Corrective Action Plans

Finding 518039 (2024-002)

Significant Deficiency 2024

CA

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

Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also repor...

Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The school has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025

View Audit 336383

Finding 518038 (2024-001)

None 2024

Pacific School of Religion

CA

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

Finding 2024-001 - Eligibility Condition For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically va...

Finding 2024-001 - Eligibility Condition For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. Procedures have been updated to ensure all verification and c-code reviews are conducted prior to disbursing of any Title IV aid. This would include maintaining documentation of clearance that is recent and up-to-date in the student’s permanent online folder. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025

View Audit 336383 Questioned Costs: $1

Finding 518037 (2024-001)

Significant Deficiency 2024

Miller Creek School District

CA

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

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated ...

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated a process by which every employee partially paid by a Federal Source was assigned a duty statement. That process was not correctly implemented as we only tracked the time associated with Federal award whereas it should have included both the time associated with Federal award and the time associated with any other fund. The NEW statement will describe: • Program Service • Program Code (Funding Source). This should include the full funding of that position, not only the Federal award • Description of Monthly or Yearly Activities • Hours Funded Each month the employee will fill out a timesheet logging the entirety of their time based on the activities described in the duty statement. Time certifications will be reviewed monthly by the CBO and kept in a binder. If you have any questions about this response, please contact me directly. Best, Marie Henrio CBO

View Audit 336370 Questioned Costs: $1

Finding 518031 (2024-001)

Significant Deficiency 2024

Escondido Union School District

CA

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320

January 5, 2024 To: Nigro & Nigro PC Regarding Audit Finding 2024-001 Procurement (5000) Assistance Listing #10.533, 10.55- U.S Department of Agriculture, California Department of Education, Child Nutrition Cluster We agree with the auditor's comments and the following actions will be taken to ensur...

January 5, 2024 To: Nigro & Nigro PC Regarding Audit Finding 2024-001 Procurement (5000) Assistance Listing #10.533, 10.55- U.S Department of Agriculture, California Department of Education, Child Nutrition Cluster We agree with the auditor's comments and the following actions will be taken to ensure the district is compliant with Code of Federal Regulations, CFR 200.320. 1) Implement a district system to track all formal bids, informal bids and RFQ's by contract year 2) Documents will include key information such as bid solicitation dates, contract dates and renewal dates for all Nutrition Services bids, RFPs, RFQs and micro-purchases. 3) The Director of NUtrition Services will review all contracts at the beginning of each school year. These steps along with training key personnel will make sure we are in compliance with Code of Federal Regulations, CFR 200.320 Michelle Cagle Director, Fiscal Services

View Audit 336363 Questioned Costs: $1

Finding 518024 (2024-005)

Material Weakness 2024

Independent School District No. 548

MN

Allowable Costs / Cost Principles Questioned Costs Material Weakness

Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement...

Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP noted two instances where the employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and preformed. Anticipated Completion Date: June 30, 2025

View Audit 336359

Finding 518015 (2024-001)

Significant Deficiency 2024

East Side Union High School District

CA

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

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort r...

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort requirements Controller Marisol Esparza has developed a process that includes completing corrections by January 31, 2025, and receiving all future forms promptly. Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers, with the support of the administrative/department secretaries, are now tasked with monitoring, reconciling, and ensu ing that these documents are completed and submitted monthly.

View Audit 336357

Finding 518012 (2024-004)

Significant Deficiency 2024

City of Donaldsonville

LA

Questioned Costs Reporting Internal Control / Segregation of Duties

Management will ensure that proper procedures are followed to comply with federal reporting requirements.

View Audit 336354

Finding 518009 (2024-001)

Significant Deficiency 2024

Ecclesia INC

AR

Internal Control / Segregation of Duties Questioned Costs Student Financial Aid

Finding2024-001: FEDERAL WORK STUDY-WORKING DURING CLASS TIME Comments on Finding and Recommendation(s): We concur with this finding. Due to the error rate of FWS instances of noncompliance, the Institution should review and update its internal controls related to FWS to ensure that students are not...

