Corrective Action Plans

Finding 539064 (2024-006)

Significant Deficiency 2024

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539061 (2024-003)

Significant Deficiency 2024

City of Boston

MA

Questioned Costs School Nutrition Programs Cash Management § 200.303

Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Co...

Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539049 (2024-002)

Significant Deficiency 2024

Santa Clara University

CA

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

Purpose: To document Santa Clara University’s Corrective Action Plan relating to finding 2024-001 in its June 30, 2024 Single Audit Report. Finding #2024-002: Criteria The institution shall require each applicant whose application is selected by the Department of Education to verify the information ...

Purpose: To document Santa Clara University’s Corrective Action Plan relating to finding 2024-001 in its June 30, 2024 Single Audit Report. Finding #2024-002: Criteria The institution shall require each applicant whose application is selected by the Department of Education to verify the information required for the Verification Tracking Group to which the applicant is assigned. If verification reveals that the student information does not match, the institution must submit corrections to the FAFSA. Corrections and updates can be submitted by the student on the web or by the institution using the FSA Access to Central Processing System Online or the Electronic Data Exchange. Statement of Condition During testwork, KPMG selected 40 students that were selected for verification. Of the 40 students selected for verification test work, one student’s information required for the appropriate Verification Tracking Group was not completed and 6 students had inconsistencies for which corrections were not submitted. Corrective Action Planned The University agrees with this assessment and is implementing a new process to ensure verifications will now have a second approver who will ensure verifications are completed correctly. Additionally, we also have added additional training to ensure that appropriate second and third checks are implemented. Name of contact Person responsible for corrective action plan Sandra Hayes, Assistant Vice President for Enrollment Management Anticipated completion date The above measures have already been implemented.

View Audit 349756 Questioned Costs: $1

Finding 539046 (2024-001)

None 2024

Chc Highview, LLC D/b/a Winfield Townhomes Hud Proj #092-35746

MN

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with...

Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with the finding and the recommendation. Completion Date: In progress

View Audit 349751 Questioned Costs: $1

Finding 539024 (2024-003)

Material Weakness 2024

Milan Community Schools

IN

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

FINDING 2024-003 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Activities Allowed or Unallowed/Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425...

FINDING 2024-003 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Activities Allowed or Unallowed/Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425C200018, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters 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. Context: During the testing of vendor and payroll disbursements charged to Education Stabilization Fund grant awards during the audit period, the following exceptions were noted:  Management was unable to provide an approved accounts payable voucher and supporting invoice for one vendor disbursement in a sample of 12 vendor disbursements.  For one salaried employee selected out of a sample of 40 payroll disbursements, the employee was charged to Education Stabilization Fund grants for 50% of their time worked in a pay period. The School Corporation did not maintain any time-and-effort logs to support the employee’s partial allocation to Education Stabilization Fund grants. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement control processes surrounding expenditures of federal funds to ensure documents are retained to support expenditures and their allocations to federal grants. Responsible Party and Timeline for Completion: Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745 Questioned Costs: $1

Finding 539002 (2024-001)

Significant Deficiency 2024

Marshall University Research Corporation

WV

Questioned Costs Subrecipient Monitoring Reporting § 200.308 § 200.309 § 200.403

Research and Development Cluster- Assistance Listing Nos. 93.323, 93.847 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

Research and Development Cluster- Assistance Listing Nos. 93.323, 93.847 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will perform a review of policies and procedures to ensure recorded transactions are within the proper period of performance related to grant end dates. Name{s) of the contact person(s) responsible for corrective action: Jennifer Wood Planned completion date for corrective action plan: June 30, 2025

View Audit 349740 Questioned Costs: $1

Finding 538986 (2024-001)

Material Weakness 2024

County of Bristol, Masaachusetts

MA

Questioned Costs Procurement, Suspension & Debarment

The County adopted Addendum contract language for the use of American Rescue Plan ("ARPA") funds by vote of the County Commissioners on March 5, 2025. The County has begun implementing the appropriate contract Addendum language for all existing construction contracts using federal assistance provide...

The County adopted Addendum contract language for the use of American Rescue Plan ("ARPA") funds by vote of the County Commissioners on March 5, 2025. The County has begun implementing the appropriate contract Addendum language for all existing construction contracts using federal assistance provided to the County of Bristol by the US Department of the Treasury under the American Rescue Plan Act ("ARPA"). The Bristol County Agricultural High School is currently reviewing its compliance for all federal grants, and is prepared to make any necessary changes to policies. In summary, the County will be updating/evaluating compliance with the use of federal funds on a continual basis.

