Corrective Action Plans

Finding 525892 (2024-002)

None 2024

Essex North Shore Agricultural and Technical School District

MA

Questioned Costs Procurement, Suspension & Debarment § 200.319

Finding 2024-002 Condition: A vendor was awarded a contract without an appropriate procurement process. Corrective Action Planned: : Comply with federal procurement regulations and seek quotes from three vendors in anticipation spending of over $10,000. Anticipated Completion Date: Currently...

Finding 2024-002 Condition: A vendor was awarded a contract without an appropriate procurement process. Corrective Action Planned: : Comply with federal procurement regulations and seek quotes from three vendors in anticipation spending of over $10,000. Anticipated Completion Date: Currently in place Contact: Marie Znamierowski

View Audit 345044 Questioned Costs: $1

Finding 525888 (2024-001)

None 2024

Essex North Shore Agricultural and Technical School District

MA

Questioned Costs Procurement, Suspension & Debarment School Nutrition Programs § 200.319

Finding 2024-001 Condition: Two vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Comply with federal procurement regulations by setting up a quote system and seek quotes for anticipated spending of over $10,000. Anticipated Completion Date:...

Finding 2024-001 Condition: Two vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Comply with federal procurement regulations by setting up a quote system and seek quotes for anticipated spending of over $10,000. Anticipated Completion Date: May 1, 2025 Contact: Marie Znamierowski

View Audit 345044 Questioned Costs: $1

Finding 525790 (2024-002)

Significant Deficiency 2024

Forsyth County Board of Education

GA

Questioned Costs Internal Control / Segregation of Duties § 200.430

Name of Contact Person Responsible for the Corrective Action Plan: Larry Hammel, CFO Changes will be made to the standard operating procedure (SOP). To ensure that timesheets are completed correctly, signed, and reviewed prior to submission for payment. In addition, the principal for each school wi...

Name of Contact Person Responsible for the Corrective Action Plan: Larry Hammel, CFO Changes will be made to the standard operating procedure (SOP). To ensure that timesheets are completed correctly, signed, and reviewed prior to submission for payment. In addition, the principal for each school will be responsible for onboarding/resignation/transfer for all employees at the school location and reporting to Human Resources to process. The training for the new SOP will be completed by April 2025.

View Audit 344968 Questioned Costs: $1

Finding 525783 (2024-003)

Significant Deficiency 2024

Town of Merrimack

NH

Questioned Costs Procurement, Suspension & Debarment

Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: Verification of Suspension and Debarment. -Review list of Suspension and Debarments in SAM.GOV. -Report to department receiving Grant, if any of the services and materials provided by the companies/individuals...

Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: Verification of Suspension and Debarment. -Review list of Suspension and Debarments in SAM.GOV. -Report to department receiving Grant, if any of the services and materials provided by the companies/individuals appeared on the list of Suspension and Debarments in SAM.GOV. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – February 25, 2025

View Audit 344936 Questioned Costs: $1

Finding 525750 (2024-004)

Significant Deficiency 2024

Iowa Grant School District

WI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Co...

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for project totaled $348,177. There was not a prevailing wage clause in the contract and certified payrolls were not received. 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. Laborers 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 comply with those requirements and the DOL regulations. This includes a requirement for contractor or subcontractor t submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: Potential reimbursement for costs that did not follow the wage rate requirements. Questioned Costs: $348,177 Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Loras Winders Anticipated Completion: June 30, 2025

View Audit 344902 Questioned Costs: $1

Finding 525684 (2024-005)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support...

Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the ESSER II and III funds. The sample amount charged to the grant for split-funded employees without time and effort logs was $6,759. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The newly hired Grant Specialist and Corporation Business Manager will maintain time and effort logs for any personnel whose salary is split between funds. Anticipated Completion Date: July 2025

View Audit 344796 Questioned Costs: $1

Finding 525649 (2024-002)

Significant Deficiency 2024

Chowan County, North Carolina

NC

Questioned Costs Eligibility Internal Control / Segregation of Duties

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted in (1) Eligibility error discovered during the fiscal year findings June 30, 2024. (1) Eligibility error SSI benefits terminated, no proof of ...

