Corrective Action Plans

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Finding 526878 (2024-003)
Significant Deficiency 2024
Individual/s Responsible for Corrective Action Plan: Wanda Spradley, Director of Financial Aid Corrective Action Plan: The Institute agrees with the finding and is aware of the regulation that governs verification of Title IV Federal Student aid application set forth in 34 CFR Part 668 (34 CRF 6...
Individual/s Responsible for Corrective Action Plan: Wanda Spradley, Director of Financial Aid Corrective Action Plan: The Institute agrees with the finding and is aware of the regulation that governs verification of Title IV Federal Student aid application set forth in 34 CFR Part 668 (34 CRF 668.56). The student’s record in questioned was verified and properly disbursed, the parent tax return that was prepared by a tax preparer left blank a line item regrading IRA deductions and payments and no schedule was prepared by the preparer as such this line item was not properly verified. The Financial Aid Office has updated its policy and procedures to institute a two factor review system on students selected for verification. The first check will be completed by the Senior Financial Aid Counselor, and second and final look is completed by the Director of Financial Aid. Anticipated Completion Date: February 28, 2025
Finding 526875 (2024-001)
Significant Deficiency 2024
Individual/s Responsible for Corrective Action Plan: Susan Kennon, Registrar Corrective Action Plan: The Institute agrees with the finding. The sudden departure of the former registrar in early September 2023 placed a gap in services and processes on the newly appointed registrar that took severa...
Individual/s Responsible for Corrective Action Plan: Susan Kennon, Registrar Corrective Action Plan: The Institute agrees with the finding. The sudden departure of the former registrar in early September 2023 placed a gap in services and processes on the newly appointed registrar that took several months to resolve. There was a lack of continuity in reporting due to technological deficiencies that required a team of resources beyond the one office. Once technological deficiencies were addressed, reporting had not been performed since September 2023 and the first enrollment report submitted under the new registrar caused data issues as it was for a new semester (Spring 2024). The corrective action plan includes: • Continued student information system (“SIS”) training with Ellucian-Banner software personnel to include permissions-based access to data and software upgrades. o Access to data is permissions-based and our IT department monitors this to make sure registrar staff has the correct access. • Sweet Briar has authorized additional training for Registrar staff who are not familiar with the Banner SIS to ensure proper coding of student records. • Working with the National Student Clearinghouse (“NSC”) to resolve issues with data uploads and training on how to resolve errors. • Consistent reporting per the NSC transmission schedule so data is reported correctly and timely. • Consistent reporting of separated students (withdrawn and graduated) within 30 days of departure. • The registrar has conducted several reviews of SIS databases and tables to ensure the data is consistent with the Crosswalk provided by the National Student Clearinghouse, especially in enrollment status based on hours taken in a semester. • Creation of a manual with step-by-step directions on how to generate a report, submit the data to the NSC, and how to resolve errors on the NSC portal so the loss of a key person in the registrar’s office assures compliance with reporting and continuity. Anticipated Completion Date: Several training sessions have been completed by the Registrar since February 2024. Additional training on reporting was completed on March 4, 2025, and another training is scheduled for late March 2025. The assistant registrar has been trained on how to generate a report and resolve issues to allow for continuity in reporting. A recent review of processes (February 2025) helped us discover that there was a coding issue that was incorrectly reporting graduated students as withdrawn in subsequent reports. At least one student in this audit had this finding. Training and review of records is ongoing.
FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kristin Charles, CFO and HR Director Contact Phone Number and Email Address: (765) 866-0203 and Kristin.charles@southmont.k12.in.us Views of Responsible Officials: We...
FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Kristin Charles, CFO and HR Director Contact Phone Number and Email Address: (765) 866-0203 and Kristin.charles@southmont.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: ESSER Yearly Reports to be completed by CFO and printed and will review with the superintendent. Anticipated Completion Date: ESSER III Annual Report due April 2025
Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for...
