Corrective Action Plans

Finding 1190905 (2025-003)

Material Weakness 2025

Kuumba Community Health & Wellness Center Inc. Dba New Horizons Health

VA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.333

The organization has developed and implemented a standardized documentation process to ensure that all data submitted is fully supported and traceable to source documentation. Responsible staff have been trained to retain and reference appropriate supporting records for each data element prior to su...

The organization has developed and implemented a standardized documentation process to ensure that all data submitted is fully supported and traceable to source documentation. Responsible staff have been trained to retain and reference appropriate supporting records for each data element prior to submission. A supervisory review step has been added to verify that documentation is complete, accurate, and clearly tied to the reported data before final submission.

View Audit 395197

Finding 1190893 (2025-001)

Material Weakness 2025

Northwest Nazarene University

ID

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding...

Title: Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar’s Office and the Financial Aid Office jointly reviewed the processes and data-entry practices related to enrollment reporting to ensure they are applied consistently and accurately. A plan has been implemented to provide ongoing training for employees responsible for managing reporting data. In addition, both offices established clearer communication channels to support timely and accurate updates and agreed to conduct an annual review of these processes to maintain continued alignment. Name(s) of the contact person(s) responsible for corrective action: Stephen Field Planned completion date for corrective action plan: 3/18/2026

View Audit 395188

Finding 1190887 (2025-002)

Material Weakness 2025

Waldorf University

IA

Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring

Waldorf University was surprised by this finding. In response, several meetings were held, and a clear process was designed to mitigate issues related to uncashed checks. The University accepts the findings and believes the new software will aid in producing accurate reports. Waldorf University is a...

Waldorf University was surprised by this finding. In response, several meetings were held, and a clear process was designed to mitigate issues related to uncashed checks. The University accepts the findings and believes the new software will aid in producing accurate reports. Waldorf University is also reorganizing its departmental structure to strengthen oversight and ensure a thorough review of financial reports and account records.

View Audit 395184

Finding 1190885 (2025-001)

Material Weakness 2025

The Nc Youth Violence Prevention Center

NC

Reporting Internal Control / Segregation of Duties

Management agrees with the finding and will implement additional procedures to improve the year end closing and financial reporting process.

View Audit 395171

Finding 1190871 (2025-102)

Material Weakness 2025

Espiritu Community Development Corporation

AZ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.400 § 200.405

Condition: Expenditures for the Child and Adult Care Food Program were incorrectly reported as expenditures to other nutrition programs. Recommendation: The auditors recommend that the School properly identify and report nutrition program expenditures by program. Contact Name: Anastacia Europa Ruiz,...

Condition: Expenditures for the Child and Adult Care Food Program were incorrectly reported as expenditures to other nutrition programs. Recommendation: The auditors recommend that the School properly identify and report nutrition program expenditures by program. Contact Name: Anastacia Europa Ruiz, Chief Operating Officer Corrective Action Planned: The School Management will identify nutrition program expenditures by each separately funded program and report such expenditures by each separately funded program. Anticipated Completion Date: June 30, 2026

View Audit 395158

Finding 1190851 (2025-002)

Material Weakness 2025

Independent School District No. 624

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.553, 10.555, 10.556, 10.582, AND 10.559) 2025-002 Internal Control Over Compliance With Federal Suspension and Debarment Re...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION – CHILD NUTRITION CLUSTER (ALN 10.553, 10.555, 10.556, 10.582, AND 10.559) 2025-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal programs. During our audit, we noted the District did not have sufficient controls in place within its child nutrition cluster federal programs to ensure compliance with federal requirements related to assuring that the District was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to assure that district personnel are following the requirements of the Uniform Guidance related to suspension and debarment, including maintaining appropriate documentation. Official Responsible – Andi Johnson, Director of Finance. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – Andi Johnson, Director of Finance, will review and update procedures relating to suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future.

View Audit 395145

Finding 1190846 (2025-101)

Material Weakness 2025

Cholla Academy Dba Westland School

AZ

School Nutrition Programs Internal Control / Segregation of Duties

We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and A...

We have prepared the following corrective action plan as required by the standards applicable to financial audits contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Specifically, for each finding we are providing you with the names of the contact people responsible for corrective action, the corrective action planned, and the anticipated completion date. 2025-101 Material Weakness in Internal Controls Over Compliance: Reporting Recommendation: To help ensure that monthly meal counts are mathematically accurate, management should implement a formal reconciliation process where a designated official—other than the individual who prepared the report—performs a crosscheck of the Monthly Claim for Reimbursement against the Daily Meal Count Tally Sheets. Action Taken: Management will review and update its policies and procedures, if necessary, to ensure the number of meals claimed for reimbursement agrees with the meal count sheet. Contact person: Kathy Couch, Prinicpal Completion date: Fiscal year 2026

View Audit 395140

Finding 1190843 (2025-002)

Material Weakness 2025

Housing and Redevelopment Authority of Fergus Falls

MN

Reporting Internal Control / Segregation of Duties

Recommendation: The Authority should continue to review internal controls currently in place and improve internal controls over financial reporting so that financial statements are in compliance with generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Acti...

