Corrective Action Plans

Finding 516242 (2024-003)

Material Weakness 2024

WI

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment § 200.326

The District is in the process of developing a procurement policy, including prevailing wage rate requirements and will ensure that subcontractors meet the requirements.

View Audit 334049 Questioned Costs: $1

Finding 516239 (2024-004)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles § 200.403

Condition: The District submitted the Sp. Ed. IDEA Preschool 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $4,646. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are ...

Condition: The District submitted the Sp. Ed. IDEA Preschool 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $4,646. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim all expenses as budgeted. We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will take steps to submit grant applications in a timely manner. The District will review the general ledger to the expenditure reports before submitting.

View Audit 334048 Questioned Costs: $1

Finding 516236 (2024-003)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles § 200.403

Condition: The District submitted the Title I 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $114,912. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim...

Condition: The District submitted the Title I 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $114,912. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim all expenses as budgeted. We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will take steps to submit grant applications in a timely manner. The District will review the general ledger to the expenditure reports before submitting.

View Audit 334048 Questioned Costs: $1

Finding 516229 (2024-006)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

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

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for ESSER II. Recommendation: We recommend reconciling the budgeted amount to the gen...

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for ESSER II. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.

View Audit 334048 Questioned Costs: $1

Finding 516228 (2024-005)

Material Weakness 2024

Marissa Community Unit School District No. 40

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for d...

Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.

View Audit 334048 Questioned Costs: $1

Finding 516221 (2024-003)

Significant Deficiency 2024

Community Unit School District No. 196

IL

Questioned Costs Reporting

Condition: The District overclaimed payroll expenses by $636 on their final grant report for IDEA Flow Through. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The Distric...

Condition: The District overclaimed payroll expenses by $636 on their final grant report for IDEA Flow Through. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.

View Audit 334032 Questioned Costs: $1

Finding 516162 (2024-001)

Significant Deficiency 2024

Seneca Housing Corporation

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $950 from the operating account to the reserve for replacements a...

Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $950 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.

View Audit 334001 Questioned Costs: $1

Finding 516114 (2024-001)

None 2024

University of Hawaii

HI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

Finding No. 2024-001: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 – Federal Pell Grant Questioned Costs: $ 876 Responsible Individual: James Oshiro, Financial Aid Director Date Action Taken: August 15, 2024 This finding is...

Finding No. 2024-001: Return of Title IV Funds – Control Deficiency Federal Agency: U.S. Department of Education CFDA Number and Title: 84.063 – Federal Pell Grant Questioned Costs: $ 876 Responsible Individual: James Oshiro, Financial Aid Director Date Action Taken: August 15, 2024 This finding is a result of a student return of Title IV funds after the R2T4 calculation was completed. At UH- West Oʻahu, student returns are returned by the university on the student’s behalf. With this finding, the student return portion of the R2T4 calculation was simply overlooked and was not returned to the federal government in a timely manner. A new staff member also took over the R2T4 duties about a year and a half ago. Once the student return was identified as not returned (nor failed to notify the student to repay the grant overpayment), the return was immediately completed and a full review of all R2T4 withdrawals for the award year was completed for any additional occurrences. There were no other student returns which was not completed. To prevent any future overlooked student returns, an R2T4 checklist was created to review the numerous steps in the R2T4 process in order to check ourselves.

View Audit 333933 Questioned Costs: $1

Finding 516088 (2024-002)

Material Weakness 2024

Upper Cumberland Local Workforce Development Board, Inc.

TN

Questioned Costs Allowable Costs / Cost Principles

Findings Reference Number: 2024-002 Federal Agency: Department of Labor Federal Program: WIOA Cluster Assistance Listing Numbers : 17.258, 17.259, 17.278 Management’s response: Management concurs with the finding. Corrective Action Plan: Management will reimburse the appropriate grantors for the ...

Findings Reference Number: 2024-002 Federal Agency: Department of Labor Federal Program: WIOA Cluster Assistance Listing Numbers : 17.258, 17.259, 17.278 Management’s response: Management concurs with the finding. Corrective Action Plan: Management will reimburse the appropriate grantors for the questioned costs and re-evaluate the controls over cost identification. Implementation Date: Immediately.

View Audit 333910 Questioned Costs: $1

Finding 515977 (2024-001)

Significant Deficiency 2024

Fairview Housing

WA

Questioned Costs HUD Housing Programs Cash Management

Management agrees with the finding and funds will be included in current year’s residual receipts deposit.

