Corrective Action Plans

Finding 514465 (2024-002)

Significant Deficiency 2024

MT

Reporting Internal Control / Segregation of Duties Questioned Costs

Finding 2024-002: In order to ensure proper compliance with reporting student enrollment statuses to the National Student Loan Data System, the CFO and Controller will familiarize themselves with federal reporting deadlines and inform other parties on campus who will need to report student enrollmen...

Finding 2024-002: In order to ensure proper compliance with reporting student enrollment statuses to the National Student Loan Data System, the CFO and Controller will familiarize themselves with federal reporting deadlines and inform other parties on campus who will need to report student enrollment changes on a timely basis. Furthermore, the CFO and Controller will review the sample of enrollment status changes the auditors reviewed for the fiscal year 2024 audit, and immediately develop procedures to strengthen internal controls surrounding the reporting of enrollment status changes.

View Audit 332801

Finding 514464 (2024-001)

Significant Deficiency 2024

Rocky Mountain College

MT

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

Finding 2024-001: In order to ensure proper compliance with the Federal Perkins Loan Program, the CFO and Controller will review the sample of 25 promissory notes the auditors reviewed for the fiscal year 2024 audit, and immediately develop procedures to strengthen internal controls surrounding the ...

Finding 2024-001: In order to ensure proper compliance with the Federal Perkins Loan Program, the CFO and Controller will review the sample of 25 promissory notes the auditors reviewed for the fiscal year 2024 audit, and immediately develop procedures to strengthen internal controls surrounding the retention of documents. Although the College was unable to locate the promissory note in question, the College did have a physical file which contained information about the student and the Perkins Loan which was issued over 30 years ago, including correspondence with debt collection agencies and a remaining balance as of June 20, 2024. Effective September 30, 2017, the Perkins Loan Program was terminated and no new loans have been issued since that time.

View Audit 332801

Finding 514430 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Santa Barbara

CA

Questioned Costs HUD Housing Programs

Finding 2024-002 Corrective Action Plan. Management has implemented additional oversight and control to ensure that failed HQS inspections are followed up properly and timely including, when necessary, rent abatement.

View Audit 332752

Finding 514423 (2024-004)

None 2024

Arlington Baptist University

CO

Eligibility Questioned Costs

Disbursements to Ineligible Students Planned Corrective Action: The new SIS has been additional filters added that will have two data points to confirm student enrollment before processing disbursements. New packaging and disbursement rules are being added to ensure that this data is captured earli...

Disbursements to Ineligible Students Planned Corrective Action: The new SIS has been additional filters added that will have two data points to confirm student enrollment before processing disbursements. New packaging and disbursement rules are being added to ensure that this data is captured earlier in the disbursement process. This will be used when packaging for 2025-2026 academic year. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2025

View Audit 332741

Finding 514422 (2024-003)

Significant Deficiency 2024

Arlington Baptist University

CO

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Lack of Documentation of Exit Counseling Planned Corrective Action: Current SIS is set to trigger the Exit Counseling to all students that are coded anything other than E (Enrolled). The Registrar updates all student files with any enrollment changes triggering the email to go to the student. The FA...

Lack of Documentation of Exit Counseling Planned Corrective Action: Current SIS is set to trigger the Exit Counseling to all students that are coded anything other than E (Enrolled). The Registrar updates all student files with any enrollment changes triggering the email to go to the student. The FA Director will run a report in the middle of each term to pick up any students that may have been missed by the Registrar. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2024

View Audit 332741

Finding 514420 (2024-002)

Significant Deficiency 2024

Arlington Baptist University

CO

Questioned Costs Student Financial Aid Significant Deficiency

Return of Title IV (R2T4) Calculations Planned Corrective Action: Calander was set using prior year information it was not until notification in April 2024 from the DOE Audit Resolution Group that the error was made known to Financial Aid Director. Prior year R2T4 was handled by 3rd party vendor. T...

