Corrective Action Plans

Finding 1160878 (2024-005)

Material Weakness 2024

Martin University

IN

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

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disbursement dates a...

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Students tested in the Common Origination and Disbursement (COD) reporting were not properly reported based upon University documents, including disbursement dates and applied dates. Auditors’ Recommendation: We recommend that the University strengthen its internal controls to ensure that all disbursement dates are reported to COD accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The previous SIS was subject to frequent interruptions which prevent timely data exchange with COD. Beginning with the 2024-2025 award year a new financial aid processing system was implemented. The new processing system is a more secure environment and hosted by Jenzabar for added compliance assurance. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025

View Audit 370945

Finding 1160874 (2024-004)

Material Weakness 2024

Martin University

IN

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2024. Auditors’ Recommendation: We reco...

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2024. Auditors’ Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University is implementing financial internal controls policies and processes to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards and ensure compliance with the DOE. This includes procedures related to outstanding student refund checks over 240 days. Name(s) of the contact person(s) responsible for corrective action: Denise Johnson, Interim Controller, Bursar Dept. Supervisor Planned completion date for corrective action plan: June 30, 2025

View Audit 370945 Questioned Costs: $1

Finding 1160870 (2024-003)

Material Weakness 2024

Martin University

IN

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

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Audit...

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Auditors’ Recommendation: We recommend that the University review its satisfactory academic progress policy to ensure that all notifications are completed as required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025

View Audit 370945

Finding 1160770 (2024-004)

Material Weakness 2024

School Administrative Unit No. 16

NH

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

Due to staff turnover, additional training was provided to the person that prepares the MOE. FY25 MOEs are complete. The DOE contacts us if they are completed incorrectly. The DOE did not have any issue with the FY25 report, and all grants have been approved.

View Audit 370927 Questioned Costs: $1

Finding 1160606 (2024-009)

Material Weakness 2024

Columbia Gorge Community College

OR

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

Economic Development Cluster – Assistance Listing No. 11.307 Recommendation: We recommend the College strengthen its process for obtaining certified payrolls and implement procedures to ensure timely receipt, review, and documentation of these reports. Explanation of disagreement with audit finding:...

Economic Development Cluster – Assistance Listing No. 11.307 Recommendation: We recommend the College strengthen its process for obtaining certified payrolls and implement procedures to ensure timely receipt, review, and documentation of these reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process workflow has been developed to ensure that the certified payroll reports are requested and reviewed monthly prior to paying the monthly invoices or pay applications to the contractor. Name(s) of the contact person(s) responsible for corrective action: Saundra Buchanan and Sam Draper Planned completion date for corrective action plan: 7/28/2025

View Audit 370896

Finding 1160605 (2024-008)

Material Weakness 2024

Columbia Gorge Community College

OR

Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328 § 200.358

Economic Development Cluster – Assistance Listing No. 11.307 Recommendation: We recommend the College review its reporting procedures to ensure all reports are completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...

Economic Development Cluster – Assistance Listing No. 11.307 Recommendation: We recommend the College review its reporting procedures to ensure all reports are completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reporting procedures will be reviewed to ensure all reports are submitted timely. A grants management workbook template that is in place will be reviewed to determine if all reporting requirements have been included and the status of each reporting requirement. Name(s) of the contact person(s) responsible for corrective action: Saundra Buchanan and Sam Draper Planned completion date for corrective action plan: 8/7/2025

View Audit 370896

Finding 1160604 (2024-007)

Material Weakness 2024

Columbia Gorge Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.033 Recommendation: We recommend the College review its FSEOG awarding procedures and strengthen controls to ensure accurate identification and prioritization of eligible students based on EFC. Explanation of disagreement with audit fi...

Student Financial Assistance Cluster – Assistance Listing No. 84.033 Recommendation: We recommend the College review its FSEOG awarding procedures and strengthen controls to ensure accurate identification and prioritization of eligible students based on EFC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CGCC has reviewed its Federal Supplemental Educational Opportunity Grant (FSEOG) awarding policy and will continue to ensure that FSEOG funds are awarded in accordance with federal guidelines. The discrepancy between the 2023–2024 award year and the current year was due to inaccurate Student Aid Index (SAI) data generated by a previous report. For the current year, the Financial Aid Office has identified and implemented a more accurate reporting tool, which has significantly improved the reliability of the SAI data used in awarding decisions. To further strengthen our internal controls and oversight, a new Financial Aid Director will be joining our team in June 2025. This leadership addition will enhance our ability to maintain compliance and ensure accurate, consistent awarding of FSEOG funds moving forward.. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister Planned completion date for corrective action plan: 6/30/2025

View Audit 370896

Finding 1160603 (2024-006)

