Corrective Action Plans

Finding 526878 (2024-003)

Significant Deficiency 2024

VA

Student Financial Aid Internal Control / Segregation of Duties Questioned Costs

Individual/s Responsible for Corrective Action Plan: Wanda Spradley, Director of Financial Aid Corrective Action Plan: The Institute agrees with the finding and is aware of the regulation that governs verification of Title IV Federal Student aid application set forth in 34 CFR Part 668 (34 CRF 6...

Individual/s Responsible for Corrective Action Plan: Wanda Spradley, Director of Financial Aid Corrective Action Plan: The Institute agrees with the finding and is aware of the regulation that governs verification of Title IV Federal Student aid application set forth in 34 CFR Part 668 (34 CRF 668.56). The student’s record in questioned was verified and properly disbursed, the parent tax return that was prepared by a tax preparer left blank a line item regrading IRA deductions and payments and no schedule was prepared by the preparer as such this line item was not properly verified. The Financial Aid Office has updated its policy and procedures to institute a two factor review system on students selected for verification. The first check will be completed by the Senior Financial Aid Counselor, and second and final look is completed by the Director of Financial Aid. Anticipated Completion Date: February 28, 2025

View Audit 345973

Finding 526877 (2024-002)

Significant Deficiency 2024

Sweet Briar Institute

VA

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions

Individual/s Responsible for Corrective Action Plan: Jaraka Waite, Human Resources Corrective Action Plan: The Institute agrees with the finding. Moving forward, when Student Employment payment information is entered into our Human Resource information system, the Institute will continuously che...

Individual/s Responsible for Corrective Action Plan: Jaraka Waite, Human Resources Corrective Action Plan: The Institute agrees with the finding. Moving forward, when Student Employment payment information is entered into our Human Resource information system, the Institute will continuously check timecards to ensure that the wages match the number of hours students work. Furthermore, the Institute will stay in communication with student supervisors to ensure they are approving timecards before payroll is processed. Anticipated Completion Date: May 31, 2025

View Audit 345973

Finding 526872 (2024-002)

Material Weakness 2024

South Montgomery Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kristin Charles, CFO and HR Director Contact Phone Number and Email Address: (765) 866-0203 and Kristin.charles@southmont.k12.in.us Views of Responsible Officials: We...

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kristin Charles, CFO and HR Director Contact Phone Number and Email Address: (765) 866-0203 and Kristin.charles@southmont.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: ESSER Yearly Reports to be completed by CFO and printed and will review with the superintendent. Anticipated Completion Date: ESSER III Annual Report due April 2025

View Audit 345971

Finding 526869 (2024-002)

Significant Deficiency 2024

National Museum of Women in the Arts

DC

Questioned Costs Subrecipient Monitoring Reporting § 200.328

Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for...

Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for report preparation. We will assign specific personnel responsible for ensuring that all required reports are submitted on time. 2. Enhanced Communication: We will improve communication with all departments involved in the report preparation process to ensure that necessary information is gathered and validated promptly. 3. Monitoring Progress: We will establish a more robust internal monitoring process to track the progress of report preparation and ensure timely submission.

View Audit 345969

Finding 526867 (2024-001)

Significant Deficiency 2024

National Park Foundation

DC

Subrecipient Monitoring Reporting Questioned Costs § 200.303

2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not i...

2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2025

View Audit 345968

Finding 526862 (2024-001)

Significant Deficiency 2024

King's College

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed awa...

Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. A corrected ISIR came in after verification was complete and instead of going through the normal process of being reviewed and repackaged by the director, the student record was accidentally filed away. This happened due to human error. We have a process in place to monitor corrected ISIR transactions to ensure that the EFC (SAI effective for award year 2024-25 and later) agrees with our documentation. The student record is then given to the director for final review and repackaging. We have added an additional step now whereby the Pell Grant administrator also reviews the output report for ISIR imports on a weekly basis.

View Audit 345962 Questioned Costs: $1

Finding 526809 (2024-003)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526808 (2024-002)

Significant Deficiency 2024

Herkimer Housing Authority

NY

Internal Control / Segregation of Duties Questioned Costs HUD Housing Programs

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Com...

Corrective Action Plan Year ended June 30, 2024 Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2024 CAP prepared by; Richard Dowe, Executive Director (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure compliance deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2025.