Views of Responsible Officials: The delay in submitting the report was primarily due to oversight. To ensure that similar delays do not occur in the future, we are implementing the following measures: 1. Improved Project Management: We will review our internal processes and set clearer timelines for report preparation. We will assign specific personnel responsible for ensuring that all required reports are submitted on time. 2. Enhanced Communication: We will improve communication with all departments involved in the report preparation process to ensure that necessary information is gathered and validated promptly. 3. Monitoring Progress: We will establish a more robust internal monitoring process to track the progress of report preparation and ensure timely submission.
2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not i...
2024-001 – Internal Control over Compliance and Compliance with Reporting Contact Name: Charlie Feeney Position: Chief Financial Officer Telephone Number: (202) 796 2496 Corrective Action Plan – Management will continue to work with Federal agencies to resolve any grants that a FAIN was not issued. Estimated Completion – September 30, 2025
Finding 526865 (2024-001)
Significant Deficiency 2024
The finding has been remediated concerning status changes during required academic periods as of June 30, 2024. The University has improved staff access for enrollment reporting to the National Student Clearinghouse (NSC) to meet the compliance requirements of NSLDS for status changes reported durin...
The finding has been remediated concerning status changes during required academic periods as of June 30, 2024. The University has improved staff access for enrollment reporting to the National Student Clearinghouse (NSC) to meet the compliance requirements of NSLDS for status changes reported during the semester the student is enrolled. The University continues to adjust reporting timelines to ensure accurate and timely reporting of status changes to NSLDS for status changes reported outside of required academic periods in which the student is enrolled.
Finding 526863 (2024-002)
Significant Deficiency 2024
Views of Responsible Officials and Planned Corrective Actions: The College agrees to the finding. An error report from the Clearinghouse had been sent to the College with respect to the affected students' enrollment statuses and was not addressed on a timely basis. The College has reviewed its polic...
Views of Responsible Officials and Planned Corrective Actions: The College agrees to the finding. An error report from the Clearinghouse had been sent to the College with respect to the affected students' enrollment statuses and was not addressed on a timely basis. The College has reviewed its policy and will add a secondary review process to its enrollment reporting to address all received error reports. The Assistant Registrar will address all error reports timely and make the appropriate corrections to the enrollment reporting. Since the NSLDS monitors the programs of attendance and the enrollment status of Title IV aid recipients, as the independent check and balance, the Financial Aid Office will review the NSLDS error reports for enrollment discrepancies and collaborate with the Registrar's office for their timely correction in the Clearinghouse.
The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.
The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.
FINDING 2024‐007 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School...
FINDING 2024‐007 Finding Subject: COVID‐19 ‐ Education Stabilization Fund ‐ Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period, the School Corporation submitted one ESSER I report, two ESSER II reports, and two ESSER III reports, for a total of five reports. The School Corporation did not have a documented review of any of the annual reports submitted to the Indiana Department of Education. Contact Person Responsible for Corrective Action: Jackie Conley Contact Phone Number and Email Address: 574‐654‐7273 jaclynconley@npusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Future reporting will be prepared by the Grants Manager but reviewed by the Corporation Treasurer or Curriculum Director before submission. Anticipated Completion Date: March 2025
Management acknowledges this finding and will change the procedure to verify enrollment status changes to ensure that there are no issues of files not transferring from the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). Currently, the Financial Aid Director co...
Management acknowledges this finding and will change the procedure to verify enrollment status changes to ensure that there are no issues of files not transferring from the National Student Clearinghouse (NSC) to the National Student Loan Data System (NSLDS). Currently, the Financial Aid Director confirms status changes in NSLDS at day 50, and as part of the process change a second status check will occur with a separate Financial Aid staff member before the 60 day timeframe has passed to ensure that no students were missed in the file transfer or that status changes occurred after the initial check. This plan will be overseen by Erin Teves, Director of Financial Aid, and will be implemented immediately.
Finding 526814 (2024-002)
Significant Deficiency 2024
2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordan...
