Corrective Action Plans

Finding 370517 (2023-001)

Significant Deficiency 2023

NY

HUD Housing Programs

View of responsible officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list will be put in place for Maple-Claremont and a step will be added ...

View of responsible officials: To address this issue the monthly replacement reserve bank transfers have been set up in the banking system as ongoing automatic recurring transfers. A separate Financial Close and Compliance Check list will be put in place for Maple-Claremont and a step will be added to reconcile cash (review and post recurring bank transfer activity) quarterly. An additional step will be added to assess any future changes to the replacement reserve transfer levels when the Contract renews annually. Responsible Official: Irene Math, CFO; Krisztina Fellner, Assistant Controller Estimated Completion Date: February 2024

View Audit 292182

Finding 370515 (2023-001)

Material Weakness 2023

Incorporated Village of Rockville Centre

NY

Eligibility

in 2024, the Vilalge will implement processes and conrols to ensure the completeness of underlying records and accuracy of HAP and utility allowance calculations. The Village will sample case files to help ensure compliance.

View Audit 292146

Finding 370513 (2023-001)

Significant Deficiency 2023

Bethany Home, Inc.

PA

Questioned Costs Cash Management § 200.305 § 200.308 § 200.309 § 200.403

The Home contacted the Office of Refugee Resettlement (ORR) and was instructed to keep the funds and submit a carry-over request for these funds.

View Audit 292134 Questioned Costs: $1

Finding 370511 (2023-001)

Significant Deficiency 2023

Owensboro Health, Inc.

KY

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

Corrective Action already completed in 2023

View Audit 292127

Finding 370508 (2023-001)

Significant Deficiency 2023

Logan University

MO

Questioned Costs Student Financial Aid Special Tests & Provisions

Personnel Responsible for Corrective Action: Director of Financial Aid, Kerry Hallahan Anticipated Completion Date: October 2023 Corrective Action Plan: The calendar for 2023 - 2024 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. ...

Personnel Responsible for Corrective Action: Director of Financial Aid, Kerry Hallahan Anticipated Completion Date: October 2023 Corrective Action Plan: The calendar for 2023 - 2024 academic year has been updated to ensure the correct number of days are used for return of Title IV calculations. At the start of each trimester, the calendar will be reviewed to verify any break of 5 days or more are accounted for within the R2T4 calculation setup.

View Audit 292105 Questioned Costs: $1

Finding 370507 (2023-003)

Material Weakness 2023

Metropolitan School District of Decatur Township

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2023-003 Finding Subject: Emergency Connectivity Fund – Suspension and Debarment Summary of Finding: The School Corporation had not implemented a system of internal controls to ensure procedures were in place to verify that the contracted entity selected for the project was not suspended or ...

FINDING 2023-003 Finding Subject: Emergency Connectivity Fund – Suspension and Debarment Summary of Finding: The School Corporation had not implemented a system of internal controls to ensure procedures were in place to verify that the contracted entity selected for the project was not suspended or debarred. The School Corporation did not include the appropriate provisions for suspension and debarment in the contract, require a certification, or check the EPLS to ensure the entity was not suspended or debarred. Contact Person Responsible for Corrective Action: Derek Coulombe, Director of Technology Contact Phone Number and Email Address: (317) 856-5265; dcoulombe@decaturproud.org Views of Responsible Official: We concur with Audit Finding Description of Corrective Action Plan: The School Corporation will develop procedures, including adding contract language when appropriate, to ensure searches verifying vendors paid from federal funds have not been Suspended or Debarred. Documentation of the searches will be printed off then filed with the contract and submitted with the original purchase request. Anticipated Completion Date: March 1, 2024

View Audit 292091

Finding 370506 (2023-002)

Material Weakness 2023

Metropolitan School District of Decatur Township

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

FINDING 2023-002 Finding Subject: Emergency Connectivity Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related t...