Finding2024-001: FEDERAL WORK STUDY-WORKING DURING CLASS TIME Comments on Finding and Recommendation(s): We concur with this finding. Due to the error rate of FWS instances of noncompliance, the Institution should review and update its internal controls related to FWS to ensure that students are not working during scheduled class time and enhance communication between Federal Work Study supervisors and registration department to ensure instances of noncompliance do not recur. Action Taken or Planned: 1} The school IT department is setting up the WorkEasy clock in/clock out system for students to lock students out of being able to clock in during scheduled class times. 2} Supervisors will examine each time card to verify no student has worked during scheduled class hours unless as defined in Volume 6 Chapter 2: Working During Scheduled Class Time Prohibited - "Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from attending for a particular day, and if the student is receiving credit for employment in an internship, externship, or community work-study experience. Any such exemptions must be documented." Documentation will be provided before the work is approved to be classified and paid as FWS wages earned. 3} Supervisors will be trained and required to sign a policy at the beginning of each award year or upon hire that states students are not permitted to work during scheduled class hours unless they meet one of the documented exceptions in Volume 6 Chapter 2. By signing this policy, supervisors agree that they may be subject to disciplinary action if they fail to abide this policy.

View Audit 336312

Finding 518008 (2024-003)

None 2024

Mass General Brigham Incorporated

MA

Questioned Costs Subrecipient Monitoring Cash Management § 200.208 § 200.305 § 200.334

Cash Management Management agrees with the finding and the auditor's recommendation. There was confusion at the time of this agreement as the nature of the work was in line with providing institutional services rather than a federal grant agreement. This led to a misunderstanding of cash management ...

Cash Management Management agrees with the finding and the auditor's recommendation. There was confusion at the time of this agreement as the nature of the work was in line with providing institutional services rather than a federal grant agreement. This led to a misunderstanding of cash management requirements due to the nature of the award. Mass General Brigham (MGB) has removed the $215K of questioned costs from the Schedule of Expenditures of Federal Awards (SEFA). The funding will be returned to Advanced Regenerative Manufacturing Institute, Inc. in January 2025. Additionally, management will review the limited instances where departments have been previously approved to request federal cash. This review is to confirm that an exception to the standard practice of managing this through the central Research Finance team is appropriate. Based on results of this review, to be completed by March 2025, management will determine criteria and prior approval requirements for departments to request federal cash if MGB concludes this practice will continue on a limited exception basis. The review will be conducted with oversight by the MGB Vice President of Research Management and Research Finance and the MGB Research Controller.

View Audit 336310 Questioned Costs: $1

Finding 518005 (2024-001)

None 2024

Mass General Brigham Incorporated

MA

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

Non-Compliance with Monthly Direct Loan Reconciliations Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will update existing procedures to include a formal monthly Direct Loan reconciliation with applicable supporting documentation. This will be implem...

Non-Compliance with Monthly Direct Loan Reconciliations Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will update existing procedures to include a formal monthly Direct Loan reconciliation with applicable supporting documentation. This will be implemented February 2025 for the period beginning January 2025. Updates will be prepared by the Director of Student Financial Aid and the Director of Finance for review and approval by the Controller's Office prior to implementation.

View Audit 336310

Finding 518002 (2024-001)

Material Weakness 2024

Sampson County Partnership for Children

NC

Questioned Costs Eligibility Subrecipient Monitoring § 200.303

Moving forward, we will require that all NC Pre-K program staff receive intense training on the proper procedures for reviewing student folders for edibility and to qualifications for the NC Pre-K program. The NC Pre-K score cards will be reviewed by two staff members, signed, and printed for confir...

Moving forward, we will require that all NC Pre-K program staff receive intense training on the proper procedures for reviewing student folders for edibility and to qualifications for the NC Pre-K program. The NC Pre-K score cards will be reviewed by two staff members, signed, and printed for confirmation of eligibility with each application. The Applications will then be placed in each child file for proof of eligibility and qualification. The Eligibility training will be conducted through the NC Pre-K DCDEE Program Policy Consultant Jeanne Barnes.

View Audit 336291

Finding 517966 (2024-002)

Significant Deficiency 2024

Mount Mercy University

IA

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University implement a procedure moving forward to ensure that all necessary MPN’s are retained for at least three years after payment in accordance with the federal regulation. Explanation of disa...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University implement a procedure moving forward to ensure that all necessary MPN’s are retained for at least three years after payment in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Item was in reference to Perkins Loans that were assigned to ED. While the University does not disagree with the fact that three MPN’s were unavailable, each were old Perkins Loans, and each were successfully assigned to ED utilizing alternative documentation, as suggested by ED. The University has a current process in place to retain all information in student files for a minimum of three years. Name(s) of the contact person(s) responsible for corrective action: Mark Freed Planned completion date for corrective action plan: 06/30/2025

View Audit 336229

Finding 517932 (2024-005)

Material Weakness 2024

Middle MacOupin Health Care Systems and Affiliates

IL

Special Tests & Provisions Questioned Costs HUD Housing Programs

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation r...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation related to the review and approval of disbursements for a portion of the sample selected. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure the disbursements are properly reviewed and approved. Anticipated Completion Date: January 1, 2025

