Corrective Action Plans

Finding 516535 (2024-001)

Significant Deficiency 2024

Madison Place of Tallulah, Inc.

LA

Questioned Costs

Management will deposit $4,336 into the Project’s Reserve for Replacement account.

View Audit 334473

Finding 516521 (2024-001)

Significant Deficiency 2024

Husson University

ME

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

Finding 2024-001 Return to Title IV Condition While testing R2T4, the University was unable to provide proof of a documented review for 2 of the 25 calculations selected for testing. RESPONSE: Husson University agrees with this finding. The financial aid office had staff turn-over that lead to new s...

Finding 2024-001 Return to Title IV Condition While testing R2T4, the University was unable to provide proof of a documented review for 2 of the 25 calculations selected for testing. RESPONSE: Husson University agrees with this finding. The financial aid office had staff turn-over that lead to new staff taking over this function. As part of the training, the staff who performed these calculations were under the impression that no secondary review was required for students who earned 100% of the awarded financial aid based on withdrawal after the 60% point of the payment period. CORRECTIVE ACTION: Husson reviewed all calculations completed after 60% point of the term for 2023-2024 to ensure they were accurate. Moving forward all R2T4 calculations are reviewed by a second individual. A staff training was completed to ensure that the financial aid staff understand that a second review is required for all R2T4 calculations completed to ensure the calculation is accurate regardless of the % of term completed. RESPONSIBLE PARTY: Sherry Watson, Director of Financial Aid COMPLETION DATE: July 2024

View Audit 334430

Finding 516508 (2024-001)

Material Weakness 2024

Berklee College of Music, Inc.

MA

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

Responsible Individual: Kathy Anderson, Associate Vice President, Student Financial Services Contact Information: kanderson8@berklee.edu, 617-747-6595 Management concurs with the recommendations provided. To remediate this issue, there are new personnel assigned to complete the process and ensure th...

Responsible Individual: Kathy Anderson, Associate Vice President, Student Financial Services Contact Information: kanderson8@berklee.edu, 617-747-6595 Management concurs with the recommendations provided. To remediate this issue, there are new personnel assigned to complete the process and ensure there are no gaps. The Director of Financial Aid Operations will ensure that the process is run as scheduled by the Assistant Director of Financial Aid Operations. In addition, there is an overflow schedule with the Operations team, if the primary or secondary Assistant Director assigned to this task will be out of the office on the day the report is run. Berklee has changed the date the notifications are sent to students. Berklee has changed the date the notifications are sent to the students. This ensures that notices are sent on day zero and the following week on day seven. This provides Berklee with a second chance to remediate student records that are not resolved on disbursement date zero. Lastly, we have built in additional controls to this process to include a thorough review of error logs so that any errors are resolved and notification sent within the required timeframe Management concurs with the recommendations provided. . Estimated Date of Completion: March 31, 2025 Status of Completion: In Process

View Audit 334419

Finding 516478 (2024-001)

Material Weakness 2024

Wallace Stegner Academy

UT

Questioned Costs Material Weakness Reporting

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER f...

Finding Summary: Wallace Stegner Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2022 to June 30, 2023. Wallace Stegner Academy did not properly report the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER and ESSER funds. Responsible Individuals: Accountant and Executive Director Corrective Action Plan: Management will provide the USBE with the correct amount of ESSER expenditures by specific positions supported with GEER and ESSER funds and the number of full-time equivalent positions for all GEER & ESSER funds. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 334387

Finding 516459 (2024-003)

Significant Deficiency 2024

Mount Diablo Unified School District

CA

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

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary...

Finding 2024-003: Time and Effort Requirements (50000) Assistance Listing No. 84.425 – Education Stabilization Funds (ESSER) U.S. Department of Treasury Passed through California Department of Education Corrective Action Plan To resolve the issue, the Internal Auditor met with the Senior Secretary, Educational Services to go over the processes in place. Going forward, a list of employees that work on federal programs will be extracted from the accounting system. The Senior Secretary will use this list to see who has or not turned in their time accounting documents. The Secretary will then follow up with the respective employees and/or managers at the sites with missing documents. Responsible Person for Corrective Action Plan Cindy Barnett, Senior Secretary, Educational Services, Christina Filios, Assistant Director: Educational Services Implementation Date of Corrective Action Plan December 19, 2024 – Internal Auditor met with the Secretary to review process and find ways to improve upon it. The District will monitor this process during Fiscal Year 2024-25.