Return of Title IV (R2T4) Calculations Planned Corrective Action: Calander was set using prior year information it was not until notification in April 2024 from the DOE Audit Resolution Group that the error was made known to Financial Aid Director. Prior year R2T4 was handled by 3rd party vendor. The calendar for 2023-2024 was updated immediately and all calculations were processed and adjustments made. The ABU director has now taken NASFAA R2T4 Specialist training and is in charge of updating and maintaining the calendar. Person Responsible for Corrective Action Plan: Stephanie Castillo, Director of Financial Aid Anticipated Date of Completion: Fall 2024

View Audit 332741 Questioned Costs: $1

Finding 514399 (2024-001)

Significant Deficiency 2024

Northeast New Jersey Legal Services CORP

NJ

Questioned Costs Eligibility Significant Deficiency

Internal Control over Compliance and Other Matters Recommendation: The organization should design and implement controls to ensure an adequate review process is in place to review compliance with LSC Regulation 45 C.R.F. Part 1611 Eligibility as it relates to obtaining and maintaining signed retain...

Internal Control over Compliance and Other Matters Recommendation: The organization should design and implement controls to ensure an adequate review process is in place to review compliance with LSC Regulation 45 C.R.F. Part 1611 Eligibility as it relates to obtaining and maintaining signed retainer agreements and eligibility forms for cases requiring such documentation. There is no disagreement with the audit finding. Action taken in response to finding: NNJLS created a Case File Checklist Form and implemented a procedure in which all supervising attorneys must complete the form weekly by reviewing cases to ensure that required signed retainer agreements and eligibility documentation are obtained by the client and uploaded to the case management system. The supervising attorney must report their findings of the review weekly to the Executive Director, obtain any necessary signatures and/or documents, and upload the Case File Checklist Form and documents to the case management system. The supervising attorneys receive a weekly-generated report of cases from the case management system. Name of the contact person responsible for corrective action: Leah Ashe, Executive Director Planned completion date for corrective action plan: As of September 30, 2024, this procedure became effective for all supervising attorneys and will remain in effect with no anticipated expiration.

View Audit 332699

Finding 514389 (2024-001)

None 2024

St Anna Hdfc, Inc.

CT

Questioned Costs Cash Management HUD Housing Programs

Management will ensure the surplus cash calculation is completed in a matter that allows for a timely deposit of any required deposit to the residual receipts account.

View Audit 332662 Questioned Costs: $1

Finding 514375 (2024-004)

Significant Deficiency 2024

Danville Area Community College

IL

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College work to update the written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreeme...

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the College work to update the written security program to ensure compliance with all the standards. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: While the College's "written" information security program did not include the minimum requirements, all required activities were being performed. The College is in the process of updating its written information security program to achieve compliance with the Gramm-Leach-Bliley Act. Name of the contact person responsible for corrective action: Carl Lewis, Assistant Vice President and Chief Information Officer Planned completion date for corrective action plan: June 30, 2025

View Audit 332657

Finding 514372 (2024-001)

Material Weakness 2024

Danville Area Community College

IL

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

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreeme...

Student Financial Assistance Cluster– Assistance Listing Number: 84.007, 84.033, 84.063, and 84.268 Recommendation: We recommend the college update procedures around disbursements of credit balances and implement controls to ensure credit balances are being returned timely. Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The College is in the process of developing a new procedure which will be implemented in January 2025. Name of the contact person responsible for corrective action: Jonathan Jett,Director of Financial Aid Planned completion date for corrective action plan: January 2025

View Audit 332657

Finding 514340 (2024-004)

Material Weakness 2024

City of Kansas City, Missouri

MO

Questioned Costs Subrecipient Monitoring § 200.331

Program: Emergency Rental Assistance Program Federal Agency: US Department of Treasury AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Internal Control Impact: Material Weakness Fin...

