Corrective Action Plans

Finding 8068 (2023-001)

Significant Deficiency 2023

IL

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

Management’s Corrective Action Plan Management takes its responsibility to maintain financial management systems that provide an effective internal control framework and effective controls over accountability for all funds, property, and other assets seriously and gave significant consideration to w...

Management’s Corrective Action Plan Management takes its responsibility to maintain financial management systems that provide an effective internal control framework and effective controls over accountability for all funds, property, and other assets seriously and gave significant consideration to what additional controls would be effective in ensuring all journal entries are reviewed and approved by a qualified staff member who did not prepare the entry. To prevent another occurrence, the organization will: • Continue its current policy that no individual who created a journal entry should review and/or post their own entry in the accounting system. • Add a monthly check step whereby the CFO and Controller will each independently run a report of all journal entries that shows both the preparer and the reviewer/ poster to ensure no further instances occur where the preparer and the reviewer/ poster are the same individual. • In the event this verification detects an instance that violates the policy, the CFO and/or Controller will: 1) complete a documented review of the journal entry in question, and 2) provide progressive disciplinary action to the employee(s) in writing.

View Audit 10627 Questioned Costs: $1

Finding 8065 (2023-001)

Material Weakness 2023

Regional School Unit No. 6

ME

Special Tests & Provisions

MSAD 6 / RSU 6 will take the following actions to address finding 2023-001: All Construction proposals and contracts more than $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to ...

MSAD 6 / RSU 6 will take the following actions to address finding 2023-001: All Construction proposals and contracts more than $2,000 will be reviewed by the Business Manager to determine if the prevailing wage rate clause is needed. Each project will be reviewed along with the grant application to determine if there is a need to include a prevailing wage rate clause. MSAD will add the 'Davis-Bacon Prevailing Wage Law and Federal Grants: Quick Reference Guide' to its Federal Procurement Documentation Form to ensure that all criteria and requirements are met for future purchases using federal grants. See enclosure.

View Audit 10587

Finding 8064 (2023-001)

Significant Deficiency 2023

Milwaukee Math and Science Academy, Inc.

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Thursday, November 9, 2023 Corrective Action: Finding 2023-001 During the FY23 Financial Audit with Ritz Holman, it was found “accounts payable included several outstanding items that had been paid and expenses were duplicated in the accounting system.” This leads to an overstatement of revenue fo...

Thursday, November 9, 2023 Corrective Action: Finding 2023-001 During the FY23 Financial Audit with Ritz Holman, it was found “accounts payable included several outstanding items that had been paid and expenses were duplicated in the accounting system.” This leads to an overstatement of revenue for claimed costs and expenses. The root cause of the problem was identified as “…expenses were recorded through a bill and then again an expense was recorded with a check payment.” In order to prevent this issue from happening again, the treasury team will perform the following; 1) Utilize bill payments for all vendor payments going forward 2) Notate the bill payment requests in ConceptSIS as “entered into Quickbooks on MM/DD/YYYY” once the bill has been entered into the system to ensure duplicates are not entered 3) Review the accounts payable on a monthly basis to search for unexpected outstanding payables and to ensure the accuracy of the accounts payable This corrective action will start as soon as possible and will be reviewed in a month for the next three months to ensure that these guidelines are being followed and whether or not a continual improvement plan needs to be implemented. The corrective action will be performed by Victoria Pham, assistant treasurer. The anticipated completion date is February 01, 2024.

View Audit 10585

Finding 8054 (2023-001)

Material Weakness 2023

Wilmington Housing Authority

DE

Material Weakness Reporting Matching / Level of Effort / Earmarking

Responsible Official’s Response and Corrective Action Plan Management has added a more experience accountant and hired a BDO Field Accountant firm to expedite processes within the Organization. Management is creating new policies and procedures and tightening internal control to address issues relat...

Responsible Official’s Response and Corrective Action Plan Management has added a more experience accountant and hired a BDO Field Accountant firm to expedite processes within the Organization. Management is creating new policies and procedures and tightening internal control to address issues related to timeliness of reporting. New procedures were implemented within the fiscal year 2023. Planned Implementation Date of Corrective Action Date: 04/01/2022 Person Responsible for Corrective Action Rosemarie Bizune Title: Director of Finance

View Audit 10578

Finding 8052 (2023-001)

Significant Deficiency 2023

Tennessee Performing Arts Center Management Corporation

TN

Questioned Costs Allowable Costs / Cost Principles § 200.425

U.S. Department of Treasury The Tennessee Performing Arts Center Management Corporation respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of independent public accounting firm: Kraft CPAs 555 Great Circle Road Nashville, TN 37228 Audit p...

