Corrective Action Plans

Finding 30533 (2022-001)

None 2022

AR

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on ...

The ILS Entities understand the importance of timely filing in accordance with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Finance Director was on medical leave during and subsequent to the fiscal year-end. There were no qualified staff able to perform financial duties with respect to year-end close and audit procedures in their absence. The Finance Director has since returned and normal financial operations have resumed. Management will continue to strive to fill financial staff positions and substitute key financial employees when they are on leave with qualified personnel.

View Audit 33008

Finding 30497 (2022-001)

Material Weakness 2022

St. Vincent De Paul Society, District Council of Marin County

CA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

St. Vincent de Paul Society of Marin ? 822 B Street ? PO Box 150527 ? San Rafael, CA 94915 ? PHONE 415?454?3303 ? r.u 415-454?3406 ? v1s1r www.vinn Corrective Action Plan For the Year Ended September 31, 2022 Finding 2022-001 Corrective Action Plan: Management will continue to follow the revise...

St. Vincent de Paul Society of Marin ? 822 B Street ? PO Box 150527 ? San Rafael, CA 94915 ? PHONE 415?454?3303 ? r.u 415-454?3406 ? v1s1r www.vinn Corrective Action Plan For the Year Ended September 31, 2022 Finding 2022-001 Corrective Action Plan: Management will continue to follow the revised methodology that was implemented in July 2022 for allocating payroll costs to Federal awards such that payroll costs charged to Federal awards reflects the actual time incurred. The Society has notified the funding agency of the overbilling and accrued the overbilling amount as of September 30, 2022. Name of Responsible Person: Forest Thomas, Director of Finance Anticipated Completion Date: September 31, 2022

View Audit 26204

Finding 30495 (2022-002)

Material Weakness 2022

Harrison Hills City School District

OH

Subrecipient Monitoring Matching / Level of Effort / Earmarking Special Tests & Provisions

Finding Number: 2022-002 Planned Corrective Action: In the future, the Treasurer will ensure that prevailing wage rate requirements are included on all applicable contracts. Anticipated Completion Date: 6/30/2023 Responsible Contact Person: Roxane Harding, Treasurer

View Audit 25964

Finding 30491 (2022-001)

Significant Deficiency 2022

Northwest State Community College

OH

Questioned Costs Subrecipient Monitoring § 200.329

See Corrective Action Plan for chart/table

View Audit 26060

Finding 30486 (2022-002)

Material Weakness 2022

Wisner Pilger Public Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. ...

District?s Corrective Action Plan: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments. Further Action: The District will work directly with the auditor to ensure the SEFA is completed accurately and if make the necessary adjustments as prescribed by the auditor. These procedures will include coding the federal awards correctly in the budget, ensuring expenditures are eligible for federal awards and that all specific requirements of the federal awards are met, and ensuring the expenditures are coded correctly when submitting those expenditures.

View Audit 24394

Finding 30451 (2022-001)

None 2022

Family and Workforce Centers of America

MO

Questioned Costs Subrecipient Monitoring

It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program partici...

It was determined between the funder and FWCA that FWCA incurred disallowable costs related to its execution of both the WIOA In School Youth (ISY) and Out of School Youth (OSY) (collectively, ISY and OSY shall be called Program or Programs) Program activities and services offered to Program participants in the amount of $3,018.69. It should be noted that the activities and services found by the funder to be disallowed, the funder, in the past have been approved. This action taken by reimbursement of the disallowed amount. FWCA is awaiting receipt of the reimbursement.

View Audit 25563 Questioned Costs: $1

Finding 30449 (2022-001)

Material Weakness 2022

Battle Ground School District No. 119

WA

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 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 ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Battle Ground School District No. 119 September 1, 2021 through August 31, 2022 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: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs and restricted purpose requirements. Name, address, and telephone of District contact person: Michelle Scott, Chief Financial Officer P.O. Box 200 Battle Ground, WA 98604-0200 (360) 885-5311 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). After confirming the District has met compliance of the federal grant requirements of allowable, necessary, and reasonable activities and supporting documentation, seek reimbursement of grant funding. Anticipated date to complete the corrective action: Immediately.

View Audit 24505 Questioned Costs: $1

Finding 30448 (2022-001)

Significant Deficiency 2022

Young Women's Christian Assoc of Seattle-King-Snohomish Counties

WA

Subrecipient Monitoring § 200.332

Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient unde...

