Corrective Action Plans

Finding 381067 (2023-006)

Material Weakness 2023

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303

Finding 2023-006 Finding Subject: Education Stabilization Fund-Equipment and Real Property Management and Reporting Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Equipment Management and Real Property Reporting.) Contact Person Respon...

Finding 2023-006 Finding Subject: Education Stabilization Fund-Equipment and Real Property Management and Reporting Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Equipment Management and Real Property Reporting.) Contact Person Responsible for Corrective Plan: Tina Fawks, Monica Young Contact Phone Number and Email Address: tfawks@gjcs.k12.in.us myoung@gjcs.k12.in.us 812-482-1801 Views of Responsible Officials: We agree with the Finding. Description of Corrective Plan: Equipment and Real Property: The School Corporation Treasurer will verify that the Assets updated by the third-party administrator will make sure the applicable federal guidelines are included on the asset schedule. Reporting: The Assistant Superintendent will prepare the Annual Report and the Treasurer will review the report prior to submission. Anticipation Completion Date: March 2024

View Audit 295824

Finding 381056 (2023-003)

Material Weakness 2023

Greater Jasper Consolidated Schools

IN

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

Finding 2023-003 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: (suggestion: The School Corporation had not properly designed or implemented internal controls over eligibility.) Contact Person Responsible for Corrective Plan: Dr. Tracy Lorey, Monica Young, April Hopf Co...

Finding 2023-003 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: (suggestion: The School Corporation had not properly designed or implemented internal controls over eligibility.) Contact Person Responsible for Corrective Plan: Dr. Tracy Lorey, Monica Young, April Hopf Contact Phone Number and Email Address 812-482-1801 tlorey@gjcs.k12.in.us myoung@gjcs.k12.in.us ahopf@gjcs.k12.in.us Views of Responsible Officials: We agree with the Finding. Description of Corrective Action Plan: The corporation meets virtually each year with the software vendor to set up all free/reduced lunch applications, federal income guidelines and forms. A certified and signed copy of the income guidelines will be kept on file to show the match between the guidelines and point of sale. The applications that are flagged by the system will be reviewed for approval or denied and a copy will be maintained for The State Board of Accounts for audit. Anticipation Completion Date: February 2024

View Audit 295824

Finding 381041 (2023-005)

Material Weakness 2023

Winneshiek Medical Center

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into considera...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into consideration budgeted 340B revenue, but included actual 340B revenue, and did not take into consideration Period 1 questioned costs that were replaced with excess lost revenue. In addition, the calculation was not reviewed and approved by a separate individual outside of the preparer. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813

Finding 381040 (2023-004)

Material Weakness 2023

Winneshiek Medical Center

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: Winneshiek Medical Center claimed expenses that had been reimbursed by another source. The Medical Center is a critical access hospital which means that a portion of their expenditures are covered by Medicare. The Medical Center did not decrease their expenses for the portion that was reimbursed by Medicare. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 reported these expenses that were reimbursed by other sources which made the report inaccurate as well. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813 Questioned Costs: $1

Finding 381035 (2023-001)

Significant Deficiency 2023

Shawano Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 295805

Finding 381023 (2023-007)

Significant Deficiency 2023

Minneapolis Special School District No. 1

MN

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Mana...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796

Finding 381022 (2023-004)

Material Weakness 2023

Minneapolis Special School District No. 1

MN

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP L...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796

Finding 381021 (2023-002)

None 2023

Minneapolis Special School District No. 1

MN

Questioned Costs Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Mana...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796 Questioned Costs: $1

Finding 381015 (2023-008)

Material Weakness 2023

Inglewood Unified School District

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from th...

Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Office Managers and Data Clerks need comprehensive training sessions on the importance of the removal of students from a graduation cohort as a federal requirement. These sessions will specifically focus on imparting knowledge about acceptable documentation for the removal of students from a graduation cohort. Staff members will receive guidance on the proper documentation required for various cohort codes, aiming to enhance accuracy in cohort reporting. Secondly, the district will actively support school sites in establishing a record retention process. This involves ensuring that when a student is removed from the graduation cohort, there is consistent and substantiated documentation in place in a centralized drive that can be accessed by all stakeholders. The emphasis lies on maintaining accurate and accessible records to support cohort reporting.

