Corrective Action Plans

Finding 3710 (2023-002)

Significant Deficiency 2023

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

2023-002 -#84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund II Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-131309-DPI-ESSERFll-163 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply t...

2023-002 -#84.425D COVID-19 Elementary and Secondary School Emergency Relief Fund II Federal Grantor: U.S. Department of Education Pass-through Award Number: 2022-131309-DPI-ESSERFll-163 Pass-through Entity: Wisconsin Department of Public Instruction Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborer must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor complies with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Condition: There was one Education Stabilization Fund construction project performed by a subcontractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $34,828. There was not a prevailing wage clause in the contract and certified payrolls were not received. Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $34,828. Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Consider determining if the contractor performing the project in 2022-2023 paid prevailing wage rates for costs reimbursed by the grant. Otherwise, the District should replace the cost with other allowable costs. Response: The District replaced the cost with other allowable costs. Contact Person: Doreen Treuden Anticipated Completion: November 27, 2023

View Audit 5871 Questioned Costs: $1

Finding 3698 (2023-004)

Significant Deficiency 2023

Lincoln University

MO

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

Views of Responsible Officials and Planned Corrective Actions – The University moved from an on-premise solution to a cloud environment in fiscal year 2022. This upgrade included a new reporting tool. The reports used to identify and send disbursement notifications were not working as expected, ther...

Views of Responsible Officials and Planned Corrective Actions – The University moved from an on-premise solution to a cloud environment in fiscal year 2022. This upgrade included a new reporting tool. The reports used to identify and send disbursement notifications were not working as expected, therefore notifications were not sent out in a timely manner. The Director of Financial Aid has created a process to ensure all students and parents receiving loan funds are being notified about their right to cancel their loans. This process will be run immediately after loans have been transmitted to a student's account. The letters will be emailed to the student and parent email address.

View Audit 5837

Finding 3697 (2023-003)

Significant Deficiency 2023

Lincoln University

MO

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

Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title I...

Views of Responsible Officials and Planned Corrective Actions - The Student Financial Services Office is notified by the Registrar's Office when a student has completed the withdrawal process. Once that notification has been received, the Director of Financial Aid will complete the return of Title IV funds worksheet on the Common Origination and Disbursement (COD) website and update Colleague accordingly. A letter will be sent to the student notifying them of the modification to their financial aid award. To ensure all withdrawn students receiving federal financial aid have been processed, the Argos Withdrawn Student report will be run monthly. Each student will be reviewed to see if federal financial aid was awarded and disbursed for the term in which they withdrew. If there is a student that still needs to be processed, the Director of Financial Aid will complete those steps immediately.

View Audit 5837

Finding 3695 (2023-001)

Significant Deficiency 2023

International City/county Management Association

DC

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Actions: The Association will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.

View Audit 5831

Finding 3691 (2023-001)

Significant Deficiency 2023

Volunteers of America Chesapeake & Carolinas, INC

MD

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Finding #2023-001 – Allowable Costs relating to Time and Effort and Internal Controls Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – First Quarter of 2024 Information on the Major Federal Program: U.S. Department of Health and Human Services Name...

Finding #2023-001 – Allowable Costs relating to Time and Effort and Internal Controls Contact – Suzanne Tobin, Chief Financial Officer Telephone Number – (301)-832-3810 Completion Date – First Quarter of 2024 Information on the Major Federal Program: U.S. Department of Health and Human Services Name of Program: Substance Abuse and Mental Health Services Assistance Listing Number: 93.243 Grant Award Number: 1H79TI085239-01/6H79SM080760-03M001/1H79TI084237-01/ 1H79SM080760-01 Grant Award Period: September 30, 2022 to September 29, 2027, November 30, 2018 to November 29, 2023, September 30, 2021 to September 29, 2026/November 30, 2018 to November 29, 2023 U.S. Department of Veterans Affairs Name of Program: Veterans Supportive Housing Per Diem Program Assistance Listing Number: 64.024 Grant Award Number: VOAQ754-1291-558-PD-21, VOAQ754-2080-558-CM-22, VOAQ754-2286-565-CM-22 Grant Award Period: October 1, 2022 to September 30, 2023 Corrective Action Plan: Effective immediately, the Organization will strictly enforce its policy for employees to properly complete their timesheets and for supervisors to properly review and approve employees’ timesheets. To do this, the Organization will conduct a training for all employees and supervisors about how to properly complete and review timesheets. To ensure compliance with the policy, the Organization will conduct random checks of timesheets every pay period to verify that supervisory approval is performed. Appropriate disciplinary action will be implemented for non-compliance.