View Audit 336206

Finding 517930 (2024-001)

Material Weakness 2024

Nashua Regional Planning Commission

NH

Allowable Costs / Cost Principles Questioned Costs Cash Management

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: From approximately July 2023 to January 2024, employees' timesheets were not being printed and signed. This was a result of turnover in the organization's finance position. Timesheets were being submitted elec...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: From approximately July 2023 to January 2024, employees' timesheets were not being printed and signed. This was a result of turnover in the organization's finance position. Timesheets were being submitted electronically by employees and reviewed by supervisors however the approval of the timesheets was not being documented prior to processing payroll. As of January 2024, NRPC reimplemented a more formal timesheet review process which included an email from each supervisor indicating their approval of employees' timesheets and an email from the Assistant Director to the Finance & Benefits Administrator indicating that timesheets have been approved for payroll processing. For each payroll, a documentation packet that includes all timesheets for that pay period is prepared by the Finance & Benefits Administrator and passed along to the Executive Director for his signature approval. As of November 2024, after consultation with Plodzik & Sanderson PA, NRPC has reimplemented collecting employee and supervisor signatures on timesheets in addition to the process described above. Name of Contact Person and Completion Date: Name 1 Nicole Kingsbury Name 2 Kate Lafond or Jay Minkarah Anticipated Completion Date – Complete

View Audit 336204 Questioned Costs: $1

Finding 517929 (2024-001)

None 2024

William R Moore College of Technology

TN

Questioned Costs Student Financial Aid Reporting

Planned Corrective Action: The Organization has implemented several measures to enhance its student attendance tracking and withdrawal processes to ensure compliance with federal regulations as of April 2024. Key corrective actions include: 1. Student Attendance Warning (SAW) Forms: Instructors will...

Planned Corrective Action: The Organization has implemented several measures to enhance its student attendance tracking and withdrawal processes to ensure compliance with federal regulations as of April 2024. Key corrective actions include: 1. Student Attendance Warning (SAW) Forms: Instructors will issue a SAW form to any student accumulating four unexcused absences. This form serves as notification that the student may be withdrawn from the class after eight unexcused absences. Signed SAW forms will be submitted to the Registrar to improve documentation and tracking. 2. Bi-Weekly Attendance Review: The Registrar and Financial Aid Counselor will meet bi-weekly to review attendance records and ensure that proper documentation (including SAW forms) is on file for all students with unexcused absences. Instructors will be promptly notified to address any missing documentation. 3. Withdrawal Process and R2T4 Completion: Withdrawn students will receive timely email notifications, and R2T4 forms will be completed on the same day of the withdrawal notification. These forms will be reviewed by the third-party processor, FAME, to ensure accuracy. Funds will be returned via AFA within three business days of the R2T4 review. 4. Monitoring and Compliance: Regular audits will be performed to ensure adherence to this corrective action plan. Ongoing training will be provided to all responsible parties, including Student Services, Admissions, Instructors, the Registrar, and Financial Aid staff, to maintain compliance with attendance tracking and withdrawal processes. Anticipation Date of Completion: Corrective action steps are currently in place, and monitoring is ongoing. Bi-weekly attendance reviews and audits are scheduled moving forward. R2T4 processing improvements are effective immediately.

View Audit 336193 Questioned Costs: $1

Finding 517928 (2024-005)

Significant Deficiency 2024

Craven County

NC

Questioned Costs Eligibility Reporting

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.

View Audit 336191

Finding 517927 (2024-004)

Significant Deficiency 2024

Craven County

NC

Questioned Costs Eligibility Reporting

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.

View Audit 336191

Finding 517926 (2024-003)

Significant Deficiency 2024

Craven County

NC

Questioned Costs Eligibility

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Re...

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff on the importance of entering information accurately in NC Fast. Staff will have access to one on one training as needed. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff on the importance of entering resource information accurately and examples of how to enter resource information in NC Fast will be conducted. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff regarding requests for information to ensure we are requesting all verifications needed will be conducted. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025

View Audit 336191

Finding 517925 (2024-002)

Significant Deficiency 2024

Craven County

NC

Eligibility Questioned Costs

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Re...

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff on the importance of entering information accurately in NC Fast. Staff will have access to one on one training as needed. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff on the importance of entering resource information accurately and examples of how to enter resource information in NC Fast will be conducted. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff regarding requests for information to ensure we are requesting all verifications needed will be conducted. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025

View Audit 336191

Finding 517924 (2024-001)

Significant Deficiency 2024

Craven County

NC

Eligibility Internal Control / Segregation of Duties Questioned Costs

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Re...

