Corrective Action Plans

Finding 369991 (2023-001)

Significant Deficiency 2023

Mental Health Mental Retardation Authority of Brazos Valley

TX

Internal Control / Segregation of Duties

During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center experienced turnover in some key accounting and IT positions. Additionally, there were new programs and an implementation of new software and curr...

During the audit it was noted that certain general ledger accounts were not analyzed and reconciled on a timely basis. Management Response: The Center experienced turnover in some key accounting and IT positions. Additionally, there were new programs and an implementation of new software and current personnel were still in the process of being trained and becoming familiar with the new programs. Management continues to train existing employees on significant accounting matters and will ensure that all material general ledger accounts are reconciled on a monthly basis. Name and Title of contact person responsible for corrective action: Dan Monson, CFO, 1504 S Texas Avenue., Bryan, TX 77802, 979-361-9802, Employer Identification Number: 74-1793265

View Audit 291508

Finding 369978 (2023-001)

Significant Deficiency 2023

Lehigh University

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S Department of Education; Program Name: COVID-19: Higher Education Emergency Relief Fund; Assistance Listing Number: 84.425F; Federal Award Year: Funding periods between April 28,2020 through June 30, 2023; Compliance requirement: Reporting; Finding Type: Significant Deficiency; ...

Federal Agency: U.S Department of Education; Program Name: COVID-19: Higher Education Emergency Relief Fund; Assistance Listing Number: 84.425F; Federal Award Year: Funding periods between April 28,2020 through June 30, 2023; Compliance requirement: Reporting; Finding Type: Significant Deficiency; Lehigh notes that this finding is the result of staff oversight. We are committed to strengthening our training and supervision of staff entrusted with compliance. The University will coordinate with HEERF regarding resubmission of the FY23 expense reports using the correct reporting template to accurately present all required information. Name of contact person: Dominic Wallitsch is responsible for reporting. Cynthia Kane, AVP of Research and Sponsored Programs is Mr. Wallitsch’s direct supervisor. Steven Crouch is the University Controller. Completion date: This will be complete when the FY24 annual reporting opens, which we expect before March 31, 2024

View Audit 291473

Finding 369874 (2023-002)

Significant Deficiency 2023

Chattanooga Area Reg Council of Governments/se Tn Development District

TN

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting

Position has been filled and progress is being made in meeting the monitoring requirements. Management will provide necessary support and follow up to ensure that requirements are met.

View Audit 291381

Finding 369869 (2023-007)

Material Weakness 2023

Harmony Area School District

PA

Questioned Costs Internal Control / Segregation of Duties Equipment & Real Property Management

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Bradley Brothers, Business Manager Internal Controls over Compliance: Recommendation: We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabiliz...

Education Stabilization Fund – CFDA No. 84.425 Name of contact person – Bradley Brothers, Business Manager Internal Controls over Compliance: Recommendation: We recommend that District personnel responsible for grants management educate themselves on the requirements of the Education Stabilization Funds. We further recommend the implementation of a review process by management to ensure the grants are managed correctly and communications from the oversight agency are monitored and addressed. Action Taken: Management agrees with the recommendations and will have personnel responsible for grant management educate themselves on the requirements of the Education Stabilization Funds. Further, we will resume regular management team meetings to ensure the team is tracking grant progress as well as monitoring and responding to communications from the Pennsylvania Department of Education. Proposed Completion Date: June 30, 2024

View Audit 291376 Questioned Costs: $1

Finding 369859 (2023-003)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To ensure student enrollment is submitted to NSLDS in a timely manner, additional changes have been established. Students who have completed their degrees in a prior term (for example, summer/fall term), but with an award date in the next term (for example, September for summer term or January for the fall term), will be updated prior to the first of term enrollment file. This change will decrease potential errors as the terms are updated in the appropriate order and we can address any enrollment issues in the appropriate timeframe. Planned completion date for corrective action plan: January 31, 2024 Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar at 860-768-5565.

View Audit 291373

Finding 369855 (2023-001)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to re...

Student Financial Assistance Cluster – Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Management of the University agrees with the finding. We do have policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Active, Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files with Heartland ECSI. The cancellation and deferment request for each Perkins loan made are electronically kept in our borrower files with Heartland ECSI. We typically retain original or true and exact copies of Master Promissory Notes (MPN). In some cases, the MPN may have been returned to the student during their entrance counseling. The Perkins loan program expired September 30, 2017. We are currently in the process of Assigning the remaining borrowers to close out our Perkins Loan Program. We are working as quickly and efficiently as possible. Staff availability will determine the completion date for this process. Planned completion date for corrective action plan: March 31, 2024 University Contact: Diane Purcell, Bursar Senior Accountant, (860) 768-4361

View Audit 291373

Finding 369852 (2023-004)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Cash Management Eligibility

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting requirements to the Department if Education in respects to these requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has updated the Department of Education Federal Student Aid website with the proper URL, effective January 23, 2024. Name(s) of the contact person(s) responsible for corrective action: Katherine Presutti, Director of Student Financial Aid at 860-768-4300.

