Corrective Action Plans

Finding 386981 (2023-001)

Material Weakness 2023

AR

Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking

The District paid $219,500 for installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate clause. Additionally, weekly certified payrolls were not submitted to the District. ANSWER : The architect responsible for...

The District paid $219,500 for installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate clause. Additionally, weekly certified payrolls were not submitted to the District. ANSWER : The architect responsible for the project and supervision of subcontractors was contacted regarding the non-compliance issue. He obtained the required documentation from the sub-contractor which provided proof of compliance and is now on file in our offices. The Superintendent, Assistant Superintendent and CFO/Business Manager have all reviewed the prevailing wage requirements within Davis-Bacon. All corrective action has been completed as of March 15, 2024.

View Audit 299355

Finding 386976 (2023-001)

Material Weakness 2023

Boone-Apache Public Schools

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Boone-Apache Public Schools will develop internal control policies and procedures to meet the requirements and procedures of the Davis-Bacon Act. The updated policies and procedures will assure that the district is in compliance with contracts, including inserting the prevailing wage clauses and en...

Boone-Apache Public Schools will develop internal control policies and procedures to meet the requirements and procedures of the Davis-Bacon Act. The updated policies and procedures will assure that the district is in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an affective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The updated policies and procedures will ensure that all items are posted at the work site to ensure compliance. The internal control policies and procedures will be completed on March 12, 2024.

View Audit 299333

Finding 386970 (2023-001)

Significant Deficiency 2023

Ottawa University

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328 § 200.329

Corrective Action Plan 2023‐001: The Controller and Associate Vice President of Compliance are working together to correct the previously filed reports to reflect the updated format. The initial due date for the required file form update was missed and the correct form is now completed and provided ...

Corrective Action Plan 2023‐001: The Controller and Associate Vice President of Compliance are working together to correct the previously filed reports to reflect the updated format. The initial due date for the required file form update was missed and the correct form is now completed and provided on the University’s website. Completion Date: March 25, 2024 Contact Person: Donna Ferguson, Controller, and Carrie Stevens, Associate Vice President of Compliance

View Audit 299309

Finding 386962 (2023-006)

Significant Deficiency 2023

University of Central Missouri

MO

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

The University concurs with the above mentioned finding that, while University processes defined to address GLBA are in place, the Information Security Policy does not specifically address Gramm-Leach-Bliley Act (GLBA) security criteria. It is now understood that the defined processes that address ...

The University concurs with the above mentioned finding that, while University processes defined to address GLBA are in place, the Information Security Policy does not specifically address Gramm-Leach-Bliley Act (GLBA) security criteria. It is now understood that the defined processes that address and support GLBA security criteria need to be put into a format that is published for access by the UCM community. UCM has commenced the process to create and publish the written information security program that addresses all required elements of the GLBA.

View Audit 299298

Finding 386961 (2023-001)

Significant Deficiency 2023

Medical University of South Carolina

SC

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

Cause and potential effect as presented in the Summary of Findings and Questioned Costs: The University's internal controls for determining that a loan disbursement notification was sent for each disbursement made was not operating effectively. Accordingly, the University did not send a loan notific...

Cause and potential effect as presented in the Summary of Findings and Questioned Costs: The University's internal controls for determining that a loan disbursement notification was sent for each disbursement made was not operating effectively. Accordingly, the University did not send a loan notification for disbursements within the required timeframe nor with the required information. Narrative Explanation: The general Financial Aid Award letter-directing the student to view their Loan Disbursement information was insufficient to meet the requirement. While the students have direct access to their student accounts that show disbursement activity and the institution has posted to their website the required terms of loan disbursements, the federal direct loan disbursement notification was not sent to the student or parent within the required 30 days before or 30 days after the disbursement was credited to the student's account and did not include the necessary information regarding the student's right or parent's right to cancel per 34 CFR section 668.165. Corrective action: The Student Financial Aid office reached out to our software vendor Ellucian Colleague and similar peer institutions to create a Loan Disbursement Notification notice. Effective immediately, all term disbursements will receive Loan Disbursement Notification notices. The Financial Aid Transmittal process (FATR) is run each week on Tuesday morning. The notices will be emailed weekly using a date range from the last financial aid transmittal date to the current date. Should more than one FATR be run in a week’s time, the notices would increase in frequency and intensity. The documents will be archived in batches within our current Document Imaging System by date. Additionally, a section on the Student Financial Aid website will be dedicated to the Disbursement Information, including Loan Notifications and Right to Cancel Loan procedures. MUSC is currently in the process of implementing a new Student Information System with a go live date scheduled for February 2025. During implementation we will configure the new SIS to automatically send the Loan Disbursement notifications to the students when their funds have been credited to the student’s accounts. You may direct questions to me at freelan@musc.edu or by telephone at 843-792-4364.

