Corrective Action Plans

Finding 514464 (2024-001)

Significant Deficiency 2024

MT

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

Finding 2024-001: In order to ensure proper compliance with the Federal Perkins Loan Program, the CFO and Controller will review the sample of 25 promissory notes the auditors reviewed for the fiscal year 2024 audit, and immediately develop procedures to strengthen internal controls surrounding the ...

Finding 2024-001: In order to ensure proper compliance with the Federal Perkins Loan Program, the CFO and Controller will review the sample of 25 promissory notes the auditors reviewed for the fiscal year 2024 audit, and immediately develop procedures to strengthen internal controls surrounding the retention of documents. Although the College was unable to locate the promissory note in question, the College did have a physical file which contained information about the student and the Perkins Loan which was issued over 30 years ago, including correspondence with debt collection agencies and a remaining balance as of June 20, 2024. Effective September 30, 2017, the Perkins Loan Program was terminated and no new loans have been issued since that time.

View Audit 332801

Finding 514462 (2024-001)

Significant Deficiency 2024

Village of Hempstead Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-001 – Tenant Files Auditee’s Response and Planned Corrective Action HHA will take measures establish and utilize a check list as an internal control to be used by Housing Assistants to use during the recertification process to ensure all compliance requirements are met. The checklist w...

Finding 2024-001 – Tenant Files Auditee’s Response and Planned Corrective Action HHA will take measures establish and utilize a check list as an internal control to be used by Housing Assistants to use during the recertification process to ensure all compliance requirements are met. The checklist will be signed or initialed by the Housing Assistant, reviewed and signed by a member of management, and maintained in the tenants file. This checklist will serve as documentation that all compliance requirements are met. Planned Implementation Date of Corrective Action: December 5, 2023 Person Responsible for Corrective Action: Shereen Goodson, Executive Director Village of Hempstead Housing Authority Shereen Goodson, Executive Director

View Audit 332788

Finding 514453 (2024-002)

Significant Deficiency 2024

The Methodist University, Inc.

NC

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Kasi Turner, Registrar Corrective Action: Methodist University will enroll in the National Student Clearinghouse G from DV Process, which will eliminate the need to transmit a Graduates Only file. The student enrollment record will be updated to a graduated (G) status...

Name of Responsible Individual: Kasi Turner, Registrar Corrective Action: Methodist University will enroll in the National Student Clearinghouse G from DV Process, which will eliminate the need to transmit a Graduates Only file. The student enrollment record will be updated to a graduated (G) status based on the transmission of the Degree Verify file only (see process workflow graphic below). Additionally, we will review the G status records generated from the Degree Verify file to ensure that the status was accurately applied to each student's enrollment record. Any status not applied will be updated manually by an office team member. Our goal for enrollment in this program is 12/13/2024 in order to pilot for the fall 2024 degree conferral date. Lastly, we will update our end-of-term processing documents to remove the NSC Graduates Only file transmission and add the updated enrollment status review component once the Degree Verify file has been transmitted and processed by the NSC. Anticipated Completion Date: January 31, 2025

View Audit 332774

Finding 514452 (2024-001)

Significant Deficiency 2024

The Methodist University, Inc.

NC

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

Name of Responsible Individual: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days was before we had a process in place to prevent this issue from happening. As a result of this finding, Financial Aid and Accounting are reconciling ...

Name of Responsible Individual: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days was before we had a process in place to prevent this issue from happening. As a result of this finding, Financial Aid and Accounting are reconciling weekly to mitigate this issue. Anticipated Completion Date: This process was put into place for the Fall 2024 semester.

View Audit 332774

Finding 514399 (2024-001)

Significant Deficiency 2024

Northeast New Jersey Legal Services CORP

NJ

Questioned Costs Eligibility Significant Deficiency

Internal Control over Compliance and Other Matters Recommendation: The organization should design and implement controls to ensure an adequate review process is in place to review compliance with LSC Regulation 45 C.R.F. Part 1611 Eligibility as it relates to obtaining and maintaining signed retain...

Internal Control over Compliance and Other Matters Recommendation: The organization should design and implement controls to ensure an adequate review process is in place to review compliance with LSC Regulation 45 C.R.F. Part 1611 Eligibility as it relates to obtaining and maintaining signed retainer agreements and eligibility forms for cases requiring such documentation. There is no disagreement with the audit finding. Action taken in response to finding: NNJLS created a Case File Checklist Form and implemented a procedure in which all supervising attorneys must complete the form weekly by reviewing cases to ensure that required signed retainer agreements and eligibility documentation are obtained by the client and uploaded to the case management system. The supervising attorney must report their findings of the review weekly to the Executive Director, obtain any necessary signatures and/or documents, and upload the Case File Checklist Form and documents to the case management system. The supervising attorneys receive a weekly-generated report of cases from the case management system. Name of the contact person responsible for corrective action: Leah Ashe, Executive Director Planned completion date for corrective action plan: As of September 30, 2024, this procedure became effective for all supervising attorneys and will remain in effect with no anticipated expiration.

