Corrective Action Plans

Finding 11371 (2023-004)

Significant Deficiency 2023

WI

Internal Control / Segregation of Duties Special Tests & Provisions Cash Management

The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed ass...

The District has responded with corrective action and has notified and informed the fixed asset appraisal company of all capitalized items purchased with federal funding. The District also implemented a review process. The Director of Business Services will review the listing sent to the fixed asset company to ensure compliance and verify the completeness of the data received from the appraisal company.

View Audit 15290

Finding 11368 (2023-001)

Significant Deficiency 2023

Williamsburg Community School District

PA

Procurement, Suspension & Debarment

Williamsburg Community School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 - Debarred and Suspended Vendors Condition: The Williamsburg Comm...

Williamsburg Community School District submits the following corrective action plan in response to the finding listed in Section III of the Schedule of Findings and Questioned Costs for the year ended June 30, 2023. Finding 2023-001 - Debarred and Suspended Vendors Condition: The Williamsburg Community School District does not have documented internal control procedures designed and implemented for the review of federally debarred and suspended vendors. View of Responsible Officials: The district's Business Manager is the responsible official for the Education Stabilzation Fund grants. They stated that they agree with and understand the finding. Planned Corrective Action: Documented internal control procedures will be designed and implemented for the review of vendors for possible federal debarment and suspension. Person Responsible for Corrective Action Plan: Business Manager Anticipated Completion Date: February 29, 2024.

View Audit 15279

Finding 11364 (2023-002)

Significant Deficiency 2023

The School Board of the City of Newport News, Virginia

VA

Questioned Costs Allowable Costs / Cost Principles

2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order...

2023-002: Significant Deficiency – Activities Allowed or Unallowed and Allowable Costs and Cost Principles Program: Special Education Cluster (IDEA) (ALN 84.027 and 84.173) – United States Department of Education – Virginia Department of Education; Federal Award Year 2023 Corrective Action: In order to more fully ensure program costs are allowable, additional Internal control reviews will be added to the current processes as follows. 1) All employees paid from sponsored funds are required to report their effort monthly. 2) The employee, or responsible individual will report percent effort using suitable means of verification. 3) Supervisors are responsible for certification of time and effort for personnel associated with their sponsored programs. 4) If the Supervisor is the employee completing the effort report, the Executive director must certify the percent effort level. 5) If the Executive Director is the employee completing the effort report, an Officer of The Program's School board must certify the percent effort report. Contact: Scarlett Minto, Chief Financial Officer Expected Completion Date: January 2024- All corrective actions have been implemented. If you have any questions, please contact Scarlett Minto at 757-591-4642 or by email at Scarlett.Minto@nn.k12.va.us.

View Audit 15272 Questioned Costs: $1

Finding 11362 (2023-002)

Significant Deficiency 2023

Marion County District School Board

FL

Questioned Costs Special Tests & Provisions

Planned Corrective Action Plan - The District's is currently working with the parties involved to obtain the supporting documentation. A procedure has been developed to ensure that funds subject to the Davis-Bacon Act are identified, the requirements communicated to all responsible parties and docu...

Planned Corrective Action Plan - The District's is currently working with the parties involved to obtain the supporting documentation. A procedure has been developed to ensure that funds subject to the Davis-Bacon Act are identified, the requirements communicated to all responsible parties and documentation of compliance obtained. In addition, regular meetings and review of the procedures are planned to ensure proper tracking of all applicable projects. Anticipated Completion Date - 06/30/2024 Responsible Contact Persons - Robert Knight, Facilities Supervisor; Shaun Duncan, Technical Services Supervisor; Terri Cooke, Director of Finance

View Audit 15270 Questioned Costs: $1

Finding 11361 (2023-001)

Significant Deficiency 2023

Marion County District School Board

FL

Subrecipient Monitoring Significant Deficiency

Planned Corrective Action -The district will enhance procedures to address 20 USC 7801 and re-train all applicable staff at the impacted facilities to ensure that the proper withdraw codes are utilized and that supportive/supporting documentation is obtained. Training will include instruction on th...

