Corrective Action Plans

Finding 513818 (2024-001)

Significant Deficiency 2024

The Children's Home of Poughkeepsie, Inc.

NY

Reporting

Views of the Responsible Officials and Planned Corrective Actions: CHP underwent a transition in Fiscal leadership during this fiscal year. In addition, CHP was assigned a new Grant Management Specialist that rejected FFR reports for missing information that was not previously provided. Corrections ...

Views of the Responsible Officials and Planned Corrective Actions: CHP underwent a transition in Fiscal leadership during this fiscal year. In addition, CHP was assigned a new Grant Management Specialist that rejected FFR reports for missing information that was not previously provided. Corrections were made following the rejections and the resubmission dates were updated with the latter date. CHP will continue to utilize a recurring calendar reminder.

View Audit 331784

Finding 513797 (2024-004)

Significant Deficiency 2024

School of Excellence in Education

TX

Cash Management Reporting School Nutrition Programs

No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation ...

No. 2024-004 Subject: Reporting - Significant deficiency in internal control over compliance Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: Management will implement internal controls related to documentation of approval for all monthly NSLP claims for reimbursement prior to submission. We will establish a formalized procedure to ensure that all monthly claims for reimbursement undergo documented management review and approval before submission. This procedure will clearly define the review process and designate responsible personnel for each step to maintain accountability. All reviewed and approved claims will be accompanied by signed documentation as evidence of compliance. All Food Service personnel involved in the reimbursement submission process will receive training on the new procedure to ensure understanding and adherence to the documentation requirements.

View Audit 331756

Finding 513795 (2024-003)

Significant Deficiency 2024

School of Excellence in Education

TX

Allowable Costs / Cost Principles Cash Management Reporting

No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage i...

No. 2024-003 Subject: Allowable costs - Significant deficiency in internal control over compliance and compliance finding. Name of Contact Person: Ingmar Berg, CFO Phone Number: (480) 270-5438 x1091 Anticipated Completion Date: June 30, 2025 Corrective Action: We will review the funding percentage in the accounting system to the approved percentages in the semi-annual time and effort logs to verify accuracy. These improved internal procedures will provide proper compliance over allowable costs. Annual audit of all grant-funded employee positions at the start of each school year, reviewed by grants team, HR, and accounting to verify accuracy of all employee costing allocations to grants.

View Audit 331756

Finding 513794 (2024-001)

None 2024

McFarland Unified School District

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

The ESSER III 2024 Fall Report submitted to the California Department of Education on October 15, 2024, reflected the correction made to include the credit not reported on the prior ESSER III quarterly report. The Business Department has been added as an additional reviewer prior to submission.

View Audit 331746

Finding 513770 (2024-003)

Significant Deficiency 2024

Childfund International, USA

VA

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of p...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of proper period end cut-offs with the Accounting and Grants Teams. Moving forward, the Grants and Project Management team will discuss expense cut-offs during the kick-off meetings and the importance of year-end accruals. The Accounting Department will also provide additional training and reminders around year-end cut-offs and the importance of reviewing invoice dates for accruals that are under our normal threshold of $1,000 USD for grants.

View Audit 331718

Finding 513766 (2024-001)

Significant Deficiency 2024

Rocky Mountain Human Services

CO

Eligibility Reporting Significant Deficiency

As of June 30, 2024, RMHS has implemented procedures to ensure participants are receiving timely notifications for the need to recertify and has taken steps to ensure the client management software is functioning properly.

View Audit 331695

Finding 513760 (2024-001)

Significant Deficiency 2024

St. Catherine University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar's Office partnered with IT to automate the transmission of enrollment and graduation files to the National Student Clearinghouse to avoid late submissions or confusion about which branch the transmission is reporting. They have been set up to be sent on the same day each month, rather than being sent manually by a staff member. Several staff members met with our NSC representative to review the transmission schedule to ensure the selected dates will lead to timely submissions. Name of the contact person responsible for corrective action: Kerri Vickers, Registrar Planned completion date for corrective action plan: December 2024

View Audit 331691

Finding 513740 (2024-004)

Significant Deficiency 2024

Oklahoma Panhandle State University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 ...