View Audit 333788 Questioned Costs: $1

Finding 515973 (2024-001)

Significant Deficiency 2024

New Mexico Land Conservancy

NM

Questioned Costs Cash Management Internal Control / Segregation of Duties

Planned Corrective Action: We agree with this finding and will create and implement additional internal controls to allow for tracking of actual payroll taxes incurred for labor charged to the award ensuring that only costs incurred are billed. Anticipated Completion Date: January 31, 2025. Res...

Planned Corrective Action: We agree with this finding and will create and implement additional internal controls to allow for tracking of actual payroll taxes incurred for labor charged to the award ensuring that only costs incurred are billed. Anticipated Completion Date: January 31, 2025. Responsible Contact Person: Megan Keller, Director of Finance and Operations

View Audit 333770 Questioned Costs: $1

Finding 515828 (2024-001)

Significant Deficiency 2024

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Questioned Costs Allowable Costs / Cost Principles § 200.303

Audit Finding Reference: 2024-001 Department's Response: We concur. Views of Responsible Officials and Corrective Action: There were not sufficient controls to ensure accurate payroll expenditures were submitted for reimbursement. Payroll in excess of $31,565 was charged to the grant. CCEOK has i...

Audit Finding Reference: 2024-001 Department's Response: We concur. Views of Responsible Officials and Corrective Action: There were not sufficient controls to ensure accurate payroll expenditures were submitted for reimbursement. Payroll in excess of $31,565 was charged to the grant. CCEOK has implemented a more robust review process that includes all payroll expenditures billed to the grant are traced back to supporting details. CCEOK will reimburse the overbilled amounts to the funder. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Date of Implementation: October 2024

View Audit 333690 Questioned Costs: $1

Finding 515800 (2024-001)

Significant Deficiency 2024

Chapel Hill-Carrboro City Board of Education

NC

Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking

Name of Contact Person:Jonathan Scott, Chief Financial Officer, Business and Financial Services. Corrective Action Plan: Management will implement controls and procedures to ensure that staff responsible for overseeing compliance with Title I requirements understands the 12% administrative expendit...

Name of Contact Person:Jonathan Scott, Chief Financial Officer, Business and Financial Services. Corrective Action Plan: Management will implement controls and procedures to ensure that staff responsible for overseeing compliance with Title I requirements understands the 12% administrative expenditure limit. In addition, the Title I budget will be monitored by Title I staff during the year to ensure that the 12% administrative requirement is not exceeded. Proposed Completion Date: Immediately

View Audit 333668 Questioned Costs: $1

Finding 515782 (2024-008)

Significant Deficiency 2024

Housing Opportunities Commission of Montgomery County, MD

MD

Questioned Costs HUD Housing Programs Significant Deficiency

Section 8 Project-Based Cluster – Assistance Listing No. 14.195 / 14.856 Recommendation: The Commission should implement processes to ensure that claims for assistance are properly terminated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

Section 8 Project-Based Cluster – Assistance Listing No. 14.195 / 14.856 Recommendation: The Commission should implement processes to ensure that claims for assistance are properly terminated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Pratum will ensure that move-outs are processed promptly to prevent assistance payments from being requested for vacant units. The Regional Property Manager will oversee the completion and review of end-of-month checklists to confirm that all monthly tasks have been addressed, thereby minimizing the likelihood of this exception occuring in the future. Effective immediately, HOC’s PM Compliance Manager will ensure that move-outs are processed in a timely manner and will review monthly reports to confirm that esident terminations are handled accurately. For both HOC and Pratum, the HOC team will incorporate any open move-out and move-in actions into the monthly review of past-due certifications as part of the report. Name(s) of the contact person(s) responsible for corrective action: Carmen McLaurin, Vice President of Operation with Pratum, Darcel Cox, Vice President of Compliance with HOC and Ali Ozair, Vice President of Property Management with HOC. Planned completion date for corrective action plan: Pratum and HOC have immediately implemented the corrective actions as outlined above. Both discrepancies have been resolved. The HOC team will include open move-in and move-out actions within the report effective November 2024. If the U.S. Department of Housing and Urban Development has questions regarding this schedule, please call Timothy Goetzinger, Senior Vice President, Finance / Chief Financial Officer at (301) 949-4690.

View Audit 333618 Questioned Costs: $1

Finding 515771 (2024-001)

Material Weakness 2024

Housing Opportunities Commission of Montgomery County, MD

MD

Questioned Costs HUD Housing Programs Material Weakness

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with...

