Corrective Action Plans

Finding 564125 (2023-001)

Material Weakness 2023

MO

Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility

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: Gina Rice Position: Director of Accounting Telephone Number: 816-238-4511 ext 131 Federal Agency U.S. Department of Agriculture Federal Program Emergency Food Assistance Program (Food Commodities) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will establish a process to ensure required eligibility documentation is maintained in accordance with federal program requirements which will include periodic monitoring and review performed by personnel not directly involved with program administration. Anticipated Completion Date June 2025

View Audit 358231

Finding 564087 (2023-004)

None 2023

Sanford Housing Authority

NC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2023-004 Activities Allowed or Unallowed – Interprogram Activity Public and Indian Housing – CFDA Number 14.850 Other Matters, Questioned Costs Condition: The Authority has loaned monies from the Public and Indian Housing Program to the COCC. As of September 30, 2023 these loans totaled $349,352. ...

2023-004 Activities Allowed or Unallowed – Interprogram Activity Public and Indian Housing – CFDA Number 14.850 Other Matters, Questioned Costs Condition: The Authority has loaned monies from the Public and Indian Housing Program to the COCC. As of September 30, 2023 these loans totaled $349,352. Recommendation: The Authority should develop a plan based on budgeting and monitoring of COCC expenses to have the ability to reimburse funds to the Public and Indian Housing Program. Action Taken: To restore financial integrity and ensure proper use of COCC funds, the Authority will take the following actions: 1. COCC Optimization and Budget Reform: Develop and implement a proper, balanced COCC budget that reflects actual operating costs and allocates shared services appropriately. Establish budget accountability protocols, including monthly budget-to-actual reviews and variance reporting to the CFO, CEO, and Board. 2. Training and Capacity Building: Provide training for finance staff on COCC operations, HUD’s Asset Management model, and best practices for cost allocation and shared services. Engage external consultants to support financial modeling and long-term sustainability planning for RAD and LIHTC properties. 3. Shared Services Agreement: Formalize a Consulting and Shared Services Agreement to ensure that COCC services are appropriately billed and reimbursed by other programs. Monitor inter-program transactions to ensure compliance with HUD’s financial management requirements. 4. Salary Allocation and Cost Tracking: Conduct a salary allocation study to ensure that staff time is distributed adequately across programs. Implement time-tracking tools and cost allocation methodologies that align with HUD guidance and OMB Uniform Guidance. Effective Date: June 3, 2025 Contact Information Dr. Michael C. Threatt, Chief Executive Officer Sanford Housing Authority 317 Chatham Street Sanford, North Carolina 27330 (919) 776-7655

View Audit 358177 Questioned Costs: $1

Finding 563926 (2023-012)

Material Weakness 2023

Barclay College

KS

Subrecipient Monitoring Material Weakness

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: We will review items not fully implemented. Person Responsible for Corrective Action Plan: Lee Anders, Vice President for Business Services Anticipated Date of Completion: 09/30/25

View Audit 358096

Finding 563920 (2023-010)

Material Weakness 2023

Barclay College

KS

Reporting Student Financial Aid Subrecipient Monitoring

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lee Anders, Vice Pr...

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lee Anders, Vice President for Business Services Anticipated Date of Completion: 09/30/25

View Audit 358096

Finding 563845 (2023-003)

Significant Deficiency 2023

Global Fund to End Modern Slavery

DC

Reporting Subrecipient Monitoring

2023-003 – Reporting Management’s Corrective Action Plan: The federal subaward in question had been mistakenly recorded as a non-USG government grant in the Fund's accounting records by previous Fund financial teams in 2022. As a result, it was omitted from the SEFA. This will not happen in 2024.

View Audit 358064

Finding 563840 (2023-002)

Significant Deficiency 2023

Global Fund to End Modern Slavery

DC

Subrecipient Monitoring Reporting § 200.512

2023-002 – Submission of Data Collection Form Management’s Corrective Action Plan: Management agrees with the finding identified in the audit. The constraint of finance staffing limitations pushed the issuance of the audited financial statements past the September 30, 2024 deadline. We anticipate ...

2023-002 – Submission of Data Collection Form Management’s Corrective Action Plan: Management agrees with the finding identified in the audit. The constraint of finance staffing limitations pushed the issuance of the audited financial statements past the September 30, 2024 deadline. We anticipate meeting any filing deadlines in the future.

