Corrective Action Plans

Finding 522176 (2024-005)

None 2024

ND

Questioned Costs Eligibility Significant Deficiency

Contract Person Dr. Koreen Ressler Corrective Action The College is outsourcing federal financial aid to Campus Ivy. The company will assist with proper controls and procedures to ensure students are disbursed the correct amount of PELL funds. Completion Date Fiscal year 2025

View Audit 341393 Questioned Costs: $1

Finding 522161 (2024-003)

Significant Deficiency 2024

Lee Conlee House, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2024-003: Incorrect Allocation of Disbursements to VOCA Recommendation: We recommend management monitor and review grant expenditures for proper allocation to the respective grant funding source. Action: The Executive Director or Compliance Officer will review grant expenditures monthly for proper a...

2024-003: Incorrect Allocation of Disbursements to VOCA Recommendation: We recommend management monitor and review grant expenditures for proper allocation to the respective grant funding source. Action: The Executive Director or Compliance Officer will review grant expenditures monthly for proper allocation.

View Audit 341377 Questioned Costs: $1

Finding 522117 (2024-003)

Material Weakness 2024

Southeastern Oklahoma State University

OK

Questioned Costs Procurement, Suspension & Debarment

Management acknowledges errors made in the procurement process related to contracting with the architectural services vendor for the ARPA project. To address this, SE is in the process of amending the contract to comply with 2 CFR requirements. Moving forward, all federal construction projects will ...

Management acknowledges errors made in the procurement process related to contracting with the architectural services vendor for the ARPA project. To address this, SE is in the process of amending the contract to comply with 2 CFR requirements. Moving forward, all federal construction projects will be bid and contracted using a fixed-cost method. Additionally, the procurement process is being revised to include a vendor review through SAM.gov prior to awarding contracts. This review will ensure that the selected vendor is not suspended or debarred by the federal government at the time of the award. SE staff have attended multiple 2 CFR training webinars hosted by the Economic Development Administration and Maximus Higher Education. These sessions have been instrumental in equipping staff with the necessary knowledge to manage future federally funded projects in compliance with regulations. Responsible Official: Mike Stout, Director of Administrative Services, is working with the specific vendor to amend the current contract to adhere to 2 CFR requirements. Crystal Cheek, Comptroller, will update procurement policies to ensure that vendors are verified through SAM.gov before an award is made. Estimated Completion Date: All amendments and updates are on schedule to be completed in January 2025. Responsible Official: Mike Stout, Director of Administrative Services, is working with the specific vendor to amend the current contract to adhere to 2 CFR requirements. Crystal Cheek, Comptroller, will update procurement policies to ensure the vendors are verified through Sam.gov before an award is made. Estimated Completion Date: All amdendments and updates are on schedule to be completed in January 2025

View Audit 341334 Questioned Costs: $1

Finding 522107 (2024-001)

Significant Deficiency 2024

Southeastern Oklahoma State University

OK

Questioned Costs Special Tests & Provisions Student Financial Aid

Management acknowledges an error in calculating the total number of days in the semester for Return of Title IV funding calculations. The semester days have been corrected, and going forward, they will be thoroughly verified against the academic calendar to ensure accuracy. Additionally, SE has upda...

Management acknowledges an error in calculating the total number of days in the semester for Return of Title IV funding calculations. The semester days have been corrected, and going forward, they will be thoroughly verified against the academic calendar to ensure accuracy. Additionally, SE has updated its process for managing Return of Title IV calculations. The revised process includes an individual review of each student's enrollment to ensure that any breaks in enrollment are accurately accounted for. As part of these improvements, SE will implement a double verification process during the annual setup to ensure all data used for calculations is accurate and consistent. Responsible Official: Chrissie Isenberg, Financial Aid Director, has implemented corrective actions. Estimated Completion Date: The number of semester days were corrected and the updated process implemented immediately following knowledge of the error. Responsible Official: Chrisie Isenberg, Financial Aid Director, has implemented corrective actions Estimated completion date: The number of semester days were corrected and the updated process implemented immediately following knowledge of the error

View Audit 341334 Questioned Costs: $1

Finding 522085 (2024-002)

Material Weakness 2024

Century Unit School District No. 100

IL

Questioned Costs Internal Control / Segregation of Duties

Finding Type: Material Weakness. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Corrective Action: The District will ensure that all employees are paid correctly based on the approve...