Planned Corrective Action -The district will enhance procedures to address 20 USC 7801 and re-train all applicable staff at the impacted facilities to ensure that the proper withdraw codes are utilized and that supportive/supporting documentation is obtained. Training will include instruction on the selection of the proper withdraw code, identifying acceptable documentation and explaining expected follow-up procedures. The district will provide training to new staff and will provide regular, routine, review of the procedures and documentation. The district will implement periodic monitoring of the withdraw codes to ensure that all enhanced procedures are being adhered to. Anticipated Completion Date - 09/30/2024 Responsible Contact Persons - Mr. Stephen Ayres, Director of Student Assignments and Records; Dr. Danielle Livengood, Sr. Executive Director of High Schools and Secondary Curriculum; Ms. Vickye Vaughns, Supervisor of Student Information and State Reporting; Jonathan McGowan, Director of Mental Health and Wellness

View Audit 15270

Finding 11355 (2023-001)

None 2023

Campbell University

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION: THE UNIVERSITY CURRENTLY USES AN AUTOMATED WITHDRAWAL PROCESS FOR MAIN-CAMPUS UNDERGRADUATE STUDENTS. TO REMAIN COMPLIANT WITH RETURN OF TITLE IV REGULATIONS, THE OFFICE OF FINANCIAL AID WILL ENGAGE WITH ALL ACADEMIC LEVELS AND DEPARTMENTS ON CAMPUS AND ENCOURAGE THE USE OF THE A...

CORRECTIVE ACTION: THE UNIVERSITY CURRENTLY USES AN AUTOMATED WITHDRAWAL PROCESS FOR MAIN-CAMPUS UNDERGRADUATE STUDENTS. TO REMAIN COMPLIANT WITH RETURN OF TITLE IV REGULATIONS, THE OFFICE OF FINANCIAL AID WILL ENGAGE WITH ALL ACADEMIC LEVELS AND DEPARTMENTS ON CAMPUS AND ENCOURAGE THE USE OF THE AUTOMATED WITHDRAWAL PROCESS. THIS WILL ENSURE THE OFFICE OF FINANCIAL AID IS MADE AWARE WHEN A STUDENT IS NO LONGER ATTENDING THE UNIVERSITY AND CAN PROCESS THE R2T4 WITHIN REQUIRED TIMELINES. ANTICIPATED COMPLETION DATE: MAY 31, 2024. INDIVIDUALS RESPONSIBLE FOR CORRECTIVE ACTION PLAN: PRESTON DODSON, DIRECTOR OF FINANCIAL AID.

View Audit 15259

Finding 11343 (2023-001)

Significant Deficiency 2023

Claiborne Parish School Board

LA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Educatio...

Reference # and title: 2023-001 Controls and Compliance over Reporting Federal program and specific federal award identification: CFDA Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education Education Stabilization (ESSER II – Formula & Incentive) 84.425D 2021 Education Stabilization (ESSER III – Formula, Incentive & 84.425U 2021 EB Interventions) Condition: In accordance with the ESSER guidelines, the School Board is required to submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. The key line items include the School Board’s expenditures by ESSER subgrant, which comes from the periodic expense reports, the number of specific positions supported with ESSER funds, allocation of ESSER funds to schools and criterial used to allocate the funds to the schools and the full-time equivalent positions paid with ESSER funding. Condition found: In testing a sample of a periodic expense report from each of the School Board’s ESSER subgrants, it was noted that the ESSER III Formula subgrant did not agree with the School Board’s general ledger expenditures. In testing the information submitted through the Louisiana Department of Education’s portal for the other key line items, it was noted that the School Board could not locate their original support used to submit this information; and therefore, the auditor could not adequately test the information submitted. Corrective action planned: When completing the annual performance report, the new Grants Manager will retain all supporting documentation used to complete the report for review during the audit process. Personal responsible for corrective action: Mr. William Kennedy, Superintendent Claiborne Parish School Board 415 East Main Street Homer, Louisiana 71040 Anticipated completion date: 3/31/2024

View Audit 15238

Finding 11342 (2023-002)

Significant Deficiency 2023

University of Lynchburg

VA

Student Financial Aid Subrecipient Monitoring Reporting

To ensure that student enrollment statuses are updated following any change in full time enrollment status, the University of Lynchburg is implementing a new Student information system (Ellucian Colleague) that will automate the management of student statuses based on NSLDS parameters and guidelines...

To ensure that student enrollment statuses are updated following any change in full time enrollment status, the University of Lynchburg is implementing a new Student information system (Ellucian Colleague) that will automate the management of student statuses based on NSLDS parameters and guidelines. The new system will drastically reduce the previous needs for the manual monitoring of student statuses. This new system will be fully implemented by August 2024. In the interim, the Registrar's Office is stepping up its efforts to ensure that the current manual monitoring process is effective.

