Corrective Action Plans

Finding 518476 (2024-002)

None 2024

Trinity Bible College and Graduate School

ND

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

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The Financial Aid Office will include weekends in the break days identified in the Return to Title IV schedules created on the COD.gov site. All federal aid will be included in R2T4 calculations. These two issues which came out in...

Inaccurate Return of Title IV Funds (R2T4) Planned Corrective Action: The Financial Aid Office will include weekends in the break days identified in the Return to Title IV schedules created on the COD.gov site. All federal aid will be included in R2T4 calculations. These two issues which came out in the audit were resolved and implemented before the fall 2024 semester. Another person will review the R2T4 form before the process is finalized. Person Responsible for Corrective Action Plan: Wes Brothers, Financial Aid Director Anticipated Date of Completion: 08/15/2024

View Audit 336933

Finding 518461 (2024-004)

Significant Deficiency 2024

City of Battle Creek

MI

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effe...

Finding: 2024-004 – Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Program: Community Development Block Grants/Entitlement Grants (ALN 14.218); U.S. Department of Housing and Urban Development; Direct award; All project numbers. Auditor Description of Condition and Effect: During our audit procedures over the City's annual PR-26 reports and the annual CAPER, we noted that none of the reports were subject to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. We also noted that the CAPER was submitted as required, but contained financial data that did not agree to the City's underlying accounting records for the reporting period as required. The City's annual PR-26 report did not agree to the annual CAPER by approximately $435,000 and needed to be resubmitted to HUD. As a result of this condition, the City did not fully comply with the requirements of the grant and filed reports that contained financial errors. Auditor Recommendation: We recommend that reports required to be submitted to the oversight agency that contain financial information be reviewed and approved by the finance department to ensure accuracy of the financial information. Corrective Action: The City acknowledges the issues noted with reporting in the Community Development Block Grant Program. Finance and Community Development will work together to strengthen programmatic and financial reporting so that it is both timely and accurate. Staff working on this grant are new to their positions since the last time the program was audited, and are committed to reviewing policies and procedures to make sure reporting is completed appropriately. Responsible Person: Aaron Kuhn, Revenue Services Director and Marcie Gillette, Community Services Director Anticipated Completion Date: June 30, 2025

View Audit 336917

Finding 518453 (2024-001)

Significant Deficiency 2024

Davie County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-001 Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) syste...

Finding 2024-001 Name of Contact Person: Robin M. West, Assistant County Manager/Chief Financial Officer Corrective Action/Management Response: Davie County Health and Human Services staff will review documentation supporting claims entered into the NC Fast Enterprise Program Integrity (“EPI”) system for accuracy and completeness. The supervisor reviews all 1682 forms for accuracy and quality control prior to entering the claim into NCFAST. The cases identified in error were the result of training and processing issues related to a former employee. DSS will properly train employees and address any future processing issues immediately through quality control procedures. Proposed Completion Date: Immediately and ongoing.

View Audit 336913

Finding 518427 (2024-002)

None 2024

University of St. Thomas

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Reference Number: 2024-002 Finding: Other Instance of Noncompliance and Deficiency Status: In-progress Corrective Action: The University did not complete a Return to Title IV refund calculation within 45 days after a student had withdrawn from UST. The Assistant Director of Financial Aid ru...

Reference Number: 2024-002 Finding: Other Instance of Noncompliance and Deficiency Status: In-progress Corrective Action: The University did not complete a Return to Title IV refund calculation within 45 days after a student had withdrawn from UST. The Assistant Director of Financial Aid runs a query once a month to find students who have received Title IV or state aid and have withdrawn. The student in question did not appear on the query when we believe they should have, but was on the subsequent report. We have changed our procedures to run the query and complete Return to Title IV calculations weekly, rather than monthly. We believe this will help us find any discrepancies more quickly. We also reviewed the query and made some edits to attempt to increase accuracy. Person(s) Responsible for Implementing: Lynda McKendree, Dean of Scholarships and Financial Aid and Thuylieu Aligo, Assistant Director of Scholarships and Financial Aid Implementation Date: 09/01/2024

View Audit 336808

Finding 518425 (2024-001)

Significant Deficiency 2024

University of St. Thomas

TX

Special Tests & Provisions Questioned Costs Student Financial Aid

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that...

Reference Number: 2024-001 Finding: Other Instance of Noncompliance and Significant Deficiency Status: In-progress Corrective Action: Following our analysis, we have concluded that adjusting our data transmission schedule to NSC will help prevent future last minute data anomalies, ensuring that a final transmission for the term always occurs after the end date of each term. Additionally, we have identified a potential issue where NSC may fail to send graduate records to NSLDS for students who immediately re-enroll in the subsequent semester. Due to timing between the submission from NSC to NSLDS, the newer enrollment appears to be overriding the previously sent graduation record, preventing the graduation record from being sent to NSLDS. To address this, we will create a dedicated report to identify students in this situation and manually update NSLDS with the missed graduation data. Finally, there were isolated cases where a historical date adjustment was made to generate an auxiliary outcome (e.g., a grade change of Withdrawal instead of Withdrawal Failing), which made it appear as though a record change wasn't submitted in a timely manner. For these, we will discontinue this practice and employ an alternative method to derive the desired outcome (e.g., additional grade change transactions input after the withdrawal with no date adjustment). Person(s) Responsible for Implementing: Mike Acosta, Institutional Analyst, Nathan Dugat, Registrar, Lynda McKendree, Dean of Scholarships and Financial Aid Implementation Date: 11/01/2024

View Audit 336808

Finding 518402 (2024-002)

Material Weakness 2024

Concept Health System, INC

FL

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

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization.

