Corrective Action Plans

Finding 503096 (2024-001)

Significant Deficiency 2024

IL

Eligibility Student Financial Aid Reporting

Condition - The Institute had the following changes that have not been updated in the Officials section on their ECAR: • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in March 2024. • A Board Member was no longer serving the institutio...

Condition - The Institute had the following changes that have not been updated in the Officials section on their ECAR: • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in March 2024. • A Board Member was no longer serving the institution as of May 2024. • A Financial Aid Officer was no longer active at the institution as of September 2023. • A new Financial Aid Officer was active at the institution as of September 2023. Corrective Action Plan - The Institute will review current procedures and adjust accordingly to ensure timely ECAR updates. Contact Person, Title and Phone Number - Chris Scott, President, (815)-772-7218, Ext. 212 Anticipated Completion Date - August 1, 2024

View Audit 325103

Finding 503063 (2023-001)

Significant Deficiency 2024

Township of Pointe Aux Barques

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 325037

Finding 503018 (2024-001)

Significant Deficiency 2024

Dean College

MA

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

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loans, Assistance Listing Number 84.268; May 31, 2024 Award Year; U.S. Department of Education Condition ...

Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loans, Assistance Listing Number 84.268; May 31, 2024 Award Year; U.S. Department of Education Condition Of the 17 students selected for enrollment reporting testing, 4 students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. View of Responsible Officials and Planned Corrective Actions Effective with the 2023-2024 Academic Catalog year, Dean College implemented a leave of absence policy (LOA) and a medical leave of absence policy (MLOA). These are intended as a temporary interruption of a student’s program of study for a semester. In the case of an MLOA, the reason for the leave is for health reasons (physical, mental or emotional). Extensions of a leave may be granted on a semester-by-semester basis for up to two years. Students on LOA or MLOA must notify the College after the end of their semester’s leave to indicate if they are planning to return in the subsequent semester, if they want to extend their leave by a semester, or if they are withdrawing from the College. As noted in the catalog, from a financial and financial aid perspective, both types of leave (LOA, MLOA) are treated the same as a withdrawal and is reported as such to the National Student Clearinghouse. Medical withdrawals and voluntary withdrawals are reported as withdrawals. Dean College also has a medical withdrawal policy and a voluntary withdrawal policy. These are not temporary interruptions of a student’s studies with an intent to return but are full withdrawals and reported as such. Students who later decide that they do want to return to Dean College must complete the readmission application. In this situation, it appears that the internal code used to record students who were leaving for medical reasons triggered a leave of absence coding to the Clearinghouse, not a withdrawal code as intended by College policy. Dean College reviewed all processes related to leaves of absence, medical leave of absence, and withdrawals, including all coding, to ensure that this does not happen in the future. Coding updates have been implemented, and we will monitor students during the Fall 2024 semester to ensure they are reported appropriately. Responsible Officials: Colleen Crane Expected Completion Date: 8/9/2024

View Audit 324963

Finding 503000 (2024-001)

Significant Deficiency 2024

Thi-8 Hud Project No. 071-Hh010

IL

HUD Housing Programs Reporting Significant Deficiency

Finding Number: 2024-001 Condition: The Corporation withdrew a total of $44,190 from the replacement reserve account when only $22,095, representing the 50% deposit, was approved by HUD in advance of the withdrawal. The remaining $22,095 was withdrawn without obtaining approval from HUD in advance o...

Finding Number: 2024-001 Condition: The Corporation withdrew a total of $44,190 from the replacement reserve account when only $22,095, representing the 50% deposit, was approved by HUD in advance of the withdrawal. The remaining $22,095 was withdrawn without obtaining approval from HUD in advance of the second withdrawal. Planned Corrective Action: Management should obtain approval from HUD via form 9250 prior to withdrawing funds from the replacement reserve. Management added an additional level of control by requiring all nonrecurring THI-8 spending be approved by Manager of Real Estate Accounting prior to contract approval. Such approval will alert the manager to seek replacement reserve approval, where applicable. Contact person responsible for corrective action: Shijo Joseph, Manager of Real Estate Accounting Anticipated Completion Date: August 4, 2024

View Audit 324936

Finding 502907 (2024-001)

Significant Deficiency 2024

Montana Food Bank Network, Inc.

