Corrective Action Plans

Finding 9099 (2023-002)

Significant Deficiency 2023

MD

Special Tests & Provisions Questioned Costs Student Financial Aid § 200.303

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We rec...

2023-002: Special Tests and Provisions – NSLDS Program-Level Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: The associate degree programs were not reported as two years per the recommendation in the NSLDS enrollment reporting guide. Recommendation: We recommend the College report associate degree program length to NSLDS at two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently investigating ERP system configuration changes necessary to report associate degree program length to NSLDS at two years. Name(s) of the contact person(s) responsible for corrective action: Nanci A. Beier, Registrar Planned completion date for corrective action plan: Spring 2024

View Audit 12444

Finding 9095 (2023-001)

Significant Deficiency 2023

Anne Arundel Community College

MD

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written informati...

2023-001: Gramm-Leach-Bliley Act Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Condition: Certain elements of the College’s information security program were not maintained in written form. Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Prior to the conclusion of our audit the College documented in writing the required minimum elements. Name(s) of the contact person(s) responsible for corrective action: Dr. Richard C. Kralevich, Vice President, Information and Instructional Technology Planned completion date for corrective action plan: Completed

View Audit 12444

Finding 8952 (2023-002)

Significant Deficiency 2023

Moraine Park Technical College District

WI

Student Financial Aid Reporting Significant Deficiency § 200.303

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explana...

Special Test – Student Financial Aid Cluster Assistance Listing Nos. 84.007, 84.003, 84.063, 84.268 Recommendation: Recommend the design of controls to ensure an adequate documentation of control and review of student records to determine they are appropriately reflecting the proper status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moraine Park Technical College’s review of student record confirmed the record had the correct enrollment date in Financial Aid reported. Financial Aid reviewed and determined no Return to Title IV of financial aid was required. The student record in the National Student Loan Data System (NSLDS) was reviewed and updated to the correct enrollment date. The College has meetings planned with our ERP (Enterprise Resource Planning) vendor to determine possibility of automation of this manual process. Name(s) of the contact person(s) responsible for corrective action: Lynn Marquardt, Registrar and Enrollment Services Manager Planned completion date for corrective action plan: June 2024

View Audit 12245

Finding 8656 (2023-001)

Significant Deficiency 2023

Mental Health Center of Boulder County Dba Mental Health Partners

CO

Questioned Costs Cash Management Period of Performance § 200.1 § 200.303

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the ...

Federal Program Name: • Coronavirus State and Local Fiscal Recovery Funds – ALN 21.027 • Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 Recommendation: Our auditors recommended the Organization update their method of allocating expenditures to federal awards based on the incurred date, rather than paid date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management concurs with the audit finding. The previous process for grant salary, fringe, and indirect billings was based on salary paid date and therefore on a cash basis rather than accrual. The policy and process were immediately updated when the issue was identified during the fiscal year 2022 audit to bill based on period incurred rather than paid date, but the issue was identified after the invoices in question were sent. Revised invoices were not sent as total costs incurred during the period of the award, excluding the amounts noted in the finding, were still well over and above the award amount. All questioned costs were allowable but were outside the grant period and there are other eligible expenses during the period of performance which could have been billed to fully draw down on the award. Name(s) of the contact person(s) responsible for corrective action: CFO, Controller, and Grants Manager Planned completion date for corrective action plan: Will implement in fiscal year 2024

View Audit 11825 Questioned Costs: $1

Finding 8604 (2023-001)

Significant Deficiency 2023

Goodwill Industries, Inc. / Easter Seals Minnesota

MN

Reporting Significant Deficiency § 200.303

Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Responsible I...

Finding 2023-001 Federal Agency Name: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: There was no evidence of review and approval prior to submission of the six programmatic reports selected for testing. Responsible Individuals: Accounting Operations Manager, Kashif Zia and Sr. Director Services and Programs, Keith Brooks. Corrective Action Plan: Management has implemented a formal process for reviewing and approving all required reporting. Anticipated Completion Date: Completed January 2024.

View Audit 11748

Finding 8513 (2023-001)

Significant Deficiency 2023

Assisi Village, Inc.

LA

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.303

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Dire...

j) Corrective Action Plan While appropriate controls exist relative to invoice review and allocation of invoices, opportunities exist to retrain staff to further enhance these controls. k) Anticipated Completion Date June 28, 2023 l) Name of Contract Person for Corrective Action Heather Landry, Director Accounting

View Audit 11485

Finding 8295 (2023-001)

Significant Deficiency 2023

Unified School District Number 374

KS

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

FINDINGS – FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Education Stabilization Fund Cluster Federal Assistance Listing Numbers: 84.425W, 84.425U, 84.425D Finding 2023-001 Recommendations: The District should have an e...

