Corrective Action Plans

Finding 1170221 (2024-005)

Material Weakness 2024

NY

Internal Control / Segregation of Duties Cash Management Eligibility § 200.302

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are ...

2024-005 – Insufficient Financial Management Finding: Our audit procedures disclosed that the Organization drew down more revenues than expenditures incurred. Recommendation: We recommend that Homeward Bound Adirondack, Inc. establish oversight practices to ensure that all revenues and expenses are recorded appropriately and reconciled to the proper drawdown requests Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs. The Executive Director has contacted the Fox grants team concerning this matter.

View Audit 383186

Finding 1170220 (2024-004)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties

2024-004 – Inadequate Case File Documentation Finding: Our audit procedures disclosed that several instances of essential components required to be included in participant case files were found to be missing. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant c...

2024-004 – Inadequate Case File Documentation Finding: Our audit procedures disclosed that several instances of essential components required to be included in participant case files were found to be missing. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement a participant case file checklist to ensure all required documentation is collected and maintained, which includes: (1) program agreements, (2) grievance procedures, (3) religious protections, (4) release(s) of information, (5) service plans, (6) mental health screenings and (7) program exit documents. We also recommend Homeward Bound Adirondack, Inc. establish a review process, including management oversight, to verify that all participant forms are accurately completed and filed timely prior to enrollment. Action Taken: Homeward Bound Adirondacks (HBA) has developed and implemented a formalized Participant Intake Review Process to ensure accuracy, completeness, and compliance with SSG Fox SPGP requirements prior to participant enrollment, Management will conduct monthly audits to ensure all documentation Is complete. New policies/procedures were reviewed at mandatory staff training on 10/29/25

View Audit 383186

Finding 1170219 (2024-003)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Eligibility

2024-003 – Ineligible Program Participants Finding: Our audit procedures disclosed that several program participants were determined ineligible based on missing documentation of participants being a veteran or having qualifying military service. Recommendation: We recommend that Homeward Bound Adiro...

2024-003 – Ineligible Program Participants Finding: Our audit procedures disclosed that several program participants were determined ineligible based on missing documentation of participants being a veteran or having qualifying military service. Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement an eligibility checklist to ensure all required eligibility documentation is complete and accurate prior to approving payments. We also recommend Homeward Bound Adirondack, Inc. provide appropriate training to staff on documentation of eligibility requirements and that their training be documented for each staff. Action Taken: Policies have been developed and were reviewed at mandatory staff training on 10/29/25

View Audit 383186

Finding 1170218 (2024-002)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Allowable Costs / Cost Principles

2024-002 – Unallowable and Improperly Allocated Expenditures Finding: Our audit procedures disclosed that two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting servi...

2024-002 – Unallowable and Improperly Allocated Expenditures Finding: Our audit procedures disclosed that two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting service costs that were not allocable to the program Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement controls to review allowability and allocability of all costs prior to the submission of drawdowns. We also recommend that staff be trained on allowable costs in accordance with Uniform Guidance. Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs.

View Audit 383186

Finding 1170217 (2024-001)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Internal Control / Segregation of Duties

2024-001 – Payroll – Timesheet Approval Finding: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be docum...

2024-001 – Payroll – Timesheet Approval Finding: Our audit procedures disclosed that several timesheets lacked the required supervisor approval signature. Recommendation: We recommend that timecards be approved by supervisors prior to the processing of payroll. This supervisor review should be documented with a sign-off once reviewed. Action Taken: Time sheets will be reviewed bi-weekly to ensure compliance. The Executive Directors time sheets will be reviewed and signed by the Board President or his designee.

View Audit 383186

Finding 1170215 (2024-003)

Material Weakness 2024

Averett University

VA

2024-003 – Lack of Timely Filing of Data Collection Form for fiscal year 2023-2024 to the Federal Audit Clearinghouse within the required timeline. Condition: The University did not file the Data Collection Form for fiscal year 2023-2024 to teh Federal Audit Clearinghouse within the required timefra...