FINDING 2023-002 Finding Subject: Emergency Connectivity Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Summary of Finding: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Period of Performance compliance requirements. The School Corporation completed reimbursement requests and submitted them online; however, there was no evidence of an oversight or review process to ensure that the reimbursement requests were for allowable activities, allowable costs, and within the period of performance. Contact Person Responsible for Corrective Action: Derek Coulombe, Director of Technology Contact Phone Number and Email Address: (317) 856-5265; dcoulombe@decaturproud.org Views of Responsible Official: We concur with Audit Finding Description of Corrective Action Plan: The School Corporation will develop procedures to ensure disbursement requests are printed out and a representative from the Business Department documents review of them for allowable activity before final submission. Anticipated Completion Date: March 1, 2024

View Audit 292091

Finding 370504 (2023-001)

Material Weakness 2023

Metropolitan School District of Decatur Township

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023-001 Finding Subject: COVID-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that contracts in excess of $2,000 paid from federal grant funds include...

FINDING 2023-001 Finding Subject: COVID-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: The School Corporation did not have adequate policies or procedures to ensure that contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. One of two contracts during the audit period was subject to wage rate requirements; however, the contract did not have the required prevailing wage rate clause included in the contract. Certified payrolls were obtained for both contracts, but there was no evidence the unit had a control in place to ensure the certified payrolls are received timely and in compliance with applicable grant requirements. Contact Person Responsible for Corrective Action: Kirk Farmer, Chief Financial Officer Contact Phone Number and Email Address: (317) 856-5265; kfarmer@decaturproud.org Views of Responsible Official: We concur with Audit Finding Description of Corrective Action Plan: The School Corporation will verify all contracts paid for from federal funds include a prevailing wage rate clause. In addition, the Business Department with print off email correspondence to file with future certified payrolls to document receipt and compliance with grant requirements. Anticipated Completion Date: March 1, 2024

View Audit 292091

Finding 370500 (2023-001)

Significant Deficiency 2023

Goddard College Corporation

VT

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.90

The College has controls and processes in place to properly evaluate credit (SAP). As part of the corrective action we have documented and re-trained the Registrar and financial aid staff on the process to record SAP; notify the student of probationary periods; and notify financial aid of a change i...

The College has controls and processes in place to properly evaluate credit (SAP). As part of the corrective action we have documented and re-trained the Registrar and financial aid staff on the process to record SAP; notify the student of probationary periods; and notify financial aid of a change in SAP status. The process has an additional section that establishes segregation of duties such that a member of the Registrar’s office shall not update their own record but would request posting be reviewed and completed by another member of the registrar’s office. The documentation of this process is included below: 1. At the beginning of each semester the Registrar’s office will evaluate credit (SAP) on the prior semester. In order to ensure proper segregation of duties the following section has been added. • If a member of the Registrar’s office is a student during the prior semester a different member of the Registrar’s office will evaluate their SAP and update their record. • Any notification related to the evaluation of SAP will be conducted by the other Registrar’s office member. 2. The Registrar’s office will notify financial aid of students without credit. • The Financial Aid Office will provide appropriate notifications for students who did not receive credit (SAP) for the first time. 3. The Registrar’s office will evaluate if lack of credit (SAP) is for a second semester. • If it is the second semester, the student is then notified and they are no longer eligible for federal financial aid for the upcoming term. • The Financial Aid office will provide notification to the student that credit is needed for that semester or the student is not eligible for federal financial aid for the upcoming term. • The Registrar’s office will provide notification of students on the list created in point 2 and 3 to the Financial Aid office. 4. Financial Aid will update student’s record to indicate that they are ineligible for financial aid. This process will remain in place until Goddard College completes implementation of “Anthology Student” which is an integrated student information system that supports compliance with Title IV guidelines. Anthology will evaluate satisfactory academic progress against an approved program, among many other compliance items, and provide the integrated notification to students of their lack of progress as well as flag their financial aid record so that federal funds are not approved. This system will replace the intensive manual data management process currently utilized and the electronic alerts and processes will achieve results reliably and automatically. The college would like to note that the registrar (the student in question) did not provide written notification that she did not meet SAP from the Fall term but she was aware of it given her position and normal job duties. The employee involved has submitted their resignation from the college and the process will be shared with the new Registrar. Financial aid staff has completed additional training on SAP guidelines and the importance of compliance with SAP requirements.

View Audit 292086

Finding 370497 (2023-001)

Significant Deficiency 2023

John A Logan College, Community College District #530

IL

Special Tests & Provisions Student Financial Aid Reporting

Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following...