U.S. Department of Treasury The Tennessee Performing Arts Center Management Corporation respectfully submits the following corrective action plan for the year ended June 30, 2023. Name & address of independent public accounting firm: Kraft CPAs 555 Great Circle Road Nashville, TN 37228 Audit period: July 1, 2022 - June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAMS AUDITS 2023-001 Allowable Costs 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass Through Agency: Tennessee Arts Commission Recommendation: The Organization should ensure that charges to federal grants are allowable in accordance with cost principles contained in Uniform Guidance. Additional training should be considered to gain a further understanding of these requirements. Action Taken: TPAC Grants contacted the pass-through agency to offer a solution, to replace the unallowable expense with an allowable expense. TPAC will also have TPAC Grants as well as TPAC Finance take training on Uniform Guidance to gain a better understanding of these requirements in the future. If the U.S. Department of Treasury has questions regarding this plan, please call Julie Gillen at 615-782-4033.

View Audit 10557 Questioned Costs: $1

Finding 8035 (2023-001)

Significant Deficiency 2023

Habitat for Humanity Central Arizona

AZ

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

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

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

View Audit 10534

Finding 8028 (2023-001)

Significant Deficiency 2023

Coldspring-Oakhurst Consolidated Independent School District

TX

Subrecipient Monitoring Equipment & Real Property Management Procurement, Suspension & Debarment

Corrective Action Plan The District will implement procedures to ensure planned capital expenditures, using Elementary and Secondary School Emergency Relief Funds, receive approval by either the U.S. Department of Education or the Texas Education Agency prior to the actual purchase. Person(s) Respon...

Corrective Action Plan The District will implement procedures to ensure planned capital expenditures, using Elementary and Secondary School Emergency Relief Funds, receive approval by either the U.S. Department of Education or the Texas Education Agency prior to the actual purchase. Person(s) Responsible Assistant Superintendent of Business & Finance Anticipated Completion Date Fiscal year 2023-2024

View Audit 10522

Finding 8026 (2023-001)

Significant Deficiency 2023

Independent School District 695

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Actions Planned — The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign ...

Actions Planned — The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. A principal will act as program manager for Title funds, and the Superintendent will act as program manager for all other federal funds. Request for reimbursement and receipting will be completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This will involve detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible — Business Manager and Superintendent of Schools Planned Completion Date — December 30th, 2023 Disagreement with Finding — None — ISD #695 — Chisholm concurs with the finding. Plan to Monitor — The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.

View Audit 10519

Finding 8023 (2023-001)

Significant Deficiency 2023

Independent School District 701

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Actions planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and di...

Actions planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports given to program managers to assist in the oversight. The Special Education Director acts as a program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing controls over the review and approval of adjusting journal entries. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 30, 2023 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.

View Audit 10518

Finding 8020 (2023-001)

None 2023

Sandoval County

NM

Reporting

View of Responsible Officials and Corrective Action Plan Management agrees with the finding. Management has discussed the audit finding with appropriate County staff and has stressed that reports must be submitted in a timely fashion. All reports are up to date, and County staff have worked directly...

View of Responsible Officials and Corrective Action Plan Management agrees with the finding. Management has discussed the audit finding with appropriate County staff and has stressed that reports must be submitted in a timely fashion. All reports are up to date, and County staff have worked directly with the DOJ Program Manager for the COPs program and has received training and instructions about how to navigate the report submission software. The Sheriff’s Office and the Senior Grant Writer will ensure that all reports will be calendared and submitted on a timely basis going forward. Finding resolution timeline: Immediately Designation of employee position responsible for meeting this deadline: Lieutenant Bryan Peters of the Sheriff's Office and Jon Zaman, Senior Grant Writer.

View Audit 10505

Finding 8014 (2023-001)

Significant Deficiency 2023

School District of Hartford Jt. No. 1

WI

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetin...

Views of Responsible Officials and Planned Corrective Actions: The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly/bi-weekly basis the Director of Business Services has established business office meetings to review opportunities for continuous improvement within the business office. The Director of Business Services will also review financial activity on a monthly basis to look for any discrepancies in the accounts. After the checks are approved, they are mailed out. Three to four times a year the Finance Committee randomly pulls checks to review them. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed twice a year by the Finance Committee (1st and 3rd quarter) and twice a year by the Board (2nd and 4th quarter). The Director of Business Services provides financial updates to the Board of Education on a regular basis. The Director of Business Services plans on reviewing employee contracts to ensure the correct rate is being paid for each employee. District is willing to accept the risk.