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar reviews an error report each month, resolves the errors, and then submits the report to NSLDS. NSLDS responds with an error resolution report, which is then used to resolve any further issues, and confirm the final reporting to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Erin Moore and Dasha Smith Planned completion date for corrective action plan: December 15, 2024

View Audit 331630

Finding 513706 (2024-002)

Material Weakness 2024

Riley House Non-Profi Housing Corporation

MA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.510

Planned Corrective Action: Management will develop internal controls and oversight over the schedule of expenditures of Federal awards. Contact Person: Name: Brianne Hoelschen Title: Controller Phone: (617) 209-5222 Email: bhoelschen@maloneyproperties.com Anticipated Completion Date:...

Planned Corrective Action: Management will develop internal controls and oversight over the schedule of expenditures of Federal awards. Contact Person: Name: Brianne Hoelschen Title: Controller Phone: (617) 209-5222 Email: bhoelschen@maloneyproperties.com Anticipated Completion Date: June 30, 2025

View Audit 331612

Finding 513702 (2024-003)

Significant Deficiency 2024

City Colleges of Chicago

IL

Reporting Subrecipient Monitoring § 200.303

Condition • For four of the twelve (33.3%) reports tested for the Child Care and Development Block Grant program, City Colleges did not timely submit certain quarterly reports to the grantor. Reports were submitted between one to thirty days late. • For four of the fifteen (26.7%) reports tested f...

Condition • For four of the twelve (33.3%) reports tested for the Child Care and Development Block Grant program, City Colleges did not timely submit certain quarterly reports to the grantor. Reports were submitted between one to thirty days late. • For four of the fifteen (26.7%) reports tested for the Coronavirus State and Local Fiscal Recovery Funds, City Colleges did not timely submit certain quarterly and close-out reports to the grantor. Reports were submitted between one to two days late. Cause Submission delays were a result of poor time management and breakdowns in communication between PIs, grantor, and the District Office Institutional Resource Development Team. Corrective Action Taken or Planned Institutional Resource Development (IRD) team is fully staffed. IRD launched a comprehensive Grants Management Platform, which will assist with tasks and reporting timeline reminders. Principal Investigators (PIs) will meet with Grant Managers to finalize reports. The managers will review the reports prior to submission to the funders in a timely manner. Contact Person: Lizz Gardner, Associate Vice Chancellor, Institutional Resource Development Anticipated Completion Date: November 30, 2024

View Audit 331604

Finding 513700 (2024-002)

Significant Deficiency 2024

City Colleges of Chicago

IL

Student Financial Aid Subrecipient Monitoring Reporting § 200.303

Finding 2024-002 – Enrollment Reporting Condition • For one out of sixty students tested (2%) who withdrew from City Colleges, the students’ withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution’s records. Also, th...

Finding 2024-002 – Enrollment Reporting Condition • For one out of sixty students tested (2%) who withdrew from City Colleges, the students’ withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution’s records. Also, the student’s program level withdrawal was not reported to NSLDS within 60 days. • For one out of sixty students tested (2%) who withdrew from City Colleges, the student’s withdrawal date reported to the NSLDS for campus level was not reported to NSLDS within 60 days. • For two out of sixty students tested (3%) who withdrew from City Colleges were not reported to NSLDS within 60 days. Cause CCC sends enrollment files of all students to National Student Clearinghouse (NSC) monthly, who then reports CCC enrollment data to National Student Loan Data System (NSLDS). It was discovered that two of the errors occurred due to an update in NSLDS and CCC was not aware the update caused missing files. In the other instances files were sent in late February, but not corrected within NSC until March 5th thus, it missed the beginning of the March roster. Corrective Action Taken or Planned CCC will work with NSC to monitor future updates and ensure files are accurately shared with NSLDS. Records, Financial Aid, Decision Support and OIT continue to meet bi-weekly to review and update the enrollment reporting logic to ensure the dates for student enrollment actions align at the campus level and the program level. In addition, the compliance team will monitor updates and announcements from NSC regarding file errors to ensure timely updates are submitted. Contact Person: Laura Clark, Associate Vice Chancellor, Academic Systems and Tiffany Morrison, Associate Vice Chancellor, Financial Aid Anticipated Completion Date: December 20, 2024

