Corrective Action Plans

Finding 486080 (2023-002)

Material Weakness 2023

Western New York Independent Living, Inc.

NY

Questioned Costs Internal Control / Segregation of Duties

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Fi...

Name of Auditee: Western New York Independent Living, Inc. and Affiliate Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Douglas Usiak Phone: 716-836-0822 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management has taken steps to ensure timely filing for the year ended September 30, 2024. (c) Anticipated Completion Date: Management anticipates this finding will be resolved for the year ending September 30, 2024.

View Audit 318724

Finding 486062 (2023-004)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Equipment & Real Property Management Internal Control / Segregation of Duties Questioned Costs

The Division will ensure evidence of review is maintained for the inventory work sheets. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director

View Audit 318713

Finding 486048 (2023-003)

Material Weakness 2023

The Salvation Army Northwest Division

WA

Subrecipient Monitoring Questioned Costs Eligibility

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance D...

The Division will contact each unit distributing TEFAP assistance and communicate the requirement to retain documentation regarding the determination of client eligibility. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 486022 (2023-002)

Significant Deficiency 2023

The Salvation Army Northwest Division

WA

Internal Control / Segregation of Duties Questioned Costs Reporting

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Comple...

The Division will enhance controls to ensure timely submission of report and that there is segregation of duties between the report preparer and reviewer. Reports will be reviewed prior to submission and the review and submission of reports to granting agencies will be documented. Anticipated Completion Date: October 2024. Responsible Contact Person: Yohannes Gedlu, Northwest Division Divisional Finance Director & Julie Luft, Northwest Division Social Services Director

View Audit 318713

Finding 486019 (2023-003)

Significant Deficiency 2023

Charleston County Housing and Redevelopment Authority

SC

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025

View Audit 318709

Finding 486003 (2023-004)

None 2023

Aurora Charter School

MN

Reporting Questioned Costs § 200.512

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-004 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited SEFA and federal reporting package to be submitted t...

REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-004 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The School’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the School’s SEFA for the year ended June 30, 2023, was not completed within the 9-month reporting period. The completion of the School’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed beyond the 9-month deadline pending sufficient audit evidence. School management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The School’s Executive Director, Matthew Cisewski. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.

View Audit 318707

Finding 485987 (2023-002)

Material Weakness 2023

Aurora Charter School

MN

Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment § 200.313

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2023-002 Internal Control Over Compliance and Material Noncompliance With ...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION – PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUCATION STABILIZATION FUND, FEDERAL ALN 84.425 2023-002 Internal Control Over Compliance and Material Noncompliance With Equipment and Real Property Management Requirements Finding Summary 2 CFR § 200.313 (c)(1) and (d)(1) requires that Aurora Charter School (the School) obtain approval from the federal funding agency or pass-through agency prior to the purchase of equipment with federal funding. During our audit, we noted the School did not have sufficient controls in place within the COVID-19 – Education Stabilization Fund federal program to assure compliance with federal equipment and real property management requirements, resulting in material noncompliance. Corrective Action Plan Actions Planned – This condition and the resulting material noncompliance was caused by a misunderstanding of the cost threshold at which federal equipment and real property management compliance requirements must be applied, due to the School’s adopted internal capitalization threshold being lower than the federal threshold. The School intends to revise its internal capitalization threshold to align with the federal threshold, and to review its other control procedures relating to equipment and real property management requirements to ensure compliance for future federal awards expenditures. Official Responsible – Matthew Cisewski, Executive Director. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The School agrees with this finding. Plan to Monitor – The School’s Executive Director, Matthew Cisewski, will oversee the implementation of proposed corrective actions and verify that appropriate controls are in place and understood by individuals responsible for federal program oversite at the School to ensure future compliance with federal equipment and real property management requirements.

View Audit 318707

Finding 485968 (2023-003)

Significant Deficiency 2023

Benjamin Franklin Cummings Institute of Technology

MA

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

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure t...

Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure that R2T4 calculations are performed timely. • Additional training was completed with the Registrar’s Office to clarify the importance of notifying all official and unofficial withdrawals to the Office of Financial Aid and Student Accounts Office. • The Leadership Team met with and provided additional training to the Office of Financial Aid and Student Accounts Office to review the Return of Title IV Federal Student Aid Policy and the importance regarding the timeline for the institutions refund policy. • To ensure all unofficial withdrawals have been identified the Registrar’s Office will run an additional report, twice a month (2 nd and 4th Tuesday) during each semester, that spans the entire term. This report will be provided to the Financial Aid and Student Accounts Office. This step will assist in the assurance that all unofficial withdrawals have been captured and that there is adequate time to complete all R2T4 calculations and refunds timely. • An R2T4 calculation will be completed for every student, regardless of the date it was determined the student withdrew to confirm every student is refunded according to the institution's refund policy. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid

View Audit 318688 Questioned Costs: $1

Finding 485967 (2023-002)

Significant Deficiency 2023

Benjamin Franklin Cummings Institute of Technology

MA

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

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: The Registrar will provide the Financial Aid Office a Withdrawal Report. • Provided each Wednesday by 5:0...

Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: The Registrar will provide the Financial Aid Office a Withdrawal Report. • Provided each Wednesday by 5:00 p.m. • The report will include Student ID, Date of Withdrawal and Withdrawal Reason • The report will be monitored weekly by the Director of Financial Aid (DOF) to ensure that all students have been worked through the R2T4 process regardless of withdrawal date. This control will also ensure that R2T4 calculations are completed in a timely manner. The DOF will request appropriate follow-up between the Registrar and FA Solutions if a student is held for processing for more than 10 days. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid

View Audit 318688

Finding 485966 (2023-001)

Significant Deficiency 2023

Benjamin Franklin Cummings Institute of Technology

MA

Questioned Costs Procurement, Suspension & Debarment Student Financial Aid

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033, 84.063, 84.268 Award year: 2023 Corrective Action Plan: An in-depth review will be completed for each student who is designated with a SAP Status from th...

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.033, 84.063, 84.268 Award year: 2023 Corrective Action Plan: An in-depth review will be completed for each student who is designated with a SAP Status from the Registrar before Federal Aid is disbursed. SAP designations will be kept as part of the student’s financial aid file from one semester to the next and this status will be reviewed before any Title IV Aid is disbursed. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid

View Audit 318688 Questioned Costs: $1

Finding 485964 (2023-005)

Material Weakness 2023

City of West Fargo

ND

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery F...

Activities Allowed or Unallowed Material Weakness in Internal Control Over Compliance Federal Agency Name: Department of Treasury Pass‐Through Entity: North Dakota Office of Management and Budget Assistance Listing Number: 21.027 Program Name: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: During the course of the engagement, it was noted that the City has no formal review process for the allocation of payroll costs to federal awards, which could result in a material misstatement of the City’s schedule of expenditures of federal awards. Corrective Action Plan: The City will review its internal control processes over compliance to ensure that payroll costs allocated to federal awards are adequately reviewed. Responsible Individuals: Dustin Scott, City Administrator Anticipated Completion Date: December 31, 2024

View Audit 318680

Finding 485963 (2023-001)

None 2023

Pembroke Housing Authority

NC

Questioned Costs HUD Housing Programs

The Authority agrees with the finding. Tenant rent calculation for each file has been corrected, effective July 1, 2024. We conducted an in-house tenant income calculation class in July 2024.

View Audit 318677 Questioned Costs: $1

Finding 485953 (2023-011)

Material Weakness 2023

The Boulevard of Chicago, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and ...

Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. All vouchers will be reviewed and approved by upper management before submission. These vouchers will be checked against a modified policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately

View Audit 318669 Questioned Costs: $1

Finding 485948 (2023-010)

Material Weakness 2023

The Boulevard of Chicago, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or in...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. All unallowable costs shall be appropriately segregated from allowable costs in the general ledger in order to assure that unallowable costs are not charged to such awards. Any Indirect costs that either benefit more than one award (overhead costs) or non-award function or that are necessary for the overall operation of The Boulevard of Chicago will be allocated based upon an approved allocation method such as time and tracking or occupancy. Name of the Contact Person Responsible for Corrective Action: Bo Gasic, CFO Planned Completion Date for Corrective Action Plan: Immediately

View Audit 318669 Questioned Costs: $1

Finding 485942 (2023-004)

Significant Deficiency 2023

Elkhorn Rural Public Power District

NE

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District’s control processes and procedures did not detect the erro...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Nebraska Emergency Management Agency Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The District’s control processes and procedures did not detect the errors associated with certain line items in the reports submitted for the quarters ended 6/30/2023 and 9/30/2023 containing costs from the incorrect period. Responsible Individuals: Carmen Christensen, CFO/Office Manager Corrective Action Plan: The State of Nebraska requires quarterly reporting on FEMA funded projects. The due date of the report is the 15th of the month following the end of the quarter. Due to this timing and the monthend closing process of Elkhorn RPPD’s financials, the costs for work order costs related to payroll benefits and any overheads are not included in the quarterly project costs. These are submitted the next quarterly report. Anticipated Completion Date: Ongoing

View Audit 318668

Finding 485919 (2023-001)

Material Weakness 2023

Central Valley Opportunity Center, Inc.

CA

Questioned Costs Reporting

The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.

View Audit 318662

Finding 485916 (2023-003)

None 2023

Yorkville Community Unit School District 115

IL

Questioned Costs School Nutrition Programs

Finding No.: 2023‐003S Condition: Applications for free or reduced meals were not appropriately filled out and signed by the student’s parent or guardian. Plan: Procedures will be implemented, and followed, to ensure applications are appropriately filled out by the student’s parent or guardian. Anti...

Finding No.: 2023‐003S Condition: Applications for free or reduced meals were not appropriately filled out and signed by the student’s parent or guardian. Plan: Procedures will be implemented, and followed, to ensure applications are appropriately filled out by the student’s parent or guardian. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Kreg Wesley, Executive Director of Finance and Operations

View Audit 318659

Finding 485913 (2023-002)

None 2023

Yorkville Community Unit School District 115

IL

Special Tests & Provisions Questioned Costs School Nutrition Programs

Finding No.: 2023‐002S Condition: The average price of paid meals for the fiscal year was less than the minimum required amount and the paid lunch equity calculation was not completed. Plan: Procedures will be implemented to monitor the average price of paid meals and complete the paid lunch equity ...

Finding No.: 2023‐002S Condition: The average price of paid meals for the fiscal year was less than the minimum required amount and the paid lunch equity calculation was not completed. Plan: Procedures will be implemented to monitor the average price of paid meals and complete the paid lunch equity calculation, if required. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Kreg Wesley, Executive Director of Finance and Operations

View Audit 318659

Finding 485910 (2023-001)

None 2023

Yorkville Community Unit School District 115

IL

Special Tests & Provisions Questioned Costs School Nutrition Programs

Finding No.: 2023‐001S Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official, and the verification was not submitted before the due date. Plan: Procedures will be followed to ensure that there is an additional review of the veri...

Finding No.: 2023‐001S Condition: The confirmation review and verification tracking were not reviewed by someone other than the determining official, and the verification was not submitted before the due date. Plan: Procedures will be followed to ensure that there is an additional review of the verification process and that verification is submitted timely. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Kreg Wesley, Executive Director of Finance and Operations

View Audit 318659

Finding 485904 (2023-001)

Significant Deficiency 2023

International Institute of Metropolitan St. Louis and Subsidiary

MO

Questioned Costs Reporting Significant Deficiency

Finding 2023-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: August 2024 Correction Action Plan: Paul Costigan, State Refugee Coordinator, and his team will develop a control to ensure a second review of the FFATA report is d...