2024-003 – Lack of Timely Filing of Data Collection Form for fiscal year 2023-2024 to the Federal Audit Clearinghouse within the required timeline. Condition: The University did not file the Data Collection Form for fiscal year 2023-2024 to teh Federal Audit Clearinghouse within the required timeframe. Repeat Finding: Yes, see 2023-001. Management Response: The issues from fiscal year ended 2023 related to the ERM implementation and lack of resources continue to plague the University. Some of the decisions related to last year’s corrective action plan created additional delays in reconciling and submitting the fiscal year 2024 audit. As of October 2024, the University was able to hire a Controller/Director of Finance. An experienced Chief Financial Officer was hired in January 2025. THese additional resources, along with dedicated existing staff and experienced consultants worked to focus on accuracy, process improvement, and validation of the latest stages of the ERM implementation.

View Audit 383181

Finding 1170197 (2024-006)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid

2024-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: A...

2024-006 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: A school performs internal reconciliation when it compares business office records of funds requested, received, disbursed, and returned to financial aid office records of funds awarded to students. When the school compares its reconciled internal records to the Department’s records of funds received and returned, and of grants or loans originated and disbursed to students at the school, it is performing external reconciliation. A school ensures that the Department’s records reconcile with the school’s records, both at the cumulative and individual student levels, when it performs external reconciliation. (34 CFR 668.166) Condition: The College disbursed funds to students during the appropriate semesters in a timely manner, however, did not draw the federal direct funds down from the Department of Education until September 2024, outside of the award period for the disbursed award year of 2023-2024. We consider this finding an instance of noncompliance and is not a repeated finding. Statistical sampling was not used in making sample selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Controller, Vice President of Financial Services Corrective Action Plan: Between the Census date and Pell disbursement date, the Director of Financial Aid & Veteran Affairs, Controller, and Vice President of Financial Services will verify the amount of Federal dollars to be drawn down using the U.S. Department of Education Common Origination & Disbursement webpage. The draw down will occur prior to the Pell disbursement date. Implementation Date: January/February 2026

View Audit 383150

Finding 1170193 (2024-005)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid

2024-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: T...

2024-005 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024 Criteria: The College must establish and maintain the financial records that reflect each Title IV program transaction on a current basis (34 CFR 668.24). Condition: The College incorrectly reported tuition and fees on the Fiscal Operations Report and Application to Participate (FISAP) for the 2022-2023 academic year. We consider this to be an instance of noncompliance of the Reporting compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-008. Statistical sampling was not used in making sample selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Controller, Vice President of Financial Services Corrective Action Plan: The responsible parties listed above will thoroughly review all FISAP reporting requirements and necessary data points prior to FISAP submission to ensure accuracy. Implementation Date: Correction to FISAP will be submitted as soon as the amount of tuition and fess is confirmed by the Controller and/or Vice President of Financial Services. By September 2026 to accurately report the amount of tuition and fees on the upcoming FISAP reporting cycle due by the end of September 2026.

View Audit 383150

Finding 1170189 (2024-004)

Material Weakness 2024

Richland Community College

IL

Student Financial Aid Special Tests & Provisions Material Weakness

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: ...

2024-004 - Student Financial Aid Cluster - (a) Federal Supplemental Educational Opportunity Grants (b) Federal Work Study Program (c) Federal Pell Grant Program (d) Federal Direct Student Loans, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2024. Criteria: 34 CFR 690.83 (b)(2) which states the institution shall submit “in accordance with deadline dates established by the Secretary, through publication in the Federal Register, other reports and information with Secretary requires and shall comply with the procedures the Secretary finds necessary to ensure that the reports are correct.” 34 CFR 685.309(b)(1-2) which states a school shall “upon receipt of a student status confirmation report from the Secretary, complete and return that report to the Secretary within 30 days of receipt; and unless it expects to submit its next student status confirmation report to the Secretary within the next 60 days, notify the Secretary within the next 60 days, notify the Secretary with 30 days if it discovers that a Direct Subsidized, Direct Unsubsidized, or Direct PLUS Loan has been made to or on behalf of student…” Condition: The College did not correctly report enrollment status changes for 15 out of 40 students tested (37.5%). We consider this condition to be a material weakness of the Special Tests and Provisions compliance requirement and is a repeated finding shown in Section IV of this report as prior year finding 2023-007. Statistical sampling was not used in making sampling selections. Responsible Person: Director of Financial Aid and Veteran Affairs, Director of Admission and Registration, and Administrative Information Systems (AIS) Corrective Action Plan: Richland Community College adjusted our internal procedures to send enrollment reporting files on a monthly basis instead of a semester basis during the Fall 2022 semester; however, issues still persist. At the time, the Registrar routinely worked with the Administrative Information Systems (AIS) Department and the National Student Clearinghouse to identify the issues related to enrollment reporting. The responsible parties listed above will conduct a review of current enrollment reporting workflows to ensure consistent and timely updates. The responsible parties listed above will explore improvements in automation through the utilization of the National Student Clearinghouse and a campus-wise transition to the Jenzabar One platform to assist with timeliness and accuracy of reporting. Jenzabar One transition is scheduled to be completed by the end of March 2026. Due to transition in staffing, the responsible parties listed above will provide targeted training on NSLDS enrollment reporting requirements, including the expectations of timeliness and accuracy. The responsible parties will develop a secondary review to identify missed or delayed updates and take corrective action promptly. Implementation Date: As soon as possible since enrollment reporting is completed on a monthly basis.