MT

Reporting Internal Control / Segregation of Duties

Action Taken: We concur with the recommendation, and it was implemented effective September 25, 2024.

View Audit 324871

Finding 502668 (2024-001)

None 2024

Dallas Theological Seminary

TX

Reporting Student Financial Aid Eligibility

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: The Registrar’s Office will add additional reporting for the non-standard term to ensure that student enrollment statuses are updated to NSLDS within the 60 day time frame for reporting. An additional chec...

Enrollment Reporting to National Student Loan Data System (NSLDS) Planned Corrective Action: The Registrar’s Office will add additional reporting for the non-standard term to ensure that student enrollment statuses are updated to NSLDS within the 60 day time frame for reporting. An additional check of students that received loans and withdrew officially or unofficially will be done in NSLDS to ensure that dates were entered correctly within the system and transferred over correctly each semester. Person Responsible for Corrective Action Plan: Matthew Adams, Assistant Director of Academic Records and Registrar Anticipated Date of Completion: June 30, 2025

View Audit 324682

Finding 502653 (2024-001)

Significant Deficiency 2024

Trustees of Grinnell College

IA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the enrollment effective date reported to NSLDS on the campus level is aligning with the College as well as the status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The College utilizes a custom report for enrollment reporting to the National Student Clearinghouse (NSC), who then provides data to NSLDS. In recent years the custom report has required additional manual updates. Ellucian, who provides the Colleague system that the Office of the Registrar uses as their system of record, provides quarterly updates to the Colleague code. Each system update results in necessary review and insertion of the custom report into the Colleague process. The College’s Chief Information Officer has approved funding to contract with a NSC Specialist from Ellucian during Fall 2024 to review Grinnell’s enrollment reporting process and to determine what changes should be made within the Colleague system to make the enrollment reporting process less manual. This would improve the accuracy of reporting by eliminating the constant review and manual adjustments the current process requires. Name(s) of the contact person(s) responsible for corrective action: Jason Luedtke, Senior ERP Specialist, Information Technology Services Planned completion date for corrective action plan: Spring 2025.

View Audit 324653

Finding 502618 (2024-002)

Significant Deficiency 2024

Oklahoma Christian University and Subsidiaries

OK

Internal Control / Segregation of Duties Special Tests & Provisions Student Financial Aid

Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR Section 690.83(b)(2) and 685.309 Condition - Eight student status changes were not communicated to the NSLDS timely Questioned Costs - N/A Context - Out of the population of 312 students with enrollment s...

Criteria or Specific Requirement - Special Tests and Provisions - Enrollment Reporting - 34 CFR Section 690.83(b)(2) and 685.309 Condition - Eight student status changes were not communicated to the NSLDS timely Questioned Costs - N/A Context - Out of the population of 312 students with enrollment status changes requiring reporting to NSLDS, a sample of 25 students was selected for testing. Of those 25 students, 8 student status changes were not reported to NSLDS within the required 60 days. Our sample was not, and was not intended to be, statistically valid. Effect - NSLDS was not notified of student status changes in accordance with compliance requirements Cause - The University did not have effective internal control processes in place to ensure the accurate collection, review and reporting of student status changes occurred timely. Recent turnover in personnel resulted in a lack of oversight as well. Indication as a Repeat Finding - N/A Recommendation - The University should review its internal controls surrounding the enrollment reporting process and ensure internal controls provide for the timely and accurate reporting of student status changes. Views of Responsible Officials and Planned Corrective Actions - Amy Schlup, Director of Student Financial Services, and Rachel Hart, Registrar, will oversee the corrective action plan. New personnel in the Registrar's office have received training for student enrollment reporting and will submit reporting to NSLDS every 30 days in order to stay within the required 60 days. This reporting will take place around the 25th of every month and be completed by the Registrar only. The Associate Registrar and Director of Administrative Computing will retain alternate access in case of emergency. Error reports will be reviewed and resolved within one week ensuring that accurate information is provided to NSLDS well within the required time frame. The corrective action plan has already been completed as of October 9, 2024. Contact information for responsible officials: Office of Financial Services Box 11000 Oklahoma City, OK 73136 405.425.5190 financialservices@oc.edu