2024‐002 – Reporting Student Withdrawal Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance with 34 CFR Section 685.309(a)(2). Condition: From a population of 208 students that withdrew officially or unofficially during the fiscal year, we tested 22 and noted that withdrawal dates were submitted untimely for all 22 students and the incorrect date was reported for six students. Action Taken: We concur with this finding. The Office of the Registrar reports the withdrawal date via Clearing House. However, the withdrawal date is overridden by any subsequent enrollment updates. Moving forward, the Office of Financial Aid will ensure that withdrawal dates for R2T4 calculations are accurately reported. The updated enrollment information will be saved in the student’s electronic file to maintain proper documentation and compliance. Responsible Party: Sharon Murphy, Registrar Point of Contact: Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: January 2025
Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing C...
Adams County Housing Authority 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN #2024 -001 - Significant Deficiency- Eligibility Compliance - Housing Assistance Payments Section 8 Housing Choice Vouchers, ALN #14.871 Condition During the course of the audit, it was noted that the amount of the HAP payments was miscalculated for an individual utilizing the program. Cause The cause is due to not receiving all pay stubs and bank statements from the individual to correctly calculate their HAP payment. Recommendation We recommend that the Authority implement additional review procedures over the HAP contract and documentation prior or soon after the file is finalized. View of responsible officials and planned corrective action Housing Authority Management agrees that this compliance requirement is listed in the compliance supplement. The HCV Supervisor will incorporate supplementary review procedures to detect any miscalculations, errors, or missing information in all files. The HCV staff will participate in further training. The HCV Supervisor will do a final file review. If the Department of Housing and Urban Development has any questions regarding this plan, please call the Adams County Housing Authority Executive Director, Stephanie Mcllwee.
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
Finding 526790 (2024-003)
Significant Deficiency 2024
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Unifo...
COMMONWEALTH OF PUERTO RICO AUTONOMOUS MUNICIPALITY OF CAYEY Corrective Action Plan For the Fiscal Year Ended June 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Rolando Ortiz Velázquez, Mayor Contact Person: Mrs. Eunice Diaz, Finance and Budget Director Phone: (787) 738-3211 Original Finding Number: 2024-003 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The Head Start and Early Head Start Program accountant will reconcile transactions to the general ledger on a monthly basis, that is, review and compare each transaction to the IDs. After reviewing, appropriate corrections will be made if necessary. Implementation Date: During fiscal year 2024-2025. Responsible Person: Mrs. Idenisse Díaz Head Start Program Director
Finding 2024-001 (Repeat Finding of 2023-002) Grant Activity Tracking and Recording (Material Weakness) Description of Finding State and federal intergovernmental revenue, receivables, unearned revenues, and deferred inflows required material audit adjustments to properly record activity and balance...
Finding 2024-001 (Repeat Finding of 2023-002) Grant Activity Tracking and Recording (Material Weakness) Description of Finding State and federal intergovernmental revenue, receivables, unearned revenues, and deferred inflows required material audit adjustments to properly record activity and balances at year-end. The Town completed the necessary grant roll-forward schedules for funds with significant operating and capital grants, however the Town did not record the necessary adjustments to properly record state and federal grant-related balances in various funds. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town is implementing various procedures to ensure grant related balances are properly tracked and recorded, and will enhance their controls over this area. Name of Contact Person Dawn Savo, Finance Director Projected Completion Date June 30, 2025
January 23,2025 Kentucky Department of Education Caverna Independent School District, respectfully submits the following corrective action plan for the year ended June 30, 2024. Campbell, Myers & Rutledge, PLLC 410 South Broadway Glasgow, Kentucky 42141 Audit Period: June 30, 2024 The findings fr...
