Corrective Action Plans

Finding 564512 (2024-002)

Significant Deficiency 2024

MD

Reporting Internal Control / Segregation of Duties § 200.510

Views of Responsible Officials: Civic Works acknowledges the deficiencies identified in the preparation of the SEFA for the year ended September 30, 2024. We recognize the significance of accurate reporting of federal expenditures and are committed to implementing corrective actions to address these...

Views of Responsible Officials: Civic Works acknowledges the deficiencies identified in the preparation of the SEFA for the year ended September 30, 2024. We recognize the significance of accurate reporting of federal expenditures and are committed to implementing corrective actions to address these deficiencies effectively. To address the identified issues, the following corrective actions will be implemented:  Review and Reconciliation of SEFA:  Civic Works will conduct a comprehensive review and reconciliation of the SEFA to ensure that all federal programs are accurately reported, expenditures are properly classified under the correct Assistance Listing Numbers, and amounts reported are reconciled to the general ledger and supporting documentation. Implementation of a SEFA Preparation Checklist:  A detailed SEFA preparation checklist will be developed and utilized by accounting staff to verify the completeness and accuracy of federal award information, including verification of all federal program expenditures, identification of new programs, and validation of Assistance Listing Numbers.  Training and Capacity Building:  Targeted training will be provided to accounting personnel responsible for SEFA preparation to ensure a thorough understanding of SEFA reporting requirements under 2 CFR 200.510(b) and 2 CFR 200.516. The training will emphasize accurate classification, reporting, and reconciliation processes.  Establishment of Review and Approval Procedures:  A secondary review process will be implemented wherein the SEFA will be reviewed by the finance committee before submission.

View Audit 358641

Finding 564509 (2024-001)

Significant Deficiency 2024

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Cash Management Reporting

The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corre...

The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corrected timelier.

View Audit 358636

Finding 564498 (2024-002)

Significant Deficiency 2024

Prairie State College - Community College District No. 515

IL

Reporting

For Upward Bound, we have decided to completely re-enroll all participants in the program as past participants were missing information due to oversight of previous staff. Under the new Director, all TRiO Upward Bound participants have engaged in re-registering for the program as if a new participan...

For Upward Bound, we have decided to completely re-enroll all participants in the program as past participants were missing information due to oversight of previous staff. Under the new Director, all TRiO Upward Bound participants have engaged in re-registering for the program as if a new participant to ensure we have all the necessary documentation for the program. Applications and checklists have also been updated to assist with ensuring we have the correct documentation and signatures. Moving forward, we will implement an additional verification step in our application review process to ensure that all required signatures—especially the student signature—are present before submission. In this specific case, we will reach out to the student to obtain the missing signature as soon as possible to complete their file. Contact person(s) responsible for correctiv action: Desiree Anderson, Associate Vice President, Student Affairs Anticipated completion date: August 15, 2025

View Audit 358618

Finding 564492 (2024-003)

Significant Deficiency 2024

Prairie State College - Community College District No. 515

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

At the time that the last FISAP was completed, the Financial Aid office was severely understaffed. As a result, an oversight occurred in reporting dependent undergraduate students with Baccalaureate degrees. In thi instance, the correct information was retrieved, however it was reported incorrectly...

At the time that the last FISAP was completed, the Financial Aid office was severely understaffed. As a result, an oversight occurred in reporting dependent undergraduate students with Baccalaureate degrees. In thi instance, the correct information was retrieved, however it was reported incorrectly. Staffing in the Financial Aid office has been addressed by hiring an Advisor and Assistant Director. Moving forward, the Assitant Dean will continue to complete the FISAP. However, prior to submission, the application will be reviewed by both Assistant Directors of Financial Aid. Contact person(s) responsible for corrective action: Yvette McGhee, Assistant Dean of Financial Aid. Anticipated completion date: Immediate

View Audit 358618

Finding 564448 (2024-002)

Material Weakness 2024

Logan-Magnolia Community School District

IA

Internal Control / Segregation of Duties Reporting

Segregation of Duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.

View Audit 358582

Finding 564440 (2024-002)

Significant Deficiency 2024

Damian Family Care Centers, Inc.