Finding 2023-001 Personnel Responsible For Corrective Action: Paul Costigan, State Refugee Coordinator Anticipated Completion Date: August 2024 Correction Action Plan: Paul Costigan, State Refugee Coordinator, and his team will develop a control to ensure a second review of the FFATA report is documented.

View Audit 318643

Finding 485837 (2023-002)

Significant Deficiency 2023

Pacific States Marine Fisheries Commission

OR

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318

Sufficient Documentation for Noncompetitive Proposals for Pacific Fisheries Data Program, 11.437 Recommendation: CLA recommends increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified and that internal Sole Source Justification Forms are completed correct...

Sufficient Documentation for Noncompetitive Proposals for Pacific Fisheries Data Program, 11.437 Recommendation: CLA recommends increased internal monitoring to ensure that noncompetitive procurements are sufficiently justified and that internal Sole Source Justification Forms are completed correctly and retained for all vendors procured under noncompetitive methods. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will modify its subcontractor request form and PO form to require competitive supporting documents or non-competitive justification documents to be attached with the subcontractor request or PO form. Contract Specialist and Purchasing Specialist will review request package to ensure all required paperwork completed properly before moving forward with the process. In the pipe line, Requisition Module in Navision Software will be designed to put a hard stop if a purchase order of $10,000 or greater is missing supporting document for competitive/non-competitive procurements. Name(s) of the contact person(s) responsible for corrective action: Kathy Ameral and Michael Arredondo. Planned completion date for corrective action plan: October 15, 2023

View Audit 318626 Questioned Costs: $1

Finding 485804 (2023-002)

Significant Deficiency 2023

Houlton Band of Maliseet Indians

ME

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.303

CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings concerning lack of adequate documentation with requests for payment and also the fact that sales tax was sometimes being charged to the grant with the Tribal Administrator and Tribal Chief. The Tribal Administrator will convey the findings to all department heads at the next Directors Meeting. It will be required that supervisors and department heads need receipts and documentation that shows a clear description, quantity and amount and that late fees are not acceptable. Also sales tax exemption certificates need to be used whenever possible. Anticipated Completion Date: (9/4/2024 date of Director’s Meeting)

View Audit 318611

Finding 485796 (2023-001)

Significant Deficiency 2023

Houlton Band of Maliseet Indians

ME

Questioned Costs Reporting § 200.327

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 001: HBMI has filed the necessary annual financial re...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 001: HBMI has filed the necessary annual financial reports for BIA contract A22AV00321. These reports were late due to lack of knowledge on how the information was to be reported. This contract comprises several individual funds. Prior to FY22, the funds had their own separate contracts. There were ongoing conversations through email, phone and in person at trainings discussing this contract. After a training in October of 2023, BIA put together a specific training in July 2024 to cover the CTGP funds reporting and charging indirect costs. After that training I prepared the reports for contract A22AV00321 for both FY2022 and FY2023 based on information provided. Moving forward the report will be prepared following the Fiscal Yearend. Anticipated Completion Date: (Completed)

View Audit 318611

Finding 485793 (2023-007)

Significant Deficiency 2023

Town of Winchendon, Massachusetts

MA

Questioned Costs Subrecipient Monitoring Period of Performance § 200.344

Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incomi...

Significant Deficiency in Internal Controls over Compliance Condition: Final financial report revenues and expenditures were overstated in the Town’s general ledger. Corrective Action Planned: The School Business Office has implemented a process to reconcile grants funds by compiling the incoming payments for the schools department and sending the details, along with the correct account numbers for each payment to both the town treasurer and accountant. Review of general ledger will be completed when Final Financial Reports are filed to ensure accuracy in posting of revenues and expenditures. The School Business Manager will communicate with Town Accountant if discrepancies are discovered. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager

View Audit 318604

Finding 485785 (2023-006)

Material Weakness 2023

Town of Winchendon, Massachusetts

MA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.309

Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED departmen...

Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED department to implement a system for completion and maintenance of time and effort certifications for federally funded grants salaries, based on the recommendations of the Town auditors. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager

View Audit 318604 Questioned Costs: $1

Corrective Action Plans

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