Corrective Action Plans

Finding 508343 (2024-001)

Significant Deficiency 2024

TX

Questioned Costs HUD Housing Programs Significant Deficiency

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. C...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Christina Beard, Executive Director, will be responsible to implement this corrective action by March 31, 2025.

View Audit 328914 Questioned Costs: $1

Finding 508330 (2024-004)

Significant Deficiency 2024

Northeast (webutuck) Central School District

NY

Allowable Costs / Cost Principles HUD Housing Programs Questioned Costs

Condition: The District did not comply with the required standards of Support of Salaries and Wages, because employees who time was charged to federal grants during fiscal year PAR, were completed for May and June before the time had occurred. Criteria: The distribution of the salaries and wages o...

Condition: The District did not comply with the required standards of Support of Salaries and Wages, because employees who time was charged to federal grants during fiscal year PAR, were completed for May and June before the time had occurred. Criteria: The distribution of the salaries and wages of employees are to be supported by either time certification or personnel activity reports or equivalent documentation which meets the standards in Subsection 8.h (5) of the OMB Circular A-87 Part 225 Appendix B. The certification for employees who work on one cost objective must be prepared at least semi-annually. Personnel activity reports (PAR) for employees who work on multiple activities or cost objectives must be prepared at least monthly and meet certain prescribed standards, such as accounting for the employee’s total compensation, and reflecting an after-the-fact distribution of the actual activity of each employee. The costs of such compensation are allowable to the extent that they satisfy that specific requirement of this and other appendices under 2 CFR Part 225, and that the total compensation for the individual employees: (3) is determined and supported as provided in Subsection h. (8. Compensation for Personal Services. A. (3)). Questioned Costs: There are no questioned costs. Effect: It is more likely that the extent of effort charged to the various cost objectives may not be representative of the related time devoted to the respective cost objectives. Cause: District did not have a system in place to ensure the District complied with the required standards of Support of Salaries and Wages for an employee who needed to complete monthly or semi-annual certifications and that the time allocation on the grant is reported accurately. Corrective Action: A comprehensive tracking plan has been implemented to ensure the costs objectives associated with each employee for each period is tracked and PAR is returned for the corresponding period. Corrective Action Implemented by: The Corrective Action will be implemented by Robert Farrier, School Business Administrator in conjunction with Treasurer Kelly Kilmer. Corrective Action Implementation Date: This corrective action plan has already been implemented on 9/15/24.

View Audit 328890

Finding 508325 (2024-001)

Significant Deficiency 2024

Oakridge Public Schools

MI

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2024-001: Internal Controls Over Monthly Meal Claims Reports Type of Finding: Control U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555 and 10.559 Award Numbers: 231970, 241970, 231960, 241960, Bonus and Ent...

Finding 2024-001: Internal Controls Over Monthly Meal Claims Reports Type of Finding: Control U.S. Department of Agriculture Pass-through Entity: Michigan Department of Education Assistance Listing Number: 10.553, 10.555 and 10.559 Award Numbers: 231970, 241970, 231960, 241960, Bonus and Entitlement Commodities, 230900 and 240900 Award Year End: September 30, 2023 and September 30, 2024 Recommendation: The School District should follow established procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The School District has implemented a new procedure requiring that all reports be reviewed and approved by a designated reviewer before submission. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: Food Service Director, October 2024 If the Michigan Department of Education has questions regarding this plan, please call Todd Hronek at (231) 788-7109.

View Audit 328887

Finding 508324 (2024-003)

Significant Deficiency 2024

Independent School District No. 32

MN

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

2024-003 FINDING Contact Person – Mark Lundin, Superintendent Corrective Action Plan – The District will review policies and procedures for submitted certified payrolls. Completion Date – November 30, 2024

View Audit 328884

Finding 508306 (2024-003)

Significant Deficiency 2024

Isd #599 Fertile-Beltrami

MN

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

2024-003 Contact Person – Superintendent Brian Clarke Corrective Action Plan – The District will ensure all payroll rates are approved by the Board. Completion Date – November 30th, 2024

View Audit 328881

Finding 508304 (2024-001)

Material Weakness 2024

Creo College Preparatory Charter School

NY

Questioned Costs Subrecipient Monitoring Cash Management

The Charter School understands and acknowledges that the expenditures reported on the Education Stabilization Fund Annual Report were reported incorrectly, using the accrual basis of accounting, rather than the amount of reimbursement payments received. Creo has engaged a new partner to support and ...