View Audit 291373

Finding 369851 (2023-002)

Significant Deficiency 2023

University of Hartford

CT

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University designate an individual to oversee the information security function and work to update the Universities written security program to ensure ...

Student Financial Assistance Cluster – Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University designate an individual to oversee the information security function and work to update the Universities written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The University conducted a thorough gap assessment of our current GLBA procedures and the impending changes to the legislation that took effect in 2023. The assessment revealed the need to develop a comprehensive information security program that encompasses all nine elements of the GLBA Safeguards Rule. Our roadmap incorporates both existing practices and new measures to ensure that the resulting program meets the updated legislation's requirements. We are committed to ensuring the safety and security of our institution's sensitive information. Planned completion date for corrective action plan: April 15, 2024 Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline, Director of Technology Services at 860-768-4272

View Audit 291373

Finding 369796 (2023-001)

Material Weakness 2023

Sarasota Housing Authority

FL

Questioned Costs HUD Housing Programs Material Weakness

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers & Mainstream Vouchers Assistance Listing Number: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Mat...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers & Mainstream Vouchers Assistance Listing Number: 14.871 & 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate four (4) out of twenty-six (26) annual failed inspections selected for testing. Context: The Authority did not properly abate four (4) out of twenty-six (26) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $12,804 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance with Notice PIH 2021-14(HA). Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs are in material non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and has made arrangements to comply with the compliance requirements of the Section 8 Housing Choice Vouchers and Mainstream Vouchers Programs. Jeremy White, HCV Director, will be responsible to implement this corrective action by March 31, 2024.

View Audit 291328 Questioned Costs: $1

Finding 369771 (2023-001)

Significant Deficiency 2023

City of Bellevue, Kentucky

KY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Conc...

February 14, 2024 City of Bellevue, Kentucky Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 Audit Findings Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: The City of Bellevue, Kentucky agrees with the audit finding. Corrective Action: The City of Bellevue, Kentucky will prepare written procedures governing the expenditures of Federal Funds. : Name of Contact Person Lindy Jenkins City Clerk / Treasurer (859) 431-8888 Projected Completion Date: On or before June 30, 2024

View Audit 291300

Finding 369754 (2023-003)

Significant Deficiency 2023

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely...

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding. In the last quarter of FY 2023, the Department focused on billing the U.S. government for goods and services that had already been paid for but never billed. As described in this finding, the Department reduced the deficit fund balance in grant fund 40280. More work is currently being performed to identify grants and projects that need to be billed. The Department is also working on those grants and projects already identified by completing the work needed to process federal grant billings. The completion of billing for all the old grants and projects is estimated to be completed by September 2024. Due Date of Completion: September 30, 2024 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 291260

Finding 369746 (2023-001)

Significant Deficiency 2023

Norwalk La Mirada Unified School District

CA

Internal Control / Segregation of Duties

During the testing of compliance and controls over the graduation cohort, Nigro and Nigro identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program th...

During the testing of compliance and controls over the graduation cohort, Nigro and Nigro identified one instance in which the District was unable to provide supporting documentation to demonstrate that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. After research with LMHS and ITS by the Business Department and SFS, the team could not determine who or when the error was made. Mr. Moton reviewed the matter with ITS and they could not recover the person who entered it, as it occurred during the 18 ‐19 school year. Name of Contact Person responsible for the corrective action plan Christopher Moton, Director, Student and Family Services. Corrective Action Plan The District will establish a checkout form, effective September 2023 to address this matter. The student registrar at the school site will be responsible for reaching out to the parent/guardian to get the check‐out form completed upon the exit of a student. The site administrator (principal, assistant principal, or counselor) at the school site will be reviewingthis form for accuracy and competition. The check‐out form will be saved and stored at the school site as a permanent record. This process will be fully implemented, Districtwide, by the conclusion of the 23‐24 school year.

View Audit 291233

Finding 369740 (2023-002)

None 2023

Loras College

IA

Student Financial Aid Reporting Internal Control / Segregation of Duties

Corrective Action: Management has reviewed procedures and policy for accurate FISAP reporting to be in compliance with federal regulations. The College will conduct review by the Loras College alternative responsible official prior to final submission of the FISAP to be sure data inputs are accurate...

Corrective Action: Management has reviewed procedures and policy for accurate FISAP reporting to be in compliance with federal regulations. The College will conduct review by the Loras College alternative responsible official prior to final submission of the FISAP to be sure data inputs are accurate.

View Audit 291202

Finding 369725 (2023-006)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Finding 2023-006 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation ...

Finding 2023-006 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation will perform a documented, physical inventory of property at least once every two years and reconcile that with property records. Anticipated Completion Date: 06/30/2024

View Audit 291176

Finding 369720 (2023-005)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Descript...

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, primary and secondary review of all federal accounts payable claims. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369717 (2023-004)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school c...

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of eligibility determinations to ensure they meet the grant agreement and eligibility compliance requirements. Anticipated Completion Date: 08/31/2024

View Audit 291176

Finding 369714 (2023-003)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corp...

