Corrective Action Plans

Finding 381150 (2023-001)

Material Weakness 2023

Catholic Charities, Archdiocese of San Antonio, Inc.

TX

Reporting Internal Control / Segregation of Duties § 200.302 § 200.303

Criteria: 2 CFR Section 200.302 of the Uniform Guidance requires that a non-federal entity provide for accurate, Current, and complete disclosure of the financial results of each Federal award or program. Additionally, 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to ...

Criteria: 2 CFR Section 200.302 of the Uniform Guidance requires that a non-federal entity provide for accurate, Current, and complete disclosure of the financial results of each Federal award or program. Additionally, 2 CFR Section 200.303 of the Uniform Guidance requires the non-Federal entity to establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: Issues identified during our audit procedures over the SEFA and federal grant expenditure reports (SEFA project rollout). Cause: Lack of timely review and oversight of federal project expenditures, including the SEFA rollout report. In addition, the preliminary SEFA and underlying support was not timely reviewed by management after it was prepared by accounting staff. Agency Response: On a monthly basis there will be review on the expenditures to ensure that contractual expenses will be accrued. On a quarterly basis the SEFA rollout report will required to be created by the Financial Data Analyst or designee by the CFO. This report will be created by the 25th of the month after the quarter end. Once the report is created the analysis and review of expenditures to revenues will also occur. Based on the analysis, any discrepancies that are noted will be communicated with the Director of Finance. Those discrepancies will be corrected within 48 hours by the program accountants with the direction of the Director of Finance. In the event that the staff fails to make the corrections there will be disciplinary action. By the 30th of the month the report will be given to the CFO for review and approval. Responsible staff will be Lisette DeLeon, CFO, Cynthia Timm, Director of Finance, various staff, Program accountants, and Boubacar Traore, Financial Analyst. This process will begin January 2024 and be fully implemented by February 2024.

View Audit 295879

Finding 381149 (2023-007)

Material Weakness 2023

Central School District No. 104

IL

Reporting

Finding #2023-007 - All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2024 Corrective Action...

Finding #2023-007 - All recipients of federal awards are required to be able to create a Schedule of Expenditures of Federal Awards. Contact for corrective action: Dr. Gabrielle Rodriguez, Superintendent District’s response: Concur Anticipated completion date: June 30, 2024 Corrective Action: The District agrees with this finding and will implement the following: • Management will implement a process to properly record and account for federal expenditures.

View Audit 295874

Finding 381132 (2023-003)

Material Weakness 2023

Helix Network of Educational Choices

LA

Reporting Allowable Costs / Cost Principles § 200.302 § 200.508 § 200.510

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Sinc...

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Since their inception, the Academies had outsourced its accounting function to an outside company. Management has now moved that function in-house and hired a full-time finance director to oversee all accounting functions. The finance director will be responsible for monitoring all financial policies and procedures. Responsible Person: Preston Castille, Jr., Helix Community Schools, President Anticipated Remediation Date: Fiscal year ended June 30, 2024

View Audit 295868

Finding 381124 (2023-003)

Significant Deficiency 2023

St Anthony Regional Hospital & Nursing Home

IA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allow...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allowable Cost/Cost Principles and Reporting Finding Summary: The Hospital did not have evidence of formal review and approval over tracking of expenditures and lost revenue calculation that were claimed for the program. The Hospital’s lost revenue calculation for Period 4 was also reported under Option II when it should have been reported under Option III. In addition, there was no evidence retained that the Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420733472 was reviewed or approved by an individual separate from the preparer prior to submission. These errors were not noted during testing of the Phase 5 report. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. The Hospital has reviewed the internal controls and implemented improvements related to allowability of all federal cost claimed, including those regarding the identification of duplicate items and approved costs. This was implemented prior to submitting the Phase 5 report. Anticipated Completion Date: September 5, 2023

View Audit 295863

Finding 381122 (2023-002)

Significant Deficiency 2023

St Anthony Regional Hospital & Nursing Home

IA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 ...

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #10.766 & 93.498 Compliance Requirement: Other – Preparation of Schedule of Expenditures of Federal Awards Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. Eide Bailly LLP was requested to draft the schedule. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on SEFA reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost but will continue to evaluate on a regular basis. Anticipated Completion Date: Ongoing

View Audit 295863

Finding 381106 (2023-001)

Material Weakness 2023

Western Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-001 - Inadequate Internal Control over Student Enrollment Reporting Planned Corrective Action: The University agrees with the finding. The responsibility of reporting enrollment has been transitioned to a centralized office on campus. Internal controls have been put in place to...

Finding Number: 2023-001 - Inadequate Internal Control over Student Enrollment Reporting Planned Corrective Action: The University agrees with the finding. The responsibility of reporting enrollment has been transitioned to a centralized office on campus. Internal controls have been put in place to ensure enrollment is reported accurately/timely moving forward. Contact person responsible for corrective action: Roberta Smith Anticipated Completion Date: 06/30/2024

View Audit 295860

Finding 381091 (2023-006)

Significant Deficiency 2023

Epilepsy Foundation of America

MD

Reporting Internal Control / Segregation of Duties

The reports to the CDC are provided in quarterly meetings. We were able to provide these reports to the Auditors and are now receiving these reports from the program office so that they can be maintained in a file which can be used for audit purposes.