The Charter School understands and acknowledges that the expenditures reported on the Education Stabilization Fund Annual Report were reported incorrectly, using the accrual basis of accounting, rather than the amount of reimbursement payments received. Creo has engaged a new partner to support and consult with on financial management and will work closely with the new partner to ensure that future Education Stabilization Fund Annual Reports are completed based on the amount of reimbursement payments received. Management will review the report and confirm the reported amounts agree to the reimbursement payments received on the NYSED Grants Finance reports via the NYSED website.

View Audit 328877

Finding 508302 (2024-002)

Material Weakness 2024

Hebrew Language Academy Charter School 2

NY

Questioned Costs Subrecipient Monitoring Cash Management

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensur...

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensure that the information is shown in accordance with the instructions for the NYSED report and related US DOE requirements. The school will proactively reach out to NYSED to inform them of any variances and will update reporting should NYSED re-open the Education Stabilization Fund Annual Reporting. Additionally, the Charter School will adhere to reporting requirements for the 2023-24 Education Stabilization Fund Annual Reporting and implement a new internal control allowing for multiple and secondary reviews of federal grant reporting requirements prior to submission, in an attempt to identify inaccuracies proactively.

View Audit 328856

Finding 508299 (2024-001)

Material Weakness 2024

Hebrew Language Academy Charter School

NY

Questioned Costs Subrecipient Monitoring Cash Management

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensur...

Management Response The Charter School will review the NYSED Grants Finance reports via the NYSED website for the July 2022 – June 2023 reporting period to determine actual payments received and total amounts shown in the Education Stabilization Fund Annual Reporting on a cash basis. This will ensure that the information is shown in accordance with the instructions for the NYSED report and related US DOE requirements. The school will proactively reach out to NYSED to inform them of any variances and will update reporting should NYSED re-open the Education Stabilization Fund Annual Reporting. Additionally, the Charter School will adhere to reporting requirements for the 2023-24 Education Stabilization Fund Annual Reporting and implement a new internal control allowing for multiple and secondary reviews of federal grant reporting requirements prior to submission, in an attempt to identify inaccuracies proactively.

View Audit 328855

Finding 508279 (2024-001)

None 2024

Rock Valley College

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV ...

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The weekly R2T4 report that identifies student withdrawals will be reviewed on a weekly basis. During these reviews we will focus on the timely calculation and disbursement of earned Title IV aid. Responsible Person for Corrective Action Plan Ana Mirnic, Financial Aid Program Manager Leana Davis, Executive Director of Financial Aid Implementation Date of Corrective Action Plan October 1, 2024

View Audit 328820 Questioned Costs: $1

Finding 508263 (2024-001)

Material Weakness 2024

Alaska Gateway School District

AK

Questioned Costs Material Weakness Reporting

Finding 2023-001 Internal Control Over Financial Closing and Reporting Type of Finding: Material weakness Condition: During the course of the audit, we noted that a material weakness in internal control over financial reporting exists in the District’s financial statement close process for pr...

Finding 2023-001 Internal Control Over Financial Closing and Reporting Type of Finding: Material weakness Condition: During the course of the audit, we noted that a material weakness in internal control over financial reporting exists in the District’s financial statement close process for preparing its year-end financial statements. Some grants were not properly reconciled and accounts receivable, cash, inventory, due to/from, payroll liabilities and unearned revenue, required adjustments. Status: This finding has been resolved.

View Audit 328799

Finding 508261 (2024-002)

Significant Deficiency 2024

Health Care for All, INC

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Item # 2024-02 Indirect Costs Incorrectly Allocated to Federal Award (Significant Deficiency in Internal Control over Federal Major Program) Criteria: Under Uniform Guidance regulations and per the terms of the federal award, the de minimis 10% indirect cost rate for indirect cost allocations must...

