Corrective Action Plans

Finding 504753 (2024-001)

Material Weakness 2024

NE

Reporting Internal Control / Segregation of Duties

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, management and the Board of Education should constantly be aware of the possibility that errors or fraud could occur and contin...

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, management and the Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 327372

Finding 504752 (2024-001)

None 2024

Mamou Elderly Housing Development Corp. Operating As Savoy Heights Apt

FL

HUD Housing Programs Reporting

Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 3306...

Oversight Agency for Audit, Mamou Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: April 1, 2023 through March 31, 2024 The finding from the March 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(F) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month. Action Taken: Additional procedures have been implemented to ensure the correct amount of funding for replacement reserves is completed. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 327371

Finding 504702 (2024-006)

Material Weakness 2024

Mason Consolidated Schools

MI

School Nutrition Programs Reporting Material Weakness § 200.502 § 200.510

2CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements, which must include the total of federal awards as determined in accordance with 2 CFR 200.502. The original SEFA prepared by the School...

2CFR 200.510(b) requires organizations to prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements, which must include the total of federal awards as determined in accordance with 2 CFR 200.502. The original SEFA prepared by the School District was not complete and accurate. The School District will implement a procedure to ensure that accounting records are closed timely, internal accounts are reconciled, and appropriate workpapers are prepared to support SEFA balances. The School District will implement these procedures for the 2025 fiscal year end.

View Audit 327318

Finding 504696 (2024-004)

Significant Deficiency 2024

Village of Rantoul

IL

Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.303

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with aud...

Significant Deficiency in Internal Control over Compliance (Reporting) Recommendation: We recommend the Village strengthen internal controls over the review process of the annual grant reporting prior to the report submission. This review should be documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure will be implemented for the review of the report submission including the proper documentation of the review Name of the contact person responsible for corrective action: Angela Schults, Comptroller Planned completion date for corrective action plan: 1 April 2025

View Audit 327310

Finding 504683 (2024-001)

Material Weakness 2024

Lake Land College

IL

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting

Recommendation - The College should implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A. Action Taken: Based on the auditor's recommendation the College will implement a procedure to timely complete and file the FFATA reporting required by...

Recommendation - The College should implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A. Action Taken: Based on the auditor's recommendation the College will implement a procedure to timely complete and file the FFATA reporting required by Title 2 CFR Part 70, Subpart A.

View Audit 327282

Finding 504671 (2024-001)

None 2024

Rhodes College

TN

Reporting

Finding No. 2024-001 ...

Finding No. 2024-001 Recommendation: The College should continue to review the process for reporting under the new financial aid system to ensure accurate reporting of disbursement data to the COD system. Management Response: The College concurs with the finding. College Corrective Plan: The College scheduled automated integrations to be set ovemight to transfer disbursement data between PowerFaids and WorkDay; unfortunately, the portion of the automation which transferred the information to Workday was set after midnight resulting in dates recorded in Workday as the next business day, a one- to-three day discrepancy. Rhodes will set the scheduled processes and integrations to complete prior to midnight of the scheduled day, which will record the days accurately with the same date. In addition, financial aid staff will systematically review Disbursement error reports, Integration error reports, COD Reject reports and other reports out of both PowerFAIDS and WorkDay systems that will alert our staff of possible date errors for immediate resolution. As part of the implementation of two new financial aid systems, the staff will continue to develop reports and monitor processes to address issues as they present themselves. Members of the Financial Aid Office, Information Services and Enrollment Services will meet periodically to review all current process and discuss ideas to make the delivery of aid more efficient as we move forward.

View Audit 327263

Finding 504669 (2024-001)

Significant Deficiency 2024

Anne Arundel Community College

MD

Special Tests & Provisions Student Financial Aid Reporting § 200.303

MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN U.S. Department of Education Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FE...

MANAGEMENT RESPONSE AND CORRECTIVE ACTION PLAN U.S. Department of Education Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-01: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During testing of the enrollment status reporting, we noted that the incorrect enrollment status and effective date was included in NSLDS. Recommendation: The institution should evaluate their procedures and policies related to reporting status changes and effective dates to NSLDS and enhance as deemed necessary to ensure that accurate information is reported to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The college has reviewed and updated procedures to ensure that graduation and enrollment files are submitted in the necessary sequence to reflect the appropriate enrollment status and effective dates. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Completed

View Audit 327260

Finding 504665 (2024-001)

Significant Deficiency 2024

Art Center College of Design

CA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

October 31, 2024 Corrective Action Plan To whom it may concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2023-2024 award year. Audit Finding 2024-001: For students who did not return from an approved leave of absence or tho...