View Audit 5813

Finding 3686 (2023-002)

Material Weakness 2023

St. John's College

NM

Reporting Questioned Costs Material Weakness

This was a one-time grant from the Federal Emergency Management Agency in response to the college’s mitigation expenses related to the COVID-19 pandemic. Funding for this is now complete. The SEFA will be reviewed for accuracy of any new awards.

View Audit 5788

Finding 3685 (2023-001)

None 2023

Bothwell Regional Health Center

MO

Questioned Costs Cash Management Reporting

The Health Center incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Steve Davis, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by May 31, 202...

The Health Center incorrectly reported patient revenue figures submitted via the HHS Provider Relief Fund (PRF) portal. Personnel Responsible for Corrective Action: Steve Davis, Chief Financial Officer Anticipated Completion Date: Change is in process and full adoption is anticipated by May 31, 2023 Corrective Action Plan: While this did not lead to any additional lost revenues being made available to the Health Center, the Health Center is going to continue and improve its understanding of the guidance related to this type of reporting and work with their external advisors to ensure any future portal submissions are compliant with said guidance.

View Audit 5784

Finding 3684 (2023-003)

None 2023

Unified School District of Marshfield

WI

Eligibility Questioned Costs School Nutrition Programs

2023-003 - Income Eligibility Guidelines - Contact: Sam Lehman, Director of Business Services. Completion date: June 30, 2024. The District will improve its evaluation of income eligibility for Child Nutrition Cluster program by following the income eligibility guidelines.

View Audit 5780

Finding 3683 (2023-002)

Significant Deficiency 2023

St Johns County School District

FL

Questioned Costs Special Tests & Provisions

Planned Corrective Action:Enhance procedures to update Federally funded construction contracts to require the submittal of weekly certified payrolls to appropriate District Personnel. Anticipated Completion Date: Immediately Responsible Contact Person: Dawn Posey, Director of Accounting

View Audit 5769 Questioned Costs: $1

Finding 3680 (2023-003)

Significant Deficiency 2023

Countryside Charter Academy

MI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

School’s Response – The School concurs with this finding and will include Davis Bacon prevailing wage requirements in all future construction contracts that are being paid by federal funds.

View Audit 5757

Finding 3673 (2023-001)

Material Weakness 2023

The Housing Authority of the City of Ozark, Alabama

AL

HUD Housing Programs Questioned Costs Eligibility

Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms ...

Corrective Action Plan (CAP) The Ozark Housing Authority (Housing Authority) To the Department of Housing and Urban Development, During the Fiscal Year 2023 audit, the Housing Authority could not locate two tenant files along with one HUD 50058 Reexamination form, two HUD 9886 Authorization forms and three third party verification documents. The Housing Authority’s Executive Director, Dannie Walker, is responsible for implementing the corrective action plan. CAP developed to resolve audit finding: Finding 2023-001 – Tenant Eligibility and Reexaminations We were aware of the tenant file deficiencies before audit fieldwork began and had begun implementing the recommendation of strengthening internal controls over eligibility requirements in addition to having made personnel changes to the eligibility department. The deficiency that led to this finding will be corrected by March 31, 2024.

View Audit 5733

Finding 3670 (2023-001)

Significant Deficiency 2023

Huron Valley Schools

MI

School Nutrition Programs Internal Control / Segregation of Duties Questioned Costs

The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student ...

The District will implement controls in its meal claim process to ensure that student meals claimed for reimbursement equal student meals served. The Food Service Supervisor and/or Food Service Administrative Assistant will create a summary meal count sheet each month totaling the number of student meals seved based on the electronic and manual meal count sheets prior to submitting the meal claim in the Michigan Nutrition Data System (MiND). The monthly meal claim submitted will be filed with the supporting documentation an dsigned by the individual submitting the claim attesting that the meals claimed match the meals counted.

View Audit 5732 Questioned Costs: $1

Finding 3647 (2023-001)

Significant Deficiency 2023

Northwest State Community College

OH

Questioned Costs Subrecipient Monitoring § 200.329

The College did not report total expenditures on the quarterly reports for the ALN 84.425M (SIP). The College will revise procedures to ensure amounts reported on the reports are accurate.