Program: Emergency Rental Assistance Program Federal Agency: US Department of Treasury AL #: 21.023 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: M – Subrecipient Monitoring Internal Control Impact: Material Weakness Finding: Management did not annually monitor “all” subrecipients as required by the Federal regulations and City policy. Status: In progress – The Housing Department anticipates this will be completed by April 30, 2025 for subrecipient contracts. The City Grants Manual is being updated by the Finance Department grant staff currently and the anticipated completion is January 31, 2025. Corrective Action Plan: The Housing Department will have procedures in place to ensure the subrecipient monitoring is completed for each subrecipient contract annually. Information regarding subrecipient monitoring will be included in the updated City Grants Manual. Person(s) Responsible for Implementation: LaToya Jones, Financial Manager, Housing and Community Development, Telephone: (816) 513-8436; Email: LaToya.Jones@kcmo.org Dion Lewis, Deputy Director, Housing and Community Development, Telephone: (816) 513-8494; Email: Dion.Lewis@kcmo.org Robin Flaherty, Financial Manager, Finance Department, Telephone: (816) 513-1202; Email: Robin.Flaherty@kcmo.org

View Audit 332625 Questioned Costs: $1

Finding 514330 (2024-003)

Significant Deficiency 2024

City of Kansas City, Missouri

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Program: Community Development Block Grant/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Interna...

Program: Community Development Block Grant/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: N/A Type of Compliance Finding: N – Special Tests and Provisions Internal Control Impact: Material Weakness Finding: The City did not provide evidence supporting the City’s compliance with this requirement. Status: In progress – anticipated completion December 2024 with the current round of contracts. Corrective Action Plan: The Housing Department will implement procedures to ensure that all the contract requirements listed in Uniform Guidance are included prior to the City signing the contract with the outside agency. Person(s) Responsible for Implementation: LaToya Jones, Financial Manager, Housing and Community Development, Telephone: (816) 513-8436; Email: LaToya.Jones@kcmo.org Dion Lewis, Deputy Director, Housing and Community Development, Telephone: (816) 513-8494; Email: Dion.Lewis@kcmo.org

View Audit 332625

Finding 514319 (2024-002)

Significant Deficiency 2024

Alpha One

ME

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

2024-002 – 93.432 ACL Centers for Independent Living Significant Deficiency and Noncompliance: One expense charged to this major federal award program lacked readily available support and 2 expenses did not have documented approval. Questioned Costs: Expenses charged to major federal award program...

2024-002 – 93.432 ACL Centers for Independent Living Significant Deficiency and Noncompliance: One expense charged to this major federal award program lacked readily available support and 2 expenses did not have documented approval. Questioned Costs: Expenses charged to major federal award program for which there was not readily available support or approval of expenditures was not documented totaled $558. Recommendation: Procedures should be implemented requiring documentation be maintained to support every expense charged to federal programs including documentation of approval of expenditures. Responsible Person for Corrective Action: Thomas Newman, Executive Director Corrective Action to be Taken: Management agrees with the audit findings and has already taken immediate corrective action by re-training accounting staff on the importance of maintaining all supporting documentation and obtaining the necessary approvals before processing any cash disbursements. To further strengthen internal controls, management is exploring the implementation of a system upgrade that would automate the documentation and approval process for expenditures charged to federal award programs. The anticipated completion date for this corrective action is 11/30/2024.

View Audit 332596 Questioned Costs: $1

Finding 514315 (2024-001)

Material Weakness 2024

Geneva Avenue Elderly Housing, Inc. 023-Ee-110

MA

Questioned Costs

Management concurs with the findings. Management has communicated with the staff the importance of completing EIV reports, move-in inspections and annual recertifications in accordance with HUD Program guidelines, and on a go forward basis will enhance its monitoring of compliance with this requirem...

Management concurs with the findings. Management has communicated with the staff the importance of completing EIV reports, move-in inspections and annual recertifications in accordance with HUD Program guidelines, and on a go forward basis will enhance its monitoring of compliance with this requirement to ensure that EIV's are run within an appropriate time frame.

View Audit 332589 Questioned Costs: $1

Finding 514298 (2024-004)

Material Weakness 2024

Independent School District 2164

MN

School Nutrition Programs Questioned Costs Cash Management

Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals:...