October 31, 2024 Corrective Action Plan To whom it may concern: This letter includes the corrective action plan in response to the audit finding from the Single Audit for the 2023-2024 award year. Audit Finding 2024-001: For students who did not return from an approved leave of absence or those that took a leave of absence that did not meet the requirements of an approved leave of absence, predominantly being leaves of absences in excess of 180 days in any 12-month period, Art Center did not consistently report to the NSLDS the effective date of the withdrawal as the date the student began the leave of absence. Management Response: ArtCenter management acknowledges that some incorrect Enrollment Reporting data were transmitted through the National Student Clearinghouse (“NSC”) to the National Student Loan Data System (“NSLDS”). However, this error was not due to any insufficiencies in ArtCenter’s policies, but rather, was due to a technical misunderstanding regarding which data fields are extracted from Colleague for NSC reporting. More specifically, if a student takes a second Leave of Absence (“LOA”), it had been ArtCenter’s practice to record the student’s actual last date of attendance in the “Last Date of Attendance” field on the Student Hiatus Summary screen in Colleague, but the file that NSC requires schools to use to extract reporting data does not pull data from this field, and as a result, the resulting reported information was inaccurate. Corrective Action Plan: To remediate this finding and avoid future inaccuracies in Enrollment Reporting, we have adjusted our procedures to ensure the appropriate withdrawal date is submitted to NSC for transmission to NSLDS, in alignment with NSLDS Enrollment Reporting definitions and expectations. Please let us know if you have any additional questions. Sincerely, Kaitlin Wallace Executive Director, Financial Aid Art Center College of Design 1700 Lida St. Pasadena, CA 91103 626.396.2214

View Audit 327259

Finding 504653 (2024-003)

None 2024

Life Pacific University

CA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Common Origination and Disbursement (COD) Reporting) Planned Corrective Action: The employee in place handling student accounts was trained on COD and Disbursement, she did well in the fall. When it was discovered that she was not continuing with the processes, she disclosed she was struggling with ...

Common Origination and Disbursement (COD) Reporting) Planned Corrective Action: The employee in place handling student accounts was trained on COD and Disbursement, she did well in the fall. When it was discovered that she was not continuing with the processes, she disclosed she was struggling with physical and emotional issues. This caused her to forget some of her training and also, she did not notify anyone she needed assistance. When the retired Director of Student Accounts was brought in, she uncovered the fact that funds were not being monitored monthly and funds not being posted to student accounts in a timely manner. This employee was let go from this position at LPU. Consultants, former Director of Student Accounts and new Associate VP have stepped in and worked together to be sure funds were reconciled. LPU has always had a monthly reconciliation plan, and the former Director of Student Accounts is working with the Associate VP to ensure the monthly reconciliation and posting of aid to students' accounts are being processed when funds are received. Person Responsible for Corrective Action Plan: Amber Burnett, Associate Vice President of Enrollment Services Anticipated Date of Completion: 6/30/2024

View Audit 327230

Finding 504651 (2024-002)

Significant Deficiency 2024

Life Pacific University

CA

Student Financial Aid Eligibility Reporting

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The reason that R214 were done late/inaccurately was due to an employee who was new to the position and instead of seeking assistance in a timely manner, waited until the prior retired Director of Student accounts was...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The reason that R214 were done late/inaccurately was due to an employee who was new to the position and instead of seeking assistance in a timely manner, waited until the prior retired Director of Student accounts was contracted in to assist. This employee was transferred from enrollment department oversight and then transferred to business office oversight mid-year. Neither department could provide the necessary management of this position and that is when they reached out to contract back the former Director of Student Accounts. Our only other trained R2T4 employee left LPU in Spring 24 and due to staffing challenges with FAFSA Simplification, we could not get someone new trained in time. We have been working with a consulting firm, JM Solutions, and with consultants' input, we are restructuring the financial aid and Student Accounts department to fall under one direct oversight. LPU created an Associate Vice President of Enrollment Services who oversees FinancialAid, Student Accounts and Registrar. Underthe Associate VP, there is a new Director of Student FinancialServices (this combined role is the Director of Financial aid and Student Accounts). Going forward R2T4 will be done on the COD system per consultants' recommendation. Currently the Director of Student Financial Services is being trained on R2T4, and they are seeking to hire a fulltime position of a Financial Aid processor who will be trained on R2T4 as well. For now, the Associate VP and Director of Student Financial Services will be working together to ensure R2T4 are completed according to regulations, with additional oversight by consultants throughout the academic year. Person Responsible for Corrective Action Plan: Amber Burnett, Associate Vice President of Enrollment Services and Angel Cavazos, Director of Student Financial Services Anticipated Date of Completion: At this time oversight and changes are in place for the R2T4 process