View Audit 358064

Finding 563813 (2023-002)

Significant Deficiency 2023

Trinity Housing CORP of Greeley

CO

Subrecipient Monitoring

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Tel...

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Telephone number: 901-435-7764 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2023-002 Comments on the Finding and Each Recommendation: The Corporation did not furnish Form SF-SAC Single Audit Data Collection Form for the years ended October 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements will be submitted to the federal audit clearinghouse.

View Audit 358034

Finding 563812 (2023-001)

Significant Deficiency 2023

Trinity Housing CORP of Greeley

CO

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Tel...

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Telephone number: 901-435-7764 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2023-001 Comments on the Finding and Each Recommendation: For the year ended October 31, 2023, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $8,370 at October 31, 2023. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor’s recommendation.

View Audit 358034 Questioned Costs: $1

Finding 563668 (2023-002)

Material Weakness 2023

City of Puyallup

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Barbara Lopez, Finance Director 333 S Meridian Puyallup, WA 98371 (25...

Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Barbara Lopez, Finance Director 333 S Meridian Puyallup, WA 98371 (253) 841-5478 Corrective action the auditee plans to take in response to the finding: In this situation, the contractor was intended to be a subcontractor performing work included in the scope of work outlined in a contract with another primary contractor. The contract with the primary contractor included a suspension and debarment clause. However, staff processed payment to the subcontractor directly, which required separate suspension and debarment verification. The City has taken steps to clarify its contracting practices with staff and ensure verification of suspension and debarment for purchases using federal funds. In addition, the City will be providing mandatory procurement training this year for all staff responsible for purchasing and contracting. Anticipated date to complete the corrective action: 12/31/2025

View Audit 357972

Finding 562147 (2023-013)

Significant Deficiency 2023

Libson Regional School District

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

2023-013 Document Policies and Procedures over Federal Awards (Significant Deficiency) Management’s Response: We do have policies and procedures for Federal Awards that need to be tweaked to assure the work is done as required. We will have this in place in the first part of 25-26. Name of Contact...

2023-013 Document Policies and Procedures over Federal Awards (Significant Deficiency) Management’s Response: We do have policies and procedures for Federal Awards that need to be tweaked to assure the work is done as required. We will have this in place in the first part of 25-26. Name of Contact Person and Completion Date: Toni Butterfield Anticipated Completion Date – 12/31/2025

View Audit 357779

Finding 561745 (2023-003)

Material Weakness 2023

Klawock Cooperative Association

AK

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Klawock Cooperative Association has switched its contract accountant. They will work closely with management to close out the books and records timely including the accuracy and completeness of the Schedule of Federal Awards and be better rained in identifying, recording and administering funds that...

Klawock Cooperative Association has switched its contract accountant. They will work closely with management to close out the books and records timely including the accuracy and completeness of the Schedule of Federal Awards and be better rained in identifying, recording and administering funds that are provided directly to its subrecipients.

View Audit 357376

Finding 561707 (2023-001)

Significant Deficiency 2023

Compassionate Care of Chesterfield

SC

Subrecipient Monitoring Internal Control / Segregation of Duties

The Organization was cited for lack of separation of duties in various areas. Management and the Board will provide oversight by reviewing bank reconciliations and reviewing financial statements periodically and documenting the reviews.

View Audit 357327

Finding 561615 (2023-004)

Material Weakness 2023

Ramsey County

MN

Questioned Costs Subrecipient Monitoring Eligibility § 200.303 § 200.403

Finding Number: 2023-004 Finding Title: Eligibility Program: 21.023 COVID-19 – Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Action Planned: Staff will be retrained on the procedures to ensure compl...

Finding Number: 2023-004 Finding Title: Eligibility Program: 21.023 COVID-19 – Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Action Planned: Staff will be retrained on the procedures to ensure compliance with the needed standards. Anticipated Completion Date: June 30, 2025

View Audit 357223 Questioned Costs: $1

Finding 561612 (2023-005)

Significant Deficiency 2023

Ramsey County

MN

Subrecipient Monitoring Cash Management Reporting § 200.303

Finding Number: 2023-005 Finding Title: Reporting – PR29 – CDBG Cash on Hand Quarterly and Federal Funding and Accountability and Transparency Act Program: 14.218 Community Development Block Grants/Entitlement Grants 14.218 COVID-19 – Community Development Block Grants/Entitlement Grants Name of Co...

