Corrective Action Plans

Finding 398483 (2023-002)

Significant Deficiency 2023

SD

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2023-002 FINDING: Internal Controls over Financial Reporting Question Cost: None noted. Not considered a material weakness Response: Crazy Horse School Business Office staff will follow auditor’s recommendation. The Business Manager will determine the financial statements, schedule of expenditures o...

2023-002 FINDING: Internal Controls over Financial Reporting Question Cost: None noted. Not considered a material weakness Response: Crazy Horse School Business Office staff will follow auditor’s recommendation. The Business Manager will determine the financial statements, schedule of expenditures of federal awards and related footnotes are free of material misstatement and the audit package is filed timely. The most effective controls lie in the management and the Board of Education’s knowledge of the School’s financial operations. Supervision and review functions will be done continually during all phases of the accounting cycle. Cross training with the Business Office staff will continue to be done. The Business Manager will continue to assist with disclosure information and approve any adjusting entries to the trial balance. She reviews and approves all draft and final copies of the financial statements including disclosures. In light of the guidance of SAS 115, the Business Manager will continue additional and continuing training for herself as well as the designated staff. The goal is still to provide training in government financial reporting and current reporting standards to enable management to continue to take the responsibility for the statements and disclosures. The school will continue their implantation of their new financial policies and take steps to ensure they are being followed. All expenditures will continue be reviewed to ensure they are properly documented, coded, and the expenditures are allowable for grant. Review of paychecks will continue to include recalculation of hours on timesheets and leave accrual calculation. With the continue Covid, Flu Seasons, Weather closures, Funeral closures, and my illness this past year has made it very difficult at times to get things done in a timely manner. We will continue to improve and hope to have a better year. This School’s financial stability is better than it has been for years with a clean opinion and no question costs. We will continue to improve, with our outstanding Business Office Staff, and we will continue to make sure we are on top of the internal controls daily. We are not perfect and there is always room to get better and better! ANTICIPATED COMPLETION DATE: June 30, 2025 PERSON(S) RESPONSIBLE: Leslie Cuny, Business Manager

View Audit 307206

Finding 398457 (2023-006)

Material Weakness 2023

Pana Community Unit School District 8

IL

Reporting Internal Control / Segregation of Duties

03-011-0080-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure function...

03-011-0080-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2023 Corrective Action Plan Finding No.: 2023-_ 006_ Condition: Expenditure functions and objects used to record grant expenditures in the general ledger are not consistent with the expenditure functions and objects used for grant reporting. In addition, general ledger support for each expenditure report submitted is not complete and readily available. Plan: Grant expenditures will be recorded in the same general ledger expenditure functions as are used for grant reporting and supporting general ledger reports will be maintained in District files for all expenditure reports filed. The employees assigned to code grant expenditures and prepare grant expenditure reports will work together to accomplish this. Anticipated Date of Completion: 06/30/2024 Name of Contact Person: Jason Bauer Management Response: Management will implement the auditor's recommendation for the year ended June 30, 2024.

View Audit 307162

Finding 398452 (2023-001)

Significant Deficiency 2023

Northeast Texas Public Health District

TX

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

The Northeast Texas Public Health District (NET Health) will take steps to ensure overall effective grant monitoring and to increase communications between NET Health Grant Managers and the Chief Financial Officer and Chief Executive Officer. The NET Health Leadership Team will discuss any issues du...