Item # 2024-02 Indirect Costs Incorrectly Allocated to Federal Award (Significant Deficiency in Internal Control over Federal Major Program) Criteria: Under Uniform Guidance regulations and per the terms of the federal award, the de minimis 10% indirect cost rate for indirect cost allocations must be used on federal award expenditures. The Guidance also prohibits application of 10% de minimis rate on all subgrants in excess of $25,000 during the period of performance. Condition: Based on the results of our audit testing, we noted indirect costs were allocated incorrectly during the grant period. The total known questioned costs are $1,142. Cause: Management failed to charge indirect costs correctly on the federal subaward during the year ended June 30, 2024. Effect: The effect of the condition was $1,142 in known questioned costs charged to two federal subawards during the year ended June 30, 2024. Auditor’s Recommendation: Management should perform a thorough analysis of the indirect cost allocation to ensure it is reasonable and calculated correctly in accordance with the Uniform Guidance Regulation. Views of Responsible Officials and Planned Corrective Actions: Management understands that indirect expenses incurred on federal awards must be reviewed and allocated appropriately. Management will ensure that it properly allocates indirect costs in accordance with Uniform Guidance and the terms of its federal awards.

View Audit 328788 Questioned Costs: $1

Finding 508244 (2024-001)

Significant Deficiency 2024

Ohioguidestone

OH

Questioned Costs Allowable Costs / Cost Principles

Corrective Actions Taken or Planned: OhioGuidestone acknowledges and agrees with this finding. Management will host a training for relavent employees to ensure they are trained on the Allowable Costs/Costs Principles related to their contracts. We will also review this process to enhance controls in...

Corrective Actions Taken or Planned: OhioGuidestone acknowledges and agrees with this finding. Management will host a training for relavent employees to ensure they are trained on the Allowable Costs/Costs Principles related to their contracts. We will also review this process to enhance controls in this area. Name of contact person responsible for corrective action: Joseph Ziegler, Chief Financial Officer Anticipated completion date: October 30, 2024

View Audit 328726 Questioned Costs: $1

Finding 508242 (2024-001)

Material Weakness 2024

Sandoval Cusd 501

IL

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

The District did not familiarize itself with all the types of compliance requirements for federal grants received. In the future, the District will designate the employee responsible for each grant to become educated on all grant compliance items, and to communicate those items to all necessary par...

The District did not familiarize itself with all the types of compliance requirements for federal grants received. In the future, the District will designate the employee responsible for each grant to become educated on all grant compliance items, and to communicate those items to all necessary parties. The Superintendent will discuss this matter with all applicable personnel on or before November 1, 2024.

View Audit 328715 Questioned Costs: $1

Finding 508240 (2024-002)

None 2024

Centenary College of Louisiana

LA

Questioned Costs Student Financial Aid Reporting

Finding 2024-002 Reporting-According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019 an institution must submit Pell and Direct Loan Origination and Disbursement (COD) in imely and accurate manner Condition-Cost of attendance per the C...

Finding 2024-002 Reporting-According to 34 CFR 690.83, Dear Colleague Letter Gen 13-13, and Federal Register Volume 84, Number 212, November 1, 2019 an institution must submit Pell and Direct Loan Origination and Disbursement (COD) in imely and accurate manner Condition-Cost of attendance per the College's system did not agree with the reported cost of attendance reported per COD records. Corrective Action Plan-A periodic check will be done to ensure Banner and the COD system have the same COA. If systems do not match Financial Aid Director will work with COD and Ellucian to resolve the issue Responsible contact-Lynette Viskozki, Financial Aid Director Anticipated Completion-December 1, 2024

View Audit 328714

Finding 508236 (2024-001)

None 2024

Centenary College of Louisiana

LA

Questioned Costs Special Tests & Provisions Student Financial Aid

Finding 2024-001 Special Tests and Provisions-Return of Title IV (34 CFR 668.22(a)(1) through (a)(5) Condition-The College's internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct Corrective Action-All withdrawals that result in...