View Audit 327230

Finding 504583 (2024-002)

Significant Deficiency 2024

Jefferson Public Schools

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. The deadline was missed in submitted the 2023 fiscal year audit due to a change in t...

The audited financial statements are required to be submitted to the Federal Audit Clearinghouse within 30 days of receiving the auditor’s report or 9 months after the end of the audit period, whichever is earlier. The deadline was missed in submitted the 2023 fiscal year audit due to a change in the submission process. The School District is aware of the process, and will ensure that the financial statements are filed timely in the future. Corrective action has already been taken, as immediate steps were taken to submit the 2023 fiscal year audit as soon the School District was made aware that it was not submitted. The audited financial statements for the 2024 fiscal year will be submitted by November 20, 2024.

View Audit 327175

Finding 504578 (2024-001)

None 2024

Ncr of Manhattan, Kansas D/b/a Garden Grove Apartments

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are return...

Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact person responsible for corrective action: Jill Kolb, Vice President – Housing Accounting Completion Date: March 12, 2024

View Audit 327165

Finding 504576 (2024-001)

Significant Deficiency 2024

Youngstown State University

OH

Student Financial Aid Reporting Significant Deficiency

Youngstown State University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of Federal Program Audit Findings is discussed below. The finding is numbered consistently with the number ...

Youngstown State University respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of Federal Program Audit Findings is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING – FEDERAL PROGRAM AUDIT FINDING SIGNIFICANT DEFICIENCY 2024-001 Assistance Listing, Federal Agency and Program Name – 84.063, 84.268, U.S. Department of Education, Student Financial Assistance Cluster - Federal Pell Grant Program, Federal Direct Student Loans Federal Award Identification Number and Year - 84.063 - P063P192025, P063P202025, P063P212025, P063P222025, P063P232025 - 84.268 - P268K222025, P268K232025, P268K242025 Recommendation: We recommend the University implement controls to ensure that all campus level detail and program level detail is being appropriately reported through National Student Clearinghouse (NSC) to National Student Loan Data System (NSLDS) to ensure accurate enrollment status changes are reported to NSLDS via NSC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The University Registrar and Financial Aid Director investigated the issue and developed additional procedures. The University Registrar will continue to cross-check 15 currently enrolled students with the NSC monthly enrollment data submission. The Financial Aid Director will supply the University Registrar with an additional 15 currently enrolled students with financial aid to cross-check with the NSC monthly enrollment data submissions. The Financial Aid Director will cross-check both sample lists with NSLDS enrollment data for accuracy. Names of the contact people responsible for corrective action: Tysa Egleton, University Registrar and Melissa McKenney, Financial Aid Director Planned completion date for corrective action plan: November 1, 2024

View Audit 327162

Finding 504569 (2024-001)

None 2024

Roger Williams University

RI

Special Tests & Provisions Student Financial Aid Reporting

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement ...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loan Program, Assistance Listing Number 84.268; June 30, 2024 Award Year; U.S. Department of Education Criteria or Specific Requirement When a student withdraws during a term, the effective date reported to the National Student Loan Data System (“NSLDS”) for the withdrawn status is the withdrawal date used by the institution in accordance with 34 CFR 668.22 (b) or (c). In the case of the student who completes a term and does not return for the next term, leaving the course of study incomplete, the effective date is the final day of the term in which the student was last enrolled. The effective date for a completion/graduation status is the date the school assigns to the completion/graduation. (NSLDS Enrollment Reporting Guide November 20, and 34 CFR 682.610.) Condition Four students with status changes, out of seven selected for testing, had the incorrect effective date reported to NSLDS. The dates reported to NSLDS were between 6 and 26 days later than the actual effective date of the student’s status change. Views of Responsible Officials and Planned Corrective Actions The University concurs with the finding. The University intends to report the actual effective date of the student status changes. Names of Contact Person Responsible for Correction Action: Gloria Arcia, Executive Vice President for Finance and Administration and Chief Financial Officer Anticipated Completion Date: September 24, 2024

View Audit 327156

Finding 504488 (2024-001)

Significant Deficiency 2024

North Muskegon Public Schools

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: Sep...