Finding Number: 2023-005 Finding Title: Reporting – PR29 – CDBG Cash on Hand Quarterly and Federal Funding and Accountability and Transparency Act Program: 14.218 Community Development Block Grants/Entitlement Grants 14.218 COVID-19 – Community Development Block Grants/Entitlement Grants Name of Contact Person Responsible for Corrective Action: Max Holdhusen, Deputy Director of Community and Economic Development Corrective Action Planned: 1) Ramsey County will implement internal procedures to complete PR29 quarterly reports as required by HUD and ensure the correct accounting basis and accounts are being utilized. 2) Ramsey County will implement procedures to complete reports on FSRS required by FFATA. 3) Ramsey County will develop/update our agency’s written grants administration policies and procedures to align with current practices and applicable rules. 4) Ramsey County will conduct regular trainings of policies and procedures for staff involved with CDBG grants administration. Anticipated Completion Date: July 15, 2025

View Audit 357223

Finding 561608 (2023-002)

Significant Deficiency 2023

Consolidated Public Water Supply District No 1 of Clark County Mo

MO

Subrecipient Monitoring

Management is aware that significant year-end adjustments are required for accrual basis financial statement presentation and does not believe the adjustments indicate a misstatement or error in financial reporting although material in amount. Management has the skill, knowledge and experience regar...

Management is aware that significant year-end adjustments are required for accrual basis financial statement presentation and does not believe the adjustments indicate a misstatement or error in financial reporting although material in amount. Management has the skill, knowledge and experience regarding the District operations to understand and take responsibility for the adjusting journal entries. The District has also engaged an external CPA to come to the office on a monthly basis to assist with monthly reconciliations and adjustments

View Audit 357221

Finding 561277 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Renton

WA

HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions

Prior RHA staff that were handling the Inspection Scheduling were not abating the HAP when units failed and did not keep up or track the amount of time between failed inspections and re-inspections to ensure that it was completed timely. As of September 2024, we have a new Landlord Liaison, who is ...

Prior RHA staff that were handling the Inspection Scheduling were not abating the HAP when units failed and did not keep up or track the amount of time between failed inspections and re-inspections to ensure that it was completed timely. As of September 2024, we have a new Landlord Liaison, who is also a new Inspection Coordinator, that is tracking everything on a spreadsheet. Part of FY2024 was not monitored for Failed Inspections and Abatements but is now being tracked and monitored by the Inspection Coordinator and her supervisor, the Director of Facilities and Development along with the CEO. FY2025 should be completely clean of issues dealing with HQS Compliance.

View Audit 356918

Finding 561182 (2023-004)

Material Weakness 2023

The Association of State Wetland Managers, Inc. Dba National Association of Wetland Managers

ME

Subrecipient Monitoring

Statement of Condition: Internal control weakness over subrecipient monitoring. Ineffective control procedures over subrecipient monitoring. Criteria: National Association of Wetland Managers’ internal control policies and procedures and the Uniform Guidance. Cause: Oversight Corrective Action Plan:...

Statement of Condition: Internal control weakness over subrecipient monitoring. Ineffective control procedures over subrecipient monitoring. Criteria: National Association of Wetland Managers’ internal control policies and procedures and the Uniform Guidance. Cause: Oversight Corrective Action Plan: Contact person: Marla Stelk, Executive Director Corrective action to be taken: NAWM will finalize the sub recipient monitoring documents available that were drafted in 2021 in anticipation of having subawardees for the grants awarded in 2022. NAWM will implement these subrecipient policies and procedures immediately for current subawards and will continue to apply these policies and procedures to future subawards. Anticipated completion date: End of current fiscal year (December 31, 2025)

View Audit 356793

Finding 561181 (2023-003)

None 2023

The Association of State Wetland Managers, Inc. Dba National Association of Wetland Managers

ME

Subrecipient Monitoring § 200.332

Statement of Condition: Compliance over subrecipient monitoring. Entity did identify the award and applicable requirements, however entity did not evaluate each subrecipient’s risk of noncompliance nor did it monitor subrecipient activities as listed in the contracts “Subaward Performance Reporting”...