View Audit 336781 Questioned Costs: $1

Finding 518400 (2024-004)

Significant Deficiency 2024

City of Belmont

NC

Questioned Costs Reporting Significant Deficiency

Significant Deficiency Non-Compliance Finding 2024-004: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds when closing several projects. The City will co...

Significant Deficiency Non-Compliance Finding 2024-004: Name of Contact Person: Jared Pyles, Finance Director Corrective Action: The City mistakenly reported budgeted costs rather than cumulative costs as part of the compliance reporting for ARPA Funds when closing several projects. The City will correct on its next reporting. Proposed Completion Date: Immediately.

View Audit 336768

Finding 518397 (2024-004)

Material Weakness 2024

City of Albemarle

NC

HUD Housing Programs Material Weakness Special Tests & Provisions

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE ce...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE certifications. The HCV Manager has also successfully obtained the NSPIRE certification. Coordination of Inspections The Executive Director and HCV Manager ensure the inspector is informed of potential lease-ups promptly. The receptionist collaborates with the inspector to schedule inspections efficiently. The inspector and receptionist have addressed outstanding inspections and will continue to work together to ensure timely scheduling of all future inspections. Review of HUD PIC Reports The Executive Director and HCV Manager will review and discuss the HUD PIC report monthly, or more frequently, if necessary, to maintain oversight and compliance. Training for Inspection Documentation The HCV inspector will receive training on accurately entering all inspection appointments into the Management Software system. This will enhance tracking and ensure comprehensive documentation of inspection activities. Proposed Completion Date: Immediately and ongoing.

View Audit 336755

Finding 518396 (2024-003)

Material Weakness 2024

City of Albemarle

NC

HUD Housing Programs Special Tests & Provisions Material Weakness

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE ce...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE certifications. The HCV Manager has also successfully obtained the NSPIRE certification. Coordination of Inspections The Executive Director and HCV Manager ensure the inspector is informed of potential lease-ups promptly. The receptionist collaborates with the inspector to schedule inspections efficiently. The inspector and receptionist have addressed outstanding inspections and will continue to work together to ensure timely scheduling of all future inspections. Review of HUD PIC Reports The Executive Director and HCV Manager will review and discuss the HUD PIC report monthly, or more frequently, if necessary, to maintain oversight and compliance. Training for Inspection Documentation The HCV inspector will receive training on accurately entering all inspection appointments into the Management Software system. This will enhance tracking and ensure comprehensive documentation of inspection activities. Proposed Completion Date: Immediately and ongoing.

View Audit 336755

Finding 518395 (2024-002)

Material Weakness 2024

City of Albemarle

NC

HUD Housing Programs Eligibility Material Weakness

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.

View Audit 336755

Finding 518394 (2024-001)

Material Weakness 2024

City of Albemarle

NC

Questioned Costs HUD Housing Programs Eligibility

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...

Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.

View Audit 336755 Questioned Costs: $1

Finding 518390 (2024-003)

Material Weakness 2024

New Albany-Floyd County Consolidated School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursemen...

Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursement, there was an overstatement of $9,976 and on another an understatement of $1,467. This resulted in a net over reimbursement $8,509 in the testing sample. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new person has been hired in this position. A manager will review claim reimbursements. Anticipated Completion Date: Immediate correction.

View Audit 336751 Questioned Costs: $1

Finding 518382 (2024-001)

Material Weakness 2024

New Albany-Floyd County Consolidated School Corporation

IN

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

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the ...

Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A manager will review eligibility determination and guidelines moving forward. Anticipated Completion Date: Immediate correction.

View Audit 336751

Finding 518381 (2024-005)

Significant Deficiency 2024

Solano Community College District

CA

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

Recommendation: We recommend that the District implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: Student’s award was adjusted to appropriately match the EFC of a subsequent ISIR that had not been processed at the time of awa...

Recommendation: We recommend that the District implements a process that will ensure all Title IV funds are awarded at proper amounts. Action taken in response to finding: Student’s award was adjusted to appropriately match the EFC of a subsequent ISIR that had not been processed at the time of awarding. Evidence of that change was provided to auditors in July 2024. Refresher training was provided to analysts to improve monitoring the output files of the ISIR import process (RCRTPxx) that identifies subsequent ISIRs received for students with locked records. Names of the contact persons responsible for corrective action: Patrick Scott and Anna Marie Troupe Planned completion date for corrective action plan: July 2024

View Audit 336749 Questioned Costs: $1

Finding 518377 (2024-004)

Significant Deficiency 2024

Solano Community College District

CA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties § 200.303

Recommendation: We recommend the District re-evaluate their procedures for providing up-to-date URL information to the Department of Education. Action taken in response to finding: This is a relatively new requirement that was overlooked, and we are happy that the auditors found it. The District ha...

Recommendation: We recommend the District re-evaluate their procedures for providing up-to-date URL information to the Department of Education. Action taken in response to finding: This is a relatively new requirement that was overlooked, and we are happy that the auditors found it. The District has submitted the URL for its contracts with BankMobile to the Department’s website. If the URL for those contracts should change, then the District will need to update those URLs. Please note that the public-facing database of those URLs is updated irregularly—the last update was in January of 2024—and any future submission should have a date stamp somehow attached for future audits. There is a very real possibility that a school could provide this information, but not have it reflected in the database. Names of the contact person responsible for corrective action: Patrick Scott, Dean –Financial Aid, Anna Marie Troupe, Financial Aid Supervisor Planned completion date for corrective action plan: December 2024

View Audit 336749

Finding 518373 (2024-003)

Significant Deficiency 2024

Solano Community College District

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

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

Questioned Costs Reporting School Nutrition Programs

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

Corrective Action Plans

Filters