Corrective Action Plans

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Finding 39690 (2022-006)
Significant Deficiency 2022
Finding #2022-006: regarding CCH did not comply with the reporting requirements as outlined in the agreement. Cause: The grant agreement received from the City of Chicago was...
Finding #2022-006: regarding CCH did not comply with the reporting requirements as outlined in the agreement. Cause: The grant agreement received from the City of Chicago was executed late and insufficient internal controls were in place to ensure the grant was assigned to the Department?s Grant vouchering tracking schedule to determine when the grant monthly voucher reports are due to the City of Chicago. Corrective Action: The CCH Director of Grant Accounting will establish internal control(s) to ensure all Grant agreements are included in the Department?s Grant vouchering tracking schedule. Anticipated completion of the corrective action will be December 31, 2023.
Finding 39689 (2022-005)
Significant Deficiency 2022
Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the estab...
Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the established controls that ensure proper support documentation is included with the journal entry chargeback entries prepared by Finance staff to justify the charges incurred to the Grant. Additionally, the Program Lead (key personnel) assigned to the program left the organization prior to the Grant ending which affected the periodic review for allowable costs/charges. Corrective Action: The CCH Director of Grant Accounting will reinforce current internal controls so that the reviewer/approver (staff who prepares the chargeback) includes proper supporting documents and attaches to the entries in the EBS Oracle System. Additionally, the CCH Director of Grant Accounting will continue to reinforce current CCH procedures and ensure Grant expenditures are periodically reviewed and checked for allowability and reasonableness (based on activities) by both the Finance and Programmatic areas. Anticipated completion of the corrective action will be December 31, 2023.
View Audit 37825 Questioned Costs: $1
Finding 39688 (2022-010)
Significant Deficiency 2022
Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323...
Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323.35. Cause: The cause of this finding resulted from a misunderstanding of the expense data that was rolling/ inputted in the HRSA portal. The Unreimbursed Expenses line should have been inputted as Other PRF Expenses. CCH Management has instituted the following Corrective Action Plan (CAP) to prevent future occurrence. Corrective Action Plan: To ensure accurate data is reported, CCH has implemented the following corrective action plan: ? Any future HRSA- PRF Audit Portal data submission will require multiple reviews. The review will be led by CCH Finance's Associate Chief Financial Officer to ensure the report is accurate and complete prior to submission. Status - Phase 4 PRF Reporting was reviewed on March 28th, 2023, by the CFO and ACFO prior to submission. ? To buttress this CAP, CCH has created a dedicated GL account code to track all PRF activities - lost revenue, cash disbursed, and expenses incurred. Fully Implemented since - (August 30th, 2022) ? A recurring monthly reconciliation meeting has been instituted to track lost revenues, and expenses that were paid with PRF and not through any other type of assistance. Recurring Monthly Reconciliation Leader- Scott Spencer, Associate Chief Financial Officer. Please note that CCH has not received any PRF funding since January 2022.
Finding 39687 (2022-009)
Significant Deficiency 2022
Finding #2022-009: regarding subrecipient monitoring were not performed on the Health Equity Grant, Award# 11442, CFDA # 93.391 as required by CCH Policy and Federal Regulations. ...
Finding #2022-009: regarding subrecipient monitoring were not performed on the Health Equity Grant, Award# 11442, CFDA # 93.391 as required by CCH Policy and Federal Regulations. Cause: The cause of this finding resulted from subrecipients being identified as vendors in the Grant application. The Program Lead informed Finance late which did not allow sufficient time to mobilize CCH staff and/or external consultant to perform subrecipient monitoring. Correction Action: The CCH Director of Grant Accounting will engage an outside consultant to conduct subrecipient monitoring for the grant and collaboratively work to modify the established policy. Anticipated completion of the corrective action will be December 31, 2023.
Finding 39686 (2022-008)
Significant Deficiency 2022
Finding #2022-008: not complying with the Federal Funding Accountability and Transparency Act (FFATA) as required in the Health Equity Grant, Award # 11442, CFDA # 93.391, Notice of Award and Federal Regulations. ...
Finding #2022-008: not complying with the Federal Funding Accountability and Transparency Act (FFATA) as required in the Health Equity Grant, Award # 11442, CFDA # 93.391, Notice of Award and Federal Regulations. Cause: The cause of this finding resulted from having subrecipients in the grant application identified as vendors. As a result, staff classified the associated costs as Professional Services instead of Grant Disbursements which is used to identify subrecipient(s) on the Grant. The Program Lead informed Finance late which did not allow sufficient time to mobilize CCH staff to prepare and submit the FFATA reporting. Correction Action: The CCH Director of Grant Accounting will ensure that the FFATA reporting is submitted for all subawards more than the $30K as required by Federal Regulations. Program staff will be retrained to classify subrecipients properly and re-prioritize within the Finance Department?s established procedures. Anticipated completion of the corrective action will be December 31, 2023.