View Audit 295781

Finding 381013 (2023-001)

Significant Deficiency 2023

Catholic Community Services of Lane County, Inc.

OR

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.334

Checklists used during file review will be maintained in each client file. Checklists are available on Lane County's website under provider tools. When program ends, staff will store files in bankers boxes labeled by program, fiscal year and destruction date based on program requirements.

View Audit 295776

Finding 381012 (2023-001)

Material Weakness 2023

Louisiana Human Resources Dev. Institute

LA

Internal Control / Segregation of Duties

Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.

View Audit 295744

Finding 381008 (2023-001)

Significant Deficiency 2023

Boston University

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Reference: 2023-001 Reporting Finding: Forty-five students were identified during the audit where the disbursement date in the Common Origination and Disbursement (COD) system did not match the date the funds credited to the student’s account. Although the funds were credited within 5 days, the disb...

Reference: 2023-001 Reporting Finding: Forty-five students were identified during the audit where the disbursement date in the Common Origination and Disbursement (COD) system did not match the date the funds credited to the student’s account. Although the funds were credited within 5 days, the disbursement date in COD was not updated to reflect the actual date the funds credited to the student’s account and therefore did not meet the COD reporting rules. Contact Person: Julie Wickstrom, Assistant Vice President for Financial Assistance & Student Employment Corrective action: Boston University Financial Assistance has improved its quality controls to ensure these dates match and has taken steps to mitigate this reporting issue. To this end BU Financial Assistance is committed to the following action steps: 1. The COD disbursement schedule has been changed to only occur during defined business hours and only on defined days of the week (Monday and Wednesday). This change to the disbursement schedule allows BU to make sure the COD disbursement date is the same date as the federal financial aid credits to the individual student account. 2. Beginning with the 2024/2025 academic year, Boston University will transition from a homegrown mainframe system to PeopleSoft Campus Solutions. This system will allow us to more easily schedule jobs that ensure that the disbursement date in COD reflects the date the funds actually credit to the student’s BU student account. 3. Boston University will better utilize the COD reconciliation reports to monitor COD disbursement date inconsistencies with student account credits and make updates to COD when inconsistencies occur. This finding was also identified during a 2023 Department of Education Program Review and the corrective action plan was implemented at that time.

View Audit 295722

Finding 381004 (2023-006)

Material Weakness 2023

Greater Clark County Schools

IN

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

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deput...

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deputy Superintendent and Grant Administration khartlage@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The reimbursement request was submitted by grant department without a second review. New procedures now in place requires the grant department to submit data to business office. The business office reviews the data and prepares the reimbursement request. The request is then submitted back to grant office and the request is verified by grant administrative team, then verified by the deputy treasurer and finally the CFO. This control will assist in preventing errors in submissions. Anticipated Completion Date: Immediately

View Audit 295713

Finding 381003 (2023-005)

Significant Deficiency 2023

Greater Clark County Schools

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318

Finding 2023-005 – Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.c...

Finding 2023-005 – Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Brooke Lannan, Director of Special Education blannan@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When service contractors are needed for these types of services, the district will solicit from additional vendors to see if types of services can be provided to meet the needs of our students in our district. Quotes will be obtained if vendors are capable of meeting requirements. If vendors are not available to meet the requirements for the services requested the attempt and contact information will be noted via memorandum to the CFO of the research of various providers and the results of the research and the reasons why a vendor is selected; additionally, notes will be provided as to why others did not qualify. There is a procedure already in place for checking for Suspension, Disbarment for selected vendor. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380993 (2023-003)

Significant Deficiency 2023

Greater Clark County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-003 – Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater ...

Finding 2023-003 – Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The FSMC Food Service Director will ensure that they obtain a secondary review signature by the Deputy Treasurer to ensure accuracy of the reimbursement claim. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380988 (2023-002)

Material Weakness 2023

Greater Clark County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-002 – Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gcc...

Finding 2023-002 – Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The FSMC company will provide detail ledger and invoice sampling to the Deputy Treasurer to be reviewed digitally, which will be saved digitally and provided as evidence for next audit period. Anticipated Completion Date: February 2024

View Audit 295713

Finding 380983 (2023-001)

Material Weakness 2023

Greater Clark County Schools

IN

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

Finding 2023-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater...