View Audit 334377 Questioned Costs: $1

Finding 516398 (2024-005)

None 2024

McMurry University

TX

Questioned Costs Reporting Internal Control / Segregation of Duties

Inaccurate TRIO Reporting Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.042A Finding Summary: Certain line items of the Annual Performance Report (APR) included inaccurate student information. Responsible Individuals: Jessica Thomp...

Inaccurate TRIO Reporting Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.042A Finding Summary: Certain line items of the Annual Performance Report (APR) included inaccurate student information. Responsible Individuals: Jessica Thompson, TRIO Project Director Corrective Action Plan: We agree with the auditors’ findings and recommendations. Previously, a spreadsheet was used to maintain student information for input in the APR. To ensure the most up to date information is used, this student information will now be input using the university student services account system. Additionally, the APR will be reviewed by the finance department prior to submission. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516392 (2024-004)

Significant Deficiency 2024

McMurry University

TX

Questioned Costs Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Finding Summary: The information technology security risk assessment and safeguards, including financial aid applications, was not sufficiently documented and multi-factor authentication (MFA) was not implemented on all systems containing personally identifi...

Gramm-Leach-Bliley Act (GLBA) Compliance Finding Summary: The information technology security risk assessment and safeguards, including financial aid applications, was not sufficiently documented and multi-factor authentication (MFA) was not implemented on all systems containing personally identifiable information (PII). Responsible Individuals: Grant Greenwood, Interim Chief Operations Officer Corrective Action Plan: We agree with the auditors’ findings and recommendations. A change in contracted information technology service firms was initiated in February 2024 to be phased in by the existing contract termination date. New services include an on-site Chief Information Officer beginning August 2024. A pushout of MFA on all devices occurred during Fall 2024 semester. Other security enhancements are included. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516389 (2024-003)

Material Weakness 2024

McMurry University

TX

Questioned Costs Student Financial Aid Material Weakness

R2T4 Finding Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268, 84.063 and 84.007 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determin...

R2T4 Finding Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268, 84.063 and 84.007 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination of withdrawal date (more than 30 days after the end of the period of enrollment), three returns completed more than 45 days after the withdrawal date, two incorrect percentage of aid earned calculations, and one overpayment to the Department of Education. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Financial Aid Office staff that will deal with withdrawals and returns will complete the FSA Training Webinar Videos for R2T4. These include the R2T4 Essentials and R2T4 Modules webinars available online. We will implement a second review of calculations with an additional staff member added to the process. We will have the Financial Aid Counselor review withdrawals as they are received and complete the preliminary calculation. The Counselor will pass the preliminary calculation to the Director of Financial Aid for review prior to processing the returns. We will work with the Online Learning Office to report and retain academic activity for distance education students. Anticipated Completion Date: December 31, 2024

View Audit 334328

Finding 516386 (2024-006)

Significant Deficiency 2024

Clatsop Community College

OR

Questioned Costs Cash Management Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are no...

Recommendation: We recommend the College implement procedures to ensure all requirements of a Tier One arrangement for Third Party Servicers are being met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are no longer using a Tier One processor for our financial aid refunds. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Implemented July 2024 when we changed from Bank Mobile to TouchNet.

View Audit 334325

Finding 516382 (2024-005)

Material Weakness 2024

Clatsop Community College

OR

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

Recommendation: We recommend the College implement IT policies and create an updated WISP to ensure the College is compliant with the GLBA Safeguards Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are wo...