View Audit 331604

Finding 513678 (2024-005)

Significant Deficiency 2024

Great Hearts America - Texas

TX

Reporting

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA, reconcile the federal expenditures to the federal program revenue o...

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA, reconcile the federal expenditures to the federal program revenue on a routine basis, and formalize the independent review process for the SEFA and grant billings. Planned corrective action: The Senior Director of Federal Programs is now reporting to the Vice President of Finance. She will work with the accounting team to identify and reflect all federal programs on the SEFA, including assuring the federal expenditures are reconciled to the federal program revenue on a routine basis, and she will perform an independent review process for the SEFA and grant billings. Responsible officer: Kevin Byrne, Vice President of Finance Estimated completion date: January 1, 2025.

View Audit 331593

Finding 513677 (2024-004)

Significant Deficiency 2024

Great Hearts America - Texas

TX

School Nutrition Programs Internal Control / Segregation of Duties Reporting

Findings #2024-002 and #2024-004 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Cont...

Findings #2024-002 and #2024-004 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Contract #’s: 202423N109946 and 202222N109946, U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Reemphasize the need for timely analysis and reconciliations of the balance sheet accounts. Planned corrective action: The School will perform timely analysis and reconciliation of the balance sheet accounts in accordance with the organization’s policies and procedures. Responsible officer: Kevin Byrne, Vice President of Finance. Estimated completion date: January 1, 2025.

View Audit 331593

Finding 513674 (2024-001)

Significant Deficiency 2024

The Meadows

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting princples. Planned Completion Date: Not Applicable.

View Audit 331583

Finding 513673 (2024-001)

Significant Deficiency 2024

Realife Cooperative of St. Peter

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 331582

Finding 513671 (2024-001)

Material Weakness 2024

Bronx Charter School for Better Learning

NY

Subrecipient Monitoring Cash Management Reporting

Recommendation It is recommended that the Charter School implement procedures to ensure the reporting of expenditures is accurate in the Education Stabilization Fund Annual Reporting. This will ensure the information is shown in accordance with the instructions for the NYSED report and the related U...

Recommendation It is recommended that the Charter School implement procedures to ensure the reporting of expenditures is accurate in the Education Stabilization Fund Annual Reporting. This will ensure the information is shown in accordance with the instructions for the NYSED report and the related U.S. Department of Education requirements. Management response We agree with the findings and recommendation. We will implement procedures to ensure that future reporting of expenditures on this required report is accurate. Corrective Action Nicole Tennant, Director of Finance, will establish a standardized procedure for reporting expenditures in the Education Stabilization Fund to ensure all required information is captured accurately and in compliance with the reporting guidelines. Nicole Tennant and relevant staff members involved in the preparation of the report will undergo additional training on the specific NYSED and U.S. Department of Education reporting requirements to ensure full understanding and adherence to the guidelines. Prior to submission, an internal review process will be instituted, where reports will be cross-checked to ensure accuracy and compliance. Nicole Tennant will improve documentation and maintain proper records to support all expenditure entries.

View Audit 331578

Finding 513661 (2024-002)

Significant Deficiency 2024

Vanguard University of Southern California and Affiliates

CA

Student Financial Aid Subrecipient Monitoring Reporting

FINDING 2024-002 – Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: An undergraduate student in a year-round program was reported to National Student Clearinghouse (NSC) as a student for whom summer term was nonst...