View Audit 10487

Finding 8008 (2023-001)

Significant Deficiency 2023

College of St Scholastica INC

MN

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: the College’s WISP will be revised to address GLBA required elements. Name of the contact person responsible for corrective action: Ben Deneen, Chief Information Officer Planned completion date for corrective action plan: January 31, 2024

View Audit 10482

Finding 8007 (2023-001)

Material Weakness 2023

Lower Platte South Natural Resources District

NE

Reporting Internal Control / Segregation of Duties

The District will rely on its system of oversight provided by the board of directors in reviewing the financial statements, including note disclosures and the schedule of expenditures of federal awards, to mitigate this inherent material weakness in its internal control system.

View Audit 10479

Finding 8006 (2023-001)

Significant Deficiency 2023

Alabama Housing Finance Authority

AL

Questioned Costs Eligibility Significant Deficiency

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional tr...

Management agrees with the summarized findings. Management has reviewed the current policies and procedures to ensure that the steps to be performed are clearly stated for the underwriting and disbursement staff. Management has discussed the findings with staff members and will provide additional training as deemed necessary.

View Audit 10477 Questioned Costs: $1

Finding 7989 (2023-002)

Material Weakness 2023

Northern Kentucky University

KY

Subrecipient Monitoring Reporting

The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each prop...

The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each proposed position to determine whether, consistent with applicable laws, the position may be paid as a stipend or via other payment rather than as an hourly employee, alleviating the need for reporting hours and easing the transition after the student graduates. In addition, staff in the Provost's office and in Finance will provide additional monitoring of grant costs as needed to ensure compliance. Valerie Hardcastle, Vice President and Exec Director, Inst. Health Innovation. To be completed by March 31, 2024.

View Audit 10446

Finding 7988 (2023-001)

None 2023

Northern Kentucky University

KY

Reporting Internal Control / Segregation of Duties

The University intended to adhere to U.S. Department of Education regulations for the HEERF federal funds. A different report was inadvertently posted on the website. The issue has been corrected as of September 1, 2023 and the September 30, 2022 quarterly report has been properly posted to our webs...

The University intended to adhere to U.S. Department of Education regulations for the HEERF federal funds. A different report was inadvertently posted on the website. The issue has been corrected as of September 1, 2023 and the September 30, 2022 quarterly report has been properly posted to our website. Leah Stewart, Assistant Vice President, Enrollment Management.

View Audit 10446

Finding 7983 (2023-001)

Significant Deficiency 2023

Providence College

RI

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

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

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

View Audit 10432

Finding 7974 (2023-002)

Significant Deficiency 2023

Pershing County, Nevada

NV

Procurement, Suspension & Debarment § 200.214

Finding 2023-002 Finding Summary: Suspension and Debarment Verification Procedures were not performed prior to entering into covered transactions. Responsible Individual: Robert Bryce Shields, District Attorney Corrective Action Plan: Pershing County District Attorney’s Office will enhance Intern...

Finding 2023-002 Finding Summary: Suspension and Debarment Verification Procedures were not performed prior to entering into covered transactions. Responsible Individual: Robert Bryce Shields, District Attorney Corrective Action Plan: Pershing County District Attorney’s Office will enhance Internal Controls to ensure all contracts under Federal Awards contain the applicable provisions related to Suspension and Debarment or other procedures are performed to verify that the party is not suspended or debarred. Anticipated Date of Correction Action Plan: Corrected November 14, 2023

View Audit 10415

Finding 7973 (2023-002)

None 2023

Regional School Unit No. 22

ME

Reporting § 200.512

Procedures in place for audit reporting package to be timely filed in future periods including the most current.

View Audit 10413

Finding 7970 (2023-004)

Significant Deficiency 2023

Housing and Redevelopment Authority of Detroit Lakes

MN

HUD Housing Programs Special Tests & Provisions Significant Deficiency

2023-004 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure a second review is performed to determine that all appropriate documents are included in rent reasonableness calculations. Planned Completion Date for CAP...

2023-004 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure a second review is performed to determine that all appropriate documents are included in rent reasonableness calculations. Planned Completion Date for CAP Ongoing.

View Audit 10381

Finding 7969 (2023-003)

Significant Deficiency 2023

Housing and Redevelopment Authority of Detroit Lakes

MN

HUD Housing Programs Eligibility Significant Deficiency

2023-003 Contact Person Nichole Bristlin, Executive Director. Corrective Action Plan Management plans on reviewing control processes to ensure proper training of employees on calculating proper assistance to tenants receiving vouchers. Planned Completion Date for CAP Ongoing.

View Audit 10381

Finding 7958 (2023-001)

Significant Deficiency 2023

Liberty Grove Schools, Inc.