Finding 2024-001 Special Tests and Provisions-Return of Title IV (34 CFR 668.22(a)(1) through (a)(5) Condition-The College's internal controls did not ensure the calculation of amounts to be returned to the U.S. Department of Education were correct Corrective Action-All withdrawals that result in less than a 60% attended ratio, R2T4 calculations will be calculated by the Financial Aid Director and reviewed by thte Assistant Director. Both will attest to the accuracy by placing their initials on the calculation worksheet. Responsible contact-Lynette Viskozki, Financial Aid Director and Quintina Miles, Assistant Financial Aid Director Anticipated Date of Completion-November 15, 2024

View Audit 328714

Finding 508231 (2024-002)

Significant Deficiency 2024

Mid-Atlantc Christian University

NC

Subrecipient Monitoring Questioned Costs Student Financial Aid

2024-002 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University's Gramm-Leach-Bliley Act Policy did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was...

2024-002 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University's Gramm-Leach-Bliley Act Policy did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was not effectively administered by the University during the 2024 year. An updated policy was put into place in February 2024, which addressed several of the deficiencies noted in the existing policy, but not all. Name and Title of Responsible Contact Person(s)- Sara Shepherd, Vice President for Finance Corrective Action Plan Summary-The university recently reviewed the Gramm-Leach-Bliley Act Policy and has put in place controls and practices to effectively monitor antl administer the policy. In April 2024, we hired an IT company to help with various campus needs, including data compliance procedures and security measures. The company has been reviewing our current policies and making recommendations to implement appropriate safeguards to keep the university up to date and compliant. We have already installed multi-factor authentication features for our software systems, and there are more updates to come. In July 2024, we received a notice of compliance from the Federal Student Aid regarding our corrective action procedures for the Gramm-Leach-Bliley Act. Anticipated Completion Date- July 1, 2025

View Audit 328701

Finding 508226 (2024-004)

Significant Deficiency 2024

Mid-Atlantc Christian University

NC

Questioned Costs Student Financial Aid Reporting

2024-004 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect sum of aid disbursed or disbursable to the student when applying the percentage earned in calculating the return to Title IV Funds upon student withdrawal. Name and Title ...

2024-004 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect sum of aid disbursed or disbursable to the student when applying the percentage earned in calculating the return to Title IV Funds upon student withdrawal. Name and Title of Responsible Contact Person(s)- Sara Shepherd, Vice President for Finance and Nicole Umphlett, Financial Aid Administrator Corrective Action Plan Summary-The University has enhanced the process of completing return to Title IV calculations by incorporating additional training and workshops provided by the Department of Education. The financial aid office has continued with the implementation of the calendar that displays the attendance days from the first day of school to the last day of school, referring to the school's master calendar. The financial aid office added an extra verification step of written notification from the Registrar's office of beginning and end days for each semester. The return calculations were one day off due to the misinterpretation of the semester's ending date. Anticipated Completion Date- July 1, 2025

View Audit 328701 Questioned Costs: $1

Finding 508225 (2024-003)

Significant Deficiency 2024

Mid-Atlantc Christian University

NC

Questioned Costs Student Financial Aid Reporting

2024-003 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and'Title of...

2024-003 Initial Fiscal Year End, 2024 Summary of Finding- During the audit, it was noted that the University used the incorrect number of total days in the payment period or period of enrollment in calculating the percentage of payment period and/or period of enrollment completed. Name and'Title of Responsible Contact Person(s)- Sara Shepherd, Vice President for Finance and Nicole Umphlett, Financial Aid Administrator Corrective Action Plan Summary-The University improved the process for completing return to Title IV calculations by adding in additional training and workshops offered through the Department of Education. The financial aid office continued with the calendar process showing days of attendance from the first day of school to the last using the school's master calendar as a reference. This will be used also as a double check of days when calculating returns. The dates used in the return calculations were off a day due to misreading the ending date of semester. The Financial Aid Administrator verified the beginning and last day of each semester with the Registrar's office in writing. Anticipated Completion Date- July 1, 2025

View Audit 328701 Questioned Costs: $1

Finding 508224 (2024-001)

Material Weakness 2024

Discovery Charter School

NY

Questioned Costs Subrecipient Monitoring Cash Management

Mengel, Metzger, Barr & Co. LLP (MMB) recommended management review the NYSED Grants Finance reports via the NYSED website to determine the reimbursement payments received during the applicable reporting period and agree the amounts per the website to the total amounts shown in the Education Stabili...