View Audit 345887

Finding 526796 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Brooklyn Park

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 345847

Finding 526783 (2024-001)

None 2024

Town of Stratford, Connecticut

CT

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding 2024-001 (Repeat Finding of 2023-002) Grant Activity Tracking and Recording (Material Weakness) Description of Finding State and federal intergovernmental revenue, receivables, unearned revenues, and deferred inflows required material audit adjustments to properly record activity and balance...

Finding 2024-001 (Repeat Finding of 2023-002) Grant Activity Tracking and Recording (Material Weakness) Description of Finding State and federal intergovernmental revenue, receivables, unearned revenues, and deferred inflows required material audit adjustments to properly record activity and balances at year-end. The Town completed the necessary grant roll-forward schedules for funds with significant operating and capital grants, however the Town did not record the necessary adjustments to properly record state and federal grant-related balances in various funds. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town is implementing various procedures to ensure grant related balances are properly tracked and recorded, and will enhance their controls over this area. Name of Contact Person Dawn Savo, Finance Director Projected Completion Date June 30, 2025

View Audit 345814

Finding 526777 (2024-001)

Significant Deficiency 2024

Bremer County, Iowa

IA

Questioned Costs Internal Control / Segregation of Duties

CONTACT PERSON - SHELLEY WOLF, COUNTY AUDITOR CORRECTIVE ACTION - THE DUTIES WILL BE SEPARATED AS MUCH AS POSSIBLE AND ALTERNATIVE CONTROLS WILL BE CONSIDERED TO COMPENSATE FOR LACK OF SEGREGATION OF DUTIES PROPOSED COMPLETION DATE - ONGOING

View Audit 345808 Questioned Costs: $1

Finding 526767 (2024-002)

None 2024

Foresthill Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.516

The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIP.

View Audit 345802 Questioned Costs: $1

Finding 526763 (2024-006)

Significant Deficiency 2024

Safford Unified School District No. 1

AZ

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: N...

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of two of 2 contractors, we noted the District did not have adequate internal controls designed to ensure contractors were in compliance with applicable Davis-Bacon Wage Rate requirements. The District did not retain documentation supporting indication of certified payrolls being submitted in accordance with monitoring compliance with the Davis-Bacon Act requirements for contracts funded by the Education Stabilization Fund. Corrective Action: The District will review its process for retaining wage rate requirements and ensure all minor construction projects are having these wage rate requirements maintained. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Frank Gutierrez, Director of Support Operations

View Audit 345765

Finding 526751 (2024-007)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Cash Management Questioned Costs Material Weakness § 200.303 § 200.305

Federal Agency Name: Department of Justice Assistance Listing Number: 16.812 Program Name: Second Chance Act Reentry Initiative Finding Summary: There were two months out of twelve where the draw request amount for the Second Chance Act Reentry program was switched with a draw request for another f...

Federal Agency Name: Department of Justice Assistance Listing Number: 16.812 Program Name: Second Chance Act Reentry Initiative Finding Summary: There were two months out of twelve where the draw request amount for the Second Chance Act Reentry program was switched with a draw request for another federal program. The draw request amount exceeded the actual expenditures incurred for these two months. Corrective Action Plan: SHIP’s Finance Director drew down funds for two months of expenditures on the same day for both the Department of Labor‐funded BOOST GO program and the Department of Justice‐funded BOOST Re‐Entry program. This resulted in mistakenly swapping the drawdowns for the programs, therefore drawing down GO’s funds for Re‐Entry and Re‐Entry’s funds for GO. The payments were recorded correctly by Accounting staff. The mistake was caught while the Finance Director was preparing for the annual audit. Once the mistake was discovered, the Executive Director and the Finance Director immediately contacted the Federal Project Officers of both grants to report the error and request information on how to proceed with correcting it. The Federal Project officers were supportive of being informed of the errors, and in providing feedback on how to correct the mistakes, which SHIP did immediately. Next, the Finance Director reported the error to the auditors, and the errors were also reported to the SHIP Executive Committee of the Board of Directors. Moving forward in the short term, the Finance Director has started to double check the account number on the report and the account number on the draw down platform to ensure that it is the correct grant. The reports are prepared monthly and the accountant that will prepare the monthly report will also add the account identifier to the front of the packet. This will be double checked by the Finance Director. Deposits will have to be verified as well to ensure we record the payor correctly. The Finance Director will also reconcile that the payments recorded on the grant platform and SHIP’s financial system to ensure they both agree. Long term, SHIP will be more intentional about the naming and branding of programs. Currently, SHIP is applying for a new grant from the Department of Labor to continue the BOOST Re‐Entry program. If awarded, this program will be dropping the “BOOST” acronym from the name to avoid confusion with the established BOOST GO program. Having two separate programs sharing a name was intended to build on the branding and community awareness of the BOOST program but has had the unintentional consequence of creating confusion for the public, partner agencies, and participants. As the above finding also demonstrates, it can cause unfortunate errors administratively as well. See also 2024‐006 Finding for each program Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: November 2024

