Corrective Action Plans

Finding 517528 (2024-008)

Material Weakness 2024

MI

Questioned Costs Subrecipient Monitoring Material Weakness § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the future.

View Audit 335561

Finding 517527 (2024-006)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Questioned Costs Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335561

Finding 517526 (2024-004)

Material Weakness 2024

Lincoln-King Adams-Young Academy

MI

Cash Management Questioned Costs Subrecipient Monitoring § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 335561

Finding 517499 (2024-004)

Material Weakness 2024

One City Schools, Inc.

WI

Questioned Costs Material Weakness School Nutrition Programs § 200.303

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is ...

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their claims procedures in 2023-24. To further implement best practice, policies related to federal claims reviews were incorporated into the Federal Grants Procedural Manual. One City Schools also utilized guidance from DPI to implement meal counting and claiming policies and procedures including counting reimbursable meals, performing edit checks of counts, submitting site-based claims, and retaining appropriate documentation. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: Completed

View Audit 335506

Finding 517498 (2024-003)

Material Weakness 2024

One City Schools, Inc.

WI

Procurement, Suspension & Debarment Questioned Costs § 200.214

MATERIAL WEAKNESS 2024-003 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Suspension and Debarment Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Explanation of disagreement with...

MATERIAL WEAKNESS 2024-003 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Suspension and Debarment Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools adopted a procurement policy in November 2023 with a $150,000 threshold for suspension and debarment. With the development of the Federal Funds Procedural Manual, that policy will be amended to the $25,000 threshold identified by the grant guidance. The procedural manual also stipulates a suspension and debarment process that adheres to grant guidance. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 335506

Finding 517497 (2024-002)

Material Weakness 2024

One City Schools, Inc.

WI

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.317 § 200.327

MATERIAL WEAKNESS 2024-002 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Procurement Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Explanation of disagreement with audit finding: There is n...

MATERIAL WEAKNESS 2024-002 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Procurement Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools adopted a procurement policy in November 2023 that, if followed, resolves this finding. A new primary food vendor was selected in summer of 2024, and the selection did adhere to the new procurement policy. This policy and all procedures were edited to be comprehensive of all uniform grant requirements through the development and adoption of the Federal Funds Procedural Manual. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 335506

Finding 517492 (2024-002)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report...

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report, to review the reporting process and the coding generating the report itself for accuracy. At one point, the staff assigned to us were changed by Ellucian and so the process and report review were not completed in a timely manner. All these factors contributed to delay in reporting and old information being included. With new staffing in place now and having had training from National Student Clearinghouse, as well as working with a new group of Ellucian consultants who have reviewed the process and coding for the report, we are back on track with reporting. We expect that coding changes to the report that are being completed by Ellucian consultants will remove any incorrect data.

View Audit 335503

Finding 517487 (2024-001)

Significant Deficiency 2024

Georgian Court University

NJ

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

Views of Responsible Officials: The University has experienced instability in the leadership role in Student Accounts over the past 4 years. The new Director of Student Accounts has been in this position since the end of 2023. The instability has caused inconsistencies in the review process for cred...

Views of Responsible Officials: The University has experienced instability in the leadership role in Student Accounts over the past 4 years. The new Director of Student Accounts has been in this position since the end of 2023. The instability has caused inconsistencies in the review process for credit balances. Moving forward credit balances will be reviewed for multiple terms, which will ensure that late disbursements and account adjustments for prior terms are incorporated into the review process for credit balances and they are completed within the 14-day time frame. In addition, GCU has already set up disbursement dates that coincide with the refund check processing dates. This has limited account adjustments that occur after disbursements take place. Our student information system lacks much functionality that would aid in the credit refund process. Beginning in 2025, we will be transitioning to another system that will have enhanced reporting capability to better comply with regulations regarding the return of credit balances. The Director of Student Accounts is committed to working collectively with her team and the Office of Financial Aid to immediately identify credit balances on a timely basis.