Finding Type: Material Weakness. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Corrective Action: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward. Proposed Completion Date: Immediately.

View Audit 341297 Questioned Costs: $1

Finding 522013 (2024-003)

Significant Deficiency 2024

Gale-Ettrick-Trempealeau School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2024-003 – Education Stabilization Fund – Prevailing wage rate requirements 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 ...

2024-003 – Education Stabilization Fund – Prevailing wage rate requirements 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 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 $33,192. 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. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,192 Auditor’s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Management Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Cary Brommerich Anticipated Completion: Not applicable

View Audit 341280 Questioned Costs: $1

Finding 522005 (2024-002)

None 2024

Baptist Bible College

MO

Questioned Costs Student Financial Aid

Program Name: Federal Pell Grant ALN and Program Expenditures: 84.063 ($956,966) Award Number: P063P233629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $660 Condition Found: The R2T4 calculation was completed incorrectly for two of the fourteen R2T4s reviewed during our audit....

Program Name: Federal Pell Grant ALN and Program Expenditures: 84.063 ($956,966) Award Number: P063P233629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $660 Condition Found: The R2T4 calculation was completed incorrectly for two of the fourteen R2T4s reviewed during our audit. All of the R2T4s completed by College during the year ended June 30, 2024 were reviewed during the audit. For one student, the number of days in the semester used in the calculation was incorrect. For the second student, the amount of Pell awarded and used in the calculation was incorrect. Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Financial Aid Director and auditor worked together to determine the number of days that were in the semester for the first student and the amount of Federal Pell Grant funds the second student was eligible to receive. The R2T4s were recalculated for the students in question. $558 of Federal Pell Grant funds were returned for the first student in question and $102 of Federal Pell Grant funds were awarded to the second student in question on October 24, 2024. Anticipated Completion Date: The corrective action was completed on October 24, 2024Contact Person Brian Rains, Director of Financial Aid 417-268-6045

View Audit 341250 Questioned Costs: $1

Finding 522004 (2024-001)

None 2024

Baptist Bible College

MO

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

Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268($1,647,759)Award Number: P268K243629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs:$1,000 Condition Found: The amount of unsubsidized Federal Direct Loans awarded was incorrect for one of thir...

Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268($1,647,759)Award Number: P268K243629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs:$1,000 Condition Found: The amount of unsubsidized Federal Direct Loans awarded was incorrect for one of thirty-two students in our sample that received Federal Direct Loans. Corrective Action Plan: Management agrees with the auditors’ finding. The Financial Aid Director returned $1,000 of unsubsidized Federal Direct Loan funds to the Department of Education on October 24, 2024. The financial aid office and registrar’s office will work together to ensure that both parties are aware of the student’s credit hours passed and their eligibility for federal aid. Anticipated Completion Date: The corrective action was completed on October 24, 2024 Contact Person Brian Rains, Director of Financial Aid 17-268-6045

View Audit 341250 Questioned Costs: $1

Finding 521998 (2024-001)

Significant Deficiency 2024

Caritas Manor, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

U.S. Department of Housing and Urban Development Caritas Manor, Inc., HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit Firm: McNorton Ishee & Jones, P.C. P.O. Box 161425 Mobile, Alabama 36616 Audit period: Sep...

U.S. Department of Housing and Urban Development Caritas Manor, Inc., HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit Firm: McNorton Ishee & Jones, P.C. P.O. Box 161425 Mobile, Alabama 36616 Audit period: September 30, 2024 Finding 2024-001 – Special Tests and Provisions State of Condition: The project has not made the required residual receipts deposit. Corrective Action: Management will ensure to make the required residual receipts deposit. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 341227 Questioned Costs: $1

Finding 521531 (2024-002)

None 2024

Southern Wesleyan University

SC

Questioned Costs Student Financial Aid Eligibility

Need Analysis Planned Corrective Action: A process to periodically review over and under awarding of federal need-based aid will be implemented. This will require IT assistance to create and run lists of students in this situation on a weekly basis. Person Responsible for Corrective Action Plan: T...