New Procedures and controls are being developed for all Medicaid caseworkers to follow. There were 60 Medicaid transactions that were examined, that resulted in (1) Eligibility error discovered during the fiscal year findings June 30, 2024. (1) Eligibility error SSI benefits terminated, no proof of disability in the file. Documentation Training Power Point will need to be utilized for all Medicaid workers when documenting each case. Application/Recertification check list will be used for applications and recertifications. Supervisor and Lead Worker will continue to review all pending Medicaid applications, and complete 2nd Party reviews once applications are completed. NC Fast Learning Gateway trainings and New employee trainings will be conducted. Medicaid workers will need to make sure they are working the SSI Termination report to eliminate any future paybacks. Workers will continue to have Round Table Meetings to discuss policy, administrative letters, and cases. Medicaid workers will keep the case record accurate, verifications, and reserve calculations correct. Proposed Completion Date: November 1, 2024. Certain controls are currently being created and reviewed. Management will continue to monitor the progress of this issue and modify the controls as needed.

View Audit 344759 Questioned Costs: $1

Finding 525639 (2024-005)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Special Tests & Provisions

Condition: The College did not timely and accurately complete refund calculations in the Spring. In review of the Spring 2024 calculations the scheduled end date did not consider finals week, resulting in the incorrect days in all Spring 2024 return of Title IV funds calculations. As a result of the...

Condition: The College did not timely and accurately complete refund calculations in the Spring. In review of the Spring 2024 calculations the scheduled end date did not consider finals week, resulting in the incorrect days in all Spring 2024 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV amounts returned for all withdrawn students were incorrectly calculated for 2 out of the population of 5 (40%) Spring withdrawal calculations as two students had attended over 60% of the semester for both the original and updated calculations and as such, no return was required. A sample of two Fall withdrawal calculations identified one error (50%) due to incorrect inputs for awards that were disbursed and those that could have been disbursed. We consider this finding to be a significant deficiency in relation to Special Tests and Provisions compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-005. Statistical sampling was not used in making sample selections. Corrective Action Plan: This repeated finding was due to our previously delayed audits. We implemented the plan below on 09/10/2024 after the 2023-05 finding, however, the 2023-24 school year had already completed. This meant we were unable to make changes in the year as it had already concluded, and we implemented the corrective action plan for the 2024-25 school year. 2023-005 Corrective Action Plan: Corrective Action Plan: The Registrar’s Office will review the school calendar in Common Origination and Disbursement Web Site before the financial aid office begins processing R2T4’s for the school year. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) and Chayna Penney (Registrar) Implementation Date for Corrective Action Plan: 09/10/2024 Responsible Person for Correction Action Plan: Hannah Masters Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525637 (2024-003)

Significant Deficiency 2024

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awardi...

Condition: During our testing of thirty-seven student files, we noted ten individuals (27%) that were not properly awarded Direct Loans. Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing Federal Loans. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing loan eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525636 (2024-002)

None 2024

Cottey College

MO

Questioned Costs Student Financial Aid Eligibility

Condition: During our testing of thirty-seven student files, we noted one individual (2.7%) was not properly awarded Pell grants Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and r...

Condition: During our testing of thirty-seven student files, we noted one individual (2.7%) was not properly awarded Pell grants Corrective Action Plan: During the month of October 2024, a financial aid consultant met with Cottey staff to discuss and plan better procedures related to awarding and reviewing federal awards. Throughout the 2024-25 school year, we have implemented quarterly internal audits where students are randomly selected and processed through an internal review of their federal awards. Through this new process, we are reviewing Federal Pell, FSEOG and Federal Work Study eligibility, disbursement dates, and documentation for each student. By completing this process quarterly, we will be able to do an additional review of each student in detail while the school year is still in session and corrections can be made. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) Implementation Date for Corrective Action Plan: 01/30/2025

View Audit 344753 Questioned Costs: $1

Finding 525617 (2024-002)

Significant Deficiency 2024

Esperanza Health Centers

IL

Questioned Costs Procurement, Suspension & Debarment § 200.212 § 200.318

Action taken in response to finding: Esperanza will: 1. For new vendors – review if the vendor is included in the federal list of debarred, suspended, or excluded vendors 2. For existing vendors – review, on an annual basis, if vendors are included in the federal list of debarred, suspended, or excl...