View Audit 332699

Finding 514390 (2024-005)

Significant Deficiency 2024

Independent School District No. 361

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Recommendation: We recommend that the District retain supporting documentation on file as required by federal guidelines for all transactions related to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to f...

Recommendation: We recommend that the District retain supporting documentation on file as required by federal guidelines for all transactions related to federal grants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure all documentation is kept. Name of the contact person responsible for corrective action: Phan Tu, Business Manager Planned completion date for corrective action plan: June 30, 2025

View Audit 332666

Finding 514375 (2024-004)

Significant Deficiency 2024

Danville Area Community College

IL

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College work to update the written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreeme...

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College work to update the written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: While the College's "written" information security program did not include the minimum requirements, all required activities were being performed. The College is in the process of updating its written information security program to achieve compliance with the Gramm-Leach-Bliley Act. Name of the contact person responsible for corrective action: Carl Lewis, Assistant Vice President and Chief Information Officer Planned completion date for corrective action plan: June 30, 2025

View Audit 332657

Finding 514374 (2024-003)

Significant Deficiency 2024

Danville Area Community College

IL

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

Student Financial Assistance Cluster – 84.063 and 84.268 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disag...

Student Financial Assistance Cluster – 84.063 and 84.268 Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The College utilizes a third-party, National Student Clearinghouse (NSC) to report to NSLDS. The College will report to NSC earlier to provide additional time to review and verify that accurate data was transferred from NSC to NSLDS. Name of the contact person responsible for corrective action: Jonathan Jett, Director of Financial Aid Planned completion date for corrective action plan: June 30, 2025

View Audit 332657

Finding 514372 (2024-001)

Material Weakness 2024

Danville Area Community College

IL

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid § 200.303

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreeme...

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The College is in the process of developing a new procedure which will be implemented in January 2025. Name of the contact person responsible for corrective action: Jonathan Jett,Director of Financial Aid Planned completion date for corrective action plan: January 2025

View Audit 332657

Finding 514357 (2024-004)

Material Weakness 2024

Western Community Unit School District #12

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL 84.425 Finding No.: 2024-004 Condition: The District's accounting function is controlled by a limited numb...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL 84.425 Finding No.: 2024-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be ware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to review and approving financial items and asking questions. It is not cost feasible to hire additional personnel.

View Audit 332648

Finding 514355 (2024-005)

Material Weakness 2024

Western Community Unit School District #12

IL

Internal Control / Segregation of Duties

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregatio...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS AUDIT Material Weakness U.S. Department of Education- Child Nutrition Cluster- AL 10.553 / 10.555 Finding No.: 2024-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be ware of this problem and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to review and approving financial items and asking questions. It is not cost feasible to hire additional personnel.

View Audit 332648

Finding 514348 (2024-002)

Significant Deficiency 2024

Dodge County Housing Authority

WI

Internal Control / Segregation of Duties

Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in revie...

Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in reviewing purchases and payments in addition to monitoring budgets and monthly financials. We will continue to segregate duties whenever possible and implement procedures to incorporate the above recommendation throughout the year and monitor, update or change internal controls and procedures as necessary. This action is continually monitored with an annual review of internal controls in place as of the date of this letter. Administrative staff has increased to allow duties to be further segregated. Contact Donna Braun at 920-386-2866 x 101.

View Audit 332635

Finding 514343 (2024-001)

Significant Deficiency 2024

Dodge County Housing Authority

WI

Reporting Internal Control / Segregation of Duties

We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries a...

We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries are reviewed prior to the audit submission. The Board of Commissioners will continue to monitor this situation and may attempt to fill future board positions with a member who has expertise to contribute to the review of financials or consider contracting an accounting firm to assist in preparation. The Executive Director and Supervisor will utilize accounting degrees and participate in trainings to further reduce the reliance on the audit firm in the March 2025 submission. Contact Donna Braun at 920-386-2866 x 101.

View Audit 332635

Finding 514329 (2024-001)

None 2024

National Church Residences of Zanesville, Oh D/b/a Zane Trace Village

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely and correctly.

