Corrective Action Plans

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Finding 2023-002 Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Corrective Action Plan: The School Lunch Department has implemented new policies and procedures surrounding documentation of procurement, incl...
Finding 2023-002 Condition: Procurement documentation could not be found in Department files related to purchases of pizza making supplies from a vendor. Corrective Action Plan: The School Lunch Department has implemented new policies and procedures surrounding documentation of procurement, including the adoption of new standardized procurement forms based on templates provided by the state, to ensure compliance with federal procurement requirements. Anticipated Completion Date: 5/31/2024 Contact Information: Keith Buday, Assistant Superintendent – Finance & Operations
Since January of 2020 we have been diligently working to put up to date audited financial statements. Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financ...
Since January of 2020 we have been diligently working to put up to date audited financial statements. Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financial statements are expected to be issued no later than November 2024, thus (if applicable) sufficient time to meet with the 9 months filing date of single audit information to the Clearinghouse.
2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely com...
2023-002 – Data Collection Form and Single Audit Reporting Package Contact person(s) responsible for corrective action – Shawn Frederick, Chief Administrative Officer Corrective action planned – KMHS will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process. Anticipated completion date – 5/17/2024
Corrective Action: The current management team inherited from the previous administration three fiscal years (2018, 2019 & 2020) of delayed financial statement issuances. Since January of 2021 we have been diligently working to put up to date audited financial statements, issuing audited financial s...
Corrective Action: The current management team inherited from the previous administration three fiscal years (2018, 2019 & 2020) of delayed financial statement issuances. Since January of 2021 we have been diligently working to put up to date audited financial statements, issuing audited financial statements appropriately every six months (six financial statements issued in three and a half years). Fiscal year 2023 audited financial statements are expected to be issued in May 2024 therefore achieving the goal of the entity having current financial statement information. Fiscal year 2024 financial statements are expected to be issued no later than November 2024, thus (if applicable) sufficient time to meet with the 9 months filing date of single audit information to the Clearinghouse. Implementation Date: July 1, 2024, for Single Audit FY 2023-2024.
The Organization will establish additional procedures to maintain the schedule of the required reports in order to avoid this situation. The Organization will ensure that the budgets are approved at the beginning of the program year .
The Organization will establish additional procedures to maintain the schedule of the required reports in order to avoid this situation. The Organization will ensure that the budgets are approved at the beginning of the program year .
Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.
Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.
View Audit 308354 Questioned Costs: $1
The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.
The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.
• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
• Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified ...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally, before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.
We are aware of Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. We will ensure the David-Bacon Act wage...
We are aware of Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "Davis-Bacon Act") when using COVID-19 Education Stabilization Funds to fund construction contracts in excess of $2,000. We will ensure the David-Bacon Act wage rate is included in all construction contracts over $2,000.
View Audit 308344 Questioned Costs: $1
The board will provide training to school administrators and counselors to ensure proper exit procedures are in place and being followed.
The board will provide training to school administrators and counselors to ensure proper exit procedures are in place and being followed.
MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection...
MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately. Currently, the District has contracted with J. Martin & Associates, LLC (JMA) to provide business office accounting services. Representatives from JMA and the rest of the business office staff will monitor the implementation of noncompetitive procurement procedures to ensure that they are followed appropriately.
View Audit 308341 Questioned Costs: $1
MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparat...
MANAGEMENT’S PLANNED CORRECTIVE ACTION: Management has contracted with a third-party – J. Martin & Associates, LLC to perform certain of the District’s business office functions, as well as provide general oversight in all areas of the business office. One such function will be the timely preparation and submission of all required federal financial report filings with the Department of Education, including but not limited to, the Quarterly Cash on Hand Reconciliations and Final Expenditure Reports in compliance with PDE rules and regulations. The timeframe for implementation of these duties is effective immediately.
Finding 400216 (2023-003)
Significant Deficiency 2023
Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence ...
Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence of the review and approval process for housing payments. For drawdowns, beginning July 2023, the Director of Fiscal Services, Linnea Cullumber, implemented a monthly reconcile process between the housing check payment requests and grant billing drawdown support provided by the Kim Wilson Housing Staff. The accounting staff now reconcile the payment and drawdown support, then retain the email correspondence supporting the drawdown process providing confirmation of review and approval. Rachel Erpelding, Executive Director of Kim Wilson Housing, and Linnea Cullumber, Director of Fiscal Services are responsible for this corrective action plan. The anticipated completion date is 3/31/24.
Finding 400215 (2023-002)
Significant Deficiency 2023
Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there ...
Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there wasn’t a 2nd level physical signature of approval on the match tracking documents. Going forward, the Grant Specialist will print and sign the match tracking document and the Executive Director will approve the printed tracking sheet from the housing database. Rachel Erpelding, Executive Director of Kim Wilson Housing, is responsible for this corrective action plan. The anticipated completion date is 3/31/24.
Views of Responsible Officials: Beginning with the FY2023, Hope for Prisoners’ CEO reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being ...
Views of Responsible Officials: Beginning with the FY2023, Hope for Prisoners’ CEO reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being provided.
Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail...
Finding ref number: 2023-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with federal Title I grant requirements for assessment system security. Name, address, and telephone of District contact person: Brian Isakson – Assistant Superintendent 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3500 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). There was not clarity on who was in charge of organizing the training, Training Log and tracking of assessment security Pre/Post testing forms for the Wa-Aim, WIDA, Smarter Balanced Assessment, and WCAS. Moving Forward the following duties will be implemented: Special Education Director: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the Wa-AIM. MLL Director: Responsible for organizing the training at the beginning of each year, and collecting the Training Log and Pre/post test security forms for any staff proctoring the WIDA. District Assessment Coordinator with/ support of building principals: Responsible for organizing the training, and collecting the Training Log and Pre/post test security forms for any staff proctoring the SBA and WCAS. Anticipated date to complete the corrective action: March 2024
Finding ref number: 2023-001 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: Amy Weppler – Fiscal and Grants Manager 801 Tr...
Finding ref number: 2023-001 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: Amy Weppler – Fiscal and Grants Manager 801 Trail Road, Sedro-Woolley, WA. 98284 360-855-3832 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). At the time of grant approval and award the District believed we met all conditions to expend this grant on computers and hotspots for students that were forced into remote learning due to Covid-19. Due to the large number of districts that received this finding, the state has approached the ECF Grantor to provide a waiver because the instructions related to unmet need were unclear to most. Moving forward, we have a full understanding of the requirements for unmet need and will expend future grants accordingly. Anticipated date to complete the corrective action: 6/1/2024
View Audit 308336 Questioned Costs: $1
Finding 400211 (2023-012)
Significant Deficiency 2023
The Department will retrain staff on when an overpayment is needed, when to cancel a case and what to look for in the system when an alert is received about a child entering foster care. A reminder will be provided to all Income Maintenance staff providing the policies and procedures for duplicate ...
The Department will retrain staff on when an overpayment is needed, when to cancel a case and what to look for in the system when an alert is received about a child entering foster care. A reminder will be provided to all Income Maintenance staff providing the policies and procedures for duplicate benefits. This reminder will be emailed and also discussed at team staff meetings.
Finding 400210 (2023-011)
Material Weakness 2023
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the...
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the Council for Chief State Schools Officer’s Federal Education Group beginning in April of 2024.
View Audit 308332 Questioned Costs: $1
Finding 400209 (2023-010)
Significant Deficiency 2023
Effective August 2023, new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332
Effective August 2023, new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332
Finding 400207 (2023-009)
Significant Deficiency 2023
The Department will establish policies to track and control indirect costs so that it doesn’t exceed the maximum allowable to be collected per Department of Labor approvals and individual federal award limitations. We will work with the Department of Labor to resolve this issue.
The Department will establish policies to track and control indirect costs so that it doesn’t exceed the maximum allowable to be collected per Department of Labor approvals and individual federal award limitations. We will work with the Department of Labor to resolve this issue.
Finding 400205 (2023-008)
Significant Deficiency 2023
The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...
The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.
Finding 400203 (2023-007)
Significant Deficiency 2023
and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...
and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed
Finding 400201 (2023-006)
Significant Deficiency 2023
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline
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