Finding 2024-004 Reporting – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to review and ensure submitted free and reduced meal counts agree to underlying records. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and submission of free and reduced meal counts to ensure they are supported and accurate. Anticipated Completion Date: June 30, 2025

View Audit 332561

Finding 514286 (2024-001)

Significant Deficiency 2024

Yosemite Community College District

CA

Special Tests & Provisions Questioned Costs Student Financial Aid

Controller's Office Yosemite Community College District P.O. Box 4065 / Modesto, CA 95352 / 2201 Blue Gum Avenue 95358 Phone (209) 575-6527 / FAX (209) 575-6562 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Identifying number: 2024-001 Finding: Special Tests and Provisions - Gr...

Controller's Office Yosemite Community College District P.O. Box 4065 / Modesto, CA 95352 / 2201 Blue Gum Avenue 95358 Phone (209) 575-6527 / FAX (209) 575-6562 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Identifying number: 2024-001 Finding: Special Tests and Provisions - Gramm-Leach-Bliley Act (GLBA) - Student Information Security - Yosemite Community College District (the "District") did not have a written security program in place that addresses the minimum required elements as required under GLBA. Corrective action taken or planned: The District has begun preparing risk assessments that meet the requirements of 16 CFR 314.4(b). Once the risk assessment has been completed, safeguards will be implemented to meet the GLBA requirements, and will serve as a comprehensive information security program for the District. Anticipated completion date: June 30, 2025 Contact person responsible: Brandon Ellenburg Director of Information Security

View Audit 332558

Finding 514271 (2024-001)

Significant Deficiency 2024

Shawnee Community College District #531

IL

Questioned Costs Student Financial Aid Eligibility

Recommendation: The College should update its procedures and related calculations to factor in the current semester enrollment status when a student is close to the Lifetime Eligibility Usage max in order to ensure proper disbursement amounts. Action Taken: The Financial Aid office at SCC is in the...

Recommendation: The College should update its procedures and related calculations to factor in the current semester enrollment status when a student is close to the Lifetime Eligibility Usage max in order to ensure proper disbursement amounts. Action Taken: The Financial Aid office at SCC is in the process of developing a comprehensive policy and set of procedures that will provide detailed, step-by-step instructions for managing cases involving students who are approaching or have reached their Pell Lifetime Eligibility Used (LEU). The identified error has been thoroughly reviewed with the relevant employee. We expect the updated policy and procedures to be in place by March 2025. Upon completion and approval of the policy and procedures, the office will conduct in-house training to ensure all staff members are well-informed and equipped to implement these guidelines effectively.

View Audit 332517

Finding 514267 (2024-001)

Significant Deficiency 2024

Holy Cross College

IN

Student Financial Aid Questioned Costs Special Tests & Provisions

The College has established a policy of governing the Return of Title IV funds for its students in prison. The policy better defines withdrawals for this unique student population, and institutes regular meetings at critical dates throughout the semester between the Director of the Moreau College pr...

The College has established a policy of governing the Return of Title IV funds for its students in prison. The policy better defines withdrawals for this unique student population, and institutes regular meetings at critical dates throughout the semester between the Director of the Moreau College prison initiative, the Registrar, Finance, the Office of Financial Aid, and the Vice President for Enrollment and Student Engagement to ensure student withdrawals from both the prison program as well as the residential campus are known and recorded, and the Return of Title IV funds process can be completed within the required timeframe. Additionally, the College continues to invest in its Office of Financial Aid through hiring of additional support and enrolling its senior administrators in the NASFAA Certified Financial Aid Administrator Program.

View Audit 332516

Finding 514254 (2024-002)

Material Weakness 2024

Monroe-Gregg School District

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

FINDING 2024-002 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): ...