View Audit 349662 Questioned Costs: $1

Finding 538970 (2024-003)

Material Weakness 2024

Peru Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

The School Corporation will establish an internal control process to esnure detailed records are maintained and an audit trail is evident to comply with federal compliance requirements. The Treasuer and the Deputy Treasurer will oversee the implementation of the corrective action plan, which will go...

The School Corporation will establish an internal control process to esnure detailed records are maintained and an audit trail is evident to comply with federal compliance requirements. The Treasuer and the Deputy Treasurer will oversee the implementation of the corrective action plan, which will go into effect immediately.

View Audit 349644 Questioned Costs: $1

Finding 538969 (2024-001)

Material Weakness 2024

Granite United Way

NH

Questioned Costs

Granite United Way will establish additional policies and procedures regarding the review of obligation dates to ensure that they are within the permitted timeframes of contracts. The Chief Impact Officer and the Chief Financial Officer will review any vendor expenses submitted by program staff for ...

Granite United Way will establish additional policies and procedures regarding the review of obligation dates to ensure that they are within the permitted timeframes of contracts. The Chief Impact Officer and the Chief Financial Officer will review any vendor expenses submitted by program staff for implementation dates and get written approval from the grantor in advance of payment if the dates are outside of the contract end date. Granite United Way does not anticipate this scenerio to present itself again as this finding is related to a pilot program developed in partnership with the NH Department of Health and Human Services, with funding from the Child Care Development Block Grant (ARPA Child Care Supplemental Discretionary Funds). The transaction in question was erroneously approved by NH DHHS, reimbursed to GUW following review of all relevant backup documentation, and then rescinded. The transaction provided for a pool of funds set up in advance with an approved vendor and made available to employees of the participating pilot program businesses to draw on for applicable childcare expenses.

View Audit 349638 Questioned Costs: $1

Finding 538857 (2024-001)

Significant Deficiency 2024

Erikson Institute

IL

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

Finding 2024-001: Return of Title IV Funds For one out of three students tested (33%) who withdrew from the Institute, the Institute could not provide evidence that Institute reviewed the return of Title IV funds calculation. Further, the calculation that was originally performed failed to identify ...

Finding 2024-001: Return of Title IV Funds For one out of three students tested (33%) who withdrew from the Institute, the Institute could not provide evidence that Institute reviewed the return of Title IV funds calculation. Further, the calculation that was originally performed failed to identify $480 of aid to be disbursed as post-withdrawal. Corrective Action Plan The Director of Financial Aid, Registrar and Student Affairs have instituted a communications protocol for all student withdrawals that include the notification of all required institutional constituents. In addition, as a control practice the Director of Financial Aid reviews a daily enrollment change report to ensure all withdrawals are processed on a timely basis. Contact Person Monique Foster Director of Financial Aid mfoster@erikson.edu Anticipated Completion Date October 2024

View Audit 349584 Questioned Costs: $1

Finding 538852 (2024-002)

Significant Deficiency 2024

Pennsylvania College of Art & Design

PA

Questioned Costs Cash Management

Significant Deficiency - Federal Direct Loan Cash Management Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Action Taken: Procedures and Policies have been put in ...

Significant Deficiency - Federal Direct Loan Cash Management Criteria: The Advance Payment Method requires that the College disburse the requested funds no later than three business days following receipt of funds from the Education Department. Action Taken: Procedures and Policies have been put in place to assure a timely disbursement of Federal funds to student accounts within the mandated timeframe. Coordination efforts have been mandated to assure that payments to student accounts are posted before drawing down federal funds. Anticipated completion date: The above-mentioned policies were put into practice in January of 2024. Drawdowns of federal monies for both the Fall and Spring semesters for the academic year ending 6/30/2025 were in full compliance of the policies.

View Audit 349581 Questioned Costs: $1

Finding 538848 (2024-001)

Material Weakness 2024

Luminis Health, Inc.

MD

Questioned Costs Allowable Costs / Cost Principles

In December 2024, Luminis Health, Inc. accepted FEMA’s finding and did not pursue a revision of their duplication of benefits. As a result, $493,606 of costs previously obligated under the award have been de-obligated as they were not allowable costs due to the duplication of benefits finding. The ...

In December 2024, Luminis Health, Inc. accepted FEMA’s finding and did not pursue a revision of their duplication of benefits. As a result, $493,606 of costs previously obligated under the award have been de-obligated as they were not allowable costs due to the duplication of benefits finding. The Company has implemented controls to ensure that the expenses reported to the awarding agency only include allowable amounts and that a duplication of benefits analysis is performed prior to the grants being obligated with FEMA. The corrective action has been implemented and completed prior to the release of the audit report for June 30, 2024.