NY

Questioned Costs HUD Housing Programs Reporting

We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

View Audit 358577

Finding 564431 (2024-001)

Material Weakness 2024

Yardley Borough

PA

Reporting Internal Control / Segregation of Duties

SECTION II – FINANCIAL STATEMENT FINDINGS 2024-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Ca...

SECTION II – FINANCIAL STATEMENT FINDINGS 2024-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Cause: Lack of segregation of duties. Potential Effect: Errors could occur in financial reporting. Recommendation: Someone independent of the bookkeeping function should review bank reconciliations. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of segregation of duties. Borough of Yardley will ensure that bank reconciliations are reviewed going forward. Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: January 2025

View Audit 358568

Finding 564425 (2024-102)

Significant Deficiency 2024

B J Enterprises, Inc.

AZ

Questioned Costs Cash Management Reporting § 200.303

REFERENCE: 2024-102 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the...

REFERENCE: 2024-102 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O’Neill, MPH, RD 2. Corrective action planned: B J Enterprises has hired a Payroll Service that double checks the timesheets each month. Both the Director and Assistant Director will double check the Administrative costs prior to submitting that month’s claim in order to ensure that the administrative costs are accurately reported. 3. Anticipated completion date: June 2025

View Audit 358561

Finding 564422 (2024-001)

None 2024

Johnson County Housing Development Corporation

NC

Questioned Costs Reporting Matching / Level of Effort / Earmarking

JOHNSON COUNTY HOUSING DEVELOPMENT CORPORATION P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN March 31, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Johnson County Housing Development Co...

JOHNSON COUNTY HOUSING DEVELOPMENT CORPORATION P.O. Box 10248 Greensboro, North Carolina 27404 CORRECTIVE ACTION PLAN March 31, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Johnson County Housing Development Corporation (the "Organization"), respectfully submits the following Corrective Action Plan for Hillcrest Apartments for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Recommendation: The Organization should continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Reporting Views of Responsible Officials: Management agrees with the above finding and is in the process of transferring funds to provide adequate FDIC insurance coverage for the reserve for replacements account. Management will re-evaluate its policies and procedures to determine any necessary changes. If you have questions regarding this plan, please call Hona Moore at 336-544-2300. Sincerely yours, Hona Moore Partnership Property Management

View Audit 358549

Finding 564421 (2024-001)

None 2024

Wesleyan Homes II of Troy, Inc.

NC

Questioned Costs Reporting

Wesleyan Homes II of Troy Greensboro, North Carolina CORRECTIVE ACTION PLAN March 31, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Wesleyan Homes II of Troy (the "Corporation"), respectfully submits the following Corrective Action P...

Wesleyan Homes II of Troy Greensboro, North Carolina CORRECTIVE ACTION PLAN March 31, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Wesleyan Homes II of Troy (the "Corporation"), respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: Section III - Findings and questioned costs relating to the major programs which are required to be reported as defined by the Uniform Guidance [2 CFR 200.516(a)]: Recommendation: The Corporation should continuously monitor cash balances to ensure that funds are always covered by FDIC insurance limits, collateral agreements are obtained, or funds are invested in government securities. Reporting Views of Responsible Officials: Management agrees with the above finding and is in the process of transferring funds to provide adequate FDIC insurance coverage for all funds. Management will re-evaluate its policies and procedures to determine any necessary changes. If you have questions regarding this plan, please call Hona Moore at 336-544-2300. Sincerely yours, Hona Moore Partnership Property Management

View Audit 358546

Finding 564420 (2024-001)

Significant Deficiency 2024

Senior Citizens Housing Development Corporation of Montgomery County

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Montgomery County, operating as Council House, respectfully submits the following corrective action plan for the year ended September 30, 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: October 1, 2023 through September 30, 2024 The finding from the September 30, 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: Project Based Rental Assistance Program, ALN 14.195 Recommendation: The manager should verify eligibility by obtaining and maintaining all required documents for all tenants, maintain support for tenant income verification through the EIV system in a timely manner, and perform appropriate unit inspections. Furthermore, annual recertifications should be performed prior to expirations and transmitted to HUD through TRACS. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 358536

Finding 564413 (2024-005)

Significant Deficiency 2024

Beaufort Jasper Hampton Comprehensive Services, Inc.