View Audit 299296

Finding 386951 (2023-005)

Significant Deficiency 2023

Chicago State University

IL

Matching / Level of Effort / Earmarking Student Financial Aid § 200.303

Disbursement notification has been added to the responsibilities of the current staff member.

View Audit 299291

Finding 386946 (2023-004)

Significant Deficiency 2023

Chicago State University

IL

Student Financial Aid Matching / Level of Effort / Earmarking Cash Management

The application was submitted to Department of Education with our BankMobile link on 1/29/2024. The Department of Education has not updated our information yet.

View Audit 299291

Finding 386938 (2023-007)

Significant Deficiency 2023

Northern Illinois University

IL

Reporting Matching / Level of Effort / Earmarking § 200.303

Condition: Northern Illinois University (the University) did not timely report subaward data to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) under the Professional and Cultural Exchange Program. Corrective Action Plan: University has taken the following c...

Condition: Northern Illinois University (the University) did not timely report subaward data to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) under the Professional and Cultural Exchange Program. Corrective Action Plan: University has taken the following corrective actions that will eliminate all material exceptions: 1) The University has taken proactive steps which include reviewing all active subrecipients and creating a new procedure that defines roles and responsibilities to ensure Federal Funding Accountability and Transparency Act reporting requirements are completed timely. Individual(s) Responsible for Corrective Action: Sponsored Programs Staff Anticipated Completion Date: June 30, 2024

View Audit 299258

Finding 386937 (2023-006)

Significant Deficiency 2023

Northern Illinois University

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403

Finding 2023-006 Period of Performance Condition: Northern Illinois University (the University) charged an expenditure to the grant whereby a portion of the expenditure had a service period extending beyond the grant's period of performance, and the University’s controls did not detect the error. Co...

Finding 2023-006 Period of Performance Condition: Northern Illinois University (the University) charged an expenditure to the grant whereby a portion of the expenditure had a service period extending beyond the grant's period of performance, and the University’s controls did not detect the error. Corrective Action Plan: University has taken the following corrective actions that will eliminate all material exceptions: 1) The University will provide additional training on cost allocation to staff. 2) University is taking immediate steps to resolve the questioned cost. Individual(s) Responsible for Corrective Action: Sponsored Programs Staff Anticipated Completion Date: June 30, 2024

View Audit 299258 Questioned Costs: $1

Finding 386933 (2023-005)

Significant Deficiency 2023

Northern Illinois University

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2023-005 Cash Management – Timeliness of Subrecipient Payments Condition: Northern Illinois University (the University) did not make certain subrecipient payments timely under the Research and Development Cluster and the Professional and Cultural Exchange Program. Corrective Action Plan: Uni...

Finding 2023-005 Cash Management – Timeliness of Subrecipient Payments Condition: Northern Illinois University (the University) did not make certain subrecipient payments timely under the Research and Development Cluster and the Professional and Cultural Exchange Program. Corrective Action Plan: University has taken the following corrective actions that will eliminate all material exceptions: 1) The University will review and update its current processes, policies and procedures to minimize the time between the transfer of federal funds to the subrecipient. Individual(s) Responsible for Corrective Action: Sponsored Programs Staff Anticipated Completion Date: June 30, 2024

View Audit 299258

Finding 386926 (2023-002)

Significant Deficiency 2023

City of Newton, Massachusetts

MA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

2023-002 Special Education Cluster – Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures be strengthened to document and maintain on file the management review of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...