View Audit 335503

Finding 517452 (2024-001)

Significant Deficiency 2024

Rum River Special Education Cooperative

MN

Procurement, Suspension & Debarment Questioned Costs Significant Deficiency

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Find...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and CFR § 200 requires Rum River Special Education Cooperative (the Cooperative) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education cluster federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The Cooperative has reviewed policies and procedures relating to suspension and debarment, and will ensure timely verification and documentation is obtained that all parties with which it it contracts for goods or services are eligible to participate in contracts involving the federal program expenditures. Official Responsible – Tracy Wells, Finance and HR Director. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Tracy Wells, Finance and HR Director, will assure appropriate controls are in place relating to suspension and debarment and that they are being performed consistently and in a timely manner to ensure compliance with the Uniform Guidance requirements.

View Audit 335416

Finding 517443 (2024-003)

Significant Deficiency 2024

School District of Clear Lake

WI

Questioned Costs Reporting School Nutrition Programs

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also r...

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims. Person Responsible: Chris Petersen, Superintendent Anticipated Completion Date: Ongoing

View Audit 335406

Finding 517442 (2024-001)

None 2024

School District of Milton

WI

Questioned Costs Subrecipient Monitoring Cash Management

Criteria: All services billed (SBS) must be identified in the students' IEP. Cost reimbursement is disallowed for Medicaid-coverable services not specified in the student's IEP. Condition: Two students from the auditor's sample were billed for nursing services that were not included in the students...

Criteria: All services billed (SBS) must be identified in the students' IEP. Cost reimbursement is disallowed for Medicaid-coverable services not specified in the student's IEP. Condition: Two students from the auditor's sample were billed for nursing services that were not included in the students' IEPs. Cause: The District billed for services that were not listed on the students' IEPs. Effect: Billing for services not listed on the IEP is not allowed and may result in improper use of federal funds. Questioned Costs: $1,670 Recommendation: The District should review procedures with the third party billing service to ensure there is proper communication regarding the allowed services being billed under IEPs. Additionally, the District should implement regular review of billed services to verify compliance with Medicaid requirements and ensure that all billed services are properly documented with students' IEPs. Grantee Response: The District will implement a process to verify all billed services are documented in the IEPs and provide training to staff to prevent future occurrences. Contact Person: Ross MacPherson Anticipated Completion: June 30, 2025

View Audit 335404 Questioned Costs: $1

Finding 517410 (2024-007)

Material Weakness 2024

Eastern Carver County Schools Independent School District No. 112

MN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318

Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend the District ensures it retains all documentation for procurement methods used such as retaining all quotes/bids received, as well as formally documenting rationale for all procurement decisions mad...

Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend the District ensures it retains all documentation for procurement methods used such as retaining all quotes/bids received, as well as formally documenting rationale for all procurement decisions made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procurement procedures and policies to ensure compliance with documentation requirements. Specifically, the District will implement a system to retain all quotes/bids received and formally document rationale for all procurement decisions. Name(s) of the contact person(s) responsible for corrective action: David Brecht, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2025

View Audit 335365 Questioned Costs: $1

Finding 517305 (2024-003)

Material Weakness 2024

Saguache County Community Council, Inc.

CO

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Act...

Finding 2024-003 Allowable Cost Principals Recommendations: The Organization should develop a system of internal control over compliance including a review process to ensure that expenses are properly documented prior to their payment and the support is retained for a sufficient amount of time. Action in response to finding: The Organization will review the financial close process to determine if additional controls can be implemented in the process. New process will be in place for statements to have a detailed report of purchases to accompany the statements.

View Audit 335312

Finding 517261 (2024-001)

None 2024

Port Isabel Housing Authority

TX

HUD Housing Programs Questioned Costs

2024-001 - Corrective Action Plan - Land transfer to PFC. Contact person - Executive Director. Corrective action planned - The PHA will document that the land transfer was approved by HUD, or that approval was not necessary. Anticipated completion date - Within the next year.

View Audit 335277 Questioned Costs: $1

Finding 517243 (2024-011)

Material Weakness 2024

Union County School District #23

OR

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

The District will improve internal controls by incorporating the involvement of a grant manager who is knowledgeable of grant requirements to approve expenditures.