January 23,2025 Kentucky Department of Education Caverna Independent School District, respectfully submits the following corrective action plan for the year ended June 30, 2024. Campbell, Myers & Rutledge, PLLC 410 South Broadway Glasgow, Kentucky 42141 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT NONE. FINDINGS- FEDERAL AWARDS PROGRAM AUDITS DEPARTMENT OF EDUCATION- CHILD NUTRITION CLUSTER 2020-001 Child Nutrition Cluster National School Lunch Program- CFDA NO. 10.555 Summer Food Service Program- CFDA NO. 10.559 National School Breakfast Program- CFDA NO. 10.553 Significant Deficiencies: See Finding 2024-001. Recommendation: Caverna Independent School District should ensure that all staff fill out purchase orders and must be approved before expenditures are incurred. Action Taken: Procedures have been implemented to ensure that purchase orders are completed and approved before any purchases are made. If Kentucky Department of Education has questions regarding this plan, please call Lisa Austin at 270-773-2530. Sincerely Yours, Lisa Austin Finance Officer Caverna Board of Education
Management concurs with the finding and is implementing the following corrective actions: -Disbursements to or on behalf of students: Student Financial Services (SFS) has updated the Financial Assistance Terms and Conditions, which is required to be certified annually by all students receiving aid,...
Management concurs with the finding and is implementing the following corrective actions: -Disbursements to or on behalf of students: Student Financial Services (SFS) has updated the Financial Assistance Terms and Conditions, which is required to be certified annually by all students receiving aid, to include consent to receive electronic communications. In accordance with the requirements of the Clery Act, the Annual Campus Security and Fire Safety Report (ASFSR) is posted and available on the WU Police Department website. The WU Police Department has partnered with the Office of the Executive Vice Chancellor for Administration and the Office of Information Technology to establish responsibilities and timelines that will ensure students, faculty, and staff are notified, prior to October 1 of each year, that the most recent ASFSR is available on the website. Additionally, the University's Internal Audit Department will follow-up quarterly to ensure implementation of this action plan. Student award notifications are delivered to students electronically through an automated process that identifies aid awarded but not yet disbursed. For the rare occasions that a student may have aid awarded and disbursed in the same day, therefore bypassing the overnight award notification process, SFS has implemented the review of a pre-disbursement daily report to identify students who have an aid offer but were not provided an aid notification. -Enrollment reporting: The Office of the Registrar has updated its procedures to include off-schedule enrollment submissions through NSLDS. On the completion of the National Student Clearinghouse graduate-only file and corrections, an ad-hoc enrollment submission request will be completed. -Return of Title IV funds: To ensure compliance with its internal policy, SFS has updated procedures to complete a formal R2T4 calculation within the student aid system on all withdrawing Title IV students. To monitor that no students are missed as part of the routine procedures, a new report has been created to identify withdrawn Title IV students. This report will be compared bi-weekly to the student aid system to confirm that R2T4 calculations have been completed. -Additional: SFS depends on multiple departments across campus to compliantly deliver federal Title IV aid. SFS will develop an annual training plan for campus partners to ensure they have the knowledge and resources to administer federal aid in compliance with federal regulations. SFS has hired an Associate Director of Operations and Training who will develop this training during calendar year 2025. The University's Internal Audit Department will follow-up quarterly to ensure implementation of this action plan. Completion Date: June 30, 2025 University Contact and Responsible Party: Michael Runiewicz, Assistant Vice Provost & Director of Student Financial Services, (314) 935-5900
Management concurs with the finding and will ensure that construction grant expenditures are recorded in the financial system in the proper period by documenting appropriate procedures in coordination between Sponsored Projects Accounting office and the Property Accounting office. Completion Date: ...
Management concurs with the finding and will ensure that construction grant expenditures are recorded in the financial system in the proper period by documenting appropriate procedures in coordination between Sponsored Projects Accounting office and the Property Accounting office. Completion Date: December 31, 2025 University Contact and Responsible Party: Krystina J. Gross, Associate Vice Chancellor for Finance and Sponsored Projects, (314) 935-2073
Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: Our auditors identified that the 9130 financial reports were completed on the cash basis of accounting and were completed as of the date of the report was submi...
Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: Our auditors identified that the 9130 financial reports were completed on the cash basis of accounting and were completed as of the date of the report was submitted and not based on the specified quarterly reporting period. Additionally, documentation was not retained to support the numbers reported and there was no documented review or approval over the 9130 quarterly reports. Corrective Action Plan: The first two 9130 quarterly reports were submitted, and the cumulative federal expenditures were misstated. Once the 9130 reports are submitted and approved by the funder, we are unable to correct it. The amounts were corrected and accurate by the fiscal year ending 2024. This final quarterly 9130 was submitted accurately to reflect the full year of expenditures. Effective immediately, the General Ledger detail will be saved for each monthly report as well as the quarterly reports. This will ensure that if something does get changed after the submission of the 9130 reports, we are able to review the detail to see what was changed in order to reconcile. Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: January 2025
The grants and contract personnel will review current semi-annual performance reports and compare them to current document/backup before submitting the reports. Grants and contract personnel will ensure that documentation for all reports be in compliance with 2 CFR 200 and the University's adopted...
The grants and contract personnel will review current semi-annual performance reports and compare them to current document/backup before submitting the reports. Grants and contract personnel will ensure that documentation for all reports be in compliance with 2 CFR 200 and the University's adopted federal grant program policy and procedures. There will be informal training for Principal Investigators on preparing, processing reports and on the federal policies and procedures when a new grant is setup in Banner and a meeting is set with the new PI. Annual training will be done for grants personnel when they attend NCURA Conferences each year and campus training in Banner, the Purch etc. will start in April 2025. Reminders will be sent to grants and contract personnel regarding proper reporting when a file is prepared for the new grant and annually after that.
The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by Febr...
The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by February 14, 2025, and the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) will make sure future submissions to the Student Clearinghouse match. The Registrar (Amy Dunn) and her team will input the correct program lengths in Banner (SFACPLR) by March 14, 2025.
Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Func...
Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Functional Technologist, Vicki Ryals and Title IV Reporting Specialist, Heather McWilliams) and management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) will audit the following forms for accurate SAY/ AY periods: • RORTPRD • RORSAYR • RFRDEFA • RPRLOPT • RPROPTS • RORPRDS • RPRLPRD Audit of dates in Banner will be performed prior to originations being established for aid year. This will ensure accurate information is reported in Banner and COD for student records.
Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation....
Untimely Report Submission. Auditor Description of Condition and Effect. The Academic Catch-Up program quarterly reports were not submitted timely. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Auditor Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. Corrective Action. The Senior Accountant will review the reporting procedures to ensure accurate and timely report submissions. The Senior Accountant will check the timestamps of each report to ensure timely reporting. Responsible Person. Sherri Viau, Senior Accountant. Anticipated Completion Date. June 30, 2025.
Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and has taken the following actions in response. We have established trainings for all grant funded employees on proper timesheet completion. We have implemented an enforcement process to ens...
Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the recommendation and has taken the following actions in response. We have established trainings for all grant funded employees on proper timesheet completion. We have implemented an enforcement process to ensure that all timesheets with grant allocations are completed and stored in a timely manner. The enforcement process includes increased agency wide communication and accountability.
FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determine...
FINDING 2024-002 Finding Subject: Child Nutrition Cluster – Eligibility and Special Tests and Provisions – Non-Profit School Food Accounts Summary of Finding: Documented evidence of the implementation of the internal controls was not maintained. Due to the lack of controls, it could not be determined if the School Corporation ensured compliance with Eligibility and Non-Profit School Food Accounts. Contact Person Responsible for Corrective Action: Allison Pund and Margaret Leavitt Contact Phone Number and Email Address: 812-683-3971 x5002; punda1@swdubois.k12.in.us; leavittm@swdubois.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: NA Description of Corrective Action Plan: The School Corporation will document the internal controls that are in place. This will be completed by ensuring signatures or initials are acquired for internal controls that are in place. Anticipated Completion Date: August 2025
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