Action taken in response to finding: Esperanza will: 1. For new vendors – review if the vendor is included in the federal list of debarred, suspended, or excluded vendors 2. For existing vendors – review, on an annual basis, if vendors are included in the federal list of debarred, suspended, or excluded vendors Name(s) of the contact person(s) responsible for corrective action: Ryan Gadia Planned completion date for corrective action plan: June 30, 2025

View Audit 344717 Questioned Costs: $1

Finding 525615 (2024-001)

Significant Deficiency 2024

Esperanza Health Centers

IL

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.320

Actions taken in response to finding: Esperanza will: 1. Sole source justification - Implement a Summary Approval and Signoff Sheet (SASS) for new contracts that documents, among other things, the justification for sole source purchases. 2. Create a pre-approved vendors list to streamline procuremen...

Actions taken in response to finding: Esperanza will: 1. Sole source justification - Implement a Summary Approval and Signoff Sheet (SASS) for new contracts that documents, among other things, the justification for sole source purchases. 2. Create a pre-approved vendors list to streamline procurement while ensuring compliance. a. Require justification and periodic review for vendor inclusion 3. Review, on an annual basis, nonpersonnel costs charged to federal grants to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Ryan Gadia Planned completion date for corrective action plan: June 30, 2025

View Audit 344717 Questioned Costs: $1

Finding 525564 (2024-002)

Significant Deficiency 2024

North Central Michigan College

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Auditor Description of Condition and Effect. The College does not have a negotiated rate, however, they used a rate other than the de minimis rate of 10% in their calculation of indirect costs. The College also did not use the modified total direct costs “MTDC” for purposes of this calculation, but...

Auditor Description of Condition and Effect. The College does not have a negotiated rate, however, they used a rate other than the de minimis rate of 10% in their calculation of indirect costs. The College also did not use the modified total direct costs “MTDC” for purposes of this calculation, but instead used the budgeted indirect cost total for the program. As a result of this condition, the College over-charged the grant by $21,765 during the fiscal year ended June 30, 2024. Auditor Recommendation. We recommend that the College implement a review process to ensure that the indirect costs charged to the grant are in accordance with the grant award letter. Corrective Action. The College will implement a review process to ensure that the indirect costs charged to the grant are in accordance with the grant award letter. Responsible Persons. Tom Zeidel, Vice President of Finance and Facilities and Troy Slater, Director of Business Office. Anticipated Completion Date. March 31, 2025.

View Audit 344645 Questioned Costs: $1

Finding 525547 (2024-002)

Material Weakness 2024

Jay County School Corporation

IN

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

Context: During testing of activities allowed and unallowed/allowable costs, it was noted the School Corporation transferred $48,693 from the School Lunch Fund to the JCHS Prepaid Food/Trust Acct to settle negative student balances deemed uncollectible. Outstanding student debt resulting from nonpa...

Context: During testing of activities allowed and unallowed/allowable costs, it was noted the School Corporation transferred $48,693 from the School Lunch Fund to the JCHS Prepaid Food/Trust Acct to settle negative student balances deemed uncollectible. Outstanding student debt resulting from nonpayment of school meals or milk is an unallowable expenditure to the nonprofit school food service account and cannot be absorbed by the food service program at the end of the school year. It must be paid for with other non-federal sources. Contact Person Responsible for Corrective Action: Shannon Current Contact Phone Number: 260-726-9341 Views of Responsible Official: We concur with the finding now that we have more clarifying information. Prior to this audit, we were told we had to use non-federal funds to write off the debt. The published documentation we had was vague as it only stated non-federal funds. With the assistance of our food service company, we were told that catering, adult meals, and al a carte were all non-federal funds. They also had a calculation for figuring out the amount of non-federal funds that we had to make sure it was enough to cover the negative debt. Description of Corrective Action Plan: Moving forward, I will make sure that any negative debt is written off using the operations fund, rainy day, or other approved fund. Anticipated Completion Date: The next time we are required to write off debt. Possibly June 30, 2025.