View Audit 345752 Questioned Costs: $1

Finding 526749 (2024-005)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Internal Control / Segregation of Duties Questioned Costs Material Weakness § 200.303 § 200.328

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: Our auditors identified that the 9130 financial reports were completed on the cash basis of accounting and were completed as of the date of the report was submi...

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: Our auditors identified that the 9130 financial reports were completed on the cash basis of accounting and were completed as of the date of the report was submitted and not based on the specified quarterly reporting period. Additionally, documentation was not retained to support the numbers reported and there was no documented review or approval over the 9130 quarterly reports. Corrective Action Plan: The first two 9130 quarterly reports were submitted, and the cumulative federal expenditures were misstated. Once the 9130 reports are submitted and approved by the funder, we are unable to correct it. The amounts were corrected and accurate by the fiscal year ending 2024. This final quarterly 9130 was submitted accurately to reflect the full year of expenditures. Effective immediately, the General Ledger detail will be saved for each monthly report as well as the quarterly reports. This will ensure that if something does get changed after the submission of the 9130 reports, we are able to review the detail to see what was changed in order to reconcile. Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: January 2025

View Audit 345752

Finding 526746 (2024-005)

Significant Deficiency 2024

Central Consolidated School District

NM

Questioned Costs Internal Control / Segregation of Duties

Corrective Action for audit finding 2024-005 [2022-007] – Impact Aid Application Errors (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issues: • A student who has no record of being in the ...

Corrective Action for audit finding 2024-005 [2022-007] – Impact Aid Application Errors (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issues: • A student who has no record of being in the special education program was listed on the Impact Aid application as a student with disabilities. • Two students who are special education students were left off the application because of a keying error. • One hundred regular education students were left off the application because of a keying error. • The expenditure numbers included on table 7 of the application included numbers that were significantly less than actual numbers for the District. The individual who entered the numbers took the wrong numbers from an expenditure report. Instead of using the numbers from the expenditures to date column, the remaining budget balance numbers were entered into the application. • Number 1 – total additional expenditures of all children with disabilities were underreported by $5,513,453 • Number 4 – Total funds for Part B of Individuals with Disabilities Education Act were underreported by $1,106,288 • Number 5 – Other sources of aid received for children with disabilities were underreported by $435,856. Response: The following is the corrective actions that have been implemented to address the finding: • The Finance Director Mr. Dominic Sategna is the second reviewer of the expenditure data on the application. • Special Education Departments implemented a review process that added a second person to verify the data that is entered manually. The additional reviewers include the and the Special Education Department Director Mr. Joel Balasuit. • The Special Education Department staff - Ms. Courtney Topaha and Ms. Candance Keams review and audit files to ensure student information is up to date in PowerSchool to ensure reliable, efficient, and timely data is being collected. The Special Education Department Director Mr. Balasuit oversees the process using the information sent by the Data Department – Ms. Sharon Hanagarne-Benally.

View Audit 345751

Finding 526745 (2024-004)

Significant Deficiency 2024

Central Consolidated School District

NM

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

Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special ed...

Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special education funds to pay 85% of the salary of the District Safety Coordinator through mid-December 2023 after which it was changed to 15% of the salary from the special education funds. • There was no justification in the files reviewed that identified why the individual’s responsibilities related to special education funding. Response: The following is the corrective actions that have been implemented to address the finding: The Special Education Department Director Mr. Joel Balasuit reviews expenditures to determine allowable criteria are met during the request process. The salary funding source was changed July 1, 2024, and is no longer charged to Fund 25145. Additionally, the approval routing was updated to include the Mr, Balasuit’s approval.

View Audit 345751 Questioned Costs: $1

Finding 526744 (2024-005)

Significant Deficiency 2024

Northeastern State University

OK

Questioned Costs Reporting § 200.329

The grants and contract personnel will review current semi-annual performance reports and compare them to current document/backup before submitting the reports. Grants and contract personnel will ensure that documentation for all reports be in compliance with 2 CFR 200 and the University's adopted...