2023-002 Special Education Cluster – Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures be strengthened to document and maintain on file the management review of time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School Department has reviewed the finding and is in the planning process with corrective actions. Name(s) of the contact person(s) responsible for corrective action: Amy Mistrot, NPS Director of Business Operations. Planned completion date for corrective action plan: NPS has completed the first of two required Time and Effort Certifications for FY24. We will add managerial review of the completed certifications as an additional level of oversight for both the first and second certifications this year and continue this practice henceforth.

View Audit 299250

Finding 386914 (2023-002)

Significant Deficiency 2023

Southern Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

2023-002. Finding: Student Enrollment Reporting– Both Campuses Response: The campuses have implemented processes to prevent further errors in enrollment reporting, despite the disconnects and system problems that have been observed. Corrective Action Plan: SIUC has implemented a process where in eac...

2023-002. Finding: Student Enrollment Reporting– Both Campuses Response: The campuses have implemented processes to prevent further errors in enrollment reporting, despite the disconnects and system problems that have been observed. Corrective Action Plan: SIUC has implemented a process where in each time an NSLDS roster is received (twice a month), it is run against a list of Title IV aid students to identify any that are not on the roster in order to remedy the omission as soon as possible. The current course of action at SIUE is to monitor students per term who are up for graduation but are not enrolled for the full semester. Students who are up for graduation will be enrolled in UNIV 500 for the remainder of the term after completing requirements earlier in the semester in which they are graduating. This would be in line with our Continuous Enrollment Policy 1L16. While this is currently a manual process, SIUE continues to look for ways to systematically indicate the student is withdrawn in later part of term in which they are graduating, or to withdraw the student from the later part of the term. Contact Person: Rachel Frazier (SIUC) and Patrick Sears (SIUE) Anticipated completion date: December 2023 (SIUC) and Spring 2024 (SIUE)

View Audit 299240

Finding 386872 (2023-010)

Material Weakness 2023

Griffith Public Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-010 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 ...

FINDING 2023-010 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Reporting Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386867 (2023-008)

Material Weakness 2023

Griffith Public Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2023-008 Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying...

FINDING 2023-008 Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386863 (2023-006)

Material Weakness 2023

Griffith Public Schools

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023-006 Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A1900...

FINDING 2023-006 Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility, Reporting, Special Tests and Provisions - Assessment System Security Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025

View Audit 299183

Finding 386853 (2023-004)

Material Weakness 2023

Griffith Public Schools

IN

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

FINDING 2023-004 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.55...

FINDING 2023-004 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Tiffiny Ulman Contact Phone Number and Email Address: 219-924-4250 tulman@griffith.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Establish post award internal controls surrounding grant management including, but not limited to, Eligibility. Anticipated Completion Date: 3/5/2024

View Audit 299183

Finding 386841 (2023-001)

Material Weakness 2023

Sheffield-Sheffield Lake City School District

OH

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring

The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to...

The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to paying invoices with federal grant funds.

View Audit 299162

Finding 386838 (2023-005)

None 2023

Williamsfield Community Unit School District No. 210

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expend...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expenditure reports to ensure that amounts claimed have been disbursed prior to submitting the report or include them as obligated and file liquidation reports as needed. Anticipated Date of Completion - June 30, 2024. Name of of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed or obligated expenditures will be reported appropriately. Additionally, the grant expenditures in question were liquidated within 90 days of the fiscal year end.

View Audit 299159

Finding 386835 (2023-004)

Material Weakness 2023

Williamsfield Community Unit School District No. 210

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted....

Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted. Anticipated Date of Completion - June 30, 2024. Name of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement. The District will implement internal controls to ensure expenditure reports are being submitted accurately.