The Northeast Texas Public Health District (NET Health) will take steps to ensure overall effective grant monitoring and to increase communications between NET Health Grant Managers and the Chief Financial Officer and Chief Executive Officer. The NET Health Leadership Team will discuss any issues during our weekly Leadership Team meetings to ensure compliance. These weekly meetings will address costs expended within the grant parameters and ensure grant funds will be more evenly expended during the year as appropriate. NET Heatlh will continue to develop effective methods of grant oversight as it finds weaknesses in its processes. To ensure compliance with the period of performance requirements, NET Health will change its processes effectively immediately. Going forward checks will only be prepared, dated, signed, and mailed to vendors after work is completed or items are received. There will be enhanced internal controls by establishing procedures to monitor and ensure timely payment of accrued expenditures, such as regularly accounting for any outstanding checks and actively communicating with vendors on performance requirements. In addition, we will enhance communication and coordination among relevant departments to expedite the payment process while maintaining compliance with grant regulations. George T. Roberts, CEO, and Lawanda Owens, CFO, are the persons responsible for this action plan going forward. NET Health is expected to have this action plan implemented by May 1, 2024.

View Audit 307138 Questioned Costs: $1

Finding 398450 (2023-005)

Significant Deficiency 2023

Nassau Community College

NY

Student Financial Aid Cash Management Reporting

NCC conducted staff training to reinforce requirements for the return of funds within 240 days for all federal award checks returned uncashed. Effective November 2023, we implemented an automated process to assist with identifying federal funds that need to be returned.

View Audit 307129

Finding 398448 (2023-004)

Significant Deficiency 2023

Nassau Community College

NY

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

The HEERF reports are being updated, approved and uploaded to our website.

View Audit 307129

Finding 398446 (2023-003)

Significant Deficiency 2023

Nassau Community College

NY

Student Financial Aid Reporting Significant Deficiency

The attendance process has been moved to the Registrar’s Office and registration status codes for unofficial withdrawals have been created in order for the system to find those students when submitting monthly enrollment reporting to clearinghouse, which is then sent to NSLDS.

View Audit 307129

Finding 398435 (2023-002)

Significant Deficiency 2023

Grameen Foundation

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Views of Responsible Officials: Finance management recognizes the importance of regular account analysis and account reconciliations. In view of the finance department’s staffing constraints, some account reconciliations were performed less frequently. As staffing issues (e.g., learning curve of new...

Views of Responsible Officials: Finance management recognizes the importance of regular account analysis and account reconciliations. In view of the finance department’s staffing constraints, some account reconciliations were performed less frequently. As staffing issues (e.g., learning curve of new hire and return of staff from extended leave) are addressed, the finance team now performs regular account reconciliations as part of the month-end financial reporting close. Specific accounts are flagged for monthly reconciliations, i.e. bank and investment accounts, intercompany accounts, prepaids, advances, receivables and payables. Other accounts with only periodic activity, will be reconciled on a quarterly, mid-year, or yearly basis, as determined.

View Audit 307128

Finding 398432 (2023-005)

Significant Deficiency 2023

Women's Foundation for the State of Arizona

AZ

Reporting Internal Control / Segregation of Duties

The Foundation will work to have the staffed CEO review and sign off on all reports and payroll registers in general with a specific focus on those tied to government grants.

View Audit 307125

Finding 398422 (2023-004)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-004 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete as per the requirement of the HUD audit guide related to tenant security deposits and a responsible official will ensure the process is being followed on a monthly basis. Anticipated Completion Date June 30, 2024

View Audit 307115

Finding 398421 (2023-003)

Significant Deficiency 2023

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-003 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will file HUD Form 9839-B with HUD and ask them to retrospectively approve this form effective February 28, 2023. Anticipated Completion Date June 30, 2024

View Audit 307115 Questioned Costs: $1

Finding 398420 (2023-002)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

Questioned Costs HUD Housing Programs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-002 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit the shortfall of $544 into the reserve for replacement account, as well as the shortfalls for 2019, 2020, 2021 and 2022, as soon as possible and ensure the process is being followed to deposit and reconcile the reserve for replacement account on a monthly basis. Anticipated Completion Date June 30, 2024

View Audit 307115 Questioned Costs: $1

Finding 398419 (2023-001)

Material Weakness 2023

Metro Towers, Inc. St. James Place

MO

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2024

View Audit 307115

Finding 398413 (2023-001)

Significant Deficiency 2023

Wahkiakum School District No. 200

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Wahkiakum School District No. 200 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Wahkiakum School District No. 200 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles Name, address, and telephone of District contact person: Sue Ellyson, Business Manager P.O. Box 398 Cathlamet, WA 98612 (360) 795-3971 Corrective action the auditee plans to take in response to the finding: The District will be more prompt in requesting refunds. Anticipated date to complete the corrective action: The refund was requested 3/1/24 and received 3/15/24.