FINDING 2024-002 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Education Stabilization Fund and Activities Allowed or Unallowed. FINDING 2024-002 (Continued) Context: During the testing of payroll disbursements charged to the Education Stabilization Fund grant awards during the audit period, the following exceptions were noted: • For 16 payroll disbursements, in a sample of 40, management was unable to provide an approved employee contract or hourly rate ordinance to support the selected employees' bi-weekly pay rate. • For one transaction selection, an employee received a $730.43 one-time payment for a Teacher Appreciation Grant (TAG) funded by the 84.425U award. The Teacher Appreciation Grant has its own fund and is a state/local grant received to reward high-performing, eligible certified staff. The selected employee is a noncertified employee and did not qualify for a TAG award. There was no documentation provided to support work performed under this award to support allowability of the cost incurred. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure records of approved contracts are maintained for all employees and that payroll charged to federal awards is reviewed each pay period for allowability. The HR Coordinator is currently storing each contract both by hard copy in the employee file and digitally in our software. The Deputy Treasurer/Payroll Coordinator reviewing the distribution report prior to payroll submission. The Treasurer is also reviewing and will sign off on the distribution report for each payroll. Responsible Party and Timeline for Completion: Kelli Kizzee - HR Coordinator, Jessica Elliot - Payroll Coordinator, Moriah Crane - Treasurer. The process is already in place.

View Audit 332497 Questioned Costs: $1

Finding 514247 (2024-002)

None 2024

Marshall Public Schools

MO

Cash Management Questioned Costs School Nutrition Programs

U.S. Department of Education 10/22/2024 Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Caleb Petet, SuperintendentMarshall Public Schools Independent P...

U.S. Department of Education 10/22/2024 Marshall Public Schools respectfully submits the following Corrective Action Plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Caleb Petet, SuperintendentMarshall Public Schools Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule Significant Deficiency 2024-001 Segregation of Duties Recommendation: We realize that because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The cost associated with hiring additional personnel does not support the justification to hire for the means. However, the District will continue to monitor the situation and implement recommendations as practical. Completion Date: June 30, 2025 Sincerely,Caleb Petet, Superintendent Marshall Public Schools

View Audit 332496 Questioned Costs: $1

Finding 514238 (2024-002)

Significant Deficiency 2024

Berkeley School District 87

IL

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Berkeley School District No. 87 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2024 Corrective Action Plan Finding No.: 2024-002 Condition: During our audit of the Child Nutrition Cluster, we identified that the client did not have adequate disbursement controls in place. S...

Berkeley School District No. 87 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2024 Corrective Action Plan Finding No.: 2024-002 Condition: During our audit of the Child Nutrition Cluster, we identified that the client did not have adequate disbursement controls in place. Specifically, duplicate invoices on multiple occasions were entered into the client’s software system due to typographical errors, resulting in payments being made twice to each vendor for the same service. Plan: The District will implement stronger internal controls over the disbursement process. This includes establishing a review and approval process for all invoices before payment, implementing software controls to detect duplicate invoices, and/or providing training to staff on proper invoice processing procedures to minimize typographical errors. Anticipated Date of Completion: 06/30/2025 Name of Contact Person: Irene Daciuk Management Response: See above

View Audit 332446

Finding 514236 (2024-001)

Significant Deficiency 2024

Boston Area Rape Crisis Center, Inc.

MA

Questioned Costs Reporting Significant Deficiency § 200.512

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website...

Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.

View Audit 332431

Finding 514214 (2024-002)

Significant Deficiency 2024

Sports Leadership and Management Academy of Nevada

NV

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...

Finding Number: 2024-002 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 332414

Finding 514203 (2024-003)

Significant Deficiency 2024

Doral Academy of Nevada

NV

Allowable Costs / Cost Principles Questioned Costs Significant Deficiency § 200.303

Finding Number: 2024-003 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be ...

Finding Number: 2024-003 – Approval of Payroll Expense Transactions Corrective Action Plan: A process was put in place in January 2024 to ensure that all principal approvals are documented in writing or electronic approval in the system which can be date stamped by the system. Payroll will not be run, nor grants submitted, until proper approval is received. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2025

View Audit 332410

Finding 514201 (2024-003)

None 2024

Sweetwater Union High School District

CA

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

Management concurs with findings. District management will continue to provide staff members internal control procedure training specifically in the areas of federal procurement. This will ensure adherence to Federal program requirements.

View Audit 332409 Questioned Costs: $1

Corrective Action Plans

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