View Audit 349566 Questioned Costs: $1

Finding 538826 (2024-001)

Material Weakness 2024

Beaver County Career & Technology Center

PA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

CONDITION: The Beaver County Career and Technical Center contracted with a third-party vendor – Huckstein Mechanical for the purchase of technology equipment. The contracts were procured through a cooperative purchasing group. The Center 1) was unable to provide documentation from the cooperative ...

CONDITION: The Beaver County Career and Technical Center contracted with a third-party vendor – Huckstein Mechanical for the purchase of technology equipment. The contracts were procured through a cooperative purchasing group. The Center 1) was unable to provide documentation from the cooperative purchasing group to verify that the technology procurement contracts were competitively procured, such as a bid evaluation and public solicitation and 2) did not obtain the adequate number of price or rate quotations. CRITERIA: As specified in 2 CFR 200. 318(i) of the Uniform Guidance, the Center must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to, the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. In addition, small purchase procedures per 2 CFR 200.320(a)(2)(i) for acquisitions between the micro-purchase threshold (currently $10,000) and the simplified acquisition threshold (current $250,000), price or rate quotations must be obtained from an adequate number of qualified sources as determined appropriate. Per 24 PS 8.807.1, there should be three quotes that are either written or well documented.MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will review and update as necessary, it’s current procurement policies and procedures to ensure compliance with all applicable sections of the Uniform Guidance, in specific, Sections 2 CFR 200.318(i) and 200.320(a)(2)(i) of the Uniform Guidance, as well as 24 PS 8.807.1. In specific, these procedures will include 1) obtaining all relevant information pertaining to procurements involving federal assistance from any cooperative purchasing group and 2) obtaining quotations from three qualified providers where applicable and documenting those results. These two (2) updated procedures will be implemented during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for future purchases where applicable.

View Audit 349532 Questioned Costs: $1

Finding 538812 (2024-004)

Material Weakness 2024

Franklin County Community School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2024-004 Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-...

FINDING 2024-004 Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness, Other Matters Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the cash management compliance requirement. Context: In a sample of 5 monthly claims for reimbursement selected for testing, the following compliance exceptions were noted: • Management failed to submit the April 2023 claim for reimbursement in a timely manner (within 90 days) to the IDOE and was not reimbursed for meals served as a result. • For the other 5 claims tested, the number of meals claimed did not agree to the supporting meal system reports. There was a gross overstatement of meals claimed of $21,189 and a gross understatement of meals claimed of $538.35 resulting in a net over-reimbursement of $20,650.47. We noted that the School Corporation has a secondary review control in place designed to review claims prior to submission to the IDOE. However, the control was not operating effectively to detect and prevent errors in the amount claimed for reimbursement. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management has revised and implemented a more thorough control process over the preparation and submission of the monthly claims for reimbursement. A reconciliation sheet has been created and implemented for verification and will be completed every month. Responsible Party and Timeline for Completion: Jessica Defossett and Kendra Franks, January 2025

View Audit 349523 Questioned Costs: $1

Finding 538781 (2024-002)

Material Weakness 2024

Madison County District School Board

FL

Questioned Costs Equipment & Real Property Management § 200.1 § 200.313

CORRECTIVE ACTION PLAN - Recognizing the need/requirement to maintain property records appropriately, the district is working to schedule/complete a comprehensive physical inventory that should assist in identifying the location of equipment funded by the Education Stabilization Fund (ESF), resultin...

CORRECTIVE ACTION PLAN - Recognizing the need/requirement to maintain property records appropriately, the district is working to schedule/complete a comprehensive physical inventory that should assist in identifying the location of equipment funded by the Education Stabilization Fund (ESF), resulting in questioned costs of $2,186,066 per this finding (in addition to all other equipment carried by the district regardless of funding source). The district plans are to continue to work with NEFEC to enact property records within Skyward to capture accurate information and a base starting point per completion of a physical inventory. All property records will then be maintained in Skyward to capture all information required under Federal funding provisions and a reconciliation to physical inventory counts will be prepared no less than every 2 years. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Walter Copeland, Interim CFO

View Audit 349482 Questioned Costs: $1

Finding 538769 (2024-002)

Significant Deficiency 2024

Lake Michigan College

MI

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

Official withdrawals will be calculated for potential R2T4 upon receipt of notification from the records department. Unofficial withdrawals will be completed within 45 days of receipt of notification from the records department. Financial Aid will keep a record of when a withdrawal is received and w...