Housing Voucher Cluster – Assistance Listing No. 14.871 / 14.879 Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained for inspections of tenant residences. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Housing Opportunities Commission (“HOC”) and Yardi, software vendor, recently identified a glitch in the system that led to the omission of several inspections. HOC met with Yardi to resolve this issue and autocorrect excluded units. HOC will generate new reports that will accurately identify all residents requiring inspections within 12 months of their last inspection. Effective immediately, staff will generate and review a monthly report of abatements to cancel any HAP contracts that have been in abatement for more than 30 days and assist clients in relocating to another unit. Tenants with units in abatement will receive a 60-day notice of the proposed termination, which will include a relocation packet to initiate the voucher re-issuance process. Staff will hold the termination in abeyance for 30 days if the landlord addresses the cited repairs. Additionally, the Program Manager will conduct a quality control review of 5% of the files for abated units. Both HRD and Gilson, a third party inspection vendor, faced strain due to the high volume of backlogged and current inspections. To mitigate this, the following actions have been implemented: -HRD and Gilson hired additional back-office staff to monitor and manage the workload. -Gilson has cross-trained staff to handle inspection caseloads in the event of staff shortages. -HRD has designated internal staff members to monitor abatements and ensure that re-inspections occur within the required timeframes. These measures aim to improve efficiency and ensure timely processing of inspections. As part of the bi-monthly quality control review, the Compliance team will include an assessment of the abatement report, identifying any units that have been in abatement for over 30 days. The Compliance team will continue to conduct bi-monthly quality control reviews, after which relevant parties will convene to discuss corrective actions and training opportunities. This interactive process aims to ensure that discrepancies are addressed and corrected effectively. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Vice President of Housing Resources Division and Darcel Cox, Vice President of Compliance. Planned completion date for corrective action plan: HRD has immediately implemented the corrective actions outlined above. The HOC compliance team will implement the additional abatement review process starting in December 2024.

View Audit 333618 Questioned Costs: $1

Finding 515763 (2024-001)

Significant Deficiency 2024

Otis College of Art and Design

CA

Questioned Costs Special Tests & Provisions Student Financial Aid

November 18, 2024 Finding 2024-001 Special Tests and Provisions - Return of Title IV: Significant Deficiency in Internal Control over Compliance Otis College of Art and Design agrees with the Return of Title IV calculation finding. This error was noticed by new financial aid staff/administration hi...

November 18, 2024 Finding 2024-001 Special Tests and Provisions - Return of Title IV: Significant Deficiency in Internal Control over Compliance Otis College of Art and Design agrees with the Return of Title IV calculation finding. This error was noticed by new financial aid staff/administration hired in late spring of 2024 after the prior administration had completed all return of Title IV calculations except for the unofficial withdrawals. The new staff noticed the error and made the adjustment going forward starting with the unofficial withdrawals for spring 2024. This error only affected the days of Spring Break. No other semesters had an error in dates used in the Return of the Title IV calculations. Responsible Office and Individual The Executive Director of Financial Aid and The One Stop, Michaela Matsumoto (mmatsumoto@otis.edu) and Registrar Nicole Raef (nraef@otis.edu) are the responsible individuals for implementation of the corrective action plan. Corrective Action Plan Financial Aid Management met with the Registrar's Office to ensure all future semester set up dates are correct and have been reviewed. This improvement of processes to ensure a double check of the Return of Title IV calendar setup has been implemented for 2025-2026.

View Audit 333609 Questioned Costs: $1

Finding 515695 (2024-002)

Significant Deficiency 2024

Arizona Christian University

AZ

Questioned Costs Student Financial Aid Significant Deficiency

Recommendation: We recommend that the University implement a formal review process as it relates to withdrawn students to ensure R2T4 calculations are being performed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken ...

Recommendation: We recommend that the University implement a formal review process as it relates to withdrawn students to ensure R2T4 calculations are being performed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACU has created 1 additional financial aid advisor position. This position will assist the financial aid team. The Financial aid office will review the withdrawn requests sent to the financial aid inbox on a weekly basis. The withdrawn report will be worked at the end of every week to ensure all withdrawn students have been reviewed to date and all R2T4 calculations have been completed. The Director of Financial Aid will create formal training processes and will conduct training with the financial aid advisors. The Director of Financial Aid will conduct periodic reviews to ensure ongoing compliance with Title IV regulations. Name(s) of the contact person(s) responsible for corrective action: Angel Faast- Director of Financial Aid Planned completion date for corrective action plan: 01/31/2025

View Audit 333555 Questioned Costs: $1

Finding 515680 (2024-002)

Significant Deficiency 2024

El Monte City School District

CA

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

Finding 2024-002: Time and Effort Requirements (50000) Assistance Listing No. 93.600 HeadStart U.S. Department of Health & Human Services Passed through Los Angeles County Office of Education (LACOE) Dear Sir/Madam: Please find enclosed El Monte City School District Corrective Action Plan for the ...