Need Analysis Planned Corrective Action: A process to periodically review over and under awarding of federal need-based aid will be implemented. This will require IT assistance to create and run lists of students in this situation on a weekly basis. Person Responsible for Corrective Action Plan: Thomas Valles, Director of Financial Aid Anticipated Date of Completion: April 30, 2025

View Audit 341204 Questioned Costs: $1

Finding 521479 (2024-007)

Significant Deficiency 2024

Langston University

OK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.344

Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: $125,03...

Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: $125,035.65 The costs in question were not billed to or collected from the awarding agency. Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University is strengthening the close-out process of federal awards to halt expenditures thus reducing redistributions and cost-transfers. Name(s) of the contact person(s) responsible for the corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200 Questioned Costs: $1

Finding 521192 (2024-003)

Significant Deficiency 2024

Western Piedmont Regional Transit Authority

NC

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

Finding: 2024-003 Name of Contact Person: Scott Cook Corrective Action/Management’s Response: WPRTA will better ensure that proper procurement documentation is maintained. Proposed Completion Date: Immediately and ongoing

View Audit 341148 Questioned Costs: $1

Finding 521182 (2024-001)

Significant Deficiency 2024

Housing Authority of Lake City

SC

Questioned Costs HUD Housing Programs Allowable Costs / Cost Principles

2024-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Colu...

2024-001 ALN 14.871 – Housing Voucher Cluster – Activities Allowed or Unallowed The Executive Director acknowledges the finding and is following the auditor's recommendation as listed in the Schedule of Findings and Questioned Costs. In 2021, the Authority was instructed by Keith Landrum of the Columbia, South Carolina HUD Field Office to stop making payments until the matter could be further investigated to see what amounts, if any, are still owed. Management will continue to monitor budgets to ensure that funds are adequate. Management has and will continue to make budget revisions to reduce unessential operating costs. The Authority has designed and implemented a Board approved formal repayment agreement. Person Responsible for Correction of Finding: Mark Fountain, Executive Director Projected Completion Date: June 30, 2025

View Audit 341129 Questioned Costs: $1

Finding 521157 (2024-003)

Significant Deficiency 2024

Hamilton Health Center, Inc.

PA

Questioned Costs Cash Management Allowable Costs / Cost Principles

Condition The Organization's negotiated indirect cost rate agreement includes a provisional rate of 17.75% of direct costs for the period April 1, 2021 through March 21, 2024. The Organization charged indirect costs to its American Rescue Plan supplemental health center funding using a rate of 18.8...

Condition The Organization's negotiated indirect cost rate agreement includes a provisional rate of 17.75% of direct costs for the period April 1, 2021 through March 21, 2024. The Organization charged indirect costs to its American Rescue Plan supplemental health center funding using a rate of 18.8% of direct costs for the period April 2023 through June 2023. The 18.8% rate that was used was obtained from an expired indirect cost rate agreement. Corrective Action Plan Corrective Action Planned: The continued use of the expired indirect cost rate was caused by the departure of the CFO who was responsible for reviewing federal grant draw downs. After the CFO left, the controller continued using the expired indirect cost rate but now the new CFO has put in place a system of review the indirect cost rate in effect against all reports before drawing down the grant. Name(s) of Contact Person(s) Responsible for Corrective Action: Frackson Sakala, CFO; Joseph McLaughlin, Controller; and Tran Le, the Assistant Controller. Anticipated Completion Date: This was immediately effected when this error was discovered during the FY2024 audit.

View Audit 341112 Questioned Costs: $1

Finding 521151 (2024-004)

Material Weakness 2024

Granite Vna, Inc.

NH

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Planned: Management will certify that the costs charged to grants are documented, reviewed and approved for accuracy and legitimacy. Individual Responsible for Corrective Action: Jim Manahan, CFO Anticipated Completion Date: CFO will implement immediately.