View Audit 15219

Finding 11341 (2023-001)

Significant Deficiency 2023

University of Lynchburg

VA

Student Financial Aid Reporting Significant Deficiency

Management determined the root cause of errors in the date of determination that the student withdrew (determination date), which ultimately led to funds not being returned within 45 days, was due to a process error. The old process relied on the Registrar's Office to provide the actual date to use ...

Management determined the root cause of errors in the date of determination that the student withdrew (determination date), which ultimately led to funds not being returned within 45 days, was due to a process error. The old process relied on the Registrar's Office to provide the actual date to use (through a Withdrawal Report). It was discovered that with only one date able to be captured in the current (antiquated) ERP that the Date of Withdrawal was the only date provided. In the short term, this is being resolved by the Registrar's Office directly notifying the Financial Aid Office with both dates (not relying on a withdrawal report): Date of Withdrawal and Date of School's Determination. Beginning 2024 5 a new ERP will be in place that will allow both dates to show in the Financial Aid R2T4 module immediately as reported from the Registrar's Office.

View Audit 15219

Finding 11338 (2023-004)

Significant Deficiency 2023

St John Public School District No. 3

ND

Allowable Costs / Cost Principles

2023-004 Contact Person Mary Vandal, Business Manager Planned Corrective Action To ensure that all payroll expenditures are allowable for hourly employees, timesheets will be approved by each supervisor and/or the Superintendent. Any additional pay issued to certified staff will have Superintendent ...

2023-004 Contact Person Mary Vandal, Business Manager Planned Corrective Action To ensure that all payroll expenditures are allowable for hourly employees, timesheets will be approved by each supervisor and/or the Superintendent. Any additional pay issued to certified staff will have Superintendent approval documented on a pay request sheet. All certified employees will continue to have a signed contract on file each year. All non-certified employees will have a letter of assignment signed and on file each year. Planned Completion Date June 30, 2024

View Audit 15218

Finding 11337 (2023-009)

None 2023

Gibson County, Tennessee

TN

Questioned Costs Reporting Internal Control / Segregation of Duties

Planned Corrective Action: In the future, special attention will be paid to the requirements for all grant funds received. Reporting will be done on a timely basis to prevent this from happening in the future.

View Audit 15194 Questioned Costs: $1

Finding 11335 (2023-005)

Significant Deficiency 2023

Baraga County Memorial Hospital

MI

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Fi...

Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Hospital has amounts due from affiliate of $678,028 that are older than 90 days and is in violation of a loan covenant from HUD. Responsible Individuals: Gail Jestila, CFO Corrective Action Plan: Management implemented a repayment plan with affiliate to reduce amounts outstanding. Anticipated Completion Date: Ongoing

View Audit 15167

Finding 11334 (2023-004)

Significant Deficiency 2023

Baraga County Memorial Hospital

MI

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Fi...

Federal Agency Name: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.128 Program Name: Mortgage Insurance for Hospitals Compliance Requirement: Special Tests and Provisions Type of Finding: Significant Deficiency in Internal Control Over Compliance and Noncompliance Finding Summary: The Hospital’s Mortgage Reserve Fund (MRF) is underfunded by $167,150 and is in violation of a loan covenant from HUD. Responsible Individuals: Gail Jestila, CFO Corrective Action Plan: Additional deposits will be made to the MRF to cure the underfunded status within the curing period. Anticipated Completion Date: November 30, 2023

View Audit 15167

Finding 11333 (2023-001)

Significant Deficiency 2023

Broadlawns Medical Center

IA

Procurement, Suspension & Debarment § 200.318 § 200.320

Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers a...

Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2019-001 Special Supplemental Nutrition Program for Women, Infants and Children – CFDA No. 10.557 Recommendation; We recommend the Organization obtain quotes or bids as necessary for purchases that exceed the micro-purchase threshold. Additionally, we recommend the Organization maintain documentation of all quotes and bids to support the vendor chosen. In situations where there is an alternative method utilized, we recommend clearly documenting that process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a procurement policy meeting the recommendations above and the requirements noted in 2 CFR Part 200 §200.318 in December 2020. The policy will be reviewed annually with staff involved in the purchasing process to ensure compliance. Additional procedures will be put in place for WIC department expenditures. Non-salary expenditures of the WIC department expected to be over $5,000 or more will be discussed with the CNO for approval prior to purchase. The Purchase Requisition form will be used to document purchasing approvals. Quotes or bids along with a written rational for vendor selection will be included with the Purchasing Requisition form. Once reviewed and approved by the CON, the Purchase Requisition, quotes/bids, and selection rationale will be sent to Director of Accounting and Cost Accountant. The Director of Accounting will timely review the documentation and forward it to the purchasing department to place the order. Both the Director of Accounting and the Cost Accountant will maintain copies of the documentation for reporting and auditing purposes. Name of the contact person responsible for corrective action: Jim Lynch Planned completion date for corrective action plan: January 31, 2024 If there are questions regarding this plan, please call Jim Lynch at 515-282-2296