View Audit 295841

Finding 381087 (2023-002)

Material Weakness 2023

Epilepsy Foundation of America

MD

Reporting

EF is strictly enforcing a policy that AMEX receipts from staff are due three days after the statement is posted to ensure all expenditure information is received and recorded timely for purposes of inclusion in the SEFA.

View Audit 295841

Finding 381086 (2024-001)

None 2023

Pine Grove Area School District

PA

Reporting Internal Control / Segregation of Duties

The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication between the Federal Programs Coordinator (who was also the Director of Curriculum at that time who is no longer emp...

The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication between the Federal Programs Coordinator (who was also the Director of Curriculum at that time who is no longer employed in the District) and the Business Administrator. ln order to appropriately and completely expend various streams of ESSERs funding, the Curriculum Director revised his budget multiple times, moving expenditures that were originally budgeted to be expended from one grant to another grant. Although all the Federal funding received was expended on qualifying and appropriate expenditures, the failure occurred when the former Federal Programs Coordinator did not inform the Business Manager that he was making these numerous budget adjustments. As such, the final Quarterly Cash Reports as of June 30, 2023 were filed with incorrect amounts. Corrective Actions: Prior to the local audit as of 6130123, the Business Manager and new Federal Programs Coordinator (who is also the new Curriculum Director) identified that the budget transfers discussed above were not communicated properly. lt was also determined that all expenditures charged against the grants were appropriate and allowed. ln order to prevent this from occurring again in the future, the Business Manager and Federal Programs Coordinator now meet monthly to discuss the status of all Federal Funding, to discuss any and all planned expenditures to ascertain their allowability and to ensure compliance under the Federal Grants, and to verify that the Federal Program Coordinator's internal budget exactly matches what is recorded in the District's accounting system.

View Audit 295839

Finding 381051 (2023-002)

None 2023

South Central Regional Transit District

NM

Reporting

Staff were not aware of the need to conduct the work required and as such did not have sufficient time based on the audit fieldwork timeline provided. In the future, the SEFA will be done in advance of the audit schedule to provide sufficient time to execute the work and to coordinate efforts wit...

Staff were not aware of the need to conduct the work required and as such did not have sufficient time based on the audit fieldwork timeline provided. In the future, the SEFA will be done in advance of the audit schedule to provide sufficient time to execute the work and to coordinate efforts with the auditor.

View Audit 295818

Finding 381041 (2023-005)

Material Weakness 2023

Winneshiek Medical Center

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into considera...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into consideration budgeted 340B revenue, but included actual 340B revenue, and did not take into consideration Period 1 questioned costs that were replaced with excess lost revenue. In addition, the calculation was not reviewed and approved by a separate individual outside of the preparer. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813

Finding 381040 (2023-004)

Material Weakness 2023

Winneshiek Medical Center

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: Winneshiek Medical Center claimed expenses that had been reimbursed by another source. The Medical Center is a critical access hospital which means that a portion of their expenditures are covered by Medicare. The Medical Center did not decrease their expenses for the portion that was reimbursed by Medicare. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 reported these expenses that were reimbursed by other sources which made the report inaccurate as well. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813 Questioned Costs: $1

Finding 381039 (2023-003)

Material Weakness 2023

Winneshiek Medical Center

IA

Reporting Material Weakness

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Other Finding Summary: The Medical Center does not have an internal control system designed to provi...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Other Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal. We requested our auditors to assist with the draft of the schedule of expenditures for federal awards. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management Agrees with the Finding. This finding and recommendation is not a result of any change in the Medical Center’s procedures, rather it is due to an auditing standard implemented by the American Institute of Certified Public Accountants. Management feels that committing the resources necessary to remain current on the preparation of the schedule of expenditures of federal awards reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost but will continue evaluating on a going forward basis. Anticipated Completion Date: Ongoing

View Audit 295813

Finding 381035 (2023-001)

Significant Deficiency 2023

Shawano Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 295805

Finding 381015 (2023-008)

Material Weakness 2023

Inglewood Unified School District

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from th...

Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Office Managers and Data Clerks need comprehensive training sessions on the importance of the removal of students from a graduation cohort as a federal requirement. These sessions will specifically focus on imparting knowledge about acceptable documentation for the removal of students from a graduation cohort. Staff members will receive guidance on the proper documentation required for various cohort codes, aiming to enhance accuracy in cohort reporting. Secondly, the district will actively support school sites in establishing a record retention process. This involves ensuring that when a student is removed from the graduation cohort, there is consistent and substantiated documentation in place in a centralized drive that can be accessed by all stakeholders. The emphasis lies on maintaining accurate and accessible records to support cohort reporting.

View Audit 295781

Finding 381014 (2023-002)

None 2023

Chaney-Monge School District No. 88

IL

Reporting

Management will review and submit the reports within the required period going forward.