Statement of Condition: Compliance over subrecipient monitoring. Entity did identify the award and applicable requirements, however entity did not evaluate each subrecipient’s risk of noncompliance nor did it monitor subrecipient activities as listed in the contracts “Subaward Performance Reporting” and monitoring procedures per 2 CFR Sections 200.332 (b) and (d) through (f). Criteria: National Association of Wetland Managers’ internal control policies and procedures, and the Uniform Guidance 2 CFR Sections 200.332 (b) and (d)-(f). Cause: Management’s lack of understanding of criteria. Corrective Action Plan: Contact person: Marla Stelk, Executive Director Corrective action to be taken: NAWM will finalize and implement our subrecipient policies and procedures for current subawards, including documentation of how NAWM evaluated each subrecipient’s risk of noncompliance. NAWM will continue to monitor subrecipient activities through the grant period for each subaward as applicable. For future subawards, NAWM will evaluate and document each subrecipient’s risk of noncompliance and will monitor subrecipient activities as stated in our subrecipient policies and procedures. Anticipated completion date: End of current fiscal year (December 31, 2025)

View Audit 356793

Finding 561171 (2023-001)

Significant Deficiency 2023

M. Carter Plaza

OR

Subrecipient Monitoring HUD Housing Programs Reporting § 200.512

Finding no.: 2023-001 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: The late filing was due to significant turnover in the Fiscal Department beginning in 2021. Work was delayed as new staff required training on processes in conjunction with workin...

Finding no.: 2023-001 Contact person(s) responsible: Kymberly Horner, Executive Director Corrective action planned: The late filing was due to significant turnover in the Fiscal Department beginning in 2021. Work was delayed as new staff required training on processes in conjunction with working through a large backlog of work in the Department that was necessary to complete in order to prepare the Financial Statements for audit. In addition to adapting its processes in the Fiscal Department to ensure the continuance of proper separation of duties and adherence to policies and procedures during staff transitions, Management is developing procedures to hire, train, and retain Fiscal Staff to help stabilize the department to ensure the work can continue in the event of unexpected staff turnover. Management is aware of the deadline related to the submission of the data collection form and anticipates that these measures will have a positive impact on the timeliness of future submissions. Anticipated completion date: October 2023

View Audit 356761

Finding 561109 (2023-007)

Significant Deficiency 2023

Public Health Institute of Metropolitan Chicago

IL

Subrecipient Monitoring

Condition: PHIMC was not sufficiently monitoring subrecipients and properly documenting applicable monitoring. Corrective Action Taken or Planned: In conjunction with the hiring of a professional services firm for accounting and finance support, PHIMC will evaluate current subrecipient monitoring p...

Condition: PHIMC was not sufficiently monitoring subrecipients and properly documenting applicable monitoring. Corrective Action Taken or Planned: In conjunction with the hiring of a professional services firm for accounting and finance support, PHIMC will evaluate current subrecipient monitoring policies to ensure the policies are comprehensive and executed. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.

View Audit 356735

Finding 561072 (2023-001)

Significant Deficiency 2023

YMCA of Greater San Antonio

TX

Questioned Costs Subrecipient Monitoring

1. The Y has already addressed the disallowed costs with the City of San Antonio and will be deducting those costs from the next quarterly billing on June 20, 2024. 2. Due to accounting staff turnover throughout 2023, our new staff will be attending online trainings offered through the Citys online...

1. The Y has already addressed the disallowed costs with the City of San Antonio and will be deducting those costs from the next quarterly billing on June 20, 2024. 2. Due to accounting staff turnover throughout 2023, our new staff will be attending online trainings offered through the Citys online funding portal before the next billing on June 20, 2024. 3. Knowledge gained by staff through a monitoring visit by the City in January 2024 has provided additional direction as to what expenditures are qualified under the provisions of the federal award. Staff will utilize knowledge gained from this visit to ensure certain components of compensation are excluded from future billings. 4. The Y will develop an invoicing checklist for use by the Senior Accountant that will assist her with ensuring that only approved budgeted expenditures are included in future billings. This checklist will be completed by the Senior Accountant and reviewed and signed by the VPFinance/ Controller before invoice submission to the City.

View Audit 356686 Questioned Costs: $1

Finding 561001 (2023-001)

Material Weakness 2023

Cedarville Rancheria

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesse...