Finding Number 2022-001 Contact Person Patricia Hayden Corrective Action Plan The Organization will update their subrecipient monitoring policy to include the requirements outlined in CFR 200.332, which will also include a requirement to formally document a risk assessment for each subrecipient under a federal award. Anticipated completion date The Organization will update their policy no later than October 31, 2023.

View Audit 25336

Finding 30420 (2022-003)

None 2022

Thornton Township High School District 205

IL

Questioned Costs Reporting Subrecipient Monitoring

Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June...

Condition: The District did not report cumulative expenditures when preparing their quarterly claims under Project 2021 E2 grant. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: The Office of Federal Programs and Business Operations will continue to monitor and review all expenditures to ensure that internal controls are applied as allowable costs and reporting required by federal and state guidelines.

View Audit 25361 Questioned Costs: $1

Finding 30417 (2022-002)

None 2022

Thornton Township High School District 205

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 24 reports. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Co...

Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE for 24 reports. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Toriano Horton, Assistant Superintendent-CSBO Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.

View Audit 25361

Finding 30402 (2022-001)

Significant Deficiency 2022

Theater Latte Da

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The f...

February 10, 2023 CORRECTIVE ACTION PLAN Theater Latte Da respectfully submits the following corrective action plan for the year ended July 31, 2022. Audit period: August 1, 2021 ? July 31, 2022 The findings from the July 31, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings ? Consolidated Financial Statements Audit Significant Deficiency 2022-001 ? Lack of Segregation of Duties Recommendations ? Management and the Board of Theater Latte Da should continue to be active in monitoring financial reports and activities of the organization to ensure oversight to help compensate for the lack of segregation. Auditee's comments ? Management and the Board of Theater Latte Da will continue to monitor financial reports and activities of the organization to ensure proper oversight and will accept responsibility for the annual consolidated financial statements prior to their issuance. Name(s) and contact person(s) responsible for corrective action: Elisa Spencer-Kaplan, Managing Director. Planned completion date for corrective action plan: Ongoing.

View Audit 24554

Finding 30398 (2022-017)

Significant Deficiency 2022

State of North Dakota

ND

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Departm...

Finding: 2022-017 Department of Human Services Response/Corrective Action Plan: The Department disagrees with the recommendation. NDVerify allows eligibility workers to search multiple interfaces/sources for all household members included in a LIHEAP case at the same time, however, the Department does allow for other means, such as hard copy verification from the applicant or a third-party, to support eligibility determinations. It is important to note, since fully transitioning to SPACES, no errors have been noted. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date ND Verify will continue to be a source for workers to utilize. FY2024 LIHEAP training will continue to train on the value of using this interface.

View Audit 36677

Finding 30395 (2022-014)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring

Finding: 2022-014 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. DHS acknowledges that the Department of Commerce subawards their pass-through Federal LiHeap funds out to multiple Community Action Agencies and therefore, should be r...

Finding: 2022-014 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. DHS acknowledges that the Department of Commerce subawards their pass-through Federal LiHeap funds out to multiple Community Action Agencies and therefore, should be reported as subawards in the Federal Funds Accountability and Transparency Act (FFATA) reporting. Going forward, the Department will coordinate with the Department of Commerce to ensure proper reporting of these subawards. Contact Person: Rachel Iverson Schafer Director of Program Administration Anticipated Completion Date: October 2023

View Audit 36677

Finding 30394 (2022-004)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring

Finding: 2022-004 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. Risk assessments were not completed during the audit period because we were unable to go on site to assess the risk at each Community Action Agency due to the global p...

Finding: 2022-004 Department of Commerce Response/Corrective Action Plan: The Department of Commerce agrees with this finding. Risk assessments were not completed during the audit period because we were unable to go on site to assess the risk at each Community Action Agency due to the global pandemic and COVID-19 restrictions. The Department of Commerce is in the process of implementing this recommendation as we are now able to perform onsite monitoring to assess the risk at each Community Action Agency due to COVID-19 restrictions having subsequently been lifted. Contact Person: Alison Widmer, Director of Administrative Services Anticipated Completion Date: December 31, 2022

View Audit 36677

Finding 30393 (2022-021)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.344

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect perio...

Finding: 2022-021 Department of Human Services Response/Corrective Action Plan: The Department of Health and Human Services agrees with the recommendation. The Department will run reports from AWARE quarterly to identify any payments made from the system that were charged to the incorrect period of performance. Contact Person: April Haring, Program Accountant for Vocational Rehabilitation Anticipated Completion Date: The Department began running the report in December 2022.