Recommendation: The Authority should continue to review internal controls currently in place and improve internal controls over financial reporting so that financial statements are in compliance with generally accepted accounting principles. Views of Responsible Officials and Planned Corrective Actions: The Authority will continue to review the accounting system and related financial reporting system to identify and correct material misstatements to the financial statements.

View Audit 395123

Finding 1190842 (2025-001)

Material Weakness 2025

Housing and Redevelopment Authority of Fergus Falls

MN

Internal Control / Segregation of Duties

Recommendation: Although it may not be economically feasible for the Authority to attain an ideal segregation of duties environment, the Authority can periodically observe and evaluate its current structure to make improvements when considered necessary. Views of Responsible Officials and Planned Co...

Recommendation: Although it may not be economically feasible for the Authority to attain an ideal segregation of duties environment, the Authority can periodically observe and evaluate its current structure to make improvements when considered necessary. Views of Responsible Officials and Planned Corrective Actions: The Authority has determined the benefit of adequately segregating duties is less than cost. Based on the assessment, the Authority is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where lack of segregation of duties exists and where there are higher risks of error or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. 4. Monitors the effectiveness of the above actions and makes changes as considered necessary.

View Audit 395123

Finding 1190829 (2025-011)

Material Weakness 2025

Second Judicial District Court

NM

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.1

Recommendation We recommend implementing a Program Improvement Plan between the Title IV-E team and Fostering Connections to ensure that adoption cases potentially eligible for extended subsidies are processed promptly upon consideration, with the necessary agreements executed in a timely manner, i....

Recommendation We recommend implementing a Program Improvement Plan between the Title IV-E team and Fostering Connections to ensure that adoption cases potentially eligible for extended subsidies are processed promptly upon consideration, with the necessary agreements executed in a timely manner, i.e., before the children in question turn 18. Management Response Corrective Action The Office of Performance and Accountability Director will work with the Adoption and Kinship Unit Supervisor to establish a biannual review of payments to adoptive parents to verify if cases need to be closed. Due Date of Completion: June 30, 2026 Responsible Person(s) Office of Performance and Accountability Director

View Audit 395103

Finding 1190826 (2025-001)

Material Weakness 2025

Bremer County, Iowa

IA

Internal Control / Segregation of Duties

We realize segregation of duties is difficult with a limited number of office employees. However, the control activities should be reviewed to obtain the maximum internal control possible under the circumstances.

View Audit 395095

Finding 1190811 (2025-010)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

FINDING 2025-010 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the allowable costs during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and H...

FINDING 2025-010 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the allowable costs during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and HR leader post June 30, 2025 – these enhanced controls and processes have been put in place, and all payroll and other expenses are detailed, supported, and filed appropriately. Anticipated Completion Date: Completed Fall 2025 and Ongoing

View Audit 395082

Finding 1190809 (2025-009)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Student Financial Aid Reporting

FINDING 2025-009 Name of Responsible Individual: Lisa Simon, CPA, CFO, Terri Helt, Senior Accountant, Tracy Jenkins, Student Account Billing Coordinator, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: The University acknowledges the FISAP report was filed with incorrect data and...

FINDING 2025-009 Name of Responsible Individual: Lisa Simon, CPA, CFO, Terri Helt, Senior Accountant, Tracy Jenkins, Student Account Billing Coordinator, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: The University acknowledges the FISAP report was filed with incorrect data and not amended in a timely manner. The University has developed a series of internal controls and procedures to ensure that the data provided for the FISAP will be accurate going forward. Wheeling University worked with ECSI regarding Perkins information. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. ECSI has been updated with the Cash on Hand documents that we have from the Department of Education. The University is currently working with ECSI so that we are able to submit Perkins information/files to the Department of Education. Anticipated Completion Date: June 2026

View Audit 395082

Finding 1190803 (2025-008)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

FINDING 2025-008 Name of Responsible Individual: Tracey Jenkins, Student Account Billing Coordinator/Lisa Simon, CPA, CFO Corrective Action: Wheeling University worked with ECSI regarding Perkins information last year. With the Perkins program ending, we realized that we needed to move in the direct...