IN

Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.318 § 200.327

December 14, 2023 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 To Whom It May Concern, Liberty Grove Schools will take the following corrective action to address the FY2023 Single Audit Report finding: We will take corrective action to ensure our procurement policy is updat...

December 14, 2023 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 To Whom It May Concern, Liberty Grove Schools will take the following corrective action to address the FY2023 Single Audit Report finding: We will take corrective action to ensure our procurement policy is updated and in line with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (“Uniform Guidance”), specifically 2023-001. In addition, Morrise Harbour, Founder & Executive Director of Liberty Grove Schools, will ensure this updated procurement policy is implemented and approved by our Board of Directors. Sincerely, Morrise Harbour Founder & Executive Director

View Audit 10364

Finding 7954 (2023-001)

Significant Deficiency 2023

Hampshire College

MA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.003, 84.038, 84.063, 84.268, 93.364 Recommendation: We recommend the College designate an individual to oversee the information security function and work to update the College’s writte...

U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.003, 84.038, 84.063, 84.268, 93.364 Recommendation: We recommend the College designate an individual to oversee the information security function and work to update the College’s written security program to ensure compliance with all standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College recognized the need to improve their security program and data governance, and this was a catalyst in their decision to outsource the management of their Information Technology functional area. On July 15, 2023, The College engaged Ellucian as its Information Technology partner. Ellucian will be working, along with management, to develop a security program for the College. The College will be establishing appropriate data governance and security protocols and controls as part of the overall security program. The College anticipates having a security program written, approved, and employed by June 30, 2024. Name(s) of the contact person(s) responsible for corrective action: Tana Boone, Vice President of Finance and Administration Planned completion date for corrective action plan: June 2024

View Audit 10363

Finding 7952 (2023-001)

None 2023

Village of Algonquin

IL

Reporting Internal Control / Segregation of Duties

RECOMMENDATION: IT IS RECOMMENDED THAT THE VILLAGE INCREASE CONTROLS OVER REPORTING. CORRECTIVE ACTION: IN ORDER TO ENSURE THAT ALL REPORTING REQUIREMENTS ARE BEING MET IN A TIMELY FASHION, ALL GRANT AGREEMENTS WILL BE FORWARDED TO THE FINANCE DEPARTMENT TO REVIEW. THE DEPUTY CHIEF FINANCIAL OFFICER...

RECOMMENDATION: IT IS RECOMMENDED THAT THE VILLAGE INCREASE CONTROLS OVER REPORTING. CORRECTIVE ACTION: IN ORDER TO ENSURE THAT ALL REPORTING REQUIREMENTS ARE BEING MET IN A TIMELY FASHION, ALL GRANT AGREEMENTS WILL BE FORWARDED TO THE FINANCE DEPARTMENT TO REVIEW. THE DEPUTY CHIEF FINANCIAL OFFICER WILL REVIEW THE AGREEMENT FOR ANY AND ALL REPORTING REQUIREMENTS. THESE REQUIREMENTS WILL THEN BE TRACKED AND FOLLOWED UP ON WITH THE RESPONSIBLE DEPARTMENT THROUGHOUT THE YEAR, AS DEADLINES APPROACH. PERSON RESPONSIBLE FOR CORRECTIVE ACTION: DEPUTY CHIEF FINANCIAL OFFICER. ANTICIPATED COMPLETION DATE FOR CORRECTIVE ACTION: THE CORRECTIVE ACTION WILL BE FULLY IMPLEMENTED BY THE END OF FISCAL YEAR 2024.

View Audit 10362

Finding 7951 (2023-003)

Significant Deficiency 2023

St. Mary's Residence, Inc.

MN

Internal Control / Segregation of Duties

Auditor Recommendation Recommendation: We recommend that the Board of Directors add members and hold meetings quarterly to ensure compliance with the Organization’s by-laws. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the aud...

Auditor Recommendation Recommendation: We recommend that the Board of Directors add members and hold meetings quarterly to ensure compliance with the Organization’s by-laws. Corrective Action Plan (CAP) 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Sara Wohlers (management agent) will work with the current board chair to reach out to local individuals for any volunteers to be a part of the board to ensure enough members are retained and the appropriate number of meetings are held during the period covered. 3. Official Responsible for Insuring CAP Sara Wohlers is the official responsible for insuring corrective action of the deficiency. 4. Planned Completion Date for CAP This plan will be implemented for the September 30, 2024 audit. 5. Plan to Monitor Completion of CAP Julie Baruch (board chair) and Sara Wohlers will be monitoring this plan.

View Audit 10359

Corrective Action Plans

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