FINDING 2024-002 – Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control Over Compliance Corrective Action Plan: An undergraduate student in a year-round program was reported to National Student Clearinghouse (NSC) as a student for whom summer term was nonstandard. Non-standard summer term students are not reported to NSC over summer if they are not enrolled. Since this student was in a year-round program, the student should have been reported with summer as a standard term. Based on Vanguard’s NSC transmission schedule, had this student’s NSC Branch been classified correctly, the student would have been in a NSC transmission standard term data file and reported within 30 days of the enrollment adjustment. Annually, the Registrar’s Office will review all programs to ensure that year-round program students are reported to NSC with summer as a standard term. The assistant registrar who is responsible for both NSC reporting and updating program degree audits will manage this process with the dean of academic records oversight. The Registrar’s Office will create a column in the annual degree audit log that indicates standard/non-standard classification has been properly determined and set up correctly in the student information system for accurate reporting to NSC. A sample set of students within each NSC transmission will be checked following transmission in NSC by the Registrar’s Office and NSLDS by the Financial Aid Office to ensure that enrollment status is accurate. Name of Contact Person: Julie Cowen, Dean of Academic Records, 714-662-5204 Projected Completion Date: Program review for standard/non-standard classification for 2024-25 was completed on October 28, 2024 and will be completed annually in March-April beginning in 2025.

View Audit 331568

Finding 513616 (2024-001)

Material Weakness 2024

Calvary University

MO

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition Found: The bi-monthly National Student Loan Database System (“NSLDS”) Enrollment Reporting Summary Reports were not updated and returned to NSLDS during the year ended June 30, 2024. Therefore, student enrollment status changes were not reported timely to NSLDS. Corrective Action Plan: Man...

Condition Found: The bi-monthly National Student Loan Database System (“NSLDS”) Enrollment Reporting Summary Reports were not updated and returned to NSLDS during the year ended June 30, 2024. Therefore, student enrollment status changes were not reported timely to NSLDS. Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Director of Financial Aid or business office staff will update the enrollment status for all students who obtained Federal Direct Student Loans from the University. The University will review its contract with their third-party financial aid administrator. The University will update their policies and procedures as needed. Anticipated Completion Date: The corrective action will be completed by December 31, 2024. Contact Person: Tasha Young, CFO 816-425-6151

View Audit 331527

Finding 513609 (2024-006)

Significant Deficiency 2024

Cleveland State University

OH

Cash Management Procurement, Suspension & Debarment Subrecipient Monitoring

Name of the contact person responsible for corrective actions planned: Nicole Addington Chief Financial Officer Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3613 E-mail: naddington@csuohio.edu Corrective actions planned: During the audit, management reported that...

Name of the contact person responsible for corrective actions planned: Nicole Addington Chief Financial Officer Cleveland State University 2121 Euclid Avenue Cleveland, OH 44115 Phone: 216.687.3613 E-mail: naddington@csuohio.edu Corrective actions planned: During the audit, management reported that they had discovered that one individual violated existing University policy and misused a Purchasing Card (P-Card) resulting in unauthorized and unallowable purchase totaling $85,258. The purchases had limited supporting documentation, no management approval and a business purpose could not be validated. The individual utilizing the P-Card admitted he was using it for personal use and was terminated. Of the identified purchases $79,772 were charged to a federal grant. Subsequent to the draw down of federal funds management identified the misuse and immediately adjusted a subsequent request effectively reimbursing the federal funding source for funds received. Internal audit then performed testing over a sample of P-Card transactions and identified 51% of the transactions tested lacked supervisory review and approval. Their testingwas limited to a certain division which was considered to have risk of this occurring. RSM performed testing over the full population of P-Card transactions and identified 2 instances of monthly P-Card statements not being approved by the employee’s supervisor in a timely manner. Management will conduct a comprehensive review of current P-Card transactions, revise the training program for P-Card holders and enhance the monitoring and approval processes to prevent future misuse. Anticipated completion date: March 2025

View Audit 331516

Finding 513576 (2024-002)

Material Weakness 2024

Woodbury University

CA

Student Financial Aid Subrecipient Monitoring Material Weakness

Woodbury University Corrective Action Plan For the Year Ended June 30, 2024 Agency: U.S. Department of Education Name of Federal Program or Cluster: Student financial assistance cluster Award Year: 2023-2024 Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting – Material Weakness ...