View Audit 383150

Finding 1170185 (2024-005)

Material Weakness 2024

Flint Housing Commission

MI

Management Response: When 1099-MISC forms were due in February 2024, due to Commission representatives' transitions, there was no documentation to confirm submission to the Treasury Department. Action Plan: The Commission is obtaining a Transmitter Control Code to access the IRS FIRE system. Once ac...

Management Response: When 1099-MISC forms were due in February 2024, due to Commission representatives' transitions, there was no documentation to confirm submission to the Treasury Department. Action Plan: The Commission is obtaining a Transmitter Control Code to access the IRS FIRE system. Once access is granted, the Commisson will verify whether the 2023 1099-MISC forms were filed and submit them if necessary. All relevant documentation will be retained in the Commission's records.

View Audit 383149

Finding 1170184 (2024-002)

Material Weakness 2024

Flint Housing Commission

MI

Internal Control / Segregation of Duties

Management Response: The Commission will adhere to internal control policies to ensure that all receipts are included as supporting documentation for credit card transactions. Action Plan: The Commission has implemented a policy requiring that all receipts and supporting documentation be submitted w...

Management Response: The Commission will adhere to internal control policies to ensure that all receipts are included as supporting documentation for credit card transactions. Action Plan: The Commission has implemented a policy requiring that all receipts and supporting documentation be submitted within seven business days of the expense. Failure to comply may result in the commission representative being held personally liable for reimbursement.

View Audit 383149

Finding 1170183 (2024-004)

Material Weakness 2024

Flint Housing Commission

MI

Management Response: The Commission recognizes that adequate internal controls and documentation for certain withdrawls were not retained. Action Plan: All Tenant Service Bank accounts will be held by FHC main office. Any event requests will be made to the FHC representative for approval before fund...

Management Response: The Commission recognizes that adequate internal controls and documentation for certain withdrawls were not retained. Action Plan: All Tenant Service Bank accounts will be held by FHC main office. Any event requests will be made to the FHC representative for approval before funds are released. Submission of itemized receipts within seven business days of any event-related disbursement. Reimbursements and future event approvals may be withheld if the documentation does not comply with the policy.

View Audit 383149

Finding 1170182 (2024-003)

Material Weakness 2024

Flint Housing Commission

MI

Management response: The Commission requested receipts from the individual responsible for organizing the annual picnic; however, not all receipts were received or were insufficient to account for the full disbursed amount. Action Plan: Internal procedures will be revised to require the submission o...

Management response: The Commission requested receipts from the individual responsible for organizing the annual picnic; however, not all receipts were received or were insufficient to account for the full disbursed amount. Action Plan: Internal procedures will be revised to require the submission of complete, itemized receipts with seven business days of any event-related disbursement. Reimbursements and future event approvals may be withheld if the documentation does not comply with the policy.

View Audit 383149

Finding 1170181 (2024-001)

Material Weakness 2024

Flint Housing Commission

MI

Management Response: The Commission will follow the internal control policies set forth by the Housing Choice Voucher Program for tenant recertification processess and maintain all required documentation. Action Plan: The Commission's management will conduct a thorough review of all HCVP files and i...