View Audit 341103 Questioned Costs: $1

Finding 521131 (2024-003)

Material Weakness 2024

Sheridan Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2024-003 Finding Subject: Child Nutrition Cluster (School Lunch) – Allowable Cost Summary of Finding: The payroll for non-certified employees for the 2023-2024 school year has not been approved by the board, leading to a lack of verification for salaries paid from fund 800. As a result, any ...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster (School Lunch) – Allowable Cost Summary of Finding: The payroll for non-certified employees for the 2023-2024 school year has not been approved by the board, leading to a lack of verification for salaries paid from fund 800. As a result, any payroll for non-certified employees paid after August 1, 2023 from fund 800 cannot be verified. Contact Person Responsible for Corrective Action: Robin Popejoy Contact Phone Number and Email Address: 317.758.4172 – rpopejoy@sheridan.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The salary schedules will be submitted to the board for approval. Anticipated Completion Date: May – August 2025

View Audit 341082 Questioned Costs: $1

Finding 521110 (2024-001)

Material Weakness 2024

Deliverance Manor Housing Corporation

IL

Questioned Costs Student Financial Aid Cash Management

CORRECTIVE ACTION PLAN Finding No. 2024-001: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be pos...

CORRECTIVE ACTION PLAN Finding No. 2024-001: Credit Card was not reconciled and receipts were not obtained. Expenses were not properly recorded in the general ledger. Recommendation: Management should reconcile credit card accounts monthly and secure receipts for purchases and expenses should be posted to the proper general ledger account. Action Taken or Planned: Credit card accounts will be reconciled and receipts will be requested for purchases. Accounting will review the nature of purchases and properly post to the general ledger. Responsible Person: Mary Amador, Property Manager Completion Date: October 31, 2024

View Audit 341047 Questioned Costs: $1

Finding 521070 (2024-002)

Material Weakness 2024

Northwestern Michigan College

MI

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

Condition: The College’s internal control in place for manual journal entries did not identify unallowable costs reported in the SEFA. Planned Corrective Action: While the College currently has controls in place to review all manual journal entries, we will adjust our review process going forward to...

Condition: The College’s internal control in place for manual journal entries did not identify unallowable costs reported in the SEFA. Planned Corrective Action: While the College currently has controls in place to review all manual journal entries, we will adjust our review process going forward to incorporate additional oversight for any manual journal entries impacting Federal grants. Going forward, the Controller will review all manual journal entries impacting Federal grants, and the Vice President of Finance will provide a second level review of any such entries that equal or exceed $50,000. Contact person responsible for corrective action: Troy Kierczynski, Vice President for Finance & Administration Anticipated Completion Date: Immediately

View Audit 340980 Questioned Costs: $1

Finding 520952 (2024-002)

Significant Deficiency 2024

East Detroit Area Non-Profit Housing Corporation

MI

Questioned Costs Procurement, Suspension & Debarment

Corrective Action Plan East Detroit Area Non-Profit Housing Corporation Project No. 044-EH221 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Allowable Costs/Cost Principles – Competitive Bid Support Finding Type. Immaterial noncompliance; Signifi...

Corrective Action Plan East Detroit Area Non-Profit Housing Corporation Project No. 044-EH221 Year Ended June 30, 2024 January 31, 2025 FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – Allowable Costs/Cost Principles – Competitive Bid Support Finding Type. Immaterial noncompliance; Significant deficiency in internal controls over compliance (Allowable Costs / Cost Principles) Federal programs U.S. Department of Housing and Urban Development  Supportive Housing for the Elderly (ALN# 14.157) Condition. Out of 40 disbursement selections, we noted 1 instance where competitive price quotes were not maintained as dictated by the Procurement Policy. Effect. As a result of this condition, the Project is not able to support that they secured favorable pricing terms as per the Procurement Policy. Plan. Management agrees with finding 2024-002. Management is reviewing procurement policy with the site administrator to ensure that the policy is followed. Contact Person Responsible for This Corrective Action: Laura Maisevich, Senior Housing Manager Anticipated completion date: 1/31/2025

View Audit 340843 Questioned Costs: $1

Finding 520904 (2024-005)

Significant Deficiency 2024

Wheeling Jesuit University INC

WV

Questioned Costs Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with...