FINDINGS – FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education Passed Through Kansas State Department of Education Program Name: Education Stabilization Fund Cluster Federal Assistance Listing Numbers: 84.425W, 84.425U, 84.425D Finding 2023-001 Recommendations: The District should have an employee compare the Board Clerk’s supporting documentation and the Education Stabilization Fund spreadsheet report before its submission to the State of Kansas for its accuracy. After the approval by the secondary review employee, the report submitted should be printed, initialed by the secondary reviewer, stapled with the information used to compile the report and combined with all financial records for the fiscal year. Action Taken: We agree with the recommendation. Our targeted implementation date is March 2024. If the Kansas State Department of Education and/or Kansas State Department of Administration has questions regarding this plan, please call Rex Richardson at 620-675-2277.

View Audit 11094 Questioned Costs: $1

Finding 8278 (2023-001)

Significant Deficiency 2023

Peacehealth Networks

WA

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

As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost reven...

As noted within the portal filing summary for the general reporting period 5, the Corporation’s consolidated cumulative lost revenues totaled $141,363,926. Through the period 5 report, $99,467,570 cumulatively, had been applied to lost revenues to date, leaving $41,896,356 in unreimbursed lost revenues. As a result, there were sufficient qualifying lost revenues to receive and earn all PRF funds received, regardless of the reporting error identified and described in the “Finding” section above. Therefore, management believes no repayment of PRF funds received would be required. Management is implementing a process to add additional review steps prior to finalizing future reporting submissions, if required. As of the date of this letter, PeaceHealth Networks has reported on all PRF funds received and has no future portal reporting obligations. Corrective Action Plan Completion Date: October 15, 2023

View Audit 11002 Questioned Costs: $1

Finding 8204 (2023-001)

Significant Deficiency 2023

Kanawha Valley Regional Transportation Authority

WV

Procurement, Suspension & Debarment Questioned Costs § 200.303 § 200.318

2023-001 PROCUREMENT Recommendation: We recommend that the Authority implement controls to ensure that entities are not debarred, suspended, or otherwise excluded and that adequate supporting documentation is maintained. Action Taken: The Authority has implemented proper controls and procedures to...

2023-001 PROCUREMENT Recommendation: We recommend that the Authority implement controls to ensure that entities are not debarred, suspended, or otherwise excluded and that adequate supporting documentation is maintained. Action Taken: The Authority has implemented proper controls and procedures to ensure that entities that the Authority plans to enter a covered transaction with are not debarred, suspended, or other otherwise excluded. This includes performing the necessary due diligence to verify the particular vendor in question is not debarred, suspended, or other excluded. Additionally, the Authority plans to adopt additional policies and procedures to ensure that all procurement policies and procedures within the Authority's procurement manual are being followed, and that adequate documentation of these procedures is being maintained.

View Audit 10787

Finding 8152 (2023-001)

Significant Deficiency 2023

Women’s Advocates Inc.

MN

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

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audi...

Coronavirus State and Local Fiscal Recovery Funds– Assistance Listing No.21.027 Recommendation: The Organization should implement internal controls to ensure documentation of approval for expenditures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • All transactions need to be routed through our bill payment software to ensure a proper paper trail and approvals. • All Financial Transactions forms must be signed by supervisor before being processed. • All credit card transactions will be reviewed weekly/monthly to ensure Accounting has receipts for all transactions. Staff must include a Financial Transaction Form signed by their supervisor for each receipt. Name(s) of the contact person(s) responsible for corrective action: Susan Lucas Planned completion date for corrective action plan: 1/1/2024 If there are questions regarding this plan, please call Holly Henning at 651-726-5215.

View Audit 10706

Finding 8035 (2023-001)

Significant Deficiency 2023

Habitat for Humanity Central Arizona

AZ

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting § 200.303 § 200.328

Type of Finding – Significant Deficiency in Internal Control Over Compliance Condition/Context – Internal Control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and appro...

Type of Finding – Significant Deficiency in Internal Control Over Compliance Condition/Context – Internal Control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and approved before being submitted. Corrective Action Plan – Management has reviewed and revised procedures to review and approve all reports prepared in connection with federal awards prior to being submitted. Anticipated Completion Date and Person Responsible – As of December 1, 2023, all reports will be reviewed and approved prior to submission and all reports submitted prior to November 30, 2023, have been reviewed to detect if there were any material errors or adjustments needed.

View Audit 10534

Finding 7983 (2023-001)

Significant Deficiency 2023

Providence College

RI

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

The Office of the Registrar recognizes the importance of both timely and accurate reporting of enrollment status changes for lenders and servicers of student loans to determine in-school status, deferments, grace periods, and repayment schedules, as well as the federal government’s payment of intere...