Material Weakness 2024

Columbia Gorge Community College

OR

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College strengthen its internal controls to ensure timely identification of students not meeting SAP standards. Additionally, the College should work with its system administ...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College strengthen its internal controls to ensure timely identification of students not meeting SAP standards. Additionally, the College should work with its system administrator to resolve the SAP calculation issue or implement an alternative method for tracking SAP compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CGCC has completed a thorough review of its Satisfactory Academic Progress (SAP) policy to ensure alignment with the capabilities and limitations of our current system. We remain committed to resolving ongoing system-related issues and are actively keeping the policy and system functionality in sync as improvements are made. The issue regarding SAP not calculating correctly is still in progress. We have been working closely with Anthology to identify and implement long-term solutions. Unfortunately, the necessary fixes require significant time and manual intervention. Despite these challenges, we have made progress: as of Spring 2025, we are now able to accurately identify affected students—something that was not possible during the 2023–2024 award year. Additionally, we are in the process of hiring a Financial Aid Director. This added leadership and support will help us address the remaining issues more efficiently and continue making meaningful progress toward full resolution Name(s) of the contact person(s) responsible for corrective action: Denise Reid-Strachan Planned completion date for corrective action plan: 9/1/2025

View Audit 370896 Questioned Costs: $1

Finding 1160599 (2024-005)

Material Weakness 2024

Columbia Gorge Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College review its current procedures for Title IV funds and implement a control that prevents and detects errors in this process. Additionally, we recommend the College impl...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College review its current procedures for Title IV funds and implement a control that prevents and detects errors in this process. Additionally, we recommend the College implement a formal review process to ensure the R2T4 calculations being prepared timely and correctly to minimize the likelihood that errors may go undetected and not corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CGCC is currently undertaking a comprehensive review of its Return to Title IV (R2T4) process. In light of recent staff departures, we are reassessing the applicable regulations and developing a formalized workflow, including clear documentation of our internal controls to support consistent and compliant implementation. Name(s) of the contact person(s) responsible for corrective action: Denise Reid-Strachan Planned completion date for corrective action plan: 9/1/2025

View Audit 370896

Finding 1160595 (2024-004)

Material Weakness 2024

Columbia Gorge Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure direct loan, Pell, FSEOG, and FWS reconciliations are reviewed and such review properly documented. Explanation of disagreement with au...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College implement procedures to ensure direct loan, Pell, FSEOG, and FWS reconciliations are reviewed and such review properly documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has reviewed its policies and procedures and the reconciliation process conducted by Global, its third-party servicer, and has implemented a procedure whereby the Financial Aid Office retrieves the prior month’s completed reconciliation at the beginning of each month. Those records will be reconciled with the finance system records within the SIS in coordination with the Business Office. The College will review the data and make any necessary updates to student records to ensure a complete end-to-end reconciliation between G5/COD, Global, and the College. Name(s) of the contact person(s) responsible for corrective action: Sam Draper & Denise Reid-Strachan Planned completion date for corrective action plan: 6/30/2026

View Audit 370896

Finding 1160591 (2024-003)

Material Weakness 2024

Columbia Gorge Community College

OR

Internal Control / Segregation of Duties Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007 Recommendation: We recommend the College review the requirements and implement a control to specifically monitor the outstanding Title IV funded checks and the refunds of disbursements to students throughout the yea...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007 Recommendation: We recommend the College review the requirements and implement a control to specifically monitor the outstanding Title IV funded checks and the refunds of disbursements to students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has reviewed its policies and procedures in relation to the audit finding and has implemented adjustments to its posting process to ensure more accurate recording of transaction dates that initiate the Title IV credit balance process. In addition, targeted training and coaching have been provided to responsible personnel to reinforce compliance and improve the timeliness of student refunds in accordance with statutory timeframes. Emphasis has been placed on the communication and coordination between the Financial Aid and Business office to ensure that batches are posted in a timely fashion in accordance with the disbursement dates on COD. Additionally, for instances of uncashed refund checks resulting from Title IV credit balances, the Business Office will collaborate with Financial Aid to ensure the return of funds to the appropriate federal programs within 240 days of the date of issuance. Name(s) of the contact person(s) responsible for corrective action: Sam Draper & Denise Reid-Strachan Planned completion date for corrective action plan: 6/30/2026

View Audit 370896

Finding 1160588 (2024-002)

Material Weakness 2024

Columbia Gorge Community College

OR

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

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College review current processes and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate as well as...