FINDING 2025-008 Name of Responsible Individual: Tracey Jenkins, Student Account Billing Coordinator/Lisa Simon, CPA, CFO Corrective Action: Wheeling University worked with ECSI regarding Perkins information last year. With the Perkins program ending, we realized that we needed to move in the direction of closing out Perkins files/information. The University is currently working with ECSI so that we can submit Perkins information/files to the Department of Education. We have gathered information (promissory notes, bankruptcy details, payment information, etc.) as we have been able to locate it, and and we have sorted account in alpha order to assist ECSI with the process. We will continue to update this process. Anticipated Completion Date: June 2026

View Audit 395082

Finding 1190802 (2025-007)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Student Financial Aid Internal Control / Segregation of Duties Reporting

FINDING 2025-007 Name of Responsible Individual: Lisa Simon, CFO, Terri Helt, Senior Accountant, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: Wheeling University acknowledges that we were not in compliance with the 15-day reporting window for a couple of the students in questi...

FINDING 2025-007 Name of Responsible Individual: Lisa Simon, CFO, Terri Helt, Senior Accountant, & Dylan J. Nowakowski, Director of Financial Aid Corrective Action: Wheeling University acknowledges that we were not in compliance with the 15-day reporting window for a couple of the students in question. This is due to the fact that the University is on HCM1 and has to do refunds prior to the export to COD. We know this is a finding for multiple departments and internal controls. With that, there was a delay on these two students that were outside the 15-day window. We now have a policy and procedure in place for the HCM1 work flow. Also, have new staff in place to regulate this, so that we always are following the regulations and staying compliant. The procedure is to make sure we do not have this finding again and that we stay in compliance with the Department of Education reporting requirement. Anticipated Completion Date: September 2025 and Ongoing

View Audit 395082

Finding 1190800 (2025-006)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

FINDING 2025-006 Name of Responsible Individual: Rachel Heavilin, HR Generalist/Payroll Corrective Action: The payroll Process for Federal Work Study: Student punches in on a computer or cell phone to log in and out when working at the start of their shift and the end of their shift. Timecards can b...

FINDING 2025-006 Name of Responsible Individual: Rachel Heavilin, HR Generalist/Payroll Corrective Action: The payroll Process for Federal Work Study: Student punches in on a computer or cell phone to log in and out when working at the start of their shift and the end of their shift. Timecards can be approved by their supervisor/manager daily, weekly, or by the pay period which is every two weeks. The pay period ends on a Friday with the payroll processing to begin on the following Monday. On that Monday, all timecards must be corrected/updated and approved before they can be processed. Timecards with errors cannot be processed. Once the new HR and Payroll leader arrived, she instituted this approval process and requirement and checks and balances. Staff are trained in these processes upon hiring as well. Anticipated Completion Date: November 2025

View Audit 395082

Finding 1190799 (2025-005)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

FINDING 2025-005 Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been...

FINDING 2025-005 Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of five days or more, then the R2T4 would have been accurate. The R2T4 process has been working correctly following our R2T4 policy to make sure the days are correct in the system before the R2T4 is submitted. For the years moving forward this will be verified before any R2T4 is calculated and submitted. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2025

View Audit 395082

Finding 1190795 (2025-004)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

FINDING 2025-004 Name of Responsible Individual: Tracy Jenkins, Student Account Billing Coordinator Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an ...

FINDING 2025-004 Name of Responsible Individual: Tracy Jenkins, Student Account Billing Coordinator Corrective Action: We recognized that students were not receiving the Right to Cancel notifications in a timely manner. We also understood the need for students to receive this information to make an important educational/fiscal decision. As of September 2023, on a monthly basis, notifications were sent to student University emails and parent’s personal email (Plus Loan recipients) informing them of their Right to Cancel. There was one student that was at 31 days and this process has been updated. Anticipated Completion Date: January 2025

View Audit 395082

Finding 1190792 (2025-002)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Cash Management Student Financial Aid Internal Control / Segregation of Duties

FINDING 2025-002 Name of Responsible Individual: Terri Helt, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls to ensure accurate, timely, and consistent reporting. In addition, this has created a reasonable transitio...

FINDING 2025-002 Name of Responsible Individual: Terri Helt, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls to ensure accurate, timely, and consistent reporting. In addition, this has created a reasonable transition plan during employee turnover, as well as ensures proper and timely filings. The corrective action involves drawing down the funds from the G5 federal website and issuing refunds to students that day. There is a checks and balance process built in, so multiple staff members are involved with the process. The financial aid department calculates the amount of a federal drawdown and relays that information to the business department. The senior accountant draws the appropriate amount of federal financial aid. The student accounts billing coordinator applies aid to the various student accounts in the software. After the aid has been applied, the student accounts billing coordinator determines if a refund is due to the students. Any student that is entitled to a refund will be cut for a refund check that day. The students will then have a window of opportunity to come pick up the refund checks. Within two business days, any students who have not picked up their refund checks will have them mailed to their address on file with the University. This process has been developed to ensure that students receive their refunds in a timely and accurate manner. Anticipated Completion Date: Completed July 2025 and Ongoing

View Audit 395082

Finding 1190785 (2025-002)

Material Weakness 2025

Aids Council of Northeastern New York, Inc. D/b/a Alliance for Positive Health

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.414

Starting in May 2024, the Alliance adapted its monthly Time and Effort Report that is reviewed by Kim Atkins, Executive Director, to be used for allocation of expenses other than payroll. This ensures a consistent, reviewed and authorized report is being used for expense allocation. This report is s...