SC

Reporting Questioned Costs

We concur with the auditor’s findings. The Organization has developed and is currently maintaining a centralized grants reporting calendar that includes all federal reporting due dates, responsible staff, and submission tracking. This calendar will be reviewed periodically to ensure timely financial...

We concur with the auditor’s findings. The Organization has developed and is currently maintaining a centralized grants reporting calendar that includes all federal reporting due dates, responsible staff, and submission tracking. This calendar will be reviewed periodically to ensure timely financial report submission to federal awarding agencies. All verbal communication with grantors that impact report deadlines or requirements will be documented in writing vial email and stored in the grant file.

View Audit 358522

Finding 564411 (2024-002)

Significant Deficiency 2024

City of Marquette, Michigan

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management § 200.303

2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief ...

2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564410 (2024-001)

Significant Deficiency 2024

City of Marquette, Michigan

MI

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

reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025

View Audit 358521

Finding 564409 (2024-001)

Significant Deficiency 2024

Northland Counseling Center, INC

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in D...

The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part time employee from August 2023-2024 to assist wtih financial preparation. In may 2024 Northland hired an additional part-time employee to assist with billing data analysis. A new part-time accountant was hired in February 2025 to assist with accounting and financial functions. This is an ongoing process.

View Audit 358517

Finding 564331 (2024-001)

Significant Deficiency 2024

Dekalb County Board of Education

GA

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

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department...

FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $102,234 Prior Year Finding: 2023-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The District is developing correction action to strengthen controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: June 30, 2026 Contact Person: Connie Walker, School Nutrition Executive Director Telephone: 678-676-1780 Email: Connie_R_Walker@dekalbschoolsga.org

View Audit 358495 Questioned Costs: $1

Finding 564326 (2024-005)

None 2024

City of New London, Connecticut

CT

Questioned Costs Reporting

Finding 2024-005 - Compliance Finding Coronavirus State and Local Fiscal Recovery Funds Corrective Action Plan for Finding 2024-005 The City will implement procedures to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. This is exp...

Finding 2024-005 - Compliance Finding Coronavirus State and Local Fiscal Recovery Funds Corrective Action Plan for Finding 2024-005 The City will implement procedures to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. This is expected to be completed by June 30, 2025. The process for the finding will be implemented and monitored by the City’s Director of Finance David McBride.

View Audit 358488

Finding 564319 (2024-002)

Significant Deficiency 2024

Housing Authority of the Birmingham District

AL

HUD Housing Programs Reporting Significant Deficiency § 200.512

Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes...

Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes, the Agency anticipates future submissions to be timely and accurate without continuous changes to balance sheet accounts. Additionally, The Authority has restructured the accounting team and implemented multiple internal controls, policy and procedures over financial reporting. To ensure a timely audit, the finance team and the auditors maintain clear and detailed communication throughout the entire process. Additionally, confirm that the auditors have sufficient capacity to complete the audit within the agreed-upon timeline.

View Audit 358478

Finding 564317 (2024-001)

Significant Deficiency 2024

Adventhealth University

FL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.210 § 200.303

2024-001 – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Significant Deficiency) Criteria: According to 2 CFR 200.210(b), a recipient of Federal awards is required to prepare a SEFA for the period covered by the entity’s financial statement which must include the total Federa...

2024-001 – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Significant Deficiency) Criteria: According to 2 CFR 200.210(b), a recipient of Federal awards is required to prepare a SEFA for the period covered by the entity’s financial statement which must include the total Federal awards expended. In addition, 2 CFR 200.303 requires non-Federal entities to, among other things, establish, document, and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Effective internal controls should include procedures to ensure expenditures are properly reported on the SEFA. In addition to providing an accurate SEFA, an organization must also be able to demonstrate that it has a system of internal control that supports the preparation of the SEFA. Condition: The University did not have an adequate process in place to prepare and review its SEFA. Cause: The University’s internal control process for preparing the SEFA did not include review and approval of the SEFA prior to providing it to the auditor. Effect: Failure to accurately report federal expenditures on the SEFA could result in noncompliance with federal regulations. Recommendation: We recommend the University establish, document, and maintain effective internal controls over the preparation of the SEFA. At a minimum, an organization should be able to show documentation that the SEFA was reviewed and approved by an individual who was not directly involved with the initial preparation of the SEFA. The review process should include checking both the reported expenditures of federal awards and the assistance listing numbers reported for each grant program. Action Taken: Management has put in place the following procedures: We will establish, document and maintain effective internal control over Federal awards by performing reconciliation of federal funds at the end of each trimester. The account reconciled will be listed on the SEFA. The Director of Financial Aid will be responsible for preparing the SEFA. It will be reviewed and re-reconciled by the Business Systems Analyst and the FA Asst. Director. Reports used to reconcile come from our Sonis system and are the Award Summary Detail and the Charges and Credits reports. Responsible Party and contact information: Valerie Souza, FA Business Systems Analyst and Lynda Swanson, Asst. Director of Financial Aid. Expected Date of Correction: At the end of each trimester. Full completion of processes will be at the end of our fiscal year/calendar year when audit preparation begins.