Name of Responsible Individual: Dylan J. Nowakowski, Director of Financial Aid Corrective Action: After Colleague was properly set up for Financial Aid for R2T4’s, the Director discovered that the calendars did not match the actual publicized academic calendar. Had the calendar been accurate with the correct dates of breaks of five days or more, then the R2T4 would have been accurate. The calendar in Colleague has now been corrected. For the years moving forward this will be verified before any R2T4 is calculated and submitted. All breaks that are five days or more are accurate. At Wheeling, we have a comprehensive R2T4 policy. This policy outlines how to count calendar days in a semester and provides clear instructions on what to do when a student withdraws during a break. Anticipated Completion Date: July 2024

View Audit 340797 Questioned Costs: $1

Finding 520902 (2024-011)

Material Weakness 2024

Wheeling Jesuit University INC

WV

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

FINDING 2024-011 Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process ...

FINDING 2024-011 Name of Responsible Individual: Tyler Hosey, Senior Accountant Corrective Action: The University acknowledges that the records to substantiate the payroll costs were insufficient and lacking internal controls. Going forward the University plans to implement a strategic process to document time and effort associated with research and development cluster and it’s federal grants. All employees that work with the Challenger Learning Center will continue to have their hours worked documented in the Paycom payroll software. Payroll is processed on a biweekly basis, and therefore on biweekly basis the payroll costs from the Challenger Learning Center will be reimbursed to the University from the various Challenger Learning Center bank accounts. This will be done as a percentage of time worked for the NIH Grant, the NASA Grant, and the general Challenger Learning Center functions. Anticipated Completion Date: June 2025

View Audit 340797 Questioned Costs: $1

Finding 520865 (2024-004)

Significant Deficiency 2024

Linden-Kildare Consolidated Independent School District

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Due to the transition of personnel within the payroll and business office during the year, the District did not properly account for amounts that were previously requested under the grant as well as expense reversals that occurred near year-end. The District will take the recommendation of the audit...

Due to the transition of personnel within the payroll and business office during the year, the District did not properly account for amounts that were previously requested under the grant as well as expense reversals that occurred near year-end. The District will take the recommendation of the auditors and implement additional controls to monitor compliance with federal program guidelines.

View Audit 340692 Questioned Costs: $1

Finding 520834 (2024-007)

Significant Deficiency 2024

Alamance County, North Carolina

NC

Questioned Costs Cash Management Significant Deficiency

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Correction for the questioned costs were completed when reporting September 2024’s 1571. Supervisor has reviewed with accounts payable staff the importance of reviewing all aspects of the payable and makin...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Correction for the questioned costs were completed when reporting September 2024’s 1571. Supervisor has reviewed with accounts payable staff the importance of reviewing all aspects of the payable and making sure that information is accurate. Going forward supervisor will send out notification when IRS mileage reimbursement rates change and accounts payable staff will ensure the payable has the correct IRS mileage reimbursement rate listed. Proposed Completion Date: Immediate and ongoing.

View Audit 340657 Questioned Costs: $1

Finding 520793 (2024-003)

Significant Deficiency 2024

Central District Health Department

NE

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials The Health Department agrees with this finding. Corrective Action Plan The Health Department will establish a system of internal controls to identify grants which do not allow the reimbursement of indirect costs. After the auditor brought forth this instance of noncomp...

Views of Responsible Officials The Health Department agrees with this finding. Corrective Action Plan The Health Department will establish a system of internal controls to identify grants which do not allow the reimbursement of indirect costs. After the auditor brought forth this instance of noncompliance, the Health Department immediately contacted the Nebraska Department of Health and Human Services to establish a plan for corrective action. Name of Responsible Individual Teresa Anderson, Health Director Anticipated Completion Date January 31, 2025

View Audit 340597 Questioned Costs: $1

Finding 520789 (2024-001)

Material Weakness 2024

Bow School District

NH

Questioned Costs Procurement, Suspension & Debarment

The Bow School District will ensure that vendors awarded contracts are not on the suspended or debarred list. We will utilize the available listing of non-allowed vendors provided by the Federal Department of Education. Once checked, we will print our the website proof that the vendor is allowable.

View Audit 340584 Questioned Costs: $1

Corrective Action Plans

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