Recommendation: We recommend the College implement IT policies and create an updated WISP to ensure the College is compliant with the GLBA Safeguards Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are working on an updated WISP and plan to have it approved by college administration prior to the end of the academic year. Name(s) of the contact person(s) responsible for corrective action: Greg Riehl Planned completion date for corrective action plan: 6/30/2025

View Audit 334325

Finding 516374 (2024-003)

Material Weakness 2024

Clatsop Community College

OR

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

Recommendation: We recommend the College review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...

Recommendation: We recommend the College review the requirement and implement an internal process and control to specifically monitor the outstanding Title IV funded checks throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have implemented a plan to review monthly each outstanding check to ensure that all funds are returned to the Federal programs if appropriate. Name(s) of the contact person(s) responsible for corrective action: Margaret Antilla Planned completion date for corrective action plan: Implemented in September 2024

View Audit 334325

Finding 516371 (2024-001)

Significant Deficiency 2024

Clatsop Community College

OR

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: The College changed systems since the end of this fiscal year, and we recommend the College review the auto-packaging rounding rules of its new system to ensure that the Pell award is calculated in accordance with federal...

Student Financial Aid Cluster – Assistance Listing No. 84.063 Recommendation: The College changed systems since the end of this fiscal year, and we recommend the College review the auto-packaging rounding rules of its new system to ensure that the Pell award is calculated in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have implemented the auditor’s recommendation and thoroughly tested award rounding in the new SIS. Name(s) of the contact person(s) responsible for corrective action: Sarah Geleynse Planned completion date for corrective action plan: Implemented September 2024

View Audit 334325

Finding 516362 (2024-001)

Significant Deficiency 2024

Pacific Northwest University of Health Sciences

WA

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

Recommendation: The auditors recommend the University continue to focus on improving internal controls surrounding the calculation and posting of, as well as review of, budget adjustments. The auditors recommend further that the University ensure this process is well documented in a formal policy. A...

Recommendation: The auditors recommend the University continue to focus on improving internal controls surrounding the calculation and posting of, as well as review of, budget adjustments. The auditors recommend further that the University ensure this process is well documented in a formal policy. Action taken: Identified common causation factors that contributed to the finding. In this particular case, the student’s budget was adjusted more than once due to changes in both her graduation date and her tuition rate during her final year. Her budget was not adjusted correctly. The issues identified are: o Identifying when tuition charge has been adjusted. o Having another financial aid staff member review changes to the budget adjustment(s). The following actions were taken: o Reached out for assistance identifying students whose tuition has been reduced. Was provided with a report we can run before financial aid disburses, “FA Registration”, which will capture all changes to each student’s tuition. o Have included running this report in the steps completed prior to aid disbursement. o Reviewed and refined steps already in place, specifically addressing the processing of budgets for students who are off cycle during a semester. Steps are outlined in document “23-24 Budget Adjustment Quality Control Process” and include:  Templates to be used for correct budgets.  Assigned two-letter comment codes that will identify students with budget adjustment for off-cycle attendance.  Created a selection set in PowerFAIDS to capture students with these comment codes in a report.  Created a task in PowerFAIDS that will assign review of completed budget adjustments to a specific FA staff member. She will review the calculations and sign off on them. These actions have been implemented effective immediately. Name of Responsible Party: Laura Pendleton, Director of Financial Aid Anticipated completion date: October 30, 2024

View Audit 334218 Questioned Costs: $1

Finding 516357 (2024-002)

Significant Deficiency 2024

Liberty County District School Board

FL

Procurement, Suspension & Debarment Questioned Costs Special Tests & Provisions

Planned Corrective Action - The District has established procedures for ensuring compliance with Davis-Bacon Act requirements. In the future, if Federally funded construction projects are awarded, we will make sure that we require from the contractor weekly certified payrolls and District personnel...

Planned Corrective Action - The District has established procedures for ensuring compliance with Davis-Bacon Act requirements. In the future, if Federally funded construction projects are awarded, we will make sure that we require from the contractor weekly certified payrolls and District personnel will verify the payrolls received. Anticipated Completion Date - December 30, 2024. We will provide documentation to the FDOE supporting the allowability of the questioned costs and discuss the necessary corrective action needed to comply. Responsible Contact Person - Mandie Fowler, Director of Curriculum & Instruction

View Audit 334181 Questioned Costs: $1

Finding 516356 (2024-001)

Material Weakness 2024

Liberty County District School Board

FL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each sch...