View Audit 324604

Finding 502613 (2024-003)

Material Weakness 2024

Cumberland Memorial Hospital, Inc.

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Organization will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by...

Recommendation – We recommend that all accounts be reconciled and adjustments be posted to the accounting records on a quarterly basis, at a minimum. Management’s Response – The Organization will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditors.

View Audit 324596

Finding 502611 (2024-001)

Material Weakness 2024

Cumberland Memorial Hospital, Inc.

WI

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources and staff to prepare the ...

Recommendation – We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management’s Response – The Organization does not have the resources and staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.

View Audit 324596

Finding 502570 (2024-001)

Significant Deficiency 2024

Meds Apartments

IL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...

Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved - Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials MEDS Apartments agrees with the finding and the auditor's recommendation have been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.

View Audit 324579

Finding 502569 (2024-001)

Significant Deficiency 2024

Grant Village

IL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days aft...

Finding No. 2024-001; Section 207/223(f) Mortgage Insurance, Assistance Listing 14.134 Criteria Uniform Guidance and Federal Audit Clearinghouse requirements require that non-federal entities transmit their annual reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. Condition The annual reporting package for the year ended June 30, 2023 has not been submitted to the Federal Audit Clearinghouse within the required time frame. Cause Procedures in place were not adequate to ensure the timely submission of the reporting package. Effect or Potential Effect Noncompliance with Uniform Guidance and Federal Audit Clearinghouse requirements. Questioned Costs N/A Context N/A Identification as a Repeat Finding Finding 2023-001 Recommendation Annual reporting packages should be submitted to the Federal Audit Clearinghouse no later than March 31st of the subsequent year. Auditor Noncompliance Code: Section 207/223(f) Mortgage Insurance Finding Resolution Status: Resolved – Reviewed the Federal Audit Clearinghouse website, the annual report package was submitted and approved on June 10, 2024. Views of Responsible Officials Grant Village agrees with the finding and the auditor's recommendation has been adopted. The Corporation has implemented procedures to ensure the timely completion and submission of the annual reporting package.

View Audit 324578

Finding 502511 (2024-005)

Significant Deficiency 2024

Cabrini University

PA

Questioned Costs Reporting Student Financial Aid

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accuracy to be in compliance with regulations....

Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accuracy to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In June 2023, the University announced that the 2023-2024 academic year would be the final year of operations due to continued declines in enrollment and operating deficits. On May 11, 2024 the University provided it’s final day of instruction to students and thereby ended its participation in the Title IV Federal Student Aid (FSA) programs. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President Finance & Administration Planned completion date for corrective action plan: May 11, 2024

View Audit 324498 Questioned Costs: $1

Finding 502363 (2024-003)

None 2024

The Master's University & Seminary and Subsidiary

CA

Reporting Student Financial Aid Eligibility

Enrollment Reporting to NSLDS Planned Corrective Action: The Master’s University will review a sample batch of students sent to NSC to make sure that the batch was successfully processed to NSLDS. Person Responsible for Corrective Action Plan: Kenneth Piester Anticipated Date of Completion: 09/30/20...