View Audit 5648

Finding 3645 (2023-001)

Significant Deficiency 2023

Halifax County Board of Education

NC

Special Tests & Provisions Questioned Costs Significant Deficiency

Name of Contact Person: Terry Alston, Chief Finance Officer Corrective Action Plan: Management will monitor Program Report Code expenditures on a monthly basis for compliance with the 10% federal requirement. Amendments will be submitted through the BUD system, as necessary, to ensure compliance wit...

Name of Contact Person: Terry Alston, Chief Finance Officer Corrective Action Plan: Management will monitor Program Report Code expenditures on a monthly basis for compliance with the 10% federal requirement. Amendments will be submitted through the BUD system, as necessary, to ensure compliance with the 10% requirement. Proposed Completion Date: Immediately

View Audit 5641

Finding 3629 (2023-002)

Significant Deficiency 2023

Little Lake City School District

CA

Questioned Costs Allowable Costs / Cost Principles

The Director of Fiscal Services will communicate with the California Depratment of Education on all unclear unallowable indirect cost prior to year-end closing. Moving forward the district will continue to use the Standardized Account Code Resource Code Query tables to identify allowable and Indirec...

The Director of Fiscal Services will communicate with the California Depratment of Education on all unclear unallowable indirect cost prior to year-end closing. Moving forward the district will continue to use the Standardized Account Code Resource Code Query tables to identify allowable and Indirect cost programs. Additionally, the district will continue to utilize the approved indirect cost rates established by the California Department of Education.

View Audit 5632 Questioned Costs: $1

Finding 3622 (2023-001)

Significant Deficiency 2023

Saint Joseph's University

PA

Special Tests & Provisions Questioned Costs Subrecipient Monitoring

Finding 2023-001 Recommendation: We recommend that management adheres consistently to its policies around the verification of student information to ensure compliance with verification requirements. We further recommend that management perform a monitoring review for the list of students selected fo...

Finding 2023-001 Recommendation: We recommend that management adheres consistently to its policies around the verification of student information to ensure compliance with verification requirements. We further recommend that management perform a monitoring review for the list of students selected for verification at a level of precision that would identify any errors or instances of noncompliance with federal requirements and that this review be documented View of Responsible Officials and Planned Corrective Actions: For the 2022-23 aid year, the federal verification process was waived except for those selected for federal verification and assigned to the V-4 and V-5 verification groups. A financial aid counselor missed the assignment of a student to the V-5 verification group and inadvertently waived the verification requirements and set the student to “selected not verified”, as if the student was assigned to the V-1 verification group. Following the discovery of this error, a review was conducted with all the financial aid staff to remind them to check within the University’s financial aid system to verify students’ verification group assignments. Since the full verification process was reinstated for the 2023-24 year, a recurrence of this finding is not likely since all students selected will need to be verified moving forward. The University will implement the recommendation to ensure future compliance with verification requirements. Individual Responsible for Corrective Action: Elizabeth Rihl Lewinsky, Assistant Vice President for Financial Aid, 610-660-1346, lewinsky@sju.edu Anticipated Completion Date for Corrective Action: The planned Corrective Actions will be immediately implemented

View Audit 5613

Finding 3544 (2023-002)

Significant Deficiency 2023

University of Dallas

TX

Student Financial Aid Questioned Costs Special Tests & Provisions

Corrective Action Plan: Upon suggestion of the Office of Registrar the University of Dallas will begin dual reporting to both the National Student Loan Clearinghouse (NSLC) and the National Student Loan Data System (NSLDS) every thirty days. The Office of Registrar will work with Information Techno...

Corrective Action Plan: Upon suggestion of the Office of Registrar the University of Dallas will begin dual reporting to both the National Student Loan Clearinghouse (NSLC) and the National Student Loan Data System (NSLDS) every thirty days. The Office of Registrar will work with Information Technology to set-up and run the SFRSSCR from the Banner system as well as run the same reports for the NSLC on the same day and approximate time to ensure that timely reporting is completed for the University of Dallas. The Office of Financial Aid will in turn run the appropriate reports to ensure that such reporting is successful. The Financial Aid Office will request access for the Office of Registrar personnel to submit such reports to the NSLDS or, if necessary, perform this task on behalf of the Office of Registrar. The Office of Financial Aid will work with the Student Registrar to ensure such reporting is accurate by reviewing such data points as Enrollment Effective Date, Enrollment Status, Term Begin Date, Term End Date and Award Completion Date. Implementation: The responsible parties include the Office of Registrar, the Office of Financial Aid along with the staff of Information Technology at the University of Dallas. Anticipated date of implementation of February 2024, pending updates to the SAIG and Electronic Services for the Department of Education and schema updates from the Department of Education with full utilization by close of the Spring 2024 term.