View Audit 335260

Finding 517242 (2024-010)

Material Weakness 2024

Union County School District #23

OR

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

The District will improve internal controls by incorporating the involvement of a grant manager who is knowledgeable of grant requirements to approve expenditures.

View Audit 335260

Finding 517236 (2024-001)

Significant Deficiency 2024

Community Action of Greene County, Inc.

NY

Reporting Matching / Level of Effort / Earmarking Questioned Costs § 200.501

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working ...

• The Fiscal Director position has not been continuously filled, and since COVID 19 it has proven difficult to hire qualified staff at the rate of pay offered by the Agency . The Fiscal Director is responsible for providing training and supervision to staff, and for completing such tasks as working with our Auditors and scheduling the annual audit. The Organization has hired a CFO for hire however, there are still sometimes difficulty in maintaining steady work flow, meeting deadlines and ensuring year end closing entries and reconciliations are completed timely. In addition, the Auditors contracted with the Agency have begun their reviews much later than they had pre-Covid, also lending to difficulty in meeting deadlines. • Community Action of Greene County Inc. will work to improve employee retention and engagement through coaching, training, wage equity, and improved Human Resource practices. • Community Action of Greene County Inc. will continue to incorporate automated accounting and payroll processes to improve the efficiency and accuracy of fiscal reporting. • A year end closing checklist and calendar has been developed and utilized by the fiscal staff as of Spring 2024. The completed checklist will be shared with the Executive Director following the close out period. • The Executive Director will schedule the Auditors to begin their reviews within 90 days of year end as a condition of their contract. • The Executive Director is responsible for ensuring this corrective action plan is implemented.

View Audit 335235

Finding 517235 (2024-003)

Significant Deficiency 2024

Columbia Village

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Management will make an additional deposit during the fiscal year ending September 30, 2025, in addition to the 12 required deposits to ensure the replacement reserve account is properly funded and in accordance with the HUD regulatory agreement.

View Audit 335234 Questioned Costs: $1

Finding 517228 (2024-001)

Significant Deficiency 2024

Believe Schools, Inc. and Affiliate

IN

Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.334

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the...

To Whom it may concern: This document serves as the response to the 2023-2024 Financial Audit on behalf of BELIEVE Schools, Inc. We’ve identified and addressed the comments that were included in the Uniform Guidance Major Program Findings. Please review the corrective action items in response to the Audit Results and Comments: Education Stabilization Fund (ESSER Grant): The school was unable to provide construction contracts to allow auditors to verify that the required Davis-Bacon Act wording was included. ● The Principal, Angel Jackson-Anderson, and Dean of Operations, Kayla Marshall, will ensure that the proper contracts are received and filed for all services conducted under ESSER grants. Child Nutrition: The school did not maintain tally sheets to support the number of meals served. ● The Dean of Operations, Kayla Marshall, will ensure that the proper physical files (tally sheets) are maintained and filed monthly, both in digital and paper form. The principal will review these files monthly to ensure documents are not lost or misplaced. If you have any questions, concerns, or comments, please feel free to contact me the school principal, Angel Jackson-Anderson, Aanderson@believeschools.org. Many thanks, Angel Jackson-Anderson Principal, BELIEVE Circle City High School Kayla Marshall Dean of Operations, BELIEVE Circle City High School www.believeschools.org @believeschoolsindy admin@believeschools.org 317-296-1954 Angel Jackson-Anderson 11/07/2024 02:25PM UTC

View Audit 335212

Finding 517219 (2024-001)

Significant Deficiency 2024

Hood River County School District

OR

Questioned Costs Subrecipient Monitoring Significant Deficiency

FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughl...