View Audit 307112 Questioned Costs: $1

Finding 398402 (2023-001)

Material Weakness 2023

South Kitsap School District No. 402

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Andrea Cooper 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective...

Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Andrea Cooper 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action the auditee plans to take in response to the finding: The District was compliant with federal wage rates and will ensure that all public works projects funded with federal funds have appropriate contract language included in order to comply with all federal wage rate requirements. Anticipated date to complete the corrective action: Immediately.

View Audit 307099

Finding 398388 (2023-002)

Significant Deficiency 2023

Cambridge College

MA

Student Financial Aid Reporting Significant Deficiency

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar’s Office Anticipated completion date – Complete Corrective Action The Registrar’s office will ensure proper controls and processes are in place to ensure program-level effective date information is prop...

Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar’s Office Anticipated completion date – Complete Corrective Action The Registrar’s office will ensure proper controls and processes are in place to ensure program-level effective date information is properly and timely submitted to the NSLDS. Timeframe: June through August 2023 Responsible Parties: Amy Cavelier and Robert Wagstaff Registrar management and staff worked with the College’s Student Information Systems and IT departments to verify when and how the conflicting program-level effective dates were entered. It appeared that the data originating from Jenzabar was correct. Discrepancies were created during the NSC error cleaning process, and data including those discrepancies were reported to the NSC and subsequently the NSLDS. Registrar’s Office management and staff worked with the NSLDS to obtain final student data reports which were compared to the monthly student data files originally submitted to the NSC, prior to error correction, to identify the discrepancies and the cause of the data errors. The College transitioned the enrollment reporting responsibility to another member of the Registrar’s Office. This transition included formal training on the Jenzabar student information system, with a particular focus on NSLDS data reporting, as well as the NSC and NSLDS data submission processes.

View Audit 307070

Finding 398375 (2023-002)

Significant Deficiency 2023

Adams County, Illinois

IL

Reporting § 200.328

The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2024.

View Audit 307043

Finding 398364 (2023-002)

Significant Deficiency 2023

Brazos Valley Council on Alcohol and Substance Abuse

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

BVCASA agrees and has already taken corrective action by reconfiguring the system to break out reportable and nonreportable expenditures to ensure the appropriate amount of indirect costs is reported as well as performing a more detailed review of the indirect cost allocation each month.

View Audit 307039 Questioned Costs: $1

Finding 398363 (2023-001)

Material Weakness 2023

Winslow Residential Hall, Inc.

AZ

Reporting § 200.512

The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was...

The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was relayed to BIE Grants Management. Since, WRHI has submitted the SF425's according to BIE Reporting Due Dates for TCS Navajo Schools & Dormitories.

View Audit 307038

Finding 398336 (2023-001)

Material Weakness 2023

Adirondack Community Action Programs, Inc.

NY

Reporting Material Weakness Matching / Level of Effort / Earmarking

Name of auditee: Adirondack Community Action Programs, Inc. TIN: 14-1490418 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: June 1, 2022 - May 31, 2023 CAP prepared by: Alan Jones ajones@acapinc.org Finding 2023-001 Adirondack Community Action Programs Inc. (ACAP) is committed to...