View Audit 332621

Finding 514319 (2024-002)

Significant Deficiency 2024

Alpha One

ME

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

2024-002 – 93.432 ACL Centers for Independent Living Significant Deficiency and Noncompliance: One expense charged to this major federal award program lacked readily available support and 2 expenses did not have documented approval. Questioned Costs: Expenses charged to major federal award program...

2024-002 – 93.432 ACL Centers for Independent Living Significant Deficiency and Noncompliance: One expense charged to this major federal award program lacked readily available support and 2 expenses did not have documented approval. Questioned Costs: Expenses charged to major federal award program for which there was not readily available support or approval of expenditures was not documented totaled $558. Recommendation: Procedures should be implemented requiring documentation be maintained to support every expense charged to federal programs including documentation of approval of expenditures. Responsible Person for Corrective Action: Thomas Newman, Executive Director Corrective Action to be Taken: Management agrees with the audit findings and has already taken immediate corrective action by re-training accounting staff on the importance of maintaining all supporting documentation and obtaining the necessary approvals before processing any cash disbursements. To further strengthen internal controls, management is exploring the implementation of a system upgrade that would automate the documentation and approval process for expenditures charged to federal award programs. The anticipated completion date for this corrective action is 11/30/2024.

View Audit 332596 Questioned Costs: $1

Finding 514303 (2024-001)

Material Weakness 2024

East Pittsburgh Commons, Inc.

PA

Reporting Internal Control / Segregation of Duties

The Organization agrees with the findings and recommendation procedures have been implemented.

View Audit 332567

Finding 514298 (2024-004)

Material Weakness 2024

Independent School District 2164

MN

School Nutrition Programs Questioned Costs Cash Management

Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals:...

Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and submission of free and reduced meal counts to ensure they are supported and accurate. Anticipated Completion Date: June 30, 2025

View Audit 332561

Finding 514271 (2024-001)

Significant Deficiency 2024

Shawnee Community College District #531

IL

Questioned Costs Student Financial Aid Eligibility

Recommendation: The College should update its procedures and related calculations to factor in the current semester enrollment status when a student is close to the Lifetime Eligibility Usage max in order to ensure proper disbursement amounts. Action Taken: The Financial Aid office at SCC is in the...

Recommendation: The College should update its procedures and related calculations to factor in the current semester enrollment status when a student is close to the Lifetime Eligibility Usage max in order to ensure proper disbursement amounts. Action Taken: The Financial Aid office at SCC is in the process of developing a comprehensive policy and set of procedures that will provide detailed, step-by-step instructions for managing cases involving students who are approaching or have reached their Pell Lifetime Eligibility Used (LEU). The identified error has been thoroughly reviewed with the relevant employee. We expect the updated policy and procedures to be in place by March 2025. Upon completion and approval of the policy and procedures, the office will conduct in-house training to ensure all staff members are well-informed and equipped to implement these guidelines effectively.

View Audit 332517

Finding 514265 (2024-007)

Significant Deficiency 2024

Alameda Health System, A Public Hospital Authority

CA

Subrecipient Monitoring Cash Management Reporting § 200.303

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will ensure that the FEMA reimbursement requests have clear evidence of the individuals preparing and reviewing of the submission. Documentation will be maintained to evidence preparat...

Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. The Health System will ensure that the FEMA reimbursement requests have clear evidence of the individuals preparing and reviewing of the submission. Documentation will be maintained to evidence preparation and review process.

View Audit 332508

Finding 514255 (2024-003)

Material Weakness 2024

Monroe-Gregg School District

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2024-003 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Throug...

FINDING 2024-003 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation had not designed nor implemented a system of internal control to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) annual Data Collection reports (Reports) were complete and accurately submitted. The reports were prepared and submitted in JotForm, the online application used by the Indiana Department of Education to collect information, without an oversight or secondary review process in 2 place to prevent, or detect and correct, errors. During tie out of the Year 3 report, a variance between the underlying records and reported expenditures of $187,649 was noted due to the lack of effective controls surrounding annual data reporting. 84.425U expenditures submitted within the Year 3 report were overstated by $187,649. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will implement a formal review process over data reporting to ensure compliance with reporting requirements for federal awards. A Grant Coordinator has been hired and is already in place. Both the Grant Coordinator and Treasurer will review and sign off of required reporting and ensure it is completed in a timely manner. Responsible Party and Timeline for Completion: Andrew Grismore - Grant Coordinator and Moriah Crane - Treasurer will be responsible. These corrective measures are already in place.