FS‐2024‐008 Significant Deficiency Findings Summary: During our testing of the ESSER Wage Rate Requirements, we noted a significant deficiency. The District did not retain documentation in full for certified payroll reports from contracts for labor performed. We recommend that the District thoroughly documents and retains all appropriate documentation. Corrective Action Plan: the District has begun to request and collect certified payroll reports on all contractors as required by procurement policies. A system for tracking of certified payroll reports through contract completion will be implemented. Anticipated Completion Date: June 30, 2025

View Audit 335178

Finding 517215 (2024-004)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Questioned Costs Eligibility § 200.344

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (4) Finding 2024-004 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will implement controls to ensure all Capital Fund Program grants are accurately reported and finalized with HUD within the required due dates. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517212 (2024-002)

Significant Deficiency 2024

Springfield Housing Authority

MA

HUD Housing Programs Questioned Costs Reporting § 200.512

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.

View Audit 335174

Finding 517211 (2024-003)

Significant Deficiency 2024

Springfield Housing Authority

MA

Reporting Questioned Costs HUD Housing Programs

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a...

Name of Auditee: Springfield Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: March 31, 2024 CAP Prepared by: Denise Jordan, Executive Director Phone: (413) 785-4500 (A) Current Findings on the Schedule of Findings and Questioned Costs (3) Finding 2024-003 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will continue to utilize Marcum LLP to provide ongoing fee accounting services to incorporate the recommendations listed above on a monthly basis. A comprehensive year-end checklist will continue to be utilized to ensure all general ledger activity is accurate to the underlying support. (c) Planned implementation date of corrective action - Completed by March 31, 2025.

View Audit 335174

Finding 517198 (2024-002)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Dir...

Noncompliance with Davis-Bacon Wage Requirements Description of the Finding: BSEDC does not have internal controls in place to verify compliance with prevailing wage rates in the event that such loans are disbursed. Planned Corrective Actions: BSEDC’s Director of Business Finance/Program Finance Director has amended the organization’s EDA-RLF Plan, including details on the Davis-Bacon requirements for any loan funding construction or renovations of more than $2,000. It will be the responsibility of Big Sky Finance to notify the borrower as soon as possible regarding the Davis-Bacon requirements for wages paid. The borrower will in turn notify their contractor of the requirement. Big Sky Finance will require evidence from the general contractor of the prevailing wages being paid prior to loan funds being disbursed. Timeline for Completion: The Davis-Bacon requirement for funds disbursed through BSEDC’s Federal EDARLF loan fund will be immediately implemented for all EDA-RLF loans funded going forward. BSEDC’s EDARLF Plan will be amended and approved by its Board of Directors within a reasonable amount of time. A draft of this change is in place. However, as a matter of practice, Davis-Bacon requirements will be adhered to from this date forward. Responsible Person or Party: BSEDC’s Director of Business Finance/Program Finance Director, will be responsible for making the changes to the plan, presenting to the Board and adhering to the plan going forward.

View Audit 335172

Finding 517197 (2024-001)

Significant Deficiency 2024

Big Sky Economic Development Corporation

MT

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which require...

Late Submission of Form ED-209 Description of the Finding: Big Sky Economic Development Corporation, Inc. (BSEDC) did not submit Form ED-209 within the required timeframe. The initial submission occurred on September 25, 2024, which was after the 30-day deadline. Errors were identified which required correction and resubmission of the form. The final submission was completed on October 18, 2024, which was after the deadline. Planned Corrective Actions: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director will implement stricter internal controls and monitoring procedures to ensure all federal reports, including Form ED-209, are prepared accurately and submitted within the required deadlines. A review process will be added to the monitoring procedures to promptly address and correct any errors identified by federal agencies. Timeline for Completion: BSEDC will implement the internal controls and monitoring procedures with the next reporting that is due secondary review process in October 2024 with the completion and submission of the FY24 annual report to Federal EDA. Responsible Person or Party: BSEDC’s Senior Director of Finance is responsible for implementing the corrective action. Responsible Person or Party: BSEDC’s Senior Director of Finance and Director of Business Finance/Program Finance Director are both responsible for ensuring that the secondary review is complete before submitting reporting to Federal EDA.

View Audit 335172

Corrective Action Plans

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