Finding No. 2023-001: Controls Over Student Financial Assistance Special Tests and Provisions – Enrollment Reporting (Repeated from Finding No. 2022-001) Condition: During the compliance testing of “Special Tests and Provisions” requirements related to Enrollment Reporting, we noted the following exceptions: • Two (2) students were not reported within the 60 day requirement. Plan: Admissions and Records will no longer award degrees after a two-week grade period following each semester’s conferred date. All students who do not apply or do not meet the qualifications to grade on this date will be awarded at the end of the following term. A letter of completion may be provided to students who complete degree requirements during the course of a semester. Applicable programs have been notified of this change. In addition, the final Clearinghouse submission with degrees will be submitted and validated prior to any submissions for the next term. Additionally, the degree submission list posted to the Clearinghouse will be compared to the final graduate list generated in Institutional Research to ensure the lists match. Anticipated Date of Completion: December 2023 Name of Contact Person: Stephanie Hartford, Provost

View Audit 292081

Finding 370491 (2023-002)

Significant Deficiency 2023

Hamline University of Minnesota

MN

Student Financial Aid Reporting Significant Deficiency

Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are b...

Department of Education 2023-002 Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Auditors identified five students where the change in enrollment status was not reported in a timely manner. It was noted that we identified the status changes while there was a cybersecurity breach within the file transfer system used by the National Student Clearinghouse (NSC), our third-party servicer. As a result, our reporting was delayed. We received notice of the incident from the NSC on June 16, 2023. Our next planned transmission was scheduled for June 28. We postponed our regular reporting schedule for one week while we reset our secure FTP password with NSC, initialized our account in their updated system, and while our ITS security officer evaluated the risk. We ended up submitting the file to the NSC on July 5. As a result of this incident, we remain vigilant for external factors that may impact our reporting schedule. We will address them as quickly as possible to avoid reporting delays. Names of the contact persons responsible for corrective action: Gwenn Sherburne, Registrar Planned completion date for corrective action plan: By first reporting date for 2023-2024 academic year in early September 2023.

View Audit 292076

Finding 370490 (2023-001)

None 2023

Riordan School Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Senior Apartments agrees w...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Bessie Riordan Senior Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292056

Finding 370489 (2023-001)

None 2023

Mercy Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Mercy Apartments agrees with the auditor’...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Mercy Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292055

Finding 370488 (2023-001)

None 2023

Hawley-Winton Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Hawley-Winton Apartments agrees with the ...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Hawley-Winton Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292054

Finding 370487 (2023-002)

None 2023

St. David's Housing Development Fund Company, Inc.

NY

HUD Housing Programs Cash Management

Finding #2023-002 Section 202 Supportive Housing for the Elderly – (Capital Advance) – AL No. 14.157 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 90 day requirement. Action taken: St. David’s Hous...

Finding #2023-002 Section 202 Supportive Housing for the Elderly – (Capital Advance) – AL No. 14.157 Recommendation: We recommend that management should deposit the required funds in the future into the residual receipts reserve account within the 90 day requirement. Action taken: St. David’s Housing Development Fund Company, Inc. agrees with the auditor’s recommendation and will implement procedures to ensure timely and accurate deposits in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315)424-1821.

View Audit 292053

Finding 370486 (2023-001)

None 2023

St. David's Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor...

Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 292053

Finding 370485 (2023-001)

None 2023

Moses H Cone Memorial Hospital Operating Corporation, Inc.

NC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

We have revised the calculation of the Paid Annual Leave award and verified that it uses the pay rates in effect at the time of the award for all employees. We confirmed that no other expenses for the COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“Provider Relief ...

We have revised the calculation of the Paid Annual Leave award and verified that it uses the pay rates in effect at the time of the award for all employees. We confirmed that no other expenses for the COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (“Provider Relief Fund”) reporting involved costs subject to similar point in time report parameters. The change to this cost item does not impact the full utilization of the Provider Relief Fund due to the presence of other expenses in the same category along with unreimbursed expenses and unused lost revenues remaining after the funds were exhausted. The discrepancy was due to imprecise instructions in the request for information. In the future, such ad hoc requests and the responsive reports will be verified by the Executive Director of Corporate Accounting before use.

