controls and minimize the risk of errors or fraud.

View Audit 337966

Finding 519266 (2024-001)

Material Weakness 2024

Triton School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by S...

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Tom McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Following eligibility guidelines being entered into the food service software, a secondary reviewer will sign off that the data was entered accurately. Anticipated Completion Date: immediate (12/11/24)

View Audit 337941

Finding 519263 (2024-002)

Significant Deficiency 2024

Rowan County, North Carolina

NC

Questioned Costs Special Tests & Provisions Significant Deficiency

Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges three instances where an employee’s file did not include a signed confidentiality document.A new orientation process has been implemented in which all new staff receive and review t...

Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges three instances where an employee’s file did not include a signed confidentiality document.A new orientation process has been implemented in which all new staff receive and review the agency’s confidentiality agreement, which is reviewed and signed with employee supervisor.The IT Security Office receives a list of new staff and follows up after orientation to collect and store the confidentiality agreement. Confidentiality training will continue to be provided on an annual basis for both the ESD and SWS divisions. The next annual training for both ESD and SWS will be completed in January 2025.

View Audit 337930

Finding 519261 (2024-001)

Material Weakness 2024

Rowan County, North Carolina

NC

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges nine instances of claims entered in EPI where adequate case documentation was not maintained. Nine case files did not include a signed form 1682. Revision of the Program Integrity ...

Name of Contact Person: Joshua Stutts & Alanna Burkhart Corrective Action/Management Response: The Agency acknowledges nine instances of claims entered in EPI where adequate case documentation was not maintained. Nine case files did not include a signed form 1682. Revision of the Program Integrity training process is expected to be completed by the end of January 2025 with implementation in February 2025. A copy of the training program curriculum will be available for review.

View Audit 337930

Finding 519257 (2024-006)

None 2024

County of King William, Virginia

VA

Reporting Internal Control / Segregation of Duties

The King William County Finance Department developed a reporting schedule to avoid missing deadlines and ensure timely State and Local Fiscal Recover Funds (SLFRF) compliance reporting. • KWC Finance created a reporting calendarwith specific deadlines. • KWC Finance uses calendar tools (e.g., Google...

The King William County Finance Department developed a reporting schedule to avoid missing deadlines and ensure timely State and Local Fiscal Recover Funds (SLFRF) compliance reporting. • KWC Finance created a reporting calendarwith specific deadlines. • KWC Finance uses calendar tools (e.g., Google Calendar, Outlook) to set reminders well in advance of each deadline.

View Audit 337925

Finding 519252 (2024-004)

Significant Deficiency 2024

Michigan Works! Southeast Consortium

MI

Cash Management Internal Control / Segregation of Duties § 200.302 § 200.305

December 27, 2024 Finding Number: 2024-004 Material Weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) (Workforce Innovation and Opportunity Act- WIOA) Finding Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2...

December 27, 2024 Finding Number: 2024-004 Material Weakness in Internal Control / Material Noncompliance – Cash Management (repeat comment) (Workforce Innovation and Opportunity Act- WIOA) Finding Condition: 1) The Consortium requested funds in advance of when the related disbursements were made, 2) the basis for the advances (requests) were not supported by appropriate documentation, and 3) authorization for requesting funds in advance was not obtained. Planned Corrective Action: The Consortium has carefully reviewed our policies and procedures and have made the necessary changes to ensure that cash draws are based on expenditures already incurred and that they are supported by transactions recorded in the general ledger. Cash draws continue to be “necessary and reasonable”. We strive to improve the timing of our cash draws, our grant reconciliations and to continually monitor our cash management to ultimately eliminate this issue. Responsible Contact Person: Shamar Herron (Executive Director) Sherron@mwse.org Anticipated Completion Date: March 2025 Respectfully, Shamar Herron

View Audit 337910

Corrective Action Plans

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