View Audit 344628 Questioned Costs: $1

Finding 525513 (2024-001)

None 2024

Sjmc Senior H.d.f.c

NY

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

As of January 13, 2025, management has made the required $45,000 in payments to cover the missing deposits in December 2024 and January 2025. Automatic payments have been set up as of January 2025 for future required payments and the Project is currently up to date.

View Audit 344580 Questioned Costs: $1

Finding 525505 (2024-004)

Material Weakness 2024

Maywood-Melrose Park-Broadview School District 89

IL

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.402

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 004 Condition: The District has a contract with Open Kitchens for meals served under the ...

Maywood-Melrose Park-Broadview School District 89 06-016-0890-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS22 Year Ending June 30, 2024 Corrective Action Plan Finding No.: 2024- 004 Condition: The District has a contract with Open Kitchens for meals served under the Child Nutrition Cluster. In early fiscal year 2024, the District received notice that the method of payment to this vendor was to change to ACH. After further correspondence, the District remitted an ACH payment for three months of services for $936,828. The District subsequently discovered that the ACH was remitted to a fraudulent vendor. Plan: The district’s plan is any request through ACH will first get a call to the accounts receivable department at the company to ensure this is the proper way of making payment. The district will also follow up with a second call to our account rep to verify that the information is correct. The original payment to the vendor will be a small portion of the payment to verify the information. After this payment, a call will be made to accounts receivable to ensure payment. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Scott Wold, Business Manager

View Audit 344578 Questioned Costs: $1

Finding 525349 (2024-001)

Material Weakness 2024

Town of Hingham, Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Management will enhance procedures and controls to ensure that payroll costs charged to the grant are adequately documented.

View Audit 344569 Questioned Costs: $1

Finding 525315 (2024-004)

None 2024

East Arkansas Planning and Development District

AR

Questioned Costs Program Income

Program income transferred to the operations account exceeded the amount of allowable administrative costs by $ 13,158. The Entity will reimburse the Cares Act RLF program for the $ 13,158. The Entity’s director James Morgan is responsible.

View Audit 344560 Questioned Costs: $1

Finding 525315 (2024-004)

None 2024

East Arkansas Planning and Development District

AR

Questioned Costs Program Income

Anticipated Completion date June 30, 2025

View Audit 344560 Questioned Costs: $1

Finding 525303 (2024-004)

Significant Deficiency 2024

Shelby Eastern Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430

Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support ...

Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the School Lunch fund. Contact Person Responsible for Corrective Action: Chris Scott Contact Phone Number: 765-544-2246 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal time and effort reporting system for all employees whose salaries are partially funded by federal grants. Our Café department has since revised our process and no longer charge any SES employee payroll to the Café Account for cleaning. As a result, this issue has been fully addressed and should not recure in future reporting periods Anticipated Completion Date: July 2024

View Audit 344529 Questioned Costs: $1

Finding 525297 (2024-001)

Significant Deficiency 2024

Gilbert Unified School District No. 41

AZ

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.510

Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gil...

Finding Number: 2024‐001 Program Name/Assistance Listing Titles: Emergency Connectivity Fund; Education Stabilization Fund Assistance Listing Numbers: 32.009; 84.425 Contact Person: Jackie Mattinen, Director of Finance Anticipated Completion Date: February 28, 2025 Planned Corrective Action: The Gilbert Public Schools Finance Department will provide financial oversight of all State and Federal fund applications and will require finance approval prior to submittal of all State and Federal fund applications initiated by all District departments and schools.