View Audit 295779

Finding 381008 (2023-001)

Significant Deficiency 2023

Boston University

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Reference: 2023-001 Reporting Finding: Forty-five students were identified during the audit where the disbursement date in the Common Origination and Disbursement (COD) system did not match the date the funds credited to the student’s account. Although the funds were credited within 5 days, the disb...

Reference: 2023-001 Reporting Finding: Forty-five students were identified during the audit where the disbursement date in the Common Origination and Disbursement (COD) system did not match the date the funds credited to the student’s account. Although the funds were credited within 5 days, the disbursement date in COD was not updated to reflect the actual date the funds credited to the student’s account and therefore did not meet the COD reporting rules. Contact Person: Julie Wickstrom, Assistant Vice President for Financial Assistance & Student Employment Corrective action: Boston University Financial Assistance has improved its quality controls to ensure these dates match and has taken steps to mitigate this reporting issue. To this end BU Financial Assistance is committed to the following action steps: 1. The COD disbursement schedule has been changed to only occur during defined business hours and only on defined days of the week (Monday and Wednesday). This change to the disbursement schedule allows BU to make sure the COD disbursement date is the same date as the federal financial aid credits to the individual student account. 2. Beginning with the 2024/2025 academic year, Boston University will transition from a homegrown mainframe system to PeopleSoft Campus Solutions. This system will allow us to more easily schedule jobs that ensure that the disbursement date in COD reflects the date the funds actually credit to the student’s BU student account. 3. Boston University will better utilize the COD reconciliation reports to monitor COD disbursement date inconsistencies with student account credits and make updates to COD when inconsistencies occur. This finding was also identified during a 2023 Department of Education Program Review and the corrective action plan was implemented at that time.

View Audit 295722

Finding 381004 (2023-006)

Material Weakness 2023

Greater Clark County Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deput...

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deputy Superintendent and Grant Administration khartlage@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The reimbursement request was submitted by grant department without a second review. New procedures now in place requires the grant department to submit data to business office. The business office reviews the data and prepares the reimbursement request. The request is then submitted back to grant office and the request is verified by grant administrative team, then verified by the deputy treasurer and finally the CFO. This control will assist in preventing errors in submissions. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380993 (2023-003)

Significant Deficiency 2023

Greater Clark County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-003 – Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater ...

Finding 2023-003 – Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The FSMC Food Service Director will ensure that they obtain a secondary review signature by the Deputy Treasurer to ensure accuracy of the reimbursement claim. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380975 (2023-003)

Significant Deficiency 2023

Birmingham-Southern College

AL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Contact Person: Susan Willard, Interim Director of Records Corrective Action: The College acknowledges the finding of certain students’ enrollment status changes were not reported timely or accurately to NSLDS in a timely manner to include the proper corrections to their enrollment status. The Col...

Contact Person: Susan Willard, Interim Director of Records Corrective Action: The College acknowledges the finding of certain students’ enrollment status changes were not reported timely or accurately to NSLDS in a timely manner to include the proper corrections to their enrollment status. The College experienced a glitch in its ERP system update that impeded the timeliness and made it difficult to retrieve students' data. This issue has since been corrected and the College is submitting the required data to the National Student Clearinghouse in a timely manner. Anticipated Completion Date: May 31, 2024

View Audit 295700

Finding 380970 (2023-005)

None 2023

Birmingham-Southern College

AL

Student Financial Aid Reporting Internal Control / Segregation of Duties

Contact Person: Donald Hollings, Controller Corrective Action: The Finance Office provided Financial Aid with the incorrect amount to report on the annual FISAP for 2022-2023. The amount reported was $22,069,69,744 rather than $19,859,744. The $22,069,744 was inverted and incorrect. The College w...

Contact Person: Donald Hollings, Controller Corrective Action: The Finance Office provided Financial Aid with the incorrect amount to report on the annual FISAP for 2022-2023. The amount reported was $22,069,69,744 rather than $19,859,744. The $22,069,744 was inverted and incorrect. The College will add another level of review before submitting the FISAP to mitigate this type of error. Anticipated Completion Date: May 31, 2024

View Audit 295700

Finding 380969 (2023-004)

Material Weakness 2023

Birmingham-Southern College

AL

Internal Control / Segregation of Duties Reporting § 200.512

Contact Person: Lane Estes, VP for Administration and Interim VP for Finance Corrective Action: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended Ma...

Contact Person: Lane Estes, VP for Administration and Interim VP for Finance Corrective Action: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse. Anticipated Completion Date: March 31, 2024

View Audit 295700

Finding 380965 (2023-008)

Material Weakness 2023

Pinecrest Academy of Northern Nevada

NV

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

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295695

Finding 380948 (2023-005)

Material Weakness 2023

Mater Academy of Northern Nevada

NV

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380945 (2023-004)

Significant Deficiency 2023

Mater Academy of Northern Nevada

NV

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

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the Maintenance of Effort reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff respo...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the Maintenance of Effort reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action:Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Corrective Action Plans

Filters