Finding 2024-001: Internal Controls Over the Federal Expenditure Report Type of Finding: Control U.S. Department of Education Pass-through Entity: Michigan Department of Education Assistance Listing Number: 84.425D Award Numbers: COVID-19 213712-2021, COVID-19 213782-2223 Award Year End: September 30, 2023 Recommendation: The School District should establish procedures to require the documented review and approval of all reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The School District has implemented a new procedure requiring that all reports be reviewed and approved by a designated reviewer before submission. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: Director of Business Services, September 2024. If the Michigan Department of Education has questions regarding this plan, please call Mark Mesbergen at (231) 719-4102.

View Audit 327050

Finding 504481 (2024-001)

Significant Deficiency 2024

College of Southern Idaho

ID

Special Tests & Provisions Student Financial Aid Reporting

Finding: 2024-00 I Federal Agency Name: U.S. Department of Education Assistance Listing Number(s}: 84.007, 84.033, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely ...

Finding: 2024-00 I Federal Agency Name: U.S. Department of Education Assistance Listing Number(s}: 84.007, 84.033, 84.063, and 84.268. Program Name: Student Financial Assistance Cluster Finding Summary: 34 CFR 690.83(b)(2) and 34 CFR 685.309 states that Institutions are responsible for timely and accurate reporting of a student's enrollment status and changes in those enrollment statuses, whether they report directly or via a third-party servicer. When an Institution is made aware of a change in a student's enrollment status, the Institution has 60 days to update the change in enrollment status via NSLDS. During the testing of compliance for Enrollment Reporting, there was I instance out of 60 students tested where the change in student's enrollment status was not updated in NSLDS within 60 days of the effective date of the change. There was 1 instance out of 60 students tested where the enrollment status per CSI records did not agree to the enrollment status that was certified in NSLDS. Responsible Individuals: Bethany Parmer, Office of the Registrar, and Larisa Alexander, Information Technology Staff Corrective Action Plan: As a corrective measure, we have assigned a single point of contact to manage the submission of dates to the Clearinghouse, which then feeds the data to NLDS. This process was implemented last year and has proven effective, as the individual in charge has developed significant expertise and improved our reporting accuracy. However, during our transition to the new student system, we discovered that incorrect data was being fed from Jenzabar, which caused the finding. CSI will no longer input dates into both systems. The data is submitted in one system, and the systems communicate with each other, ensuring consistency and preventing discrepancies in dates. The follow chart demonstrates the flow of information for how the CAP will occur.

View Audit 327020

Finding 504421 (2024-002)

Significant Deficiency 2024

Missouri Baptist University

MO

Student Financial Aid Subrecipient Monitoring Reporting

Student Status Changes The process of reporting enrollment to the NSLDS has historically been housed within the Student Financial Services department. The compliance issues with enrollment reporting during the prior award year were a result of having only one individual trained in transmitting our m...

Student Status Changes The process of reporting enrollment to the NSLDS has historically been housed within the Student Financial Services department. The compliance issues with enrollment reporting during the prior award year were a result of having only one individual trained in transmitting our monthly file to the National Student Clearinghouse. Over the past few months, staff from our Records Office have been receiving training on preparing enrollment reporting files for transmission to the National Student Clearinghouse. During the current award year, collaborative meetings have been scheduled to have the principal agent from the Records Office and the principal agent from the Student Financial Services department meet to transmit data files to the Clearinghouse. Subsequent meetings are scheduled within 24-48 hours of each file transmission date to ensure error reports posted to the Clearinghouse are resolved in a timely manner. Zach Greenlee Director, Student Financial Services Phone: 314-392-2398 Email: zach.greenlee@mobap.edu

View Audit 326979

Finding 504415 (2024-007)

Significant Deficiency 2024

Shiloh Village School District #85

IL

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties

The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accoun...