View Audit 36677 Questioned Costs: $1

Finding 30392 (2022-035)

Significant Deficiency 2022

State of North Dakota

ND

Reporting Questioned Costs Subrecipient Monitoring § 200.303

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for t...

Finding: 2022-035 OMB agrees with this finding. The expenditures referenced in this audit finding were incurred by agencies prior to the period in which the federal funds were included in the quarterly expenditure reports for the State and Local Fiscal Recovery Fund. Because OMB is responsible for the state reporting under this program, it is necessary to maintain some level of control over these funds. Consequently, OMB manages the funds centrally and developed a process to reimburse agencies for their eligible expenditures once expenditures were incurred and agencies requested reimbursement. As a result, reimbursement from the state?s allocation of SLFRF moneys always occurs after the agency expenditure. Funds are included in the federal report for the period in which reimbursement from the SLFRF occurs. In some cases, this results in the agency expenditure occurring in a period prior to the period covered under the quarterly SLFRF report in which the reimbursement is reported. However, until reimbursement occurs, the expenditure is charged to a funding source other than SLFRF. All expenditures reimbursed through SLFRF are included in federal reports for the period in which the reimbursement occurred. The Office of Management and Budget does not feel a corrective action plan is necessary and plans to continue federal reporting based on the timing of reimbursed expenditures for the duration of the SLFRF reporting to ensure all expenditures of SFLRF funding are accurately included in reports covering the period of reimbursement. Contact Person: Joe Goplin, Director of State Financial Services Anticipated Completion Date: Not Applicable.

View Audit 36677

Finding 30375 (2022-006)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-006 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures will be developed in cooperation with the integrated Department of Health a...

Finding: 2022-006 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures will be developed in cooperation with the integrated Department of Health and Human Services audit division to designate responsibility and processes for subrecipient monitoring activities during the award period. Contact Person: Karol Riedman, Assistant CFO and Amanda Westlake, Audit Manager Anticipated Completion Date: June 30, 2023

View Audit 36677

Finding 30374 (2022-005)

Material Weakness 2022

State of North Dakota

ND

Subrecipient Monitoring Eligibility Reporting § 200.303 § 200.332

Department of Health Finding: 2022-005 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures and additional internal controls have been added to e...

Department of Health Finding: 2022-005 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly Department of Health) agrees with the recommendation. Procedures and additional internal controls have been added to ensure all required award information is communicated to subrecipients, to the extent this information is available. Contact Person Karol Riedman, Assistant CFO Anticipated Completion Date Completed

View Audit 36677

Finding 30371 (2022-007)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.332

Finding: 2022-007 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly the Department of Health) agrees with this recommendation. Procedures will be implemented to ensure all subrecipients obtain audits or a ce...

Finding: 2022-007 Department of Health Response/Corrective Action Plan: The Public Health Division of the Department of Health and Human Services (formerly the Department of Health) agrees with this recommendation. Procedures will be implemented to ensure all subrecipients obtain audits or a certification that an audit is not required in accordance with 2 CFR 200 Subpart F. Contact Person: Karol Riedman, Assistant CFO Anticipated Completion Date: June 30, 2023

View Audit 36677

Finding 30328 (2022-001)

Significant Deficiency 2022

Western Connecticut Area Agency on Aging, Inc.

CT

Subrecipient Monitoring § 200.332

Finding No. 2022-001 (Repeat of 2021-004) Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 Special Programs for the A...

Finding No. 2022-001 (Repeat of 2021-004) Identifying Federal Award Information of Pass-Through Funds to Subrecipients Assistance Listing Program Title and Number: Special Programs for the Aging - Title III, Part B -Grants for Supportive Services and Senior Centers 93.044 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 COVID-19 ? American Rescue Plan Act for Special Programs for the Aging - Title III, Part C -Nutrition Services 93.045 COVID-19 - Consolidated Appropriations Act for Special Programs for the Aging - Title III, Part C -Nutrition Services 93.045 Nutrition Services Incentive Program 93.053 Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion Services 93.043 National Family Caregiver Support - Title III, Part E 93.052 Social Services Block Grant 93.667 Coronavirus Relief Fund 21.019 Federal Agency: U.S. Department of Health and Human Services Pass-through Entity: State of Connecticut Department of Aging and Disability Services Description of Finding: The audited financial statements of subrecipients reviewed during the audit did not appropriately identify federal subawards passed through by the Agency. Statement of Concurrence: WCAAA concurs with the audit finding. Corrective Action: In the past, the Agency provided confirmations to subrecipients as requested. Going forward, the source of funding along with the breakout by federal assistance listing number will be clearly communicated to all subrecipients. The Agency will also ensure that reported expenditures by each subrecipient reconciles to the Agency?s advances to that subrecipient during the review of the subrecipient audit reports. WCAAA took corrective action but due to the timing of the subrecipients fiscal year they did not provide updated information to their auditor. This has been addressed with the subrecipient?s leadership and will be corrected in their next audit. Name of Contact Person: Spring Raymond, Interim Executive Director, 203-757-5449, sraymond@wcaaa.org Projected Completion Date: September 30, 2023