View Audit 332497

Finding 514254 (2024-002)

Material Weakness 2024

Monroe-Gregg School District

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

FINDING 2024-002 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): ...

FINDING 2024-002 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Education Stabilization Fund and Activities Allowed or Unallowed. FINDING 2024-002 (Continued) Context: During the testing of payroll disbursements charged to the Education Stabilization Fund grant awards during the audit period, the following exceptions were noted: • For 16 payroll disbursements, in a sample of 40, management was unable to provide an approved employee contract or hourly rate ordinance to support the selected employees' bi-weekly pay rate. • For one transaction selection, an employee received a $730.43 one-time payment for a Teacher Appreciation Grant (TAG) funded by the 84.425U award. The Teacher Appreciation Grant has its own fund and is a state/local grant received to reward high-performing, eligible certified staff. The selected employee is a noncertified employee and did not qualify for a TAG award. There was no documentation provided to support work performed under this award to support allowability of the cost incurred. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure records of approved contracts are maintained for all employees and that payroll charged to federal awards is reviewed each pay period for allowability. The HR Coordinator is currently storing each contract both by hard copy in the employee file and digitally in our software. The Deputy Treasurer/Payroll Coordinator reviewing the distribution report prior to payroll submission. The Treasurer is also reviewing and will sign off on the distribution report for each payroll. Responsible Party and Timeline for Completion: Kelli Kizzee - HR Coordinator, Jessica Elliot - Payroll Coordinator, Moriah Crane - Treasurer. The process is already in place.

View Audit 332497 Questioned Costs: $1

Finding 514252 (2024-004)

Material Weakness 2024

Monroe-Gregg School District

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2024-004 Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027 Federal Award Numbers and Years (or Other...

FINDING 2024-004 Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Number: 84.027 Federal Award Numbers and Years (or Other Identifying Numbers): H027A220084, H027A230084 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Special Education Cluster and Activities Allowed or Unallowed. Context: During the testing of a sample of 40 payroll disbursements charged to the Special Education Cluster during the audit period, the following exceptions were noted: • For eight transactions selected, management was unable to provide an approved contract to support the selected employees' bi-weekly pay rate. • For two transactions selected, management was unable to provide approved timecards for the selected hourly employee and time period. • For seven transactions selected, management was unable to provide time and effort logs to support the allocation of one employee's salary between the federal grant and the Education fund. The lack of controls was systematic throughout the audit period. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure records of approved contracts and approved timecards are maintained for all employees. Management will ensure payroll charged to federal awards is reviewed each pay period for allowability. The HR Coordinator is currently storing each contract both hard copy in the employee file and digitally in our software. The Deputy Treasurer/Payroll Coordinator will review the distribution report prior to payroll submission. As time cards are being approved in our software system, a print out of the approvals will be maintained for each payroll. The Treasurer will review and sign off on the distribution and approval report for each payroll. Responsible Party and Timeline for Completion: Kelli Kizzee - HR Coordinator, Jessica Elliot - Payroll Coordinator, Moriah Crane - Treasurer. The process is already except for the printed time card approval report which will be in place starting with the January 2025 payrolls.

View Audit 332497

Finding 514238 (2024-002)

Significant Deficiency 2024

Berkeley School District 87

IL

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Berkeley School District No. 87 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2024 Corrective Action Plan Finding No.: 2024-002 Condition: During our audit of the Child Nutrition Cluster, we identified that the client did not have adequate disbursement controls in place. S...

Berkeley School District No. 87 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2024 Corrective Action Plan Finding No.: 2024-002 Condition: During our audit of the Child Nutrition Cluster, we identified that the client did not have adequate disbursement controls in place. Specifically, duplicate invoices on multiple occasions were entered into the client’s software system due to typographical errors, resulting in payments being made twice to each vendor for the same service. Plan: The District will implement stronger internal controls over the disbursement process. This includes establishing a review and approval process for all invoices before payment, implementing software controls to detect duplicate invoices, and/or providing training to staff on proper invoice processing procedures to minimize typographical errors. Anticipated Date of Completion: 06/30/2025 Name of Contact Person: Irene Daciuk Management Response: See above

View Audit 332446

Finding 514236 (2024-001)

Significant Deficiency 2024

Boston Area Rape Crisis Center, Inc.

MA

Questioned Costs Reporting Significant Deficiency § 200.512

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website...

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.

View Audit 332431

Finding 514201 (2024-003)

None 2024

Sweetwater Union High School District

CA

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

Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements.

View Audit 332409 Questioned Costs: $1

Corrective Action Plans

Filters