View Audit 299159

Finding 386805 (2023-002)

Material Weakness 2023

Hamilton County, Tennessee

TN

Reporting Matching / Level of Effort / Earmarking

Person Responsible for Corrective Action Plan: Mary Ellen Heuton, Chief Financial Officer Hamilton County Schools Corrective Action Plan: The District (Hamilton County Schools) has implemented new procedures to ensure the quarterly reports are being loaded into the State's dashboard for compliance w...

Person Responsible for Corrective Action Plan: Mary Ellen Heuton, Chief Financial Officer Hamilton County Schools Corrective Action Plan: The District (Hamilton County Schools) has implemented new procedures to ensure the quarterly reports are being loaded into the State's dashboard for compliance with the requirement. Anticipated Completion Date: June 30, 2024.

View Audit 299091

Finding 386797 (2023-003)

Significant Deficiency 2023

Town of Yarmouth

ME

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendo...

Management’s response/corrective action plan: Grant fund administrators have been notified of their responsibility to check SAM.GOV for any new vendors who may do work under a Federal Grant. The business office is also reviewing existing vendors to ensure compliance along with checking any new vendors added to the system by the school department. A shared tracking document has been created and a note added to the vendor's profiles in the financial software.

View Audit 299077

Finding 386731 (2023-001)

Significant Deficiency 2023

Champlain College Incorporated

VT

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports wil...

Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports will research and assign the issue to the appropriate Financial Aid Assistant Director to adjust the loan accordingly. For the student identified, the loan limit was calculated incorrectly in the Colleague system and the student was awarded a federal direct loan that exceeded their maximum total aggregate outstanding loan debt by $2,500. It is our belief this was not an issue of identifying the CFLAG, it was human error with reduction of loans. To correct the issue this student was awarded institutional aid to cover the amount loans were reduced. To confirm that no other student’s were impacted by a similar issue, a CFLAG full audit report was run for 2022. The report was reviewed to determine if there were any other students that had an aggregate loan limit issues. It was confirmed that this student was the only issue. The Office of Financial Aid will be enhancing the rules in our Colleague system to prevent disbursement if the Loan Limit CFlag has not been fully resolved. Staff will also be trained to not solely rely on Colleague’s Loan information and to seek verification of loan limits directly from NSLDS. OFA member that reviews loan limits will need to include the students NSLDS record in the students folder, confirmation of and loan amounts, and detailed description of adjustments. A monthly audit will occur by an Associate Director or the Director to confirm accruary and completeness. Scheduled Date of Completion: 4/15/2024 Contact person responsible: Katrina Bennett, Director of Financial Aid

View Audit 299033 Questioned Costs: $1

Finding 386725 (2023-001)

Significant Deficiency 2023

Alverno College

WI

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

Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The...

Finding: The College’s internal controls over compliance of special tests regarding the Gramm-Leach Bliley Act (GLBA) were not operating effectively in 2023 as the College did not have a comprehensive information security program in compliance with the Safeguards Rule prepared by June 9, 2023. The College is required to have a completed and approved information security program available on or before June 9, 2023. The College did not complete and review the information security program until fall 2023. The controls over GLBA compliance were not operating effectively to be in compliance as of June 9, 2023. Subsequent to year end, management finalized and approved the security program. We recommend the College ensure that individuals responsible for completion and review of the information security program are aware of the program requirements and complete the assessment annually with documented review prior to fiscal year-end. Corrective Action: Management agrees and has implemented necessary procedures and management oversight to meet the requirements.

View Audit 299031

Finding 386724 (2023-001)

Significant Deficiency 2023

University System of New Hampshire

NH

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting...

Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting policies and procedures to ensure that information is reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Susan Zipkin, Director, Accounting and Financial Compliance, University of New Hampshire Planned completion date for corrective action plan: February 29, 2024

View Audit 299022

Finding 386723 (2023-003)

Material Weakness 2023

North Central Local School District

OH

Material Weakness Matching / Level of Effort / Earmarking § 200.430

Management will update time and effort documentation process with additional steps to ensure compliance and review requirements with applicable employees.

View Audit 299019

Corrective Action Plans

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