View Audit 34409

Finding 30323 (2022-026)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303

Finding: 2022-026 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? All ESSER I awards issued with discretionary funds as well as all a...

Finding: 2022-026 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? All ESSER I awards issued with discretionary funds as well as all awards funded at $25K but less than $30K have been reported to FFATA. ? When an award is made, the grant manager includes all information including the date the grant award was created on the FFATA batch upload spreadsheet for that month. ? Before the end of the following month, the prior month?s FFATA spreadsheet is uploaded to the Federal Funding Accountability and Transparency Act Subaward Reporting System. ? Clarification is included in the process to ensure the accurate amount is reported and the amount reported for ESSER III has been updated within FFATA. We believe the implementation of this process will eliminate the inconsistencies and errors occurring across programs so this report is done timely and accurately. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Process change was implemented on September 1, 2022

View Audit 36677

Finding 30321 (2022-029)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303

Finding: 2022-029 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? When an award is made, the grant manager includes all information i...

Finding: 2022-029 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The following additional review and approval has been implemented. ? When an award is made, the grant manager includes all information including the date the grant award was created on the FFATA batch upload spreadsheet for that month. ? Before the end of the following month, the prior month?s FFATA spreadsheet is uploaded to the Federal Funding Accountability and Transparency Act Subaward Reporting System. ? Clarification is included in the process to ensure the accurate amount is reported. We believe the implementation of this process will eliminate the inconsistencies and errors occurring across programs so this report is done timely and accurately. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Process change was implemented on September 1, 2022

View Audit 36677

Finding 30320 (2022-028)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring Questioned Costs § 200.303 § 200.332

Finding: 2022-028 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The Department of Public Instruction has multiple individuals who watch for changes to federal regulations. The budget period requirement was...

Finding: 2022-028 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the recommendation. The Department of Public Instruction has multiple individuals who watch for changes to federal regulations. The budget period requirement was missed by DPI and we appreciate the State Auditor?s Office for identifying this. Immediately upon having this been pointed out to us we added the information to our grant award notifications. Contact Person Jamie Mertz, Fiscal Management Director Anticipated Completion Date Change to grant award notifications was implemented in October 2022

View Audit 36677

Finding 30319 (2022-027)

Significant Deficiency 2022

State of North Dakota

ND

Subrecipient Monitoring § 200.303 § 200.332

Finding: 2022-027 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The risk assessment process has been completed for Comprehensive Literacy State Development awards for the 2023-2024 school year. The departme...

Finding: 2022-027 Department of Public Instruction Response/Corrective Action Plan: The Department of Public Instruction agrees with the Recommendation. The risk assessment process has been completed for Comprehensive Literacy State Development awards for the 2023-2024 school year. The department is contracting with the Vander Weele Group to assist the department in designing a comprehensive federal programs monitoring system, which will take into account the sub-recipient risk. Contact Person Ann Ellefson, Academic Support Director Anticipated Completion Date 2022-2023 risk assessments for Comprehensive Literacy will be finalized by March 31, 2023.

View Audit 36677

Finding 30317 (2022-032)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilitie...

Finding: 2022-032 Department of Public Instruction Response/Corrective Action Plan: The NDDPI Agrees with the recommendation. When calculating 2023-2024 and future allocations, the NDDPI will ensure compliance with ESEA Section 2102(a)(1) and will not include Neglected and Delinquent facilities in the allocation or equitable share processes. Additionally, the NDDPI will communicate the change in practices to impacted public school districts and Neglected and Delinquent facilities during spring/summer 2023. Contact Person Allocations: Jamie Mertz, Fiscal Management Director Correspondence: Ann Ellefson, Academic Support Director Anticipated Completion Date The process will be complete by July 1, 2023.

View Audit 36677 Questioned Costs: $1

Corrective Action Plans

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