The Office of the Registrar recognizes the importance of both timely and accurate reporting of enrollment status changes for lenders and servicers of student loans to determine in-school status, deferments, grace periods, and repayment schedules, as well as the federal government’s payment of interest subsidies. Through our own data reporting and, in conjunction with the NSC, we are working to identify the affected students to correct their enrollment record statuses to graduated. We expect to make these corrections no later than January 12, 2024. Individuals with reporting responsibilities will engage in training through the NSC. An office audit will be conducted to assess areas for improvement. These actions will be completed by March 1, 2024. The College recently instituted additional conferral dates where graduated students will be submitted to NSC as batch files, thereby, substantially lessening the need to report as individual online updates.

View Audit 10432

Finding 7943 (2023-005)

Material Weakness 2023

Tri Valley Health System

NE

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327

Finding 2023-005 Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The ...

Finding 2023-005 Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The Health System did not obtain quotes from multiple vendors as it relates to the procurement and purchasing of flooring which was over the micro-purchase threshold. In addition, the Health System did not have a written procurement policy or written standards of conduct policy related to procurement. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement a procurement policy and standards of conduct policy related to procurement, implement internal control processes to ensure compliance with their procurement policy, and retain documentation to support procurement, suspension and debarment procedures performed. Anticipated Completion Date: 01/31/2024

View Audit 10349

Finding 7942 (2023-004)

Material Weakness 2023

Tri Valley Health System

NE

Allowable Costs / Cost Principles Period of Performance Questioned Costs § 200.303

Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Period of Performance Material Wea...

Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Activities Allowed or Unallowed and Allowable Costs/Cost Principles Material Weakness in Internal Control over Compliance Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: The Health System’s expense tracking spreadsheet, which identified the expenses claimed under the federal program as allowable costs included three expenses which were subsequent to December 31, 2022, and therefore, outside the period of performance. Although invoices were approved for payment, only one invoice included documentation relating to specific approval as allowable costs related to the grant. Likewise, the Health System’s expense tracking spreadsheet did not include a documented secondary review and approval by someone other than the preparer. Responsible Individuals: Diana Swindler, CFO Corrective Action Plan: Tri Valley Health System will implement a control process which includes an independent review and approval of the expense tracking spreadsheet which identifies the expenses claimed under the federal program as allowable costs and retain documentation of the review process. The expenses referenced as being outside of the period of performance were costs to a vendor whom was contracted/engaged prior to the period of performance. Due to supply chain/vendor demand issues, the work was completed subsequent to the period of performance. It was our understanding that these are eligible expenses under the program, as the work and payment was delayed due to supply chain/vendor demand issues. However, if necessary, we have identified other qualifying expenditures incurred within the period of performance we can submit which will satisfy allowable costs claimed for the period of performance. Anticipated Completion Date: 01/31/2024

View Audit 10349 Questioned Costs: $1

Finding 7921 (2023-001)

Significant Deficiency 2023

Association of University Centers on Disabilities

MD

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.303

Views of Responsible Officials: New program staff was hired to provide added capacity and trained on the invoicing process and the bill.com system. Furthermore, the Program Director is developing and implementing a clear, written procedural protocol that will eliminate this issue in the future.

View Audit 10327

Finding 7838 (2023-002)

Significant Deficiency 2023

Rio Rancho Public School District No. 94

NM

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.403

Executive Director of Finance: Management agrees with this finding. The school district converted to a new financial ERP system as of July 1, 2023. The new ERP system flags any duplicate invoice numbers that maybe entered. The Accounts Payable (A/P) staff will verify if payment has already been made...

Executive Director of Finance: Management agrees with this finding. The school district converted to a new financial ERP system as of July 1, 2023. The new ERP system flags any duplicate invoice numbers that maybe entered. The Accounts Payable (A/P) staff will verify if payment has already been made. On occasion, payment requests do not have an invoice number. To prevent duplicate payments, the Accounts Payable staff require original invoices and uses a system generated invoice number, or a will use a manual entry numbering convention to prevent duplicate invoice numbers. The invoice data is entered by an Accounts Payable specialist and reviewed by the Accounts Payable Manager. On occasion, A/P must request corrected invoices from vendors who try and reuse invoice numbers. The A/P Manager reviews invoice numbers during the check run for accuracy. Purchasing and A/P will also periodically review the vendor database for duplicate vendors. For construction projects that list a pay application number instead of an invoice number, A/P will implement a consistent invoice numbering convention to avoid duplicate payments. The A/P specialists will also review the PO payment history prior to processing. Responsible party(ies) for corrective action(s): Accounts Payable Manager Corrective action(s) timeline: December 1, 2023

View Audit 10190 Questioned Costs: $1

Finding 7831 (2023-004)

Significant Deficiency 2023

Cherry County Hospital

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of...

Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of allowable expenses and amounts entered into the provider relief fund reporting portal. Contact Person: Stephanie Jacobsen, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2024

View Audit 10165

Finding 7607 (2023-001)

Significant Deficiency 2023

Somerton Elementary School District No. 11

AZ

Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.439

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Jorge Cano, Director of Food Service Anticipated Completion Date: January 1, 2024 Planned Corrective Action: The District plans to en...