Mengel, Metzger, Barr & Co. LLP (MMB) recommended management review the NYSED Grants Finance reports via the NYSED website to determine the reimbursement payments received during the applicable reporting period and agree the amounts per the website to the total amounts shown in the Education Stabilization Fund Annual Reporting. Corrective Action: – Management will ensure that the reporting method utilized for any further Annual Education Stabilization ESSER Fund reports will be completed on a cash basis. Anticipated Completion Date: The corrective action will be implemented by February 2025 Person responsible for implementation: Anne Culver, Finance & HR Manager

View Audit 328698

Finding 508216 (2024-001)

Significant Deficiency 2024

Haven Usd 312

KS

Questioned Costs Cash Management Reporting

Condition: During our review of Food Service funds, we noted that the numbers of meals served was less than the amount that was submitted for reimbursement. Criteria: When a recipient of federal food service money goes to submit for reimbursement, the amount of meals that are served should match up ...

Condition: During our review of Food Service funds, we noted that the numbers of meals served was less than the amount that was submitted for reimbursement. Criteria: When a recipient of federal food service money goes to submit for reimbursement, the amount of meals that are served should match up with the reporting out of the recipients system to ensure proper reimbursement is taking place. Cause: The Food service department did not have a proper reconciliation practices to ensure accurate reporting Effect: Funds may be overdrawn. Perspective: The majority of the buildings were accurate as we found during testing, with high turnover in the space training may not have taken place. Recommendation: We recommend training of all food service recording staff as well as the Director of Food service understand that the reimbursement of meals report should match the meals served reporting that documents each day of the meals served. It should also be noted that the meals served documents needs to have oversight to ensure those reports are accurate on a daily basis. Views of Responsible Officials and Planned Corrective Actions: Haven USD 312 staff involved are undergoing training to learn requirements. Processes and procedures are being developed to ensure proper record keeping and reporting.

View Audit 328684 Questioned Costs: $1

Finding 508203 (2024-001)

Material Weakness 2024

Vertus Charter School

NY

Questioned Costs Subrecipient Monitoring Cash Management

Finding Reference Number: 84.425U ARP ESSER Description of Finding: Vertus Charter School was required to submit the Education Stabilization Fund Annual Reporting to New York State Education Department. It was found that Vertus Charter completed the reporting based on cash expenditures made during t...

Finding Reference Number: 84.425U ARP ESSER Description of Finding: Vertus Charter School was required to submit the Education Stabilization Fund Annual Reporting to New York State Education Department. It was found that Vertus Charter completed the reporting based on cash expenditures made during the required period of July 1, 2022, to June 30, 2023, and not based on the cash expenditures related to cash received during the stated required reporting period. Statement of Concurrence or Nonconcurrence: Vertus Charter School agrees with the audit finding. Corrective Action: Immediate Actions Taken: 1. Upon identification of the issue, the organization immediately reviewed the instructions to complete the Education Stabilization Fund Annual Reporting and compared it to the report submitted to identify the discrepancy. 2. The organization will determine appropriate steps to correct the report and/or other actions based on guidance provided by New York State Education Department. Root Cause Analysis: The reporting error occurred because there was a misinterpretation of the reporting methodology required to file the ESF Annual Report. Instead, the organization used the reporting methodology required to file the Annual ESSA Financial Transparency Report – Charter School Actual Expenditures, whereby the actual cash expenditures made during the reporting period are reported, vs. reporting expenditures made using the cash received under the program during the reporting period. Planned Actions to Prevent Recurrence: 1. Training for Staff: a. All staff responsible for preparing and submitting financial reports will undergo mandatory training on federal reporting requirements. Responsible Party: Outsourced Chief Financial Officer Timeline: Complete by January 15, 2025 2. Revised Reporting Procedures: a. The organization will ensure that information reported in the ESF Annual Report is based on the correct accounting methodology in accordance with instructions from the New York State Education Department and the U.S. Department of Education requirements. Responsible Party: Outsourced Chief Financial Officer Timeline: Effective immediately Name of Contact Person: Julie Locey, Chief Education Officer, 585-747-8911. jlocey@vertusschool.org Projected Completion Date: All corrective actions will be completed by February 15, 2025. If there are any questions regarding this Plan, please call me at 585-747-8911.