View Audit 5557

Finding 3543 (2023-001)

Significant Deficiency 2023

University of Dallas

TX

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan: While the student was not initially identified, the record was corrected within the appropriate term and the student received the full proceeds of their aid eligibility. The Office of Financial Aid will be notified of grade changes on a weekly basis, if applicable, by the O...

Corrective Action Plan: While the student was not initially identified, the record was corrected within the appropriate term and the student received the full proceeds of their aid eligibility. The Office of Financial Aid will be notified of grade changes on a weekly basis, if applicable, by the Office of the Registrar who is responsible for documenting and recording corrections to grading. The Office of Financial Aid will recalculate, if appropriate, the student Satisfactory Academic Progress status and make any necessary awarding and disbursement updates to the student’s record. Implementation: The responsible parties include the Office of Financial Aid and the Office of the Registrar with initial submissions within the month of November 2023 and continuing forward until such further efficiencies have been identified.

View Audit 5557 Questioned Costs: $1

Finding 3502 (2023-001)

Significant Deficiency 2023

Canyon Village Senior Citizens Housing, Inc.

WY

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical ...

Comments on the Finding and Each Recommendation: The Corporation's Flexible Subsidy Loan was due in full upon maturity of the Corporation's Section 202 mortgage loan, which occurred in March 2017. As of June 30, 2023, the Flexible Subsidy Loan has not been repaid and the Corporation is in technical default on the Flexible Subsidy Loan. Management should continue communicating with HUD in order to obtain approval for the deferment request for the Section 201 Flexible Subsidy Loan. Action(s) taken or planned on the finding Management agrees with the recommendation. Management has submitted a request for deferment of the Flexible Subsidy Loan. Management is awaiting HUD approval of the deferment request.

View Audit 5508

Finding 3486 (2023-002)

Material Weakness 2023

Colorado Springs School District 11

CO

Special Tests & Provisions Questioned Costs Matching / Level of Effort / Earmarking § 200.303

2023-002 Finding: Assessment System Security Title 1, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii))) Summary of Finding: The District is required to establish internal controls to ensure assessment security. Historically one of these internal controls included a Site Visit Sche...

2023-002 Finding: Assessment System Security Title 1, Section 1111(b)(2)(B)(iii) of the ESEA (20 USC 6311(b)(2)(B)(iii))) Summary of Finding: The District is required to establish internal controls to ensure assessment security. Historically one of these internal controls included a Site Visit Schedule to provide security assessment reviews. Site visits were performed at a select number of schools but did not include all Title schools in compliance with the requirements of the grant. Status: Corrective action in progress Client Planned Action: The District concurs with the recommendations and is currently implementing a process to ensure compliance. The Chief of Strategy and Data Acquisition has developed in coordination with the district Director of Metrics and Accountability, Area Superintendents, and the Colorado Department of Education Assessment Division a process processes to implement the needed internal controls that will ensure compliance to this requirement. They are as follows: Area Data Coaches will visit their portfolio of schools in the first 3 days of the state assessment window to ensure compliance with assessment security policies and procedures. Each data coach will receive full training from the CDE and the District Assessment Coordinator to ensure compliance with all security protocols in each building. Education Insights utilizes Area Data Coaches who work in close partnership with each Area Superintendent. Client Responsible Party: Natasha Crouse, Director of Metrics and Accountability. Each site visit will be documented with findings and any pertinent outcomes recorded. These logs will be securely stored on the Education Insights shared drive. Client Responsible Party: Dr. David Khaliqi, Chief of Strategy and Data Acquisition Completion Date: Assessment security training implemented as of March. 1, 2024. Standardized security assessment checklists and rubrics will be established by April 1, 2024. All site visits will be completed by April 10, 2024. Ongoing training throughout the year will be accomplished as needed. Adjustments and revisions to initial processes will be implemented as needed. Time and Effort certifications will be completed semi-annually.

View Audit 5457

Finding 3468 (2023-101)

Significant Deficiency 2023

Good Shepherd Food Bank of Maine

ME

Questioned Costs Reporting School Nutrition Programs

USDA Foods Receipts: Criteria: Evidence of distribution in the form of signed invoices for USDA Foods is required to be maintained for CSFP and TEFAP. Evidence of receipt of USDA foods should be maintained to ensure compliance with the award. Condition: Signed invoices evidencing USDA food distri...