View Audit 358473

Finding 564315 (2024-002)

Significant Deficiency 2024

Adventhealth University

FL

Special Tests & Provisions Student Financial Aid Reporting

2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as...

2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew in accordance with 34 CFR Section 668.173(b). Condition: From a population of 130 students that officially or unofficially withdrew during the term, we tested 15 students and noted that four students required refund calculations. Funds were returned more than 45 days after the date of determination for all students that required refunds. Cause: Controls are not functioning properly to ensure timely return. Effect: Funds were not timely returned to students or the Department of Education as required. Recommendation: We recommend procedures are put in place to ensure R2T4 calculations are performed timely following the University’s date of determination.Action Taken: Due to a significant change/shortage in staff some R2T4’s were not calculated in a timely manner, however we are currently running the report biweekly avoiding delays in the return of Title IV funds. Reminders are placed on calendars. Attendance policy is undergoing a revision to allow for more consistent totals when calculating the number of days. In addition the process has been automated in Financial Aid software so it will no longer be a manual calculation. Responsible Party and contact information: Lynda Swanson, Asst. Director of Financial Aid, Valerie Souza, FA Business Systems Analyst, and Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: Trimester reconciliation-completion date-end of fiscal year.

View Audit 358473

Finding 564313 (2024-001)

None 2024

Dimock Community Foundation, Inc. and Affiliates

MA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westboro...

June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westborough, MA 01581 Audit period: July 1, 2023 - 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. FEDERAL AWARD FINDING Material Instance of Non-Compliance: Finding 2024-001: Health Center Program Uniform Data System (UDS) Report 2024-001 Assistance Listing Number 93.224/93.527 Health Center Program Cluster Recommendation: We recommend that the Agency enhance controls and monitoring procedures over Federal grant requirements to ensure future reports are submitted on time Action Taken: In 2025, the 2024 UDS submission was managed by the Chief Financial Officer and submitted by February 15th, 2025. All follow-up requests from the reviewer were resolved prior to March 31, 2025. We don't foresee any further issues with future submissions. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Luis Rivera, CFO at 617-442-8800. Sincerely, Luis Rivera, CFO

View Audit 358460

Finding 564310 (2024-001)

None 2024

Bloomingdale School District 13

IL

Questioned Costs Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 358454

Finding 564307 (2024-007)

Significant Deficiency 2024

Jersey City Public Schools

NJ

Reporting

Improve budget monitoring and reporting accuracy for ESSER funds. Ensure district records reflect amounts available for expenditure.

View Audit 358444

Finding 564306 (2024-006)

Significant Deficiency 2024

Jersey City Public Schools

NJ

Student Financial Aid Reporting

Improve budget monitoring and reporting accuracy for grant funds. Ensure district records reflect amounts available for expenditure. Effective July 1, 2025, the district will be implementing LINQ, a web-based financial and human resources management system.

View Audit 358444

Finding 564297 (2024-003)

Material Weakness 2024

Brazos Valley Community Action Programs

TX

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fisca...

CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fiscal year 2022 but certain programmatic changes delayed full completion of corrective action. However, management believes that now-implemented procedures will address the deficiency in future years. PERSON RESPONSIBLE FOR CORRECTION ACTION: James McCullough, Board President ANTICIPATED COMPLETION DATE: September 30, 2025

View Audit 358437

Corrective Action Plans

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