Management Response: The Commission will follow the internal control policies set forth by the Housing Choice Voucher Program for tenant recertification processess and maintain all required documentation. Action Plan: The Commission's management will conduct a thorough review of all HCVP files and implement quality control checks to ensure completeness of documentation and ongoing compliance.

View Audit 383149

Finding 1170168 (2024-001)

Material Weakness 2024

Life Management, Inc.

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due...

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.

View Audit 383123

Finding 1170164 (2024-005)

Material Weakness 2024

Tennessee Opportunity Programs, Inc.

TN

Reporting Cash Management Matching / Level of Effort / Earmarking

We concur. Since the previously issued findings, all grant reimbursement revenue has been reconciled along with expenditures to the grant and reported in a timely manner on a daily basis. The implemented review of entries into the general ledger will be used as a comparison of expenditures to ensure...

We concur. Since the previously issued findings, all grant reimbursement revenue has been reconciled along with expenditures to the grant and reported in a timely manner on a daily basis. The implemented review of entries into the general ledger will be used as a comparison of expenditures to ensure matching information is present and accurate before submittal of requested government funding.

View Audit 383100

Finding 1170163 (2024-003)

Material Weakness 2024

Tennessee Opportunity Programs, Inc.

TN

Cash Management Allowable Costs / Cost Principles

We concur. For the current grant year, processes have been updated to ensure variances do not occur. Any questions of allowable cost will be reference by 2 CFR 200 subpart E and used as a common procedure for all expenses. The Executive Director and Office Manager will review expenditures prior to t...

We concur. For the current grant year, processes have been updated to ensure variances do not occur. Any questions of allowable cost will be reference by 2 CFR 200 subpart E and used as a common procedure for all expenses. The Executive Director and Office Manager will review expenditures prior to the distribution of expenses from among the funds, which will ensure accuracy before the request is made.

View Audit 383100

Finding 1169870 (2024-011)

Material Weakness 2024

Saint Paul Public Schools

MN

Allowable Costs / Cost Principles Material Weakness

EDUCATION STABILIZATION FUND – ALLOWABLE COSTS U.S. Department of Education Education Stabilization Fund Assistance Listing Number: 84.425 Passed Through Minnesota Department of Education Pass Through Number: S425U220045 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the Dis...

EDUCATION STABILIZATION FUND – ALLOWABLE COSTS U.S. Department of Education Education Stabilization Fund Assistance Listing Number: 84.425 Passed Through Minnesota Department of Education Pass Through Number: S425U220045 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the District puts in place proper controls to ensure supporting documentation for timesheets is retained for all employees Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on ensuring proper controls are put in place. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169867 (2024-010)

Material Weakness 2024

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment Material Weakness

SPECIAL EDUCATION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Education Special Education Cluster Assistance Listing Number: 84.027 & 84.173 Passed Through Minnesota Department of Education Pass Through Number: H027A220087 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recom...

SPECIAL EDUCATION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Education Special Education Cluster Assistance Listing Number: 84.027 & 84.173 Passed Through Minnesota Department of Education Pass Through Number: H027A220087 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the District formalizes their suspension & debarment procedures in a policy and ensure they check suspension & debarment for all vendors prior to entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the procurement processes to ensure the compliance requirements are fully understood and a proper review of all procurements and procurement methods will be performed. This will be implemented by December 31, 2025 and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169865 (2024-009)

Material Weakness 2024

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment § 200.318 § 200.326

SPECIAL EDUCATION CLUSTER – PROCUREMENT U.S. Department of Education Special Education Cluster Assistance Listing Number: 84.027 & 84.173 Passed Through Minnesota Department of Education Pass Through Number: H027A220087 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the...

SPECIAL EDUCATION CLUSTER – PROCUREMENT U.S. Department of Education Special Education Cluster Assistance Listing Number: 84.027 & 84.173 Passed Through Minnesota Department of Education Pass Through Number: H027A220087 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the district ensure quotes are obtained for all procurements that are above the micro-purchase threshold, and that this process is documented along with their assessments of cost analysis performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the procurement processes to ensure the compliance requirements are fully understood and a proper review of all procurements and procurement methods will be performed. This will be implemented by December 31, 2025 and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169863 (2024-014)

Material Weakness 2024

Saint Paul Public Schools

MN

Cash Management Material Weakness Reporting

CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We reco...