Planned Corrective Action - The District has established procedures for ensuring and documenting that Title I program resources are properly allocated to schools. The District, under a new Director of Finance, has set up spreadsheets to assist in calculating a percentage to be allocated to each school based on a rank system, which will comply with the FDOE guidelines for allocating funds to schools based on the percentage of students from low-income families. These formula-based spreadsheets are used when preparing the budget when applying for the grant each year. Throughout the fiscal year expenditures are checked to make sure the monies spent are still in rank order for each school. Anticipated Completion Date - December 30, 2024. We will provide documentation to the FDOE supporting the allowability of the questioned costs totaling $247,075 or allocate that amount to the applicable underfunded Title I schools. Responsible Contact Person - Mandie Fowler, Director of Curriculum & Instruction

View Audit 334181 Questioned Costs: $1

Finding 516355 (2024-002)

Significant Deficiency 2024

Fox C-6 School District

MO

Questioned Costs

The District has worked with their accounting system and resolved the issues for the report that is generated. The District will print a customized report that includes all expenditures for the specified date range that will include all expenditures. That report will be presented to the Board for al...

The District has worked with their accounting system and resolved the issues for the report that is generated. The District will print a customized report that includes all expenditures for the specified date range that will include all expenditures. That report will be presented to the Board for all expenditures to be approved.

View Audit 334174 Questioned Costs: $1

Finding 516320 (2024-001)

Material Weakness 2024

Davinci Academy of Science and the Arts

UT

Questioned Costs Material Weakness Reporting

Finding Summary: DaVinci Academy of Science and the Arts is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of ...

Finding Summary: DaVinci Academy of Science and the Arts is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2022 to June 30, 2023. DaVinci Academy of Science and the Arts did not properly report the correct amount of all ESSER funds expended. Responsible Individuals: Business Manager and Executive Director Corrective Action Plan: Management will provide the USBE with the correct the amount of all ESSER funds expended. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 334150

Finding 516286 (2024-004)

Significant Deficiency 2024

Western Oregon University

OR

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

Finding: 2024-004 Federal Agency Name: U.S. Department of EducationAssistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Awards must be coordinated among the various programs and with other federal and nonfede...

Finding: 2024-004 Federal Agency Name: U.S. Department of EducationAssistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Awards must be coordinated among the various programs and with other federal and nonfederal aid (need and non-need-based aid) to ensure that total aid is not awarded in excess of the student’s financial need or cost of attendance (34 CFR 668.42, FWS, and FSEOG, 34 CFR 673.5 and 673.6; Direct Loan, 34 CFR 685.301). Financial need is defined as the student’s COA minus the student’s EFC (as computed by the central processor and included on the student’s SAR/ISIR). During the testing of compliance for Eligibility, it was noted students who worked as Resident Advisors for the University, did not have their Title IV aid adjusted for amounts they received via direct payments to cover the cost of their housing. As a result, the University compensated the students for the cost of their housing outside the normal processing and packaging of Title IV aid, resulting in $26,572 of Direct Loans being disbursed to student’s in excess of their financial need. Responsible Individuals: Kella Helyer, Director of Financial Aid Corrective Action Plan: The current year (2024-25) Resident Assistant benefits have been taken into consideration for all applicable students. Anticipated Completion Date: 9/10/2024

View Audit 334105 Questioned Costs: $1

Finding 516274 (2024-002)

Material Weakness 2024

Western Oregon University

OR

Special Tests & Provisions Questioned Costs Material Weakness

Finding: 2024-002 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Each month, the Common Origination and Disbursement (COD) system provides institutions...