View Audit 344525 Questioned Costs: $1

Finding 525271 (2024-001)

Significant Deficiency 2024

Investment Casting Institute

NJ

Questioned Costs Allowable Costs / Cost Principles

United States Department of Defense 2024-001 Improvements in Manufacturing Productivity via Additive Capabilities and Techno-Economic Analysis - Assistance Listing No. 12.800 Recommendation: Design controls to ensure an adequate review process is in place to review the employee rates used to calcul...

United States Department of Defense 2024-001 Improvements in Manufacturing Productivity via Additive Capabilities and Techno-Economic Analysis - Assistance Listing No. 12.800 Recommendation: Design controls to ensure an adequate review process is in place to review the employee rates used to calculate costs applied to the program and submitted in monthly invoices to ensure costs are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has conducted a review of current employee rates and established a policy to review any revisions made to the rates. Name(s) of the contact person(s) responsible for corrective action: Tim Sullivan, CEO Planned completion date for corrective action plan: December 31, 2025 If the Government Accountability Office has questions regarding this plan, please call Tim Sullivan at (603) 801-8130.

View Audit 344494 Questioned Costs: $1

Finding 525195 (2024-001)

Material Weakness 2024

Eastbrook Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval fr...

Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval from the Indiana Department of Education (IDOE) through the grant application to utilize a portion of the ESSER II grant award for floor replacement throughout the School Corporation. During the audit period, the School Corporation had $88,600 that was disbursed and reported on the SEFA for ESSER II and $142,400 that was disbursed and reported on the SEFA for ESSER III for floor replacement. The School Corporation did not receive approval from the Indiana Department of Education (IDOE) to use ESSER III funding for the flooring project as required for construction or remodeling related projects. The total amount of the flooring project funded by the ESSER III grant, including amounts paid prior to the audit, was $219,992. The portion of the flooring project paid by the ESSER II grant was $163,000 which was properly approved by IDOE. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that each grant application is printed in its entirety, including the narratives, and file them in the appropriate grant files maintained by the business manager. The business manager will verify that the agreed upon expenditures are included in the grant application before any orders are placed or purchases are approved. Additionally, accounting descriptions set up in the financial software will better reflect IDOE-approved expenditures. Anticipated Completion Date: February 25, 2025

View Audit 344409 Questioned Costs: $1

Finding 525081 (2024-002)

Material Weakness 2024

The Salvation Army Chicago City Fund

IL

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

Finding 2024‐002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For individuals charged to this program who also have time charged to other programs there were no timesheets or other evidence to support the allocation to the program was based on actual time incurre...

Finding 2024‐002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For individuals charged to this program who also have time charged to other programs there were no timesheets or other evidence to support the allocation to the program was based on actual time incurred to the program but was instead based on the budgeted amounts for those individuals. Corrective Action Planned: -All individuals assigned to multiple contracts will keep time logs of hours workedon each, with a monthly review that the hours align with the budgeted amounts. -In the event hours diverge, workload will be adjusted or a budget adjustment will be requested. Anticipated Completion Date: February 1, 2025 Name of Contact Person Responsible for the Plan: Kimberly Atwood Lepse, Divisional Director of Finance

View Audit 344366 Questioned Costs: $1

Finding 524988 (2024-005)

Significant Deficiency 2024

Minneapolis College of Art and Design

MN

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Awarding of Direct Loans Recommendation: We recommend the College evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Actio...

Awarding of Direct Loans Recommendation: We recommend the College evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ● Updating the current policy: Financial Aid Office will outline a more thorough policy pertaining to its awarding of additional unsubsidized loan amounts to dependent students. ● Proper documentation concerning the reason for the additional award amount will be required in the specific student’s file in Powerfaids. ● Training sessions will be conducted to assure all members of the Financial Aid Office understands the conditions and expectations from the Department of Education regarding the awarding of additional unsubsidized loans. Name(s) of the contact person(s) responsible for corrective action: Sherman Lee, Financial Aid Director Planned completion date for corrective action plan: May 1, 2025

View Audit 344312 Questioned Costs: $1

Corrective Action Plans

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