Finding 2024-002: Time and Effort Requirements (50000) Assistance Listing No. 93.600 HeadStart U.S. Department of Health & Human Services Passed through Los Angeles County Office of Education (LACOE) Dear Sir/Madam: Please find enclosed El Monte City School District Corrective Action Plan for the Time and Effort Finding cited in the District's 2023-24 Single Audit. El Monte City School District Corrective Action Plan: Time and Effort Finding (2024-002) Goal: To ensure compliance with federal regulations for time and effort documentation and prevent recurrence of findings related to restricted funding sources. Action Steps: Staff Training and Awareness: • Conduct retraining sessions for relevant staff on federal time and effort reporting requirements. Include specific topics such as: o Record retention requirements for documentation supporting salary and wage charges. o Utilize scenarios and examples related to long tenn leave and benefit payouts with federal programs to enhance understanding. o Require attendees to sign acknowledgment fonns confirming participation and understanding of training content. Enhanced Review Mechanisms: • Establish additional internal controls to ensure compliance, including: o Periodic spot-check audits of time and effort records by the grants compliance officer or designee. o Use a checklist to verify completeness and accuracy of documentation. o Escalate issues to supervisors for prompt resolution before charges are applied to federal grants. Monitoring and Evaluation: • Develop a monitoring plan to ensure ongoing compliance: o Quarterly reviews of time and effort documentation by district leadership. o Solicit feedback from staff on challenges with compliance and address concemi promptly. Responsible Personnel: • Fiscal Area: Assistant Superintendent, Business Services Jose Herrera - Oversight of corrective action implementation and training. • Program Area: Juan Castillo, Director of Child Development- Regular monitoring of compliance for Time and Effort Documentation. Timeline for Implementation: • By March 31, 2024: Complete staff retraining sessions and re-distribute policies bulletins. • By April 30, 2024: Implement enhanced review mechanisms. • Quarterly (Ongoing): Conduct internal reviews and monitoring. By following this corrective action plan, the District aims to fully address the finding and ensure compliance with federal time and effort reporting requirements.

View Audit 333492 Questioned Costs: $1

Finding 515676 (2024-003)

Significant Deficiency 2024

Aromas-San Juan Unified School District

CA

Questioned Costs Cash Management Reporting

Subject: Regarding Audit Finding 2024-003: Reporting (50000) Finding 2024-003: We agree with the auditor’s comments, and the following actions will be taken to ensure proper records are maintained and reconciled: 1. The District is working with the point-of-sale vendor to be able to add a separate ...

Subject: Regarding Audit Finding 2024-003: Reporting (50000) Finding 2024-003: We agree with the auditor’s comments, and the following actions will be taken to ensure proper records are maintained and reconciled: 1. The District is working with the point-of-sale vendor to be able to add a separate afterschool snack meal schedule to our system to accurately record snacks served in real-time. This will replace hand-tallied counts and reduce the risk of mathematical errors 2. Staff will conduct daily reconciliation of snack counts in the point of sale system to ensure accuracy 3. Monthly audits will be performed in against claim forms in advance of reimbursement claims tha tare submitted to the California Department of Education 4. The point-of-sale system will support the District’s ability to maintain accurate records and reconciliations for compliance purposes. The above steps will be implemented by April 2025 and the District maintains that it will continue the actions above to follow Child and Adult Care Food Program, Child Nutrition Cluster guidelines.

View Audit 333486 Questioned Costs: $1

Finding 515612 (2024-003)

None 2024

Fresno Pacific University and Subsidiaries

CA

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

Need Analysis Planned Corrective Action: Additional training was provided to the appropriate staff to identify and award needbased funds within regulatory guidelines. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: Dec...

Need Analysis Planned Corrective Action: Additional training was provided to the appropriate staff to identify and award needbased funds within regulatory guidelines. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: December 15, 2024

View Audit 333386 Questioned Costs: $1

Finding 515595 (2024-001)

Significant Deficiency 2024

Bi-State Development Agency of the Mo-Il Metropolitan District

MO

Questioned Costs Allowable Costs / Cost Principles Period of Performance

We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against ...