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Name of contact person: Corrective Action: Proposed completion date: April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff on the importance of entering information accurately in NC Fast. Staff will have access to one on one training as needed. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff on the importance of entering resource information accurately and examples of how to enter resource information in NC Fast will be conducted. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training for all Medicaid staff regarding requests for information to ensure we are requesting all verifications needed will be conducted. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025

View Audit 336191

Finding 517923 (2024-006)

Significant Deficiency 2024

Craven County

NC

Questioned Costs Allowable Costs / Cost Principles Eligibility

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findin...

Finding 2024-004 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-005 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-006 Name of contact person: Corrective Action: Proposed completion date: 12/18/2024 Section IV - State Award Findings and Questioned Costs Corrective Action for Finding 2024-001, 2023-002, 2023-003, 2024-004, and 2024-005 also apply to the State award findings. Corrective Action Plan For the Year Ended June 30, 2024 Section III - Federal Award Findings and Questioned Costs (continue) April Rollins, Medicaid Program Manager Refresher training on child support requirements and policy relating to cooperation/noncooderation with child support will be conducted with Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager Refresher training on the SSI exparte processes and timeliness requirements will be completed with all Medicaid staff. We will continue to complete second party reviews in excess of the states mandated 98 cases quarterly. 1/31/2025 April Rollins, Medicaid Program Manager The importance of proper documentation will be addressed in a team meeting, specifically discussing how actions must be supported with notes, attention to details, ensuring that documentation and information entered in case matches with reported income and expenses.

View Audit 336191

Finding 517921 (2024-001)

Significant Deficiency 2024

Lifebridge Community Services, Inc. and Subsidiary

CT

Questioned Costs

Corrective Action: The Agency addressed the late filing by reorganizing work responsibilities in the finance department that resulted in a delay in completing the annual financial audit and commensurate single audit requirements for fiscal year 2022-23. By removing non-financial reporting responsib...

Corrective Action: The Agency addressed the late filing by reorganizing work responsibilities in the finance department that resulted in a delay in completing the annual financial audit and commensurate single audit requirements for fiscal year 2022-23. By removing non-financial reporting responsibilities in the department, staff will have sufficient time to complete and submit all required filings prior to the deadline dates. The agency will be fully compliant with the reporting deadlines beginning with the fiscal year end 2023-24 fiscal year end reports.

View Audit 336184

Finding 517884 (2024-002)

Material Weakness 2024

Tri-Valley School District

PA

Questioned Costs Reporting Internal Control / Segregation of Duties

Management’s Response: Management agrees with the finding and is implementing procedures to correct it. Corrective Action will be take place January 2025.

View Audit 336104

Finding 517876 (2024-001)

Significant Deficiency 2024

Orange County Department of Education

CA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

The Attendance and Records Center (ARC) team has put in place a process to check students with any cohort removal codes on a weekly basis, and ensure any required backup documentation is scanned into Aeries. Additionally, all staff received training on the Status Change form and the cohort exit code...

The Attendance and Records Center (ARC) team has put in place a process to check students with any cohort removal codes on a weekly basis, and ensure any required backup documentation is scanned into Aeries. Additionally, all staff received training on the Status Change form and the cohort exit codes that require backup documentation. The ACCESS Administrative Guidelines and Procedures Manual was also shared with staff, including section 3.9 addressing, "Documentation and Evidence Required in Order to Remove a Student from the High School Graduation Rate Cohort." All new staff will receive a copy of the manual. In response to the 2023-2024 audit additional measures have been taken in perpetuity: a) Every four weeks a sql query is run to find all cohort removal exit codes. Each one is confirmed or changed according to the documentation provided. b) Each year we re-train the enrollment staff to follow procedures in alignment with the state requirements. The meeting for this year was held on May 22, 2024 and it will be reviewed again in the Spring. c) Internal Policy and Procedure reflects not only the importance of proper documentation but provides details about what the documentation should be. These monitoring steps will ensure that this will not be a finding in the following year.

View Audit 336087

Finding 517874 (2024-002)

Significant Deficiency 2024

Jefferson Parish Public School System

LA

Questioned Costs Reporting

The Jefferson Parish Public School System is delinquent in filing quarterly performance reports. To reduce an administrative burden, GOHSEP has allowed grantees to opt out of quarterly reporting. As a result, the School System will begin completing an annual certification between July 1 and Septembe...

The Jefferson Parish Public School System is delinquent in filing quarterly performance reports. To reduce an administrative burden, GOHSEP has allowed grantees to opt out of quarterly reporting. As a result, the School System will begin completing an annual certification between July 1 and September 40 each year for every open project

View Audit 336075

Corrective Action Plans

Filters