Enrollment Reporting to NSLDS Planned Corrective Action: The Master’s University will review a sample batch of students sent to NSC to make sure that the batch was successfully processed to NSLDS. Person Responsible for Corrective Action Plan: Kenneth Piester Anticipated Date of Completion: 09/30/2024

View Audit 324397

Finding 502359 (2024-001)

Significant Deficiency 2024

The Master's University & Seminary and Subsidiary

CA

Student Financial Aid Reporting Significant Deficiency

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The R2T4 calendar has been set up and reviewed to properly align with regulations to ensure scheduled breaks are properly included for the standard programs. A second review of all R2T4 calculations will be completed ...

Inaccurate and Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: The R2T4 calendar has been set up and reviewed to properly align with regulations to ensure scheduled breaks are properly included for the standard programs. A second review of all R2T4 calculations will be completed and signed off by the Director of Financial aid as part of the R2T4 process. Person Responsible for Corrective Action Plan: Kenneth Piester Anticipated Date of Completion: 09/30/2024

View Audit 324397

Finding 502265 (2024-006)

None 2024

Cathedral Towers, INC

GA

HUD Housing Programs Reporting

Cathedral Towers agreed with the finding and will review the move out inspection process to ensure the security deposit refunds are made timely and documented appropriately.

View Audit 324375

Finding 502090 (2024-003)

Significant Deficiency 2024

River Kourt Apartments

OR

HUD Housing Programs Reporting Significant Deficiency

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which ...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance/ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 3. The anticipated completion date: a. 07/01/2024. New property accountant was hired in August of 2023 and the audit for fiscal year ended June 30, 2024 will meet this submission deadline.

View Audit 324276

Finding 502087 (2024-002)

Significant Deficiency 2024

Afiya Apartments INC

OR

HUD Housing Programs Reporting Significant Deficiency

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance, ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which...

Management’s Response and Planned Corrective Actions: 1. The name of the contact person(s) responsible for the corrective action a. Kathleen Broadhurst, Sr. Director of Finance, ShelterCare 2. The corrective action planned: a. ShelterCare, as managing agent, has hired a new property accountant which should help with keeping the books current and ShelterCare prepared to start audit work mid-July and be ready to submit the audit to HUD within 90 days of the fiscal year end. 3. The anticipated completion date: a. 7/01/2024. New property accountant was hired in August of 2023 and the audit for fiscal year ended June 30, 2024 will meet this submission deadline.

View Audit 324275

Finding 502070 (2024-001)

Significant Deficiency 2024

Augustana College

IL

Student Financial Aid Reporting Significant Deficiency

Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...

Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Augustana intends to add a step in the withdrawal process where enrollment status updates for withdrawing students are entered into the National Student Clearinghouse directly, as opposed to waiting for the file transmission from the Student Information System. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: September 30, 2024

View Audit 324271

Finding 502060 (2024-003)

Significant Deficiency 2024

Forest Park School District

MI

Allowable Costs / Cost Principles Eligibility Reporting

2024-003 Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: CLA recommends the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food servic...

2024-003 Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: CLA recommends the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will designate an individual to review student lunch statuses. Name of the contact person responsible for corrective action: Kathy Stankewicz, Business Manager Planned completion date for corrective action plan: June 30, 2025

View Audit 324255

Finding 502056 (2024-001)

Material Weakness 2024

Wyoming Community Development Authority

WY

HUD Housing Programs Material Weakness Reporting

CORRECTIVE ACTION PLAN Finding 2024-001 Name of Contact Person – Tammy Krei, Director of Housing & Neighborhood Development Corrective Action Effective immediately, the Housing & Neighborhood Development (HND) Department will establish controls and procedures to allow for proper reporting and submis...