USDA Foods Receipts: Criteria: Evidence of distribution in the form of signed invoices for USDA Foods is required to be maintained for CSFP and TEFAP. Evidence of receipt of USDA foods should be maintained to ensure compliance with the award. Condition: Signed invoices evidencing USDA food distributed were not retained. Context: Our sample of 25 distributions of USDA Foods included two instances where invoices were not properly signed and one instance where the invoice was not retained. Known and likely questioned costs are unknown. Effect: GSFB runs the risk that improper distribution will not be prevented without appropriate document retention. Cause: In all three instances, administrative issues resulted in the untimely lack of retention of signed invoices. Recommendation: We recommend that GSFB reinforce the importance of retaining signed invoices in accordance with award requirements. GSFB should further assign an individual within their organization to assume a higher level of direct responsibility for the administration of federal awards by GSFB. Contact: Bryan O'Connor, VP, Finance & Administration Corrective Actions Taken or Planned: GSFB staff audit sales order paperwork in connection with product received from Maine Department of Agriculture, Conversation, and Forestry. The audit consists of running a list of any outbound order that had DACF allocated inventory on it, comparing that list to returned paperwork, and confirming that said paperwork was signed. For any agency paperwork that can not be located and/or is not signed, a follow-up email is sent to the specific partner requesting a signature. In June 2023, GSFB staff increased the frequency of auditing from monthly to weekly, allowing a more timely follow-up on any paperwork concerns. The Customer Service and Inventory Management teams share responsibility for auditing and follow-up.

View Audit 5441

Finding 3467 (2023-001)

None 2023

Gustavus Adolphus College

MN

Student Financial Aid Reporting Questioned Costs

Condition: The College did not submit accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Corrective Action: Because of the breach at the Clearinghouse, the College intentionally delayed its submission to the...

Condition: The College did not submit accurate and timely notification to the National Student Loan Data System (NSLDS) of student status changes and program-level enrollment data. Corrective Action: Because of the breach at the Clearinghouse, the College intentionally delayed its submission to the Clearinghouse to ensure its student data would not be compromised. The College’s policies and procedures are adequate to meet the 60 day requirement for reporting student status changes under normal circumstances. The College has reviewed the misreporting of one student’s campus and program-level record information and has determined that this is a unique circumstance. However, to strengthen its policies and procedures, a new form is being developed to properly document the timing of student enrollment changes to the Registrar. The document will be retained in the student’s file. Person Responsible For Corrective Action: Deann Schloesser, Registrar Anticipated Completion Date: October 2023

View Audit 5440

Finding 3466 (2023-003)

Significant Deficiency 2023

McPherson College

KS

Questioned Costs Student Financial Aid Significant Deficiency

We concur with the auditor’s finding. We will be completing a full audit of remaining Perkins files to ensure that all necessary documentation is accounted for and properly filed. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Correcti...

We concur with the auditor’s finding. We will be completing a full audit of remaining Perkins files to ensure that all necessary documentation is accounted for and properly filed. Contact Person Responsible for Corrective Action: Carol Summervill, VP for Finance Anticipated Completion Date: Corrective action was started in October and will be completed by December.

View Audit 5437

Finding 3422 (2023-001)

None 2023

Oak Springs Villas, Inc.

TX

Questioned Costs

Management agrees with the finding. The funds were reimbursed on October 17, 2022 in the amount of $11,000.

View Audit 5363 Questioned Costs: $1

Finding 3405 (2023-003)

Material Weakness 2023

Brodstone Memorial Hospital D/b/a Brodstone Healthcare and Affiliate

NE

Allowable Costs / Cost Principles Questioned Costs Cash Management § 200.303

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the feder...

Material Weakness: Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Hospital claimed reimbursement for health-related lost revenue during the COVID-19 pandemic. Condition: The Hospital claimed reimbursement for health-related lost revenue based on a comparison of actual monthly revenue for the months of March, April, and May 2020 to the same corresponding months of 2019. Within the calculation, the Hospital excluded certain other operating revenue from the 2020 monthly totals which were included in the 2019 monthly totals. As a result, the compilation of revenue used between the periods was not consistently applied resulting in a higher lost revenue calculation than prescribed by the applicable guidance. Views of Responsible Officials: Management agrees with the finding. Planned Completion Date: April 30, 2024. Person Responsible: Cyrstal Wyatt, CFO.

View Audit 5310 Questioned Costs: $1

Corrective Action Plans

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