Corrective Action Plans

Finding 48924 (2022-005)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

FINDING 2022-005 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Assessment System Security. After this review, we will implement a system to ensure that all compliance requirements are being met. We will implement a certification process for each building administrator to certify the training completed for their employees. Anticipated Completion Date: We expect this Corrective Action to be implement by August 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48923 (2022-004)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

FINDING 2022-004 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Annual Report Card, High School Graduation Rates. After this review, we will implement a system to ensure that all students that were removed from the cohorts are properly documented and appropriate approvals are obtained prior to student removal from the cohort. We also will implement a process to ensure that the reason for removal is consistent with the documentation. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48888 (2022-002)

Significant Deficiency 2022

Rivherhead Charter School

NY

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perfo...

Reporting 2022-002 Significant Deficiency in Internal Control over Compliance Condition/context: During the audit of the School's, we noted that the School is maintaining excess reserve levels without an appropriately approved spending plan in place Auditors? Recommendation: Management should perform quarterly reviews of their reserve levels and modify their expenditure patterns to ensure reserves are maintained within approved limits. The required approvals should be obtained from the funder to expend excess funds. Management?s Response: The Organization had earmarked the reserve funds for the purchase of additional kitchen equipment associated with its new high school. Due to permit delays the opening of the high school was delayed by a year. Management anticipates that the excess funds will be spent during fiscal year 2023 and the Organization will be within the 90-day reserve level.

View Audit 47308

Finding 48886 (2022-001)

Material Weakness 2022

St. Joseph's/candler Health System, Inc.

GA

Questioned Costs Cash Management Reporting

Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financi...

Federal Award Programs Audit Finding Material Weakness (2022-001) 93.498 COVID-19 Provider Relief Fund In December 2022, the System submitted all recorded expenses related to prevention, preparation, and response to COVID-19 for reimbursement to FEMA. These expenditures were recorded in our financial periods from March 2020 through June 2022. However, in April 2023, we withdrew our original application to FEMA upon the discovery that part of these expenditures were already submitted to HHS for PRF. Since the FEMA and PRF projects were led by two separate teams, we lacked both cross examinations and combined reviews which created a weak point in our internal control process. To correct this discrepancy, we have implemented controls to ensure expenditures are only applied once for all future projects. Effective in April, finance leadership will review and approve all project scoped and data selection processes before submission to eliminate duplication or errors.

View Audit 47305 Questioned Costs: $1

Finding 48885 (2022-001)

Material Weakness 2022

City of Cupertino

CA

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

Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 ...

Management?s Response Management agrees with the findings and has developed the plan below to improve our controls Plan 1. Added additional staff to the Treasury COVID-19 Relief Hub (Richard Wong, Accountant II) 2. Filed March 2022 Annual SLFRF Compliance Report with the Treasury in January 2023 3. Added the Finance Team group email also to ensure various staff would receive reminder emails on reporting so that we can stay current on filing the report for compliance. Anticipated Date of Completion ? report submission completed. Name of Contact Person ? Janet Liang, Richard Wong and finlist@cupertino.org

View Audit 43117

Finding 48884 (2022-001)

Significant Deficiency 2022

Cmu

PA

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

Finding 2022-001 Financial Statements/Activities Allowed Corrective Action: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements. The unallowable expenditure of $12,831, were accrued and ...

Finding 2022-001 Financial Statements/Activities Allowed Corrective Action: CMU agrees with the finding and has implemented procedures to correct it. CMU has paid back the funds and has accrued for the amount in the financial statements. The unallowable expenditure of $12,831, were accrued and paid back to the granting agency by CMU in September 2022. Responsible Official _________________________________ Mark Verano, Interim Executive Director CMU 1100 South Cameron St, Harrisburg PA 17104 717-441-7033 mverano@cmupa.org

View Audit 43116 Questioned Costs: $1

Finding 48878 (2022-004)

Material Weakness 2022

School District of Stratford

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this findin...