View Audit 15166

Finding 11332 (2023-002)

Significant Deficiency 2023

Unified School District Number 494

KS

Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303 § 200.313

Finding 2023-002 Recommendations: The District should have an employee compare the third party’s equipment inventory records with the financial records for completeness. An employee should also be present during the physical equipment inventory each year and maintain records of proof for its occurre...

Finding 2023-002 Recommendations: The District should have an employee compare the third party’s equipment inventory records with the financial records for completeness. An employee should also be present during the physical equipment inventory each year and maintain records of proof for its occurrence. Lastly, the current inventory records should also be altered in order to be maintained with information required by 2 CFR section 200.313(d)(2) that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal award identification number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data of disposal and sales price of the property. Action Taken: We agree with the recommendation. Our targeted implementation date is June 2024.

View Audit 15163

Finding 11331 (2023-001)

Significant Deficiency 2023

Unified School District Number 494

KS

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

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 r...

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.

View Audit 15163

Finding 11307 (2023-004)

Significant Deficiency 2023

Saint Peter's University and Affiliates

NJ

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Auditors’ Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education...

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Auditors’ Recommendation: We recommend the University review its policies and procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has developed a policy to identify uncashed Title IV refund checks prior to the 240-day expiration date. The policy includes steps to contact students whose checks did not clear and to return the funds to the Department within 240 days after the issue date of the check. The procedures will ensure that reviews are completed and returned timely according to applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Cynthia McDaniel, Controller, (201) 761-7424 Planned completion date for corrective action plan: Completed

View Audit 15156 Questioned Costs: $1

Finding 11301 (2023-003)

Significant Deficiency 2023

Saint Peter's University and Affiliates

NJ

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the correct d...

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.007, 84.033, 84.063 and 84.268 Recommendation: We recommend the University review the R2T4 requirements and implement procedures to ensure scheduled breaks are properly factored into the R2T4 calculations as well as the correct date of withdrawal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error identified has been recalculated with the correct date and funds have been returned. The office of Financial Aid will have two staff members review each withdrawal to ensure that withdrawal dates are checked and that scheduled breaks are appropriately accounted for prior to finalizing the calculations. Name(s) of the contact person(s) responsible for corrective action: Jennifer Ragsdale, Director of Student Financial Aid, (201) 761-6060 Planned completion date for corrective action plan: Completed

View Audit 15156 Questioned Costs: $1

Finding 11297 (2023-002)

Significant Deficiency 2023

Saint Peter's University and Affiliates

NJ

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review...

Student Financial Aid Cluster – Federal Assistance Listing Numbers 84.063 and 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing submissions to the NSLDS completed by the third-party servicer. Additionally, we recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: University has updated its policies and procedures for NSLDS submissions via their third-party servicer to ensure relevant information is being captured and reported timely in accordance with applicable regulations. Name(s) of the contact person(s) responsible for corrective action: Kamla Singh-Ramoutar, University Registrar, (201) 761-6051 Planned completion date for corrective action plan: Completed

View Audit 15156

Finding 11296 (2023-001)

Significant Deficiency 2023

Saint Peter's University and Affiliates

NJ

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Aid Cluster – Federal Assistance Listing Number 84.063 Recommendation: We recommend that the University establish a process to review changes and updates to a student’s FASFA prior to disbursing funds to ensure the most up to date and accurate information is being used for Pell aw...