Official withdrawals will be calculated for potential R2T4 upon receipt of notification from the records department. Unofficial withdrawals will be completed within 45 days of receipt of notification from the records department. Financial Aid will keep a record of when a withdrawal is received and when R2T4s are processed. This spreadsheet will be checked on a regular basis. R2T4 calculations will be checked for accuracy in Banner by the director or another staff member before submission.

View Audit 349478 Questioned Costs: $1

Finding 538758 (2024-001)

Significant Deficiency 2024

Coleman Apartments, Inc.

OH

Questioned Costs Reporting

Management deposited the underfunded amount in to the replacement reserve account prior to issuance of the audit.

View Audit 349462 Questioned Costs: $1

Finding 538751 (2024-003)

Material Weakness 2024

Opportunities for A Better Tomorrow, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles § 200.430

Plan: 1. Internal Control Review: Fiscal staff must upload appropriate documentation, such as an invoice, for each expense entered into QuickBooks. Each of these expenses is then reviewed by a member of the executive team, making sure allocations are appropriately recorded. 2. Training and Awarene...

Plan: 1. Internal Control Review: Fiscal staff must upload appropriate documentation, such as an invoice, for each expense entered into QuickBooks. Each of these expenses is then reviewed by a member of the executive team, making sure allocations are appropriately recorded. 2. Training and Awareness: OBT has provided training to all relevant personnel, especially those involved in procurement, expenditure documentation collection, and allocation designation to ensure they understand the requirements of federal awards and the importance of proper documentation. 3. New Technology: OBT Has purchased new technology to better support documentation collection and allocations for all orders made. 4. Continuous Monitoring: OBT is continuously monitoring compliance with allowable cost principles, identifying any gaps, and taking corrective actions as needed. Name of Contact Person: Greg Rideout, Co-CEO Target Date: OBT will implement all four steps within this plan by March 31, 2025, with ongoing monitoring and improvement.

View Audit 349461 Questioned Costs: $1

Finding 538750 (2024-002)

Material Weakness 2024

Opportunities for A Better Tomorrow, Inc.

NY

Questioned Costs Procurement, Suspension & Debarment

Plan: 1. Mandatory Time and Program Effort Records: OBT will continue to allocate as many staff as possible to a single contract that reflects where they spend 100% of their time. Further, as of July 2025, OBT will only have one such federal contract and this contract has a required staffing patte...

Plan: 1. Mandatory Time and Program Effort Records: OBT will continue to allocate as many staff as possible to a single contract that reflects where they spend 100% of their time. Further, as of July 2025, OBT will only have one such federal contract and this contract has a required staffing pattern of six full-time staff who must spend 100% of their time on this program. 2. Internal Controls: Payroll reports are reviewed every payroll for accuracy. OBT has implemented internal controls to review and verify the accuracy of time and effort records, ensuring that charges to federal awards comply with regulations. Name of Contact Person: Greg Rideout, Co-CEO Target Date: OBT will implement this plan by March 31, 2025, with ongoing monitoring and improvement.

View Audit 349461 Questioned Costs: $1

Finding 538708 (2024-002)

Material Weakness 2024

Kalamazoo Valley Community College

MI

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

Condition: Out of 60 students tested for return to Title IV, we identified 24 students whose calculations were performed incorrectly. Planned Corrective Action: The College will work with its Director of Financial Aid to ensure the semester end procedures include steps to identifying those students ...

Condition: Out of 60 students tested for return to Title IV, we identified 24 students whose calculations were performed incorrectly. Planned Corrective Action: The College will work with its Director of Financial Aid to ensure the semester end procedures include steps to identifying those students who unofficially withdrew. Once the students are identified, individuals with the appropriate skills and knowledge would be able to determine if a Return of Title IV calculation is necessary, and appropriately return any funds, as necessary. Contact person responsible for corrective action: Director of Financial Aid Anticipated Completion Date: June 30, 2025

View Audit 349445 Questioned Costs: $1

Finding 538706 (2024-001)

None 2024

United Mental Health & Addiction Recovery Coalition

IL

Questioned Costs Internal Control / Segregation of Duties

Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitt...

Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitted to the federal awarding agency by the end of March 2025.

View Audit 349443 Questioned Costs: $1

Finding 538669 (2024-001)

Significant Deficiency 2024

City of Baldwin Park

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

2024-001 - Allowable Costs/Cost Principles – Internal Control and Compliance over Payroll Expenditures (Significant Deficiency) Condition: Community Development Block Grants-Entitlement Grants Cluster During the audit period, the City has required all Housing Department staff, including administ...