View Audit 328667

Finding 508180 (2024-001)

Significant Deficiency 2024

University of Saint Mary

KS

Questioned Costs Reporting

Contact Person: Nancy Bramlett, VP of Finance and Administrative Services Views of Responsible Officials and Planned Corrective Action: Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received ...

Contact Person: Nancy Bramlett, VP of Finance and Administrative Services Views of Responsible Officials and Planned Corrective Action: Management worked closely with the KDOC on the requirements of the quarterly submissions and was in frequent communication with them. However, management received conflicting guidance from the KDOC about the required submissions for the program. Due to the conflicting guidance, management stopped submitting reports and was waiting for further feedback. Management wanted to avoid submitting future reports that may have been potentially inaccurate or missing appropriate documentation. Management finally received final guidance at the beginning of September 2024 and will begin submitting reports on a timely basis. Anticipated Completion Date: 10/31/2024

View Audit 328639

Finding 508161 (2024-001)

Significant Deficiency 2024

The King's University

TX

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Need Analysis and Transfer Credits Planned Corrective Action: We updated our report to reflect that all transfer credits are included as part of the total earned credits sent to the third-party processor for awarding. Person Responsible for Corrective Action Plan: Donnie Purvis, Director of Fi...

Need Analysis and Transfer Credits Planned Corrective Action: We updated our report to reflect that all transfer credits are included as part of the total earned credits sent to the third-party processor for awarding. Person Responsible for Corrective Action Plan: Donnie Purvis, Director of Financial Services Anticipated Date of Completion: Implemented

View Audit 328600

Finding 508152 (2024-006)

Significant Deficiency 2024

Yukon Flats School District

AK

Allowable Costs / Cost Principles Questioned Costs Reporting § 200.400

Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Human resources manager will collaborate with both a business manager and a grant manager to ensure that employees’ time is being charged to the correct programs and grants in accordance with approved budgets. The hum...

Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Human resources manager will collaborate with both a business manager and a grant manager to ensure that employees’ time is being charged to the correct programs and grants in accordance with approved budgets. The human resource manager will prepare a payroll action form that will list available and applicable funding sources to cover the payroll expenses of an employee. The independent payroll contractor will maintain payroll action notices (PAN) for employees who are covered by multiple funding sources or funding sources other than general fund. In addition, she would update payroll distribution coding in the accounting software to match PAN. She would also match coding on timesheets with coding on PAN and in the accounting software. In case of a discrepancy, she would reach out to a business manager and/or a grant manager on how to resolve it. The Superintendent will review account coding each payroll while performing a review of the payroll check register. In addition, budgeted account codes will be compared to the actual codes being used in payroll on a periodic basis. Proposed Completion Date: Implemented July 1, 2024

View Audit 328590

Finding 508149 (2024-005)

Significant Deficiency 2024

Yukon Flats School District

AK

Allowable Costs / Cost Principles Questioned Costs § 200.400

Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system of internal controls over cash disbursements is designed appropriately and operates effectively to ensure all transactions are coded, reviewed, and approved before payment is mad...

Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: Management will ensure that the system of internal controls over cash disbursements is designed appropriately and operates effectively to ensure all transactions are coded, reviewed, and approved before payment is made. The Business manager and the Superintendent will conduct a review of claims to determine whether they are proper and valid charges. Once reviewed, all transactions will be authorized. DocuSign will be used for electronic signature approval. Accounts payable clerk will ensure that all transactions include copies of receipts for the goods or services purchased. Finally, reasonable timeframe to allow for timely submission of grant reports. Proposed Completion Date: Implemented July 1, 2024

View Audit 328590

Corrective Action Plans

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