Woodbury University Corrective Action Plan For the Year Ended June 30, 2024 Agency: U.S. Department of Education Name of Federal Program or Cluster: Student financial assistance cluster Award Year: 2023-2024 Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting – Material Weakness in Internal Control Over Compliance Conditions: From a system generated population of 119 students who received federal aid and either graduated, withdrew, or changed their permanent address during the year ended June 30, 2024, auditors selected a sample of 17 students who received direct loans. The enrollment information and withdrawal or graduation date per the Woodbury University’s records were compared to the information reported to NSLDS in order to determine if status changes were reported accurately and within the required timeframes. Of the 17 students selected for testing, 17 were not reported to the NSLDS within the required timeframe and had an incorrect status reported to the NSLDS. Corrective Action Plan: If the student is planning to leave the University. Students must withdraw from all classes before the withdraw date. Also, the students must circulate their form to the listed departments for a signature. The issue is something this was completed by email with several forms for the same student. We will work with Redlands to create a Soft Doc/ electronic withdraw form which can be completed by the student on line. This form will be accessible to the offices listed on the form paper. Also, this will aid in the Registrar's Office and Financial Aid to have more accurate record of the students who have completed the withdraw process. Name of Contact Person: Verletta Jackson, Registrar, (818) 252-5277 Projected Completion Date: Spring 2025

View Audit 331458

Finding 513575 (2024-001)

Significant Deficiency 2024

Northeast Iowa Mental Health Center

IA

Internal Control / Segregation of Duties Reporting

To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit p...

To: U.S. Department of the Treasury Northeast Iowa Mental Health Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs, 123 W. Water Street, Decorah, IA 52101 Audit period: Year ended June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT. U.S. Department of the Treasury: Internal control deficiency: Federal Assistance Listing Number 93.696 Certified Community Behavioral Health Clinic Expansion Grants Internal control deficiency: See Finding 2024-001 Recommendation: We realize that with a limited number of office employees, segregation of duties is difficult. However, the Center should review the operating procedures to obtain the maximum internal control possible under the circumstances. The Center should also consider the potential consequence of reliance on one person for financial, grant and payroll reporting. Action Taken, This issue is reviewed annually through the audit review with the Board of Directors. This size of the Center prevents further segregation of duties. Anticipated Date of Completion: June 30, 2025. In the U.S. Department of the Treasury have questions regarding this plan, please call Bonnie Johnson, MIS Director, at 563-382-3649. Sincertly yours, (signed Bonnie Jonson), Bonnie Johson Northeast Iowa Mental Health Center MIS Director cc: Brent V Berns, CPA

View Audit 331450

Finding 513573 (2024-002)

Material Weakness 2024

Dekalb Preparatory Academy

GA

Reporting § 200.502 § 200.510

RECOMMENDATION: Marshall Jones recommends that the School establish a process to track the expenditures of federal awards during the year, including awards for which purchases are made on the School’s behalf by the passthrough grantor. This will better enable the School to timely prepare a complete ...

RECOMMENDATION: Marshall Jones recommends that the School establish a process to track the expenditures of federal awards during the year, including awards for which purchases are made on the School’s behalf by the passthrough grantor. This will better enable the School to timely prepare a complete and accurate SEFA. RESPONSE: DeKalb Preparatory Academy intends to hire a Chief Financial Officer (CFO) to oversee financial operations. The CFO will be responsible for ensuring accurate tracking and management of all revenues and expenditures, including those from state, local, and federal sources.

View Audit 331432

Finding 513572 (2024-001)

Material Weakness 2024

Dekalb Preparatory Academy

GA

Internal Control / Segregation of Duties Reporting

RECOMMENDATION: Marshall Jones recommends that the School receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level revie...