Child Nutrition Cluster ? Segregation of Duties ? Grant Reporting Recommendation: We recommend that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster Explanation of Disagreement with Audit Finding: There is no disagreement with this finding. Action Planned/Taken in Response to Finding: The District will implement a process by which the monthly grant reports are approved by a secondary position prior to submission. Name of the Contact Person Responsible for Corrective Action: Rod Huther, Business Manager Planned Completion Date for Corrective Action Plan: 12/15/2022

View Audit 46508

Finding 48865 (2022-001)

Material Weakness 2022

Cedarburg School District

WI

Internal Control / Segregation of Duties

Finding #2022-001 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the D...

Finding #2022-001 ? Material Adjustments Condition: Material adjusting journal entries not prepared by the District before the audit were required to record and reconcile account balances. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District?s financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the materiality of adjusting journal entries proposed by the auditor. Contact Person: Ben Irwin Anticipated Completion: June 30, 2023

View Audit 42083

Finding 48827 (2022-002)

None 2022

Sunray Communities, Inc.

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 2: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $2,400 on March 27, 2023 into the replacement reserve. Finding 2022-002 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements 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 Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 47487 Questioned Costs: $1

Finding 48826 (2022-001)

None 2022

Sunray Communities, Inc.

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regardin...

CORRECTIVE ACTION PLAN Name and Number of the Project: Sunray Communities, Inc. No. 112-EE003 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. Comments on Findings and Recommendations We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. Actions Taken FINDING 1: Section 202 Capital Advance, CFDA 14.157 CORRECTIVE ACTION COMPLETED: The Company deposited $803 on March 27, 2023 into the security deposit account. Finding 2022-001 Cleared. We have prepared the corrective action plan as required by the standards applicable to financial statements 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 Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 47487 Questioned Costs: $1

Finding 48825 (2022-001)

None 2022

Golden Acres Retirement Center, Inc. 112-Ee009

TX

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our audi...

CORRECTIVE ACTION PLAN Name and Number of the Project: Golden Acres Retirement Center, Inc. No. 112-EE009 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2022 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING 1: Section 202 Capital Advance, CFDA 14:157 CORRECTIVE ACTION COMPLETED: The Company had underfunded the replacement reserve in 2022 by three payments. On March XX, 2023 the Company deposited $2,149 into the replacement reserve. We have prepared the corrective action plan as required by the standards applicable to financial statements 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 Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Ms. Connie Quillen, Vice President, Asset Living.

View Audit 47486 Questioned Costs: $1

Finding 48812 (2022-001)

Material Weakness 2022

Lakewood School District No. 306

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

"See Corrective Action Plan for chart/table"

View Audit 45001

Finding 48807 (2022-001)

Material Weakness 2022

Sultan School District No. 311

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

"See Corrective Action Plan for chart/table"

View Audit 44999

Finding 48804 (2022-001)

Material Weakness 2022

Regional School Unit No. 73

ME

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered th...

Contact Person Responsible for Corrective Action: Scott Albert Superintendent Corrective Action: RSU #73 will take the following actions to address finding 2022-001. Knowing this procedure going forward we will acquire the proper requested information within this audit. However, we considered these purchased items not construction but maintenance and repair expenditures. Getting this audit in June of FY23, the corrective action will not apply until FY24. Anticipated Completion Date: July 1st, 2023

View Audit 41657

Finding 48761 (2022-001)

Significant Deficiency 2022

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal en...

2022-001 Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide appropriate oversight. Such oversight could include review of all federal activity and posting of receipts and disbursements. In addition, any proposed adjusting journal entries should have additional oversight duties performed and documented. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 52436

Finding 48759 (2022-001)

Material Weakness 2022

Regional School Unit No. 13

ME

Special Tests & Provisions Internal Control / Segregation of Duties

FY22 Audit Corrective Action Plan: 2022-001 - Special Tests and Provisions Wage Rate Requirements Condition: During audit procedures, it was identified that the Unit did not include wage rate certification requirement in contracts for construction projects and did not obtain copies of certified payr...