Student Financial Assistance Cluster – Assistance Listing No. 84.268, 84.063, 84.007, 84.033 Recommendation: We recommend the College review current processes and procedures for NSLDS enrollment reporting and implement an internal control that ensures reporting is both timely and accurate as well as retaining evidence of this control being performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Enrollment reporting is the responsibility of the Columbia Gorge Community College (CGCC) Registrar. The reporting of enrollment information in a timely manner for the year ended June 30, 2024, was impacted by the implementation of a new Student Information System (SIS) in May 2021. The SIS included significant changes to student recording procedures and a new enrollment reporting process. In response to the Enrollment Reporting Finding for the year ended June 30, 2024, the Registrar continues to work on mitigating any issues that negatively impact enrollment reporting. Our reporting have significantly improved during the 2024-2025 academic year. Name(s) of the contact person(s) responsible for corrective action: Catherine Graham Planned completion date for corrective action plan: 9/30/2025

View Audit 370896

Finding 1160354 (2024-002)

Material Weakness 2024

Centro Cha

CA

Cash Management Matching / Level of Effort / Earmarking

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent dis...

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent disbursements for federal programs to ensure that all costs are captured in the correct accounting period and classified correctly to the program when accrued. This will help ensure that each program is individually assessed for costs that should have been accrued in the current fiscal year rather than performing this process on just larger expenses without discretion to program source. Person Responsible: Director of Finance Plan Implementation: 9/1/2025 Status: On Going

View Audit 370739

Finding 1160353 (2024-001)

Material Weakness 2024

Centro Cha

CA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend the Organization establish policies and procedures to ensure adequate internal controls over the drawdown process of federal awards. Prior to submission of drawdown, supporting schedules and reports are reviewed by the Executive Director or appropriate management personn...

Recommendation: We recommend the Organization establish policies and procedures to ensure adequate internal controls over the drawdown process of federal awards. Prior to submission of drawdown, supporting schedules and reports are reviewed by the Executive Director or appropriate management personnel. Plan: All federal draw down requests will be preceded by a revenues and expenses report provided to the Executive Director and the program manager for their review prior to draw down of the funds through any related portals. Person Responsible: Program Manager and Executive Director Plan Implementation: 9/30/2025 Status: Implemented

View Audit 370739

Finding 1160313 (2024-001)

Material Weakness 2024

Hawaii Local 2030 Hub

HI

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.305 § 200.512

Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal cont...

Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met. Views of Responsible Official: Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Internal control procedures will be put into place to establish milestones and overseen by the Executive director

View Audit 370700

Finding 1160264 (2024-006)

Material Weakness 2024

Unified Government of Wyandotte County and Kansas City, Kansas

KS

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

Personnel Responsible for Corrective Action: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City, Kansas Anticipated Completion Date: October 1, 2025 Views of Responsible Officials and Planned Corrective Action: The grants administrator has been developi...

Personnel Responsible for Corrective Action: Dr. Shelley Kneuvean Chief Financial Officer Unified Government of Wyandotte County & Kansas City, Kansas Anticipated Completion Date: October 1, 2025 Views of Responsible Officials and Planned Corrective Action: The grants administrator has been developing a master calendar and will ensure the departments file the required reports within the required timeframes of their funders and maintain copies in a centralized file.

View Audit 370644

Finding 1160259 (2024-003)

Material Weakness 2024

Franklin Home for the Aged D/b/a Peabody Place

NH

Student Financial Aid Subrecipient Monitoring Eligibility § 200.512

Condition Found: Per 2 CFR § 200.512(a), the auditee must submit the data collection form (DCF) and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the auditee’s fiscal year. The aud...

Condition Found: Per 2 CFR § 200.512(a), the auditee must submit the data collection form (DCF) and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the auditee’s fiscal year. The audit for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse until DATE, which is after the required submission deadline of September 30, 2024. Individual(s) Responsible for Corrective Action: Lynda P. Goldthwaite, Executive Director and Stacey Matott, Director of Finance Planned Corrective Action: With the debt work out in place, management should continue to follow procedures in place to ensure the timely completion of future audits and submission of the reporting package to the Federal Audit Clearinghouse. Anticipated Completion Date: September 30, 2025

View Audit 370637

Finding 1160258 (2024-002)

Material Weakness 2024

Franklin Home for the Aged D/b/a Peabody Place

NH

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

Condition Found: The Organization did not make the required annual deposits into the debt payment reserve, capital asset replacement reserve, resident asset depletion reserve, and the facility fill reserve. We confirmed the balances of the four reserve accounts and identified that all four reserve a...