Finding: 2024-002 Federal Agency Name: U.S. Department of Education Assistance Listing Number(s): 84.007, 84.033, 84.038, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: Each month, the Common Origination and Disbursement (COD) system provides institutions with a School Account Statement (SAS) data file which consists of a Cash Summary, Cash Detail, and (optional at the request of the institution) Loan Detail records. The institution is required to reconcile these files to the institution’s financial records. As a result of implementing a new Student Information System, the SAS reconciliations were not completed during the current year. Responsible Individuals: Kella Helyer, Director of Financial Aid Corrective Action Plan: Management agrees with this finding. Compliance on this finding was resolved by the end of the award year with reconciliation being completed by the end of June 2024. Financial aid implemented a new Financial Aid Management System (FAMS) starting with the 2023-24 year which caused delays in processes; however, the office is caught up with reconciliations, and going forward this compliance area is not an issue. Anticipated Completion Date: Completed June 2024

View Audit 334105

Finding 516273 (2024-002)

Significant Deficiency 2024

Anne Arundel County Board of Education

MD

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2024-002 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None Pass-Through Agency: Maryland State Department of Education Pass-Through Number: 211837-...

2024-002 Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None Pass-Through Agency: Maryland State Department of Education Pass-Through Number: 211837-01 Award Period: 3/3/2021 – 12/31/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the Board continue with established policies and procedures implemented in November 2023 to ensure that documentation supporting the Board’s review and approval of the monthly FSR reimbursement requests are retained for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Reporting and Grants Management will ensure that the Board’s review and approval of monthly FSR reimbursement requests and documented and retained. Name(s) of the contact person(s) responsible for corrective action: Ruth Grasty Director of Financial Reporting and Grants Management Planned completion date for corrective action plan: For immediate implementation and ongoing.

View Audit 334095

Finding 516258 (2024-008)

Material Weakness 2024

Minnesota Housing Finance Agency

MN

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.502

The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that...

The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that allowable costs must be determined in accordance with accounting principles generally accepted in the United States of America (GAAP). The Agency updated procedures for developing the SEFA in accordance with both 2 CFR 200.502 and 2 CFR 200.403 to include the following process improvement: The agency has modified its current process to ensure the direct and indirect costs charged to the federal programs include only the costs incurred during the current fiscal year.

View Audit 334071 Questioned Costs: $1

Finding 516254 (2024-003)

Significant Deficiency 2024

City of Three Rivers, Michigan

MI

Internal Control / Segregation of Duties Questioned Costs Reporting

2024-003 - Reporting U.S. Department of Housing and Urban Development – American Rescue Plan Act - MI Hope Grant (ALN 21.027); Passed through the Michigan State Housing Development Authority; All project numbers. Auditor Description of Condition and Effect. During our audit procedures over the Cit...

2024-003 - Reporting U.S. Department of Housing and Urban Development – American Rescue Plan Act - MI Hope Grant (ALN 21.027); Passed through the Michigan State Housing Development Authority; All project numbers. Auditor Description of Condition and Effect. During our audit procedures over the City's reporting process, we noted that there were discrepancies in the expenditures that were stated on the reports compared to the schedule of federal expenditures and the underlying accounting records. The City followed grant requirements to complete the financial, performance and compliance reporting as required by Treasury, however, the reports were inaccurate. Auditor Recommendation. We recommend that the City review reports submitted to ensure they are accurate. Corrective Action. The Finance Director will review all financial documents before they are submitted to outside agencies to ensure accuracy. Responsible Person: Bobbi Schoon, Director of Finance and Administration

View Audit 334063

Finding 516244 (2024-005)

Significant Deficiency 2024

School District of Cadott Community

WI

Internal Control / Segregation of Duties Questioned Costs Reporting

Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks have been put into place prior to claim submissions with existing staff members.

View Audit 334049

Finding 516243 (2024-004)

Material Weakness 2024

School District of Cadott Community

WI

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

The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the pay rates annually and appropriate documentation kept.

View Audit 334049

Finding 516242 (2024-003)

Material Weakness 2024

School District of Cadott Community

WI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment § 200.326

The District is in the process of developing a procurement policy, including prevailing wage rate requirements and will ensure that subcontractors meet the requirements.

View Audit 334049 Questioned Costs: $1

Corrective Action Plans

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