FY22 Audit Corrective Action Plan: 2022-001 - Special Tests and Provisions Wage Rate Requirements Condition: During audit procedures, it was identified that the Unit did not include wage rate certification requirement in contracts for construction projects and did not obtain copies of certified payrolls. Cause: The Unit does not have the necessary internal controls over compliance. Effect: Contracts are not executed in compliance with the requirement above. Recommendation: It is recommended that the Unit implement internal control processes and procedures to ensure that they are following the criteria above. FY22 Process: RSU#13 has always adhered to Davis Bacon wage regulations and has updated their local rates periodically. RSU#13 has also noted that the Davis Bacon rates for the local area are significantly lower than open market rates for the types of work done in the schools. New Process: Contracts for all construction going forward will include the proper language. Responsibility: The Business Manager and Superintendent, John McDonald, are responsible for the execution of the plan and subsequent reconciliation. Completion Date: This is an ongoing process and current contracts reflect the correct wage language.

View Audit 51343

Finding 48750 (2022-001)

Significant Deficiency 2022

Global Center on Cooperative Security

DC

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

Views of Responsible Officials: Management acknowledges the need for closer monitoring of staff labor billing rates and tighter internal control procedures surrounding calculating and recording time allocations in our accounting system. Management also notes that after a thorough internal review of ...

Views of Responsible Officials: Management acknowledges the need for closer monitoring of staff labor billing rates and tighter internal control procedures surrounding calculating and recording time allocations in our accounting system. Management also notes that after a thorough internal review of 2022 payroll allocations we determined that the scope of total misallocations was isolated in program impact and minimal in financial scale and that audit sampling overrepresented the extent of the issues by capturing some of the very few instances of misallocation. To eliminate misallocation of time worked and/or salary rates, the following actions will be implemented: Monthly program time allocation calculations prepared by the Finance and Operations Officer will be reviewed and approved by the Director of Finance prior to entry into the accounting system to confirm correct rate application and time allocation. Payroll allocation rates will be monitored and updated as needed quarterly for review and approval by the Chief of Operations.

View Audit 49794

Finding 48747 (2022-006)

Material Weakness 2022

Utility Emergency Services Fund of Philadelphia

PA

Cash Management Internal Control / Segregation of Duties

Planned Corrective Action - UESF hired a new Director of Finance for more accurate nd timely reporting. UESF's management plans to acquire additional staff to assist with accounting. Training of Fiscal and operational staff regarding actual time charged will begin in July 2023. All work is review...

Planned Corrective Action - UESF hired a new Director of Finance for more accurate nd timely reporting. UESF's management plans to acquire additional staff to assist with accounting. Training of Fiscal and operational staff regarding actual time charged will begin in July 2023. All work is reviewed by the Director of Finance and monitored by the Executive Director. Person Responsible - UESF's Executive Director John Rowe. Timing The new Director of Finance was hired in April 2023. Regarding the additional staff the hiring process has begun with proposed additional staff projected to be on board in September 2023. The process to improve accuracy and timeliness will be completed in December 2023. The Executive Director will monitor the process, preparing formal quarterly documentation beginning July 2023.

View Audit 47866

Finding 48740 (2022-001)

Material Weakness 2022

City of Wilmington

OH

Reporting Internal Control / Segregation of Duties

The reporting errors will be corrected during the next reporting period.

View Audit 45491

Finding 48719 (2022-003)

Significant Deficiency 2022

Casey-Westfield Cusd #c-4

IL

Cash Management Reporting School Nutrition Programs

UNITED STATES DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms....

UNITED STATES DEPARTMENT OF AGRICULTURE Child Nutrition Cluster ? 10.553/10.555/10.559 Corrective Action Plan ? Noncompliance with Reporting Requirements Finding No.: 2022-003 Condition: The District has inadequate controls over reviewing and approving child nutrition monthly ?claims summary? forms. Plan: The administrative assistant will prepare the ?claims summary? forms by obtaining the number of meals served directly from the Manual ?Meal Count Edit Form?. The Superintendent will also review the "claims summary" forms and supporting documentation for accuracy prior to the electronic submissions. Corresponding documents will be manually signed and dated to indicate approval. Anticipated Date of Completion: January 1, 2023 Management Response: The District intends to implement the recommendations in FY 2023. Name of Contact Person: Jon Julius, District Superintendent (P): 217-932-2184