View Audit 292044 Questioned Costs: $1

Finding 370481 (2023-006)

Material Weakness 2023

East Porter County School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2023-006 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Acti...

Finding 2023-006 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the Davis-Bacon Act. We will collect weekly payroll documentation for any constructions projects where Federal Grant money is used. Anticipated Completion Date: February 2024

View Audit 292036

Finding 370473 (2023-005)

Material Weakness 2023

East Porter County School Corporation

IN

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

Finding 2023-005 – Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Dir...

Finding 2023-005 – Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Business Affairs & HR will work with the Special Education Coop to ensure compliance with the Procurement and Suspension and Debarment requirement. Anticipated Completion Date: February 2024

View Audit 292036

Finding 370465 (2023-004)

Significant Deficiency 2023

East Porter County School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

Finding 2023-004 – Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Business Affairs & H...

Finding 2023-004 – Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Business Affairs & HR will work with the Special Education Coop to ensure compliance with the Earmarking requirement. Anticipated Completion Date: February 2024

View Audit 292036

Finding 370462 (2023-003)

Material Weakness 2023

East Porter County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Finding 2023-003 – Child Nutrition Cluster – Special Tests and Provisions – Verification of Free and Reduced Price Applications Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Descrip...

Finding 2023-003 – Child Nutrition Cluster – Special Tests and Provisions – Verification of Free and Reduced Price Applications Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the process for Verification of Free and Reduced Price Applications. We have now contracted with a Food Service Director through NIESC. They will perform the Verification of Free and Reduced Price Applications and the Director of Business Affairs & HR will review these documents for accuracy. Anticipated Completion Date: FY24 Verification of Free and Reduced Price Application Review Period

View Audit 292036

Finding 370459 (2023-002)

Significant Deficiency 2023

East Porter County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Food Service...

Finding 2023-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Food Service Manager or Director of Food Service will prepare the reimbursement claim and the Director of Business Affairs and HR or Treasurer will review and initial the claims. This will ensure the accuracy of the reimbursement claim. Anticipated Completion Date: This Corrective Action was put into place in September 2022 following our prior audit. The Claim that was not signed for this Audit was from October 2021.

View Audit 292036

Finding 370453 (2023-008)

Material Weakness 2023

One City Schools, Inc.

WI

School Nutrition Programs Subrecipient Monitoring Internal Control / Segregation of Duties

Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Action Taken: One City Schools developed a new financial class for School Nutrition, and all grant funds and ...

Recommendation: Internal controls for accounting for nonprofit school food service funds should be implemented. A separate class in the accounting software for the program could be utilized. Action Taken: One City Schools developed a new financial class for School Nutrition, and all grant funds and expenditures will be classed to School Nutrition so these funds are clearly segregated from others. One City Schools implemented these new class designations as of January 1, 2024. Additionally, OCS added relevant tasks in our monthly accounting procedures to check for miscodes and ensure grant funds and expenditures are correctly coded.

View Audit 292020

Finding 370449 (2023-007)

Material Weakness 2023

One City Schools, Inc.

WI

Questioned Costs Subrecipient Monitoring School Nutrition Programs § 200.302 § 200.334

Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requireents. Action Taken: One City Schools has developed a new process to document meal counts per month, attendance and enrollment numbers pe...

Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for retaining support for claims in accordance with federal requireents. Action Taken: One City Schools has developed a new process to document meal counts per month, attendance and enrollment numbers per month, submission of claims, and the signature of a designated second approver, the COO. As each claim is made, the associated backup documentation will be presented to the second approver for their review and signature. Once approved, the entire packet of information will be retained. This process was initiated in December 2023.OCS completed the second designated approver review retroactively for all claims in the months of July, September, October, and November 2023.

View Audit 292020 Questioned Costs: $1

Finding 370445 (2023-006)

Material Weakness 2023

One City Schools, Inc.

WI

Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims. Action Taken: One City Schools has developed a new process for submission where a second approver, the COO, reviews the claims for accuracy. This process started in December...

Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims. Action Taken: One City Schools has developed a new process for submission where a second approver, the COO, reviews the claims for accuracy. This process started in December 2023, however OCS also completed this second approver review retroactively for all claims in July 2023, September 2023, October 2023, and November 2023.

View Audit 292020

Corrective Action Plans

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