Finding 2023-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Currently hand completed lunch applications are verified by the food service department, and reviewed by Deputy Treasurer/Food Service Liaison. The task of random verification for this process will be assigned to a staff position in the business office to check for eligibility compliance requirements. Anticipated Completion Date: April 2024

View Audit 295713

Finding 380975 (2023-003)

Significant Deficiency 2023

Birmingham-Southern College

AL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Contact Person: Susan Willard, Interim Director of Records Corrective Action: The College acknowledges the finding of certain students’ enrollment status changes were not reported timely or accurately to NSLDS in a timely manner to include the proper corrections to their enrollment status. The Col...

Contact Person: Susan Willard, Interim Director of Records Corrective Action: The College acknowledges the finding of certain students’ enrollment status changes were not reported timely or accurately to NSLDS in a timely manner to include the proper corrections to their enrollment status. The College experienced a glitch in its ERP system update that impeded the timeliness and made it difficult to retrieve students' data. This issue has since been corrected and the College is submitting the required data to the National Student Clearinghouse in a timely manner. Anticipated Completion Date: May 31, 2024

View Audit 295700

Finding 380970 (2023-005)

None 2023

Birmingham-Southern College

AL

Student Financial Aid Reporting Internal Control / Segregation of Duties

Contact Person: Donald Hollings, Controller Corrective Action: The Finance Office provided Financial Aid with the incorrect amount to report on the annual FISAP for 2022-2023. The amount reported was $22,069,69,744 rather than $19,859,744. The $22,069,744 was inverted and incorrect. The College w...

Contact Person: Donald Hollings, Controller Corrective Action: The Finance Office provided Financial Aid with the incorrect amount to report on the annual FISAP for 2022-2023. The amount reported was $22,069,69,744 rather than $19,859,744. The $22,069,744 was inverted and incorrect. The College will add another level of review before submitting the FISAP to mitigate this type of error. Anticipated Completion Date: May 31, 2024

View Audit 295700

Finding 380969 (2023-004)

Material Weakness 2023

Birmingham-Southern College

AL

Internal Control / Segregation of Duties Reporting § 200.512

Contact Person: Lane Estes, VP for Administration and Interim VP for Finance Corrective Action: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended Ma...

Contact Person: Lane Estes, VP for Administration and Interim VP for Finance Corrective Action: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse. Anticipated Completion Date: March 31, 2024

View Audit 295700

Finding 380965 (2023-008)

Material Weakness 2023

Pinecrest Academy of Northern Nevada

NV

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

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295695

Finding 380948 (2023-005)

Material Weakness 2023

Mater Academy of Northern Nevada

NV

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380945 (2023-004)

Significant Deficiency 2023

Mater Academy of Northern Nevada

NV

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

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the Maintenance of Effort reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff respo...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the Maintenance of Effort reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action:Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380943 (2023-002)

Significant Deficiency 2023

Great Hearts America - Texas

TX

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Finding #2023-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Planned corrective action: In November of 2023, Great Hearts America – Texas hire...

Finding #2023-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Planned corrective action: In November of 2023, Great Hearts America – Texas hired a Senior Director of Federal Programs. Prior to January 1, 2024, the Vice President of Finance will ensure, at a minimum monthly, that the finance department is meeting on a regular basis with Senior Director of Federal Programs to ensure compliance and documentation of federal programs such as Title I. Responsible officer: Kevin Byrne, Vice President of Finance Estimated completion date: January 1, 2024

View Audit 295685

Finding 380940 (2023-001)

Significant Deficiency 2023

Minnkota Power Cooperative, Inc.

ND

Internal Control / Segregation of Duties Cash Management Reporting

Contact Person - Brenda Sem Corrective Action Plan - Minnkota Power Cooperative, Inc. will implement policies and procedures that will ensure all federal funds that Minnkota Power Cooperative, Inc. is entitled to is being received and reports are reviewed and approved before they are submitted. Comp...

Contact Person - Brenda Sem Corrective Action Plan - Minnkota Power Cooperative, Inc. will implement policies and procedures that will ensure all federal funds that Minnkota Power Cooperative, Inc. is entitled to is being received and reports are reviewed and approved before they are submitted. Completion Date- Immediately

View Audit 295665

Corrective Action Plans

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