RECOMMENDATION: Marshall Jones recommends that the School receive additional assistance in improving their financial reporting processes from individuals who are familiar with GAAP. Marshall Jones also recommends that management establish policies and procedures to ensure that management level reviews of monthly and annual financial information are performed on a timely basis. RESPONSE: DeKalb Preparatory Academy will enhance its financial policies to strengthen internal controls and implement robust procedures to ensure the accurate reporting of operational results, timely closing of its books, and proper preparation of financial statements in compliance with GAAP. To support these improvements, DeKalb Preparatory Academy intends to hire a Chief Financial Officer who will oversee the development and implementation of these revised policies and procedures.

View Audit 331432

Finding 513567 (2024-001)

Significant Deficiency 2024

Town of Darien, Connecticut

CT

Allowable Costs / Cost Principles Reporting Significant Deficiency

COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagr...

COVID-19 – American Rescue Plan Act – Assistance Listing No. 21.027 Recommendation: design controls to ensure an adequate review process is in place to ensure all reports are reviewed and that the review is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will formalize a review process to ensure all reports are reviewed and that the review is documented and retained. Name(s) of the contact person(s) responsible for corrective action: Jennifer Charneski Planned completion date for corrective action plan: December 31, 2024 If the United States Department of the Treasury has questions regarding this plan, please call Jennifer Charneski 203-656-7334.

View Audit 331418

Finding 513532 (2024-005)

Significant Deficiency 2024

North Kansas City School District No.74

MO

School Nutrition Programs Reporting Significant Deficiency § 200.303

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582...

Identifying Number: 2024-005 Reporting – Significant Deficiency U.S. Department of Agriculture Passed through Missouri Department of Elementary and Secondary Education Child Nutrition Cluster, Assistance Listing No. 10.555 (National School Lunch Program), 10.553 (School Breakfast Program), 10.582 (Fresh Fruit and Vegetable Program) Federal award year 2023-2024 U.S. Department of Education Passed through Missouri Department of Elementary and Secondary Education Education Stabilization Fund, Assistance Listing No. 84.425C (Governor’s Emergency Education Relief Fund), 84.425D (Elementary and Secondary School Emergency Relief Fund), 84.425U (American Rescue Plan-Elementary and Secondary School Emergency Relief), 84.425W (American Rescue Plan-Elementary and Secondary School Emergency Relief-Homeless Children and Youth) Federal award year 2023-2024 Summary of Finding: Criteria: The Uniform Guidance (2 CFR 200.303) requires nonfederal entities receiving federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance retirements. This includes controls to ensure that reports submitted are timely, complete, and accurate. Condition: The District did not have internal controls in place for federal reports to be reviewed for completeness and accuracy prior to submission. Cause: A lack of controls that could reasonably ensure this review had been performed by someone other than the preparer of the information. Effect or potential effect: The potential effect is submitting incomplete or inaccurate reports. Questioned costs: None Context: For all sample selections tested in the major programs, all reports were submitted timely and appeared to be accurate, however, there was no evidence that these reports were reviewed for completeness and accuracy prior to submission. Identification as a repeat finding, if applicable: Not applicable. Corrective Action: To ensure the accuracy of Federal reports/claims, Food service will implement the following procedures: Federal reporting and claims will be reviewed for accuracy and completeness by the Food service director or designee before they are submitted. The food service director or designee will initial report to document this review. Finance department personnel will implement the following procedures for other federal programs: One employee will start the ePeGS process. This employee will forward the documentation that they used to prepare the ePeGS filing to their supervisor. The supervisor will review the documentation and the items entered into ePeGS for accuracy. Once the supervisor is satisfied that the ePeGS filing is correct, he or she will submit the ePeGS filing. This process will be documented in the ePeGS history. Anticipated Completion Date: June 2025 (for the year ending June 30, 2025). Contact Person: Steve Marriott, Controller 816-321-5000 Steve.marriott@nkcschools.org

View Audit 331386

Corrective Action Plans

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