CHILD NUTRITION CLUSTER – REPORTING U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the district ensures all changes and adjustments are communicated to the accountant who performs claim submissions. When the Nutrition Service Assistant Director’s review results in additional adjustments within PrimeroEdge, the District should only make those changes before the CLiCs cutoff date to prevent differences between client records in PrimeroEdge and CLICS reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the reporting processes to ensure the compliance requirements are fully understood and a proper review of all reporting methods will be performed. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169855 (2024-013)

Material Weakness 2024

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment Material Weakness School Nutrition Programs

CHILD NUTRITION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommen...

CHILD NUTRITION CLUSTER – SUSPENSION AND DEBARMENT U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 10.553, 10.555, 10.556, 10.559, 10.582 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the District formalizes their suspension & debarment procedures in a policy and ensure they check suspension & debarment for all vendors prior to entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all of the personnel involved in the procurement processes to ensure the compliance requirements are fully understood and a proper review of all procurements and procurement methods will be performed. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169847 (2024-012)

Material Weakness 2024

Saint Paul Public Schools

MN

Procurement, Suspension & Debarment § 200.318 § 200.326

CHILD NUTRITION CLUSTER – PROCUREMENT U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 93.600 and 93.558 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the dist...

CHILD NUTRITION CLUSTER – PROCUREMENT U.S. Department of Agriculture Child Nutrition Cluster Assistance Listing Number: 93.600 and 93.558 Passed Through Minnesota Department of Education Pass Through Number: 10.CNC Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend that the district ensure quotes are obtained for all procurements that are above the micro-purchase threshold, and that this process is documented along with their assessments of cost analysis performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on educating all the personnel involved in the procurement processes to ensure the compliance requirements are fully understood and a proper review of all procurements and procurement methods will be performed. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169835 (2024-001)

Material Weakness 2024

College Dreams, INC

OR

Reporting Material Weakness

Finding # 2024-001: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). 93.677 Social Services Block Grant – Department of Health and Human Services; 21.027 Coronavirus State and Local Fiscal Recovery Funds – Department of the Treasury Finding: The Organization s...

Finding # 2024-001: Material weakness over preparation of schedule of expenditures of federal awards (SEFA). 93.677 Social Services Block Grant – Department of Health and Human Services; 21.027 Coronavirus State and Local Fiscal Recovery Funds – Department of the Treasury Finding: The Organization should have systems in place to prepare a complete and accurate SEFA. The Organization did not identify all federal awards and adjustments were made to the SEFA prepared by management. Recommendation: The Organization should implement additional procedures and controls to accurately capture all activity under federal awards in preparing the SEFA. Corrective Action: The Executive Director and Director of Finance and will use a grant and contract tracking log to ensure they are aware of all federal awards. The SEFA will be prepared by the bookkeeper and reviewed and approved by the Director of Finance and Administration prior to being submitted. Anticipated Completion Date: April 2025

View Audit 382989

Finding 1169829 (2024-002)

Material Weakness 2024

College Dreams, INC

OR

Eligibility Significant Deficiency

Finding # 2024-002: Significant deficiency over eligibility U.S. Department of Education 84.044A TRIO Programs Cluster: TRIO – Talent Search Finding: Applications to the program should be reviewed and approved prior to acceptance into the program. One application out of 40 tested had the same person...

Finding # 2024-002: Significant deficiency over eligibility U.S. Department of Education 84.044A TRIO Programs Cluster: TRIO – Talent Search Finding: Applications to the program should be reviewed and approved prior to acceptance into the program. One application out of 40 tested had the same person doing initial and secondary review. Recommendation: Applications should consistently have advisors or college prep specialists sign off and review prior to the program manager doing secondary review and acceptance. Corrective Action: Management adopted a policy requiring separate reviews effective April 2024. The exception noted occurred before the new policy was implemented. We will have the Executive Director and College+ Program Manager ensure that all advisors review applications before sending to the College+ Program Manager for approval and acceptance. Anticipated Completion Date: April 2025

View Audit 382989

Corrective Action Plans

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