Student Financial Aid Cluster – Federal Assistance Listing Number 84.063 Recommendation: We recommend that the University establish a process to review changes and updates to a student’s FASFA prior to disbursing funds to ensure the most up to date and accurate information is being used for Pell awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The error was identified prior to the end of the award year and the student’s award was corrected. The ISIR Alert Report (IART) is generated during the ISIR import process and identifies all ISIR transaction updates. All updates are reviewed and the student accounts are updated appropriately where necessary prior to the completion of the rest of the import process. The office of Financial Aid will add a 2nd reviewer of the IART report. Name(s) of the contact person(s) responsible for corrective action: Jennifer Ragsdale, Director of Student Financial Aid, (201) 761-6060 Planned completion date for corrective action plan: Completed

View Audit 15156 Questioned Costs: $1

Finding 11294 (2023-001)

Significant Deficiency 2023

Horizons for Homeless Children

MA

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

2023-001 - Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.596 and 93.575 Child Care Development Fund (CCDF) Cluster Responsible Official Sharon Fuller, CFO Plan Detail The Organization will implement a quarterly audit process whereby a person in a superv...

2023-001 - Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.596 and 93.575 Child Care Development Fund (CCDF) Cluster Responsible Official Sharon Fuller, CFO Plan Detail The Organization will implement a quarterly audit process whereby a person in a supervisory capacity will verify completion and signatures of the Child Care Subsidy Application and Fee Agreements. Anticipated Completion Date June 30, 2024

View Audit 15151

Finding 11284 (2023-002)

Significant Deficiency 2023

Lafayette Charter Foundation, Inc.

FL

Reporting

Assistance Listing Number, Name of Federal Program or Cluster 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act 84.010 Title 1 Grants to Educational Agencies During FY23, we implemented additional processes that we believe will enhance the accuracy and t...

Assistance Listing Number, Name of Federal Program or Cluster 84.425 Education Stabilization Fund Under the Coronavirus Aid, Relief and Economic Security Act 84.010 Title 1 Grants to Educational Agencies During FY23, we implemented additional processes that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. These new processes consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting. Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We believe that this process has aided our efforts to improve the accuracy of our FY24 grant reimbursement submissions and that this improvement will be reflected in our financial statements.

View Audit 15102

Finding 11283 (2023-003)

Material Weakness 2023

South Louisiana Charter Foundation, Inc.

FL

Reporting

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the r...

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting: Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We anticipate that our additional procedures will aid our efforts to improve the accuracy and timeliness of our grant accounting and reimbursements.

View Audit 15101

Finding 11281 (2023-003)

Significant Deficiency 2023

Lake Charles Charter Academy Foundation, Inc.

FL

Reporting

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the r...

We continually strive to improve the quality of our grant process by implementing additional procedures that we believe will enhance the accuracy and timeliness of our grant accounting and reimbursements. Some of these procedures consist of the following: (1) Regular monthly grant reviews with the review comments for corrections of each SOA/school before the accountants monthly close by assigning reviewers (Grant Coordinator, Grant Administrator, Grant Manager, Treasury, Accountant and Assistant Controllers), (2) Each SOA is tasked with reviewing reimbursements prior to submitting for payments to ensure accuracy. Grant Coordinator is tasked with overseeing each SOA/School by ensuring expenditures are coded correctly and payments received correctly, this will ensure audit readiness, (3) Grant Coordinator, Grant Liaison, Grants Manager monitor all reimbursement claims in Power BI, (4) The treasury team is tasked to identify payments in a timely fashion to ensure payments are posted correctly to NetSuite by the accountant, (5) The grants team will hold quarterly meetings to resolve any grant concerns that may require feedback from Accounting: Our objective is to strengthen our teams across the board by: a. Communication b. Timeliness c. Accuracy d. Audit Preparedness e. Follow up We anticipate that our additional procedures will aid our efforts to improve the accuracy and timeliness of our grant accounting and reimbursements.

View Audit 15099

Finding 11279 (2023-002)

Significant Deficiency 2023

Scottdale Early Learning, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles

The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been eng...

The Director of Finance has updated the expenditure request forms to allow the ED to reviewand approve expenditures in greater detail. The ED will confirm that expenditures approved agree to purchase records and that all accounts are reconciled in a timely manner. A Financial Consultant has been engaged to provide an additional review of the financial transactions and reconciliations. In regard to the aforementioned findings of an error in the reporting and receiving of $4,607.00 rather than $46.07, the difference of $4,560.93 will be returned when the next reimbursement is submitted for the month of January 2024. Staff Responsible: Tyra Massey, Director of Finance, is responsible for implementing the corrective action plan. Completion plan and dates: January 11, 2024

View Audit 15089 Questioned Costs: $1

Corrective Action Plans

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