Federal Awards Finding 2023-001: Tribal Council Leadership & Oversight Finding/Condition Those charged with oversight of the Rancheria’s financial accounting and reporting system have not adequately implemented a system to ensure that it is properly utilized for Rancheria operations. The weaknesses in the system are as follows: 1. A system has not been completely developed and implemented to allow for centralized grant management, ongoing monitoring of program budgets or other tribal activities. 2. Accurate financial reporting is not being completed for the Tribal Council at regular Council meetings. Planned Corrective Action Governance and management concur with this finding, and are implementing corrective measures. Anticipated Completion Date December 31, 2024

View Audit 356634

Finding 560993 (2023-008)

Significant Deficiency 2023

Heading Home

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. Management has reviewed the existing policies and procedures found in Section II Policy #201 of Heading Homes fiscal policies and procedures with appropriate staff and will enforce the ...

View of Responsible Official and Corrective Action Plan Heading Home management is in agreement with this finding. Management has reviewed the existing policies and procedures found in Section II Policy #201 of Heading Homes fiscal policies and procedures with appropriate staff and will enforce the policies and procedures to ensure all invoices and funds requests are properly reviewed and approved prior to processing. All invoices and requests for funds for fiscal year 2024 will be reviewed to ensure the payment request is reasonable and necessary. The invoice or funds request will be signed and dated by the preparer, as well as by the reviewer as evidence of approval for processing the payment. All invoices and funds requests will be maintained in the cloud server in a manner that allows them to be easily retrieved when needed. The disbursements in question were reviewed and found to be to vendors regularly used by Heading Home and Heading Home firmly believes that documentation of approval existed at one point in time. However, with the complete turnover in executive personnel during 2023, and the fact that the prior administration utilized an online system for document storage that the current administration has very little access to, we were unable to locate the approvals for these payments. Management anticipates the above corrective action plan to be fully implemented by June 30, 2024. Personnel responsible for ensuring implementation include Connie Chavez, Chief Executive Officer, Debbie Brickman, Chief Financial Officer, and Armando Sanchez, contract accountants team lead.

View Audit 356632

Finding 560668 (2023-003)

Material Weakness 2023

Community Action Committee of the Lehigh Valley, Inc. and Subsidiaries

PA

Eligibility Subrecipient Monitoring Allowable Costs / Cost Principles

U.S. Department of Agriculture Material Weakness in Internal Control over Compliance Food Distribution Cluster– Assistance Listing No. 10.569 Condition: During our testing, we identified there was no monitoring performed for 2 out of the 21 agencies tested which distributed TEFAP commodities duri...

U.S. Department of Agriculture Material Weakness in Internal Control over Compliance Food Distribution Cluster– Assistance Listing No. 10.569 Condition: During our testing, we identified there was no monitoring performed for 2 out of the 21 agencies tested which distributed TEFAP commodities during fiscal year 2023. Recommendation: The Organization should prioritize the timely monitoring of participating agencies to allow for changes in food distributions if any ineligible participants are discovered. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The organization developed a schedule to complete monitoring and created a checklist to ensure that all documentation is in the appropriate folder. In addition, the organization began conducting internal audits to ensure the developed processes are being followed. Name(s) of the contact person(s) responsible for corrective action: Dawn Godshall, Executive Director Planned completion date for corrective action plan: Planned completion date is May 2024.

View Audit 356548

Finding 560655 (2023-011)

Material Weakness 2023

Shenandoah School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-011 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports, and two ESSER III reports, for a total of six reports. The annual data reports were compiled, prepared, a...

FINDING 2023-011 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports, and two ESSER III reports, for a total of six reports. The annual data reports were compiled, prepared, and submitted by the Director of Curriculum without oversight by another individual. All six of the submitted reports were selected for testing. One of the reports, ESSER II, Year 2; was not supported by the School Corporation's records. The School Corporation had expenditures of $583,415 from the ESSER II grant which was not included in this report. Contact Person Responsible for Corrective Action: Drew Cooper, Business Manager Contact Phone Number and Email Address: 765-425-7889 dcooper@shenandoah.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Director of Curriculum will review the annual data reports together before submittal. Anticipated Completion Date: September 30, 2024􀀃

View Audit 356534

Corrective Action Plans

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