View Audit 46436

Finding 48703 (2022-003)

Material Weakness 2022

School District of Menomonee Falls

WI

Internal Control / Segregation of Duties

Finding 2022-001: Lack of Segregation of Duties Repeat of Finding 2021-001 Criteria: Internal controls should be in place that provides reasonable assurance that individuals have access to only one phase of the accounting process. Condition: There is a lack of segregation of duties related to...

Finding 2022-001: Lack of Segregation of Duties Repeat of Finding 2021-001 Criteria: Internal controls should be in place that provides reasonable assurance that individuals have access to only one phase of the accounting process. Condition: There is a lack of segregation of duties related to the payroll function. Cause: The same person performs tasks, which under ideal situations, should be segregated from each other. Effect: Because of the lack of segregation of duties, the accounting records may be misstated. Recommendation: The District board and management should rely more heavily on their direct knowledge of the District's operations and day-to-day contact with employees to control and safeguard assets. Management's Response: Although some segregation of duties issues exist due to the limited number of personnel, management believes that certain controls are in place to mitigate these issues, such as a review of bank reconciliation, payroll reports and journal entries by the administrator, other members of management and/or Board of Education members who possess the skills, knowledge and experience related to these processes to identify and correct errors.

View Audit 47752

Finding 48702 (2022-001)

Significant Deficiency 2022

College of Southern Maryland

MD

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of the Department of Education?s reporting requirements for the HEERF Student funding has been completed, by all parties involved. The missing reports are finalized and posted to the College?s internet. The Financial Aid and Financial Services-Grants departments will monitor communication from the Dept of Ed, sharing information received by each, thereby ensuring future reporting requirements are fulfilled. Name(s) of the contact person(s) responsible for corrective action: Christian Zimmerman Planned completion date for corrective action plan: April 20, 2022

View Audit 47727

Finding 48698 (2022-002)

Material Weakness 2022

Independent School District No. 2190, Yellow Medicine East

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

2022-002 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Find...

2022-002 Controls over Compliance of Federal Programs Auditor Recommendation We recommend that the District establish appropriate controls to ensure compliance in regard to the compliance requirements of federal programs. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Rich Schneider (Superintendent) will ensure the establishment of appropriate controls to ensure compliance in regard to federal program compliance requirements. 3. Official Responsible for Insuring CAP Rich Schneider is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented immediately. 5. Plan to Monitor Completion of CAP Rich Schneider will be monitoring this plan.

View Audit 48779

Finding 48668 (2022-001)

Material Weakness 2022

Agate Housing and Services, Inc.

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end...

2022-001 Audit Adjustments and Oversight of the Financial Reporting Process Material Weaknesses Name of contact person ? Laura Straw, Director of Finance Corrective action ? Agate hired a new Finance Director during the year who was learning the intricacies of the Organization through year-end. During this she discovered that the entries from the merger were missing but did not have all the necessary information to adjust the financials. By the end of the audit, she had a thorough understanding of the Organization and is aware of what adjustments need to be made going forward. Completion date ? Management and the Board of Directors implemented the above as of December 2022.

View Audit 48034

Finding 48665 (2022-005)

Significant Deficiency 2022

Port Edwards School District

WI

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

Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for comp...

Elementary and Secondary School Emergency Relief Fund Wage Rate Requirements Elementary and Secondary School Relief Fund ? Assistance Listing No. 84.425 Recommendation: CLA recommends the District implement controls for monitoring third party contractors when the contractors are responsible for compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: District will obtain all the certified payroll information, confirm review by CESA or whoever the construction manager is and note on the copy of the invoice that certified payrolls for x dates were received by the District and kept in a project folder on the network drive. Name(s) of the contact person(s) responsible for corrective action: Lisa Miller Planned completion date for corrective action plan: Ongoing

View Audit 45473

Corrective Action Plans

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