Condition Found: The Organization did not make the required annual deposits into the debt payment reserve, capital asset replacement reserve, resident asset depletion reserve, and the facility fill reserve. We confirmed the balances of the four reserve accounts and identified that all four reserve accounts were not funded in accordance with the USDA loan agreement. Individual(s) Responsible for Corrective Action: Lynda P. Goldthwaite, Executive Director and Stacey Matott, Director of Finance Planned Corrective Action: Peabody Place sought a debt work out in 2025 that would allow for deferral of required deposits for six months until January 1, 2026. Anticipated Completion Date: Completed

View Audit 370637 Questioned Costs: $1

Finding 1160125 (2024-003)

Material Weakness 2024

Lake Health District

OR

Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.512

Response Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports. Responsible Party CFO at Lake Health District Estimated Completion 12/31/2025

View Audit 370530

Finding 1160120 (2024-002)

Material Weakness 2024

Shiloh Manor, Inc.

CT

HUD Housing Programs Matching / Level of Effort / Earmarking

Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76....

Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76. Action(s) Taken or Planned on the Finding As of December 31, 2024 the $76 of payroll expenses was not reimbursed from the affiliate project account. This has been processed in the current year on September 5,2025.

View Audit 370520

Finding 1160119 (2024-001)

Material Weakness 2024

Shiloh Manor, Inc.

CT

HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking

Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due s...

Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. As of December 31, 2024, management had not repaid $40,239 due to reserve for replacement Action(s) Taken or Planned on the Finding As of December 31, 2024, management has not repaid $40,239 due to reserve for replacement. Additionally, no deposits were made into the reserve for replacement. The owner and agent met with HUD on September 15, 2022 to discuss the loan repayment. It was determined that the loan payment would be deferred and absorbed into the budget-based increase submitted lo HUD and currently in review. This would cover the loan repayment that has been impossible to repay because the property has not operated efficiently since the Residual Receipt swipe of $241,000 in 2017. The finding is repeated as Finding No. 2024-001

View Audit 370520

Finding 1159998 (2024-004)

Material Weakness 2024

City of Princeton

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the find...

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will prepare the annual data report and someone else, who is knowledgeable about the awards and the reporting compliance requirement, will review the report prior to submission. Documentation of the review will be retained with the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159894 (2024-002)

Material Weakness 2024

City of Nashua

NH

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.309 § 200.403

Corrective Action Plan – Federal Funds Review and Processing Audit Finding Reference: Response to Finding 2024-002: Improvement Control Over Period of Performance for Federal Awards Name of Contact Person and Completion Date: Krystal De Gray, COO of Nashua School District 09-22-2025 Planned Correcti...

Corrective Action Plan – Federal Funds Review and Processing Audit Finding Reference: Response to Finding 2024-002: Improvement Control Over Period of Performance for Federal Awards Name of Contact Person and Completion Date: Krystal De Gray, COO of Nashua School District 09-22-2025 Planned Corrective Action: The Nashua School District acknowledges the finding related to the control over the period of performance for federal awards (Finding 2024-002). In response, the district will develop and implement a formal internal procedure to ensure that all purchases funded by federal awards are both placed and received within the established period of performance. This procedure will include appropriate review, documentation, and oversight to maintain compliance with federal grant regulations. To further strengthen internal controls, the Nashua School District will implement a procedure limiting purchases to occur no later than 15 days prior to the grant’s end date. Additionally, all necessary services must be received and completed prior to the expiration of the grant period. Mario Andrade Krystal De Gray Superintendent Chief Operating Officer

View Audit 370436 Questioned Costs: $1

Finding 1159875 (2024-002)

Material Weakness 2024

County of York, Pennsylvania

PA

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

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.

View Audit 370417

Finding 1159865 (2024-001)

Material Weakness 2024

Allenstown School District

NH

Questioned Costs Matching / Level of Effort / Earmarking

The LEA funding that was budgeted and expended was consistent with expectations, as a worksheet was completed and submitted to the State for approval of the original allotment. The issued identified in the finding appears to relate specifically to the ARP IDEA funding an additional allocation provid...

The LEA funding that was budgeted and expended was consistent with expectations, as a worksheet was completed and submitted to the State for approval of the original allotment. The issued identified in the finding appears to relate specifically to the ARP IDEA funding an additional allocation provided to the district well after the FY23/24 IDEA award. At no point did the State require our district to revise the MOE or resubmit the worksheet, which is why a revised version was not submitted. The district continued to receive grant approval without the ARP IDEA portion included in the worksheet. This was not due to staff inexperience or lack of training, but rather the direct result of the State’s guidance and approval process. In fact, the District has received multiple commendations from the State for the effective management of the IDEA funds. Moving forward, if additional funding is allocated, we will proactively submit a revised worksheet, regardless of whether the State requests it, to ensure full compliance with audit requirements and all grant fund related funding is captured.

View Audit 370405 Questioned Costs: $1

Corrective Action Plans

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