We recommend the Agency review its cost transfers procedures and implement additional procedures to monitor federal awards period of performance.There is no disagreement with the audit finding. The Agency agrees that additional cost transfer procedures are needed to ensure expenses incurred against an award fall within the award period of performance, but believes there are adequate procedures in place to monitor the actual award period of performance. Starting immediately, Grants will implement procedures to review expenses moved into projects via the Manual Transaction process (Also referred to as Miscellaneous Transaction) to ensure the expenses fall within the award period of performance. See updated procedure: Miscellaneous Transaction Procedures. To further mitigate the chance of this issue occurring, grants will minimize the transfer of labor costs to new awards if a project goes over budget. Instead, Grants will return the expenses back to the cost center. Grants has also been working with IT to put controls in our time keeping system, Kronos that would minimize the chance of labor expenses for over budget projects to be processed into Oracle.

View Audit 333334 Questioned Costs: $1

Finding 515592 (2024-006)

Material Weakness 2024

Griggsville-Perry Community Unit School District #4

IL

Questioned Costs § 200.302

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-006 Condition: The District did not maintain records that contain information necessary to identify Federal exp...

FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- 2023 Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2024-006 Condition: The District did not maintain records that contain information necessary to identify Federal expenditures supported by source documentation. Recommendation: The District should always maintain records that sufficiently identify the amount, source, and expenditure of Federal funds for Federal awards. These records must contain information necessary to identify Federal expenditures. All records must be supported by source documentation. Action Taken: The District concurs with the recommendation. The District will work to ensure that records are maintained that sufficiently identify the amount, source and expenditure of Federal funds for Federal awards. Grant expenditure reports will be reviewed to make sure Federal award expenditures are not double-reported. Anticipated Date of Completion: Ongoing

View Audit 333309 Questioned Costs: $1

Finding 515513 (2024-001)

Material Weakness 2024

Tec Connections Academy Commonwealth Virtual School

MA

Questioned Costs Procurement, Suspension & Debarment § 200.319

Finding 2024-001 Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive p...

Finding 2024-001 Condition: Three vendors were awarded a contract without a proper competitive procurement process. A fourth vendor was awarded a contract that the School believes is a sole source procurement, but written documentation of the circumstances and rationale for the non-competitive procurement, as well as a history of the process, was not maintained by the client. Corrective Action Planned: The School intends to implement additional internal controls including employee training and enhancements to its federal awards policies and procedures to better ensure compliance. Anticipated Completion Date: March 31, 2025. Contact: Cathleen Ellis, Business Manager

View Audit 333260 Questioned Costs: $1

Finding 515512 (2024-001)

Significant Deficiency 2024

Project Learn of Summit County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access data...

To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access database that is used for reimbursement of payroll costs of the federal award: 1. Project Learn's operation manager will verify entries in the Access database, where employee hours are entered by type and job function, against the payroll report from Paychex. 2. Project Learn's executive director will verify the Access database entries of the Operations Manager as part of the monthly drawdown reimbursement process against the payroll report from Paychex. 3. The executive director and operations manager will use the filter feature in Access to ensure all payroll dates are correct. 4. The Access database will be reviewed for accuracy and backed up quarterly by the operations manager and the executive director. 5. The executive director will review the Access database for accuracy for a final time during the last monthly drawdown reimbursement process of the fiscal year.

View Audit 333255 Questioned Costs: $1

Finding 514591 (2024-001)

None 2024

County of Henrico, Virginia

VA

Questioned Costs Eligibility School Nutrition Programs

2024-001 - Nonmaterial Noncompliance - Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) - United States Department of Agriculture; Federal Award Year: 2024 Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: School N...

2024-001 - Nonmaterial Noncompliance - Eligibility Program: Child Nutrition Cluster (ALN 10.553 and 10.555) - United States Department of Agriculture; Federal Award Year: 2024 Responsible Officials: John Wack, Chief Financial Officer, Henrico County Public Schools Planned Corrective Action: School Nutrition Services Leadership has put a new process in place, to run a report from the point-of-sale system weekly, that will catch any "Manual" updates to lunch statuses. This report will be run weekly and verified by either the Dietitian or Controller. The report will be initialized and kept on file. Expected Completion Date: 12/31/24

View Audit 332941 Questioned Costs: $1

Corrective Action Plans

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