Finding 2023-003 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of the reporting to ensure they are meeting the grant agreement and cash management compliance requirements. Anticipated Completion Date: 02/16/2024

View Audit 291176 Questioned Costs: $1

Finding 369711 (2023-002)

Material Weakness 2023

Springs Valley Community Schools Corporation

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: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. ...

Finding 2023-002 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of all accounts payable claims to ensure the accuracy of the claims, and will ensure underlying support or details of the claims will be included. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369699 (2023-002)

Material Weakness 2023

School District of Jennings

MO

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

The District agrees with the finding and the recommendations of the auditors. The District has taken a number of steps to improve internal controls and will finalize a comprehensive plan for robust internal controls reinstatement by January 10, 2024. Since the arrival of new Human Resources Leadersh...

The District agrees with the finding and the recommendations of the auditors. The District has taken a number of steps to improve internal controls and will finalize a comprehensive plan for robust internal controls reinstatement by January 10, 2024. Since the arrival of new Human Resources Leadership in the fall of 2022, steps have been taken to ensure that all employee contracts are kept on file in hard copy and digital. The missing files occurred during a transition period during the hire and rehire period of spring and summer 2022, before the arrival of new leadership. At this time, the Human Resources department ensures redundancy of storage of these contracts, with both paper copies and digital copies of all signed contracts kept in secure spaces. A staff member is charged to ensure these are all filed, and the Supervisor does an internal audit to ensure safekeeping. Going forward, the Human Resources Director will conduct quarterly checks, in May, August, November, and February to ensure all files are in place.

View Audit 291162

Finding 369697 (2023-002)

Significant Deficiency 2023

Town of Dayton

WY

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Significant Deficiency § 200.303

2023-002: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - The Town will develop a written internal control policy and Federal grant award proc...

2023-002: Written Internal Control Policies and Federal Grant Award Procedures Finding Condition - The Town did not have written internal controls and Federal grant award policies in place. Corrective Action Plan - The Town will develop a written internal control policy and Federal grant award procedures in the coming months to comply with this finding.

View Audit 291159

Finding 369696 (2023-001)

Material Weakness 2023

United Way of Central Virginia, Inc.

VA

Internal Control / Segregation of Duties Reporting

Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizationa...

Management agres with the auditor's recommendation, and the following action will be taken to improve the situation. In conscientious recognition of these challenges, the newly appointed CEO, who assumed leadership in 2023, has undertaken a comprehensive approach to rectify and fortify organizational processes. A structured framework, incorporating checks and balances, has been implemented. This framework mandates monthly reporting directly to the CEO, treasurer, and board. This restructuring aims to fortify our organizational resilience and ensure adherence to best practices. Management reassures our commitment to a progressive and responsible trajectory, leadership is unwaveringly confident that, with the ongoing training initiatives, installation of best practices, and stringent accountability requirements, segregation of duties will be established.

View Audit 291157

Finding 369683 (2023-001)

Significant Deficiency 2023

Cccs Farm Labor Housing Corporation

CO

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstandi...

Views Responsible Officials and Planned Corrective Actions: We concur with the observations and recommendations as placed forth by our auditors – KCM. We experienced personnel related issues and did not adequately have bench strength in place to compensate. To address: 1. We will file the outstanding reports. 2. Have initiated a review and update of a ministry-wide master deliverables schedule to ensure compliance with timely filings. 3. Will ensure multiple team members are familiar with and capable of completing the filing.

View Audit 291102

Finding 369679 (2023-008)

Significant Deficiency 2023

Mountainair Public Schools

NM

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online sy...

The Administration office will begin monitoring all requisitions and purchase orders to ensure all items are being approved by the individuals as is in the District’s internal control policy. The Business Manager will look into the software program to see if we can do approvals through the online system. This will prevent any purchases from moving forward in the process since the approval would be a requirement of the software. Timeline to Correct: Fiscal Year 2024. Responsible Party: Peter Nieto, Business Manager.

View Audit 291093

Finding 369678 (2023-001)

Material Weakness 2023

Hudson School District

NH

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

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the p...

Audit Finding Reference: 2023-001 Management's View and Planned Corrective Action: Due to the extension of the federal funding for free school meals in the prior year, the District is aware of the fund balance greater than three (3) months of its average expenditures. We are looking to reserve the program fund balance to support the potential renovation that will take place over the summer of 2024 should Warrant Article 6 Renovate the Checkers Kitchen at Alvirne pass. This special warrant article is recommended by both the Hudson School Board and Budget Committee. This is allowable from the NH Department of Education's Office of Nutrition Programs and Services (ONPS). Name of Contact Person and Completion Date: Karen Atherton, Food Service Director Melissa Van Sickle, Finance Director Anticipated completion date: If supply issues are not a factor, December 31, 2024; otherwise, June 30, 2025.

View Audit 291088 Questioned Costs: $1

Finding 369667 (2023-001)

Significant Deficiency 2023

Ray Graham Association for People with Disabilities

IL

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

Finding: 2023-001 Name of Contact Person: Amber Norman, CFO Corrective Action: Upon review of the final monthly voucher the CFO will agree the number of miles used in the calculation back to the original Geotab data that tabulates the eligible miles. Completion Date: September 2022

View Audit 291051

Corrective Action Plans

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