Name of auditee: Adirondack Community Action Programs, Inc. TIN: 14-1490418 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: June 1, 2022 - May 31, 2023 CAP prepared by: Alan Jones ajones@acapinc.org Finding 2023-001 Adirondack Community Action Programs Inc. (ACAP) is committed to addressing the finding highlighted in the Independent Auditor's Report on Compliance regarding late filing of the Data Collection Form. We recognize the importance of timely reporting for organizational compliance. We were fortunate to receive significant additional unexpected financial resources in the year in question to assist with COVID recovery and support for our work in Child Care. These additional resources were welcomed, but created a temporary significant increase in the workload for our business office. We pride ourselves on our internal controls and comprehensive financial procedures and expect this delay to be isolated to the year in question. As in the past, ACAP will: • Ensure adequate staffing levels given the increases we have been experiencing in annual revenue. • Continue to review our internal processes related to financial reporting and filing deadlines. Identify any bottlenecks or inefficiencies contributing to the delays. • Continue to foster effective communication channels among team members responsible for financial reporting. Continue to ensure everyone understands their roles and responsibilities in meeting filing deadlines. • As always encourage training and development opportunities for staff. • Consider engaging external consultants or advisors to provide guidance around best practices. • Continue to foster a culture of continuous improvement within the organization. Encourage feedback from staff members on ways to streamline processes and identify opportunities for improvement. By implementing these corrective actions, ACAP is confident that we can address this late filing finding and strengthen our financial reporting practices moving forward. We are committed to ensuring timely and accurate reporting to uphold the trust and confidence of our stakeholders.

View Audit 307006

Finding 398335 (2023-002)

Significant Deficiency 2023

Texarkana Arkansas School District

AR

Internal Control / Segregation of Duties Reporting

The District will contact DESE to determine if further steps are needed. The Assistant Superintendent of Student Services will facilitate this action.

View Audit 307003

Finding 398332 (2023-002)

Significant Deficiency 2023

Goodwill Industries International, INC

MD

Subrecipient Monitoring Reporting Significant Deficiency

Management concurs with this recommendation. GII Mission Team plans to complete the FFATA reporting on its Subaward Reporting System (FSRS) for the Federal Communications Commission grant (FCC). The team will provide training to relevant staff on GII’s New Grant Start Up checklist from the GII Grant...

Management concurs with this recommendation. GII Mission Team plans to complete the FFATA reporting on its Subaward Reporting System (FSRS) for the Federal Communications Commission grant (FCC). The team will provide training to relevant staff on GII’s New Grant Start Up checklist from the GII Grant Management Toolkit that requires a review of Grant Terms and Conditions including the FFATA reporting requirement for federal grants, and training on the process for reporting the FFATA on FSRS. This includes collection of required elements, such as the UEI number, congressional districts zip codes, and level of Federal grants received from subrecipients. Additionally, the supervisor must review and approve the report before submission. Confirmation of successful submission is required for the grant records. GII will review grant startup checklist within 30 days of receipt of grant with program manager and grant accounting staff to ensure all required activities are completed. The team will ensure that the grant start up process is followed with all new federal grants. With the described action plan, GII will strengthen supervision and review controls over evaluating subawards for reporting requirements under FFATA and tracking whether reporting occurs timely and accurately. Persons Responsible for Corrective Action: Martin Scaglione Kristin Pratt Chief Mission Officer Sr. Director Grant Operations and Administration Implementation of the Correction Action Plan: All corrective actions will be completed by June 30, 2024.

View Audit 306999

Finding 398297 (2023-004)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Equipment & Real Property Management Significant Deficiency

17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. ...

17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.

View Audit 306983

Finding 398290 (2023-003)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Significant Deficiency

16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corre...

16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.

View Audit 306983

Finding 398284 (2023-002)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Significant Deficiency

15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent ...

15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent changes were made once new expenditure information was recorded and the SEF A was appropriately updated. c. This was implemented as of February 2024.

View Audit 306983

Finding 398278 (2023-001)

Significant Deficiency 2023

Eugene School District 4j

OR

Reporting Subrecipient Monitoring Significant Deficiency

14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequen...

14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequent documentation was received during the audit process. This documentation has been noted for any future disbursements to ensure proper documentation is received beforehand. c. This was implemented as of March 2024

View Audit 306983

Corrective Action Plans

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