2024-001 - Allowable Costs/Cost Principles – Internal Control and Compliance over Payroll Expenditures (Significant Deficiency) Condition: Community Development Block Grants-Entitlement Grants Cluster During the audit period, the City has required all Housing Department staff, including administrative support staff, to fill out project activity timesheets reflecting the actual hours worked on the program. The City performed reconciliation on the staff payroll charges to reflect actual hours worked. However, not all staff members have fully complied with this policy. Payroll costs for the fourteen (14) out of forty (40) payroll samples tested were allocated to programs based on percentages provided by management. These allocations were not supported by approved time samples or updated cost allocation plan, nor were they reconciled to actual time spent on the various programs. Employee timesheets did not record the actual labor efforts expended on the grant. Housing Voucher Cluster During the audit period, the City has required all Housing Department staff, including administrative support staff, to fill out project activity timesheets reflecting the actual hours worked on the program. The City performed reconciliation on the staff payroll charges to reflect actual hours worked. However, not all staff members have fully complied with this policy. Payroll costs for the thirteen (13) out of forty (40) payroll samples tested were allocated to programs based on percentages provided by management. These allocations were not supported by approved time samples or updated cost allocation plan, nor were they reconciled to actual time spent on the various programs. Employee timesheets did not record the actual labor efforts expended on the grant. Management concurs. Corrective Actions: Management has enforced the existing policy, which mandates that employees funded by federal grants document the actual time they spend working on those grants. The staff responsible for reporting the actual time spent on federally funded programs dedicate a significant portion of their time to these programs. However, there are administrative staffs that provide support towards these programs, and tracking their time spent towards the time spent on the program would require more time and effort than the minimal allocation the City allocated for each administrative staff as appropriated in the Adopted Budget. The City is in the process of implementing an indirect cost allocation plan to allocate the administrative staff time and anticipates this will be in effect in fiscal year 2025-26. In the meantime, staff will make every effort to document the actual time spent working on the grants. Name of Responsible Person: Ron Garcia, Director of Community Development Ryan Mulligan, Housing Manager Rose Tam, Director of Finance Albert Trinh, Accounting Manager

View Audit 349408 Questioned Costs: $1

Finding 538654 (2024-003)

Significant Deficiency 2024

America's Finest Charter School

CA

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.430

Planned Corrective Action: The two employees are no longer with America’s Finest Charter School (AFCS). However, AFCS will ensure that all Title I employees responsible for reviewing the Semiannual Certification Form will certify it after the pay period. We will continue to provide training for all ...

Planned Corrective Action: The two employees are no longer with America’s Finest Charter School (AFCS). However, AFCS will ensure that all Title I employees responsible for reviewing the Semiannual Certification Form will certify it after the pay period. We will continue to provide training for all employees funded by federal programs and for the HR Manager regarding the requirements for federal time accounting under 2 CFR §200.430. We will also review payroll records to ensure that payroll is accurately charged to the correct programs on a semimonthly basis.

View Audit 349389 Questioned Costs: $1

Finding 538651 (2024-004)

Material Weakness 2024

Sioux Falls School District 49-5

SD

Questioned Costs Cash Management

Identifying Number: 2024-004: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: Due to receiving reimbursement on outstanding purchase orders that were paid months later, or not at all, the District received, but did not disburse, the funds within t...

Identifying Number: 2024-004: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: Due to receiving reimbursement on outstanding purchase orders that were paid months later, or not at all, the District received, but did not disburse, the funds within the allowed three-day timeframe. Corrective Action Taken or Planned: Reimbursement requests will be submitted on a timely basis and after payments for the expenses are made. This will help ensure that reimbursement is received at the same time or after payment has been made. Contact person: Mike Stephens, Director of Accounting Status of finding – The above corrective actions will be implemented beginning April 1, 2025.

View Audit 349380 Questioned Costs: $1

Finding 538650 (2024-003)

Material Weakness 2024

Sioux Falls School District 49-5

SD

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

Identifying Number: 2024-003: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: The District used outstanding purchase order obligations to request reimbursement at the end of the liquidation period, but did not spend all of the outstanding purchase...

Identifying Number: 2024-003: U.S. Department of Education: Education Stabilization Fund: Institutional Portion – 84.425F Finding: The District used outstanding purchase order obligations to request reimbursement at the end of the liquidation period, but did not spend all of the outstanding purchase orders; therefore, receiving reimbursement for items that were never purchased. Corrective Action Taken or Planned: The School will designate finance staff to review reimbursements to ensure they have proper expenses as backup. A further review by the School District will help to ensure that funding is spent on items and requests for reimbursement only after expenses have been paid. Contact person: Mike Stephen, Director of Accounting Status of finding – The above corrective actions will be implemented beginning April 1, 2025.

View Audit 349380 Questioned Costs: $1

Corrective Action Plans

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