CORRECTIVE ACTION PLAN Finding 2024-001 Name of Contact Person – Tammy Krei, Director of Housing & Neighborhood Development Corrective Action Effective immediately, the Housing & Neighborhood Development (HND) Department will establish controls and procedures to allow for proper reporting and submission of the required CDBG Annual Formula Grants PR28 Performance and Evaluation (PER) Financial Summary Report. Proposed Completion Date: October 2024

View Audit 324241

Finding 501976 (2024-003)

Material Weakness 2024

Low Rent Housing Agency of Knoxville, Iowa

IA

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

Finding 2024-003 Planned corrective action: The Housing Agency has limited funds for additional staff hires. Internal controls will be implemented by building them into what the Board reviews monthly. This will provide additional oversight and aid in elimination of errors. Estimated completion dat...

Finding 2024-003 Planned corrective action: The Housing Agency has limited funds for additional staff hires. Internal controls will be implemented by building them into what the Board reviews monthly. This will provide additional oversight and aid in elimination of errors. Estimated completion date: The HA’s plan is to have this corrected at 2025’s audit. A new checklist of items for monthly Board review will be established within 30 days and followed.

View Audit 324135

Finding 501926 (2024-001)

Significant Deficiency 2024

Chapman University and Affiliates

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

As of September 2024, we will upload our grad outlier report weekly instead of monthly in order to prevent future delays. We will be reviewing the error reports after every submission to the Clearinghouse to resolve the error CE75 issue manually until the Clearinghouse and NSLDS fix error 75 on thei...

As of September 2024, we will upload our grad outlier report weekly instead of monthly in order to prevent future delays. We will be reviewing the error reports after every submission to the Clearinghouse to resolve the error CE75 issue manually until the Clearinghouse and NSLDS fix error 75 on their end, so we will not have to do this manually.

View Audit 324097

Finding 501865 (2024-001)

Significant Deficiency 2024

Abbeville County Council on Aging Housing Committee

NC

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Name of auditee: Abbeville County Council on Aging Housing Committee HUD auditee identification number: 054-11077 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Deborah Nunn Position: Treasurer Telephone number: (336)...

Name of auditee: Abbeville County Council on Aging Housing Committee HUD auditee identification number: 054-11077 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2024 CAP prepared by Name: Deborah Nunn Position: Treasurer Telephone number: (336) 808-1276 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2024-001 (CFDA No. 14.155): Comments on the Finding and Each Recommendation: During the year ended June 30, 2024, the Corporation paid entity expenses of $1,088 out of operating activities. The Corporation should consider surplus cash restrictions and ensure terms of the Regulatory Agreement are followed. The management agent should request $1,088 from the residual receipts account. Action(s) taken or planned on the finding: Agree. Management agrees with the finding and concurs with auditor's recommendation. The management agent will request funds from the residual receipts account.

View Audit 323964 Questioned Costs: $1

Finding 501814 (2024-001)

Material Weakness 2024

Chippewa Valley Schools

MI

Questioned Costs School Nutrition Programs Subrecipient Monitoring

Condition: The School District does not currently have a control in place whereby a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in an incorrect reporting of the number of free and reduced priced meals, which could result in the Sch...

Condition: The School District does not currently have a control in place whereby a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in an incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Business Office has implemented a formalized internal control procedure for the Food Service Department to adhere, alongside performing a thorough review of the monthly claims reimbursement submission. The formalized internal control procedure will accompany the supporting documentation submitted to the Business Office monthly (Attachment A). The procedure involves a review of inputted meal counts, prior to the claim submission. The Food Service Department Administrator responsible for meal claim input will provide corroboration of input accuracy, as documented by signoff from a secondary reviewer. In addition, the Business Office has prepared a Meal Claim Check Tool spreadsheet to utilize, on a monthly basis, as another layer of validation. The Meal Claim Check Tool spreadsheet allows the Business Office to input meal count figures from the Food Service POS system report and compare against the figures from the claims submission report. Any discrepancy identified would be immediately addressed with the Food Service Department and would require an amended claim submission. Contact person responsible for corrective action: Danielle Jacobs, Director of Business Services Anticipated Completion Date: 08/01/2024

View Audit 323903 Questioned Costs: $1

Corrective Action Plans

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