Starting in May 2024, the Alliance adapted its monthly Time and Effort Report that is reviewed by Kim Atkins, Executive Director, to be used for allocation of expenses other than payroll. This ensures a consistent, reviewed and authorized report is being used for expense allocation. This report is shared monthly with the Alliance’s funding agencies along with the submission of monthly vouchers for processing. During the year ended June 30, 2025, the Alliance has ensured that allocations were signed off on by Kim and has significantly reduced the amount of finance staff time required to process the allocation of administrative costs. The data from this monthly report is entered into NetSuite for allocation of administrative costs but subsequent review of the allocation program in NetSuite determined that the proper adjustment for adding new grants had not been built into the program. The Accounting Manager, Sarah Burgess, is currently working with NetSuite to fix this problem going forward. As of July 1, 2025 the Alliance is modifying all of its grants to adopt the 15% de minimis cost rate for all expenses other than personnel, direct program, and space costs.

View Audit 395080

Finding 1190780 (2025-005)

Material Weakness 2025

Aids Council of Northeastern New York, Inc. D/b/a Alliance for Positive Health

NY

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

As of November 2025, the Alliance has hired an Accountant, Anna Panyuta, with extensive experience in handling the cost documentation requirements for housing programs. She is currently working with the Director of Program Services to ensure all agency housing programs are meeting documentation requ...

As of November 2025, the Alliance has hired an Accountant, Anna Panyuta, with extensive experience in handling the cost documentation requirements for housing programs. She is currently working with the Director of Program Services to ensure all agency housing programs are meeting documentation requirements and will be transitioning in April 2026 to assuming responsibilities for the Continuum of Care program from Emma Sobocinski. This will include a complete review of the match program, how to work with the sub-awardees and ensuring proper documentation of the match. Again, it must be noted that there are potential changes to this program pending legal action taken by HUD.

View Audit 395080

Finding 1190777 (2025-004)

Material Weakness 2025

Prairie Inn Corporation

ND

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet...

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not have a separate review over the budget worksheet HUD-92457-A by someone other than the preparer prior to submitting it to HUD. We will implement controls to ensure the budget worksheet HUD-92457-A is reviewed by someone other than the preparer prior to being submitted to HUD. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026

View Audit 395076

Finding 1190776 (2025-003)

Material Weakness 2025

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured acc...

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026

View Audit 395076

Finding 1190765 (2025-001)

Material Weakness 2025

Town of Pittsville

MD

Internal Control / Segregation of Duties

Recommendation: We recommend that Management continuously strive to achieve maximum segregation of duties as much as possible and hire new employees. It is also important for the Commissioners to continue to provide oversight of the financial accounting. Because of the inherent difficulty to achieve...

Recommendation: We recommend that Management continuously strive to achieve maximum segregation of duties as much as possible and hire new employees. It is also important for the Commissioners to continue to provide oversight of the financial accounting. Because of the inherent difficulty to achieve a proper segregation of duties, we recommend that the Commissioners develop and establish additional policies and controls in order to minimize the risk of material misstatement of fraud. View of Responsible Officials: Management is aware of this condition and has assessed the costs to achieve maximum segregation of duties. Management has determined that these costs exceed the potential benefit of hiring additional employees. Management continues to strive to achieve maximum segregation of duties possible with the current number of employees. The Commissioners will continue to provide oversight of the financial accounting.

View Audit 395058

Finding 1190749 (2025-004)

Material Weakness 2025

Mandaree Public School District No 36

ND

Special Tests & Provisions Internal Control / Segregation of Duties

Contact Person: Superintendent and Technology Director Planned Corrective Action: The District’s Technology Director would be the individual with primary responsibility for oversight of test security measures and the District’s Technology Director position has been open since December 2024. The Dist...

Contact Person: Superintendent and Technology Director Planned Corrective Action: The District’s Technology Director would be the individual with primary responsibility for oversight of test security measures and the District’s Technology Director position has been open since December 2024. The District will follow-up with the external technology services provider that is currently providing technology services for the District and request assistance in developing and implementing test security measure that are in compliance with Uniform Guidance requirements. Planned Completion Date: Fiscal year ending June 30, 2026

View Audit 394980

Corrective Action Plans

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