The District should ensure that the expenditure reports filed with the Illinois State Board of Education are reconciled with the general ledger accounts of the District prior to submission. The District will take the necessary steps to reconcile the expenditure reports with the general ledger accounts before submitting to the Illinois State Board of Education.

View Audit 326978

Finding 504411 (2024-005)

Significant Deficiency 2024

Shiloh Village School District #85

IL

Reporting Student Financial Aid

The District should file timely quarterly expenditure reports to stay compliant with federal awards. The District will ensure that expenditure reports are timely filed going forward.

View Audit 326978

Finding 504386 (2024-002)

Significant Deficiency 2024

Alpena Public Schools

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Corrective Steps Taken –The School District will direct personnel to oversee the compliance of the Career and Technical Education grants and verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all...

Corrective Steps Taken –The School District will direct personnel to oversee the compliance of the Career and Technical Education grants and verify employees are completing the “Time and Effort” reporting as required by the grant and the School Districts policy of same – annual certification for all employees paid through federal grants.

View Audit 326950

Finding 504363 (2024-001)

Significant Deficiency 2024

Hartland Consolidated Schools

MI

Cash Management Reporting School Nutrition Programs

Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. The S...

Condition: The Michigan Nutrition Data (MiND) system auto calculates the number of full-paid meals after the district enters the total number of meals. Therefore, if the number of total meals is typed incorrectly, the difference automatically adds or subtracts to the number of full-paid meals. The School District does not currently have a control for the secondary review and approval of the meal counts entered into the MiND system. This reporting risk could result in the School District inaccurately reporting meals for reimbursement. Planned Corrective Action: After initial claim submission, the Student Nutrition Director will provide the MiStar back up along with the claim summary to the District Accountant. The District Accountant will then review the claim for accuracy. If any issues are identified, the District Accountant will notify the Student Nutrition Director, who will then need to amend the claim. Any claim amendment will be submitted back to the District Accountant for review. Documentation of this review and the related reports will be maintained each month. Contact person responsible for corrective action: Rachel Bois, CFO Anticipated Completion Date: 11/1/2024

View Audit 326945

Finding 504353 (2024-001)

Significant Deficiency 2024

East Jackson Community Schools

MI

Allowable Costs / Cost Principles Reporting

Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent...

Finding: 2024-001 - Inaccurate Reporting/Lack of Independent Review and Approval of Reporting Auditor Description of Condition and Effect: During our audit procedures over the District's reporting process, we noted that none of the claim requests selected for testing were subject to an independent review and approval process. We also noted that two out of the three reports selected for testing had the incorrect number of meals. As a result of this condition, the District did not comply fully with the reporting requirements under this federal award. In addition, the District was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the District establish procedures to ensure that the number of meals being submitted for reimbursement agrees to the actual meal counts, and that all reports are subject to review and approval by an independent employee prior to submission. Corrective Action: The responsible Officials recognize the significant deficiency identified. The supporting documents for Food Service claims and the prepared claim report will be reviewed by the Business Manager for approval of submission prior to the Food Service Director submitting Claims moving forward. Contact Person: Thomas Berkemeier, LEA Business Manager, and Cheryn Delosh, Food Service Director Due Date: June 30, 2025 Status: In process

View Audit 326935

Finding 504322 (2024-008)

Material Weakness 2024

City of Scott

LA

Reporting Internal Control / Segregation of Duties

Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective...

Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.

View Audit 326872

Finding 504318 (2024-004)

Material Weakness 2024

City of Scott

LA

Reporting Internal Control / Segregation of Duties

Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective...

Recommendation: The City should review their established policies and procedures and make any necessary changes to ensure an effective control environment. Corrective Action Plan: The City of Scott will review financial policies and procedures and make any necessary changes to ensure an effective control environment.

View Audit 326872

Finding 504308 (2024-001)

Significant Deficiency 2024

Bear River Head Start

UT

Reporting Internal Control / Segregation of Duties

Management will file the semi-annual and annual reports on a timely basis, in an effort to ensure compliance with reporting requirements and avoid future non-compliance with federal regulations related to the major program.

View Audit 326860

Corrective Action Plans

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