The grants and contract personnel will review current semi-annual performance reports and compare them to current document/backup before submitting the reports. Grants and contract personnel will ensure that documentation for all reports be in compliance with 2 CFR 200 and the University's adopted federal grant program policy and procedures. There will be informal training for Principal Investigators on preparing, processing reports and on the federal policies and procedures when a new grant is setup in Banner and a meeting is set with the new PI. Annual training will be done for grants personnel when they attend NCURA Conferences each year and campus training in Banner, the Purch etc. will start in April 2025. Reminders will be sent to grants and contract personnel regarding proper reporting when a file is prepared for the new grant and annually after that.

View Audit 345743

Finding 526742 (2024-004)

Significant Deficiency 2024

Northeastern State University

OK

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

The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by Febr...

The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by February 14, 2025, and the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) will make sure future submissions to the Student Clearinghouse match. The Registrar (Amy Dunn) and her team will input the correct program lengths in Banner (SFACPLR) by March 14, 2025.

View Audit 345743

Finding 526740 (2024-003)

Significant Deficiency 2024

Northeastern State University

OK

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

Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trac...

Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trace Taylor) or management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) who will be checking for accuracy of records prior to preparing letters for students. Title IV Reporting Specialist (Heather McWilliams) will audit previous week R2T4 records using the automated WD report that is generated weekly on Monday evening. This will ensure that withdrawn students are identified, R2T4 calculations are performed, and funds are returned in a timely manner.

View Audit 345743

Finding 526738 (2024-002)

Significant Deficiency 2024

Northeastern State University

OK

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

Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security po...

Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security policy as the central document for NSU's cybersecurity policy. The current information security policy is being worked on by NSU's ITS department in conjunction with an external vendor who is supplying our virtual Chief Information Security Officer. This work is expected to be completed by the end of March and will be submitted to our campus policy committee in April for approval of the modified document which will contain all 14 of the elements as specified in the GLBA standard and brought to our attention during the annual audit.

View Audit 345743

Finding 526736 (2024-001)

Significant Deficiency 2024

Northeastern State University

OK

Questioned Costs Student Financial Aid Reporting

Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Func...

Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Functional Technologist, Vicki Ryals and Title IV Reporting Specialist, Heather McWilliams) and management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) will audit the following forms for accurate SAY/ AY periods: • RORTPRD • RORSAYR • RFRDEFA • RPRLOPT • RPROPTS • RORPRDS • RPRLPRD Audit of dates in Banner will be performed prior to originations being established for aid year. This will ensure accurate information is reported in Banner and COD for student records.

View Audit 345743

Finding 526734 (2024-001)

None 2024

Monmouth Regional High School

NJ

Questioned Costs

Prior to submitting to the NJ Department of Agriculture, the meals claimed should be verified and agreed to the meal count activity records and edit check worksheets. Responsible officials will review and verify number of meals claimed and category of meals claimed for accuracy.

View Audit 345739 Questioned Costs: $1

Finding 526732 (2024-002)

Significant Deficiency 2024

Roosevelt Elementary School District No. 66

AZ

Questioned Costs Period of Performance Significant Deficiency § 200.303

Finding Number: 2024-002 Program Name/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.425U; 84.425W Contact Person: Kris Terwilleger, Director of Finance Anticipated Completion Date: June 30, 2025 Planned Co...

Finding Number: 2024-002 Program Name/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.425U; 84.425W Contact Person: Kris Terwilleger, Director of Finance Anticipated Completion Date: June 30, 2025 Planned Corrective Action: Will adjust process of JE approval to include contingency plan that in the event of the accountant being absent, the Senior Buyer will prepare the JE for Director of Finance approval.

View Audit 345730

Finding 526724 (2024-001)

Significant Deficiency 2024

Heartland Community Health Clinic D/b/a Heartland Health Services

IL

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Action taken in response to finding: The Revenue Cycle Manager will review all manual entries of financial assistance adjustments for accuracy upon review of financial assistance application assessments. The Revenue Cycle Manager and CFO will meet and review financial assistance adjustments on a mon...

Action taken in response to finding: The Revenue Cycle Manager will review all manual entries of financial assistance adjustments for accuracy upon review of financial assistance application assessments. The Revenue Cycle Manager and CFO will meet and review financial assistance adjustments on a monthly basis to ensure appropriate slides have been implemented based on family size and income. Name(s) of the contact person(s) responsible for corrective action: Katie Saucedo, Revenue Cycle Manager and Tony Bartlett, Chief Financial Officer Planned completion date for corrective action plan: 4/1/25

View Audit 345714

Corrective Action Plans

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