Finding Number: 2023‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Jorge Cano, Director of Food Service Anticipated Completion Date: January 1, 2024 Planned Corrective Action: The District plans to ensure that all program costs are allowable and in adherence to applicable federal requirements. This includes submitting Capital Expenditure Pre‐Approval Request Forms to ADE for approval prior to purchasing equipment items that are not listed on ADE’s approved equipment list.

View Audit 9955 Questioned Costs: $1

Finding 7582 (2023-002)

Material Weakness 2023

Franciscan Missionaries of Our Lady Health System, Inc.

LA

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

Corrective Action Plan The reconciliation review process will be enhanced for funding that applies to multiple funding periods. Anticipated Completion Date To be corrected with the Period 6 PRF portal submission Name of Contact Person for Corrective Action Rebecca Villar, Director of Accounting

View Audit 9933

Finding 7581 (2023-001)

Material Weakness 2023

Franciscan Missionaries of Our Lady Health System, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan Transition the St. Dominic payroll to be processed centrally at the System in accordance with all System's processes and procedures. Anticipated Completion Date January 1, 2022 Name of Contact Person for Corrective Action Amanda Hymel, Corporate Controller

View Audit 9933 Questioned Costs: $1

Finding 7577 (2023-004)

Material Weakness 2023

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Questioned Costs Significant Deficiency § 200.303

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management created the reserve account of $114,600 in December 2022 which was established as a separate bookk...

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management created the reserve account of $114,600 in December 2022 which was established as a separate bookkeeping and bank account. However, management transposed the $116,400 amount that was required to be in the reserve account according to the Letter of Conditions. The Organization underfunded the actual reserve balance after interest earnings by $521 as of June 30, 2023. Additionally, the Organization withdrew $100,000 in May 2023 from the reserve account to deposit into the operating account and subsequently replenished the reserve account within 14 days without obtaining proper federal agency approval. Responsible Individuals: Dalton Huber, Chief Financial Officer Corrective Action Plan: A new line of credit has been established at First Interstate Bank to prevent this from reoccurring. The correct amount is presently in the reserve account. Anticipated Completion Date: 10/1/2023

View Audit 9917

Finding 7569 (2023-003)

Material Weakness 2023

Stillwater Area Public Schools Independent School District #834

MN

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Material Weakness § 200.303

U.S Department of Education 2023-003 Special Education Cluster – Assistance Listing No. 84.027 and 84.173 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered trans...

U.S Department of Education 2023-003 Special Education Cluster – Assistance Listing No. 84.027 and 84.173 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance Planned completion date for corrective action plan: January 31, 2024

View Audit 9887

Finding 7565 (2023-002)

Significant Deficiency 2023

Stillwater Area Public Schools Independent School District #834

MN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.321

U.S Department of Education 2023-002 Special Education Cluster – Assistance Listing No. 84.027 and 84.173 Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. Explanation of disagreement with audit finding...

U.S Department of Education 2023-002 Special Education Cluster – Assistance Listing No. 84.027 and 84.173 Recommendation: CLA recommends the District puts in place the proper procedures for sufficiently documenting all procurements and methodology used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented, including support for noncompetitive proposals. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance Planned completion date for corrective action plan: January 31, 2024

View Audit 9887 Questioned Costs: $1

Finding 7560 (2023-004)

Material Weakness 2023

Stillwater Area Public Schools Independent School District #834

MN

Procurement, Suspension & Debarment Material Weakness School Nutrition Programs § 200.303

U.S Department of Agriculture 2023-004 Child Nutrition Cluster – Assistance Listing No. 10.533, 10.555, 10.555C, 10.559 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all...

U.S Department of Agriculture 2023-004 Child Nutrition Cluster – Assistance Listing No. 10.533, 10.555, 10.555C, 10.559 Recommendation: CLA recommends the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procedures as necessary to ensure that all procurements which are charged to federal programs are fully documented. Name(s) of the contact person(s) responsible for corrective action: Marie Schrul, Executive Director of Finance Planned completion date for corrective action plan: January 31, 2024

View Audit 9887

Finding 7530 (2023-002)

Significant Deficiency 2023

Second Harvest Heartland

MN

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

Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, th...

Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, then scanned into SharePoint and filed electronically. o SharePoint does not recognize hand-written applications, so we use a filing spreadsheet to track specific batch numbers for applications, which gives us the ability to trace an individual document. If the document is typed, then it can be recognized through a search in SharePoint.  Our SOP document for scanning applications can be found on the CSFP Sharepoint site. o We have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: We currently have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. The current backlog is around one year with plans to get caught up using additional resources in the next few months.

View Audit 9830

Corrective Action Plans

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