Finding 39685 (2022-007)
Significant Deficiency 2022
Finding #2022-007: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from the Progr...
Finding #2022-007: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from the Program Leads and Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by County Policy. Correction Action: The CCH Director of Grant Accounting will be responsible for training the Program Leads and Account Payable (AP) staff to ensure proper supporting documents are attached to each invoice as required by County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.
Finding 39683 (2022-003)
Significant Deficiency 2022
Findings 2022 ? 003 Emergency Rental Assistance (ERA) Program Federal Assistance Listing # (21.023) ? Allowable Costs/Eligibility Corrective Action Plan: ...
Findings 2022 ? 003 Emergency Rental Assistance (ERA) Program Federal Assistance Listing # (21.023) ? Allowable Costs/Eligibility Corrective Action Plan: Key considerations are: Treasury added flexibility between the ERA 1 and 2 programs relaxed the burden of proof necessary for applicants to qualify for funding. 1. The reduction of burden and qualifications allowed for self-attestation, third party income verification or certification, and internal policies to reduce burden as supported by the Treasury. 2. Rental payments calculations and assumptions on timing may not have taken into consideration the FAQ guidance covering overall ceilings on payments in ERA I funding once ERA II was in place, which allowed for an 18-month cap on both funding sources. DPD will continue to work towards recovering over-allocations to awardees and initiate collection efforts directed towards owners and landlords. As we finalize the ERA II program by September 2024, DPD will reconcile the payment status of the ERA II awardees and notify awardees of overpayment and repayment requirements. Please reference the following: ERA-FAQ and ERA Questions. https:www.google.com/url?sa=t&source=web&rct=j&url=https:home.treasury.gov/system/files/136/ERA-FAQ-8-25-2021.pdf&ved=2ahUKEwjZ05HLjOL_AhVEkmoFHaXiAMwQFnoECCIQAQ&usg=AOvVaw1SKQl-IN3zig70bkVCxj9C
View Audit 37825 Questioned Costs: $1
Finding 39682 (2022-002)
Significant Deficiency 2022
Findings 2022 ? 002 Emergency Solutions Grant (ESG) Program, Federal Assistance Listing #14.231 Corrective Action Plan: Last year, the ESG program was monitored by the U.S. Departm...
Findings 2022 ? 002 Emergency Solutions Grant (ESG) Program, Federal Assistance Listing #14.231 Corrective Action Plan: Last year, the ESG program was monitored by the U.S. Department of Housing and Urban Development (HUD) local Office. This year, the ESG-Coronavirus (CV) program will be monitored by HUD. The local HUD office is currently working with DPD staff in various technical assistance workshop to prep for an upcoming session. These meetings have occurred since April 2023. At HUD?s request, DPD rewrote various policies and procedures. We are still awaiting HUD?s final approval on the recommended policies and procedures revisions. DPD will be using the revised policies and procedures to monitoring concerns going forward. ESG has a complicated billing structure which includes five (5) different spending areas from which a subrecipient can choose for payment. Unfortunately, the ESG and ESG-CV program includes one (1) dedicated staff person and support from the Deputy. This complicated billing structure forces DPD, to provide an extensive amount of technical assistance to various subrecipients due to incorrect invoice submissions. Many of the subrecipients are understaffed and lack the capacity to bill properly. On various occasions, DPD staff has spent a considerable amount of time assisting subrecipients with preparing request for reimbursements. The amount of technical assistance dedicated towards these efforts will be reduced as a result of ESG ending in December 2023 and a new grant cycle beginning in January 2024. ESG-CV will close permanently in September 2023. Recommendation/corrective action planning will be taken on future grant awards that may have similar compliance requirements. DPD plans to hire new staff to expedite the payment process as well as to provide technical assistance to our subrecipients. With ESG-CV ending in September 2023 and new staff on board, this should reduce the amount of time for processing payment to DPD subrecipients.
Finding 39681 (2022-001)
Significant Deficiency 2022
Findings 2022 - 001 Community Development Block Grant (CDBG)/Entitlement Grants Federal Assistance Listing Number 14.218 Corrective Action Plans: The Department of Planning and Dev...
Findings 2022 - 001 Community Development Block Grant (CDBG)/Entitlement Grants Federal Assistance Listing Number 14.218 Corrective Action Plans: The Department of Planning and Development (DPD) will update the current Policies and Procedures established for complying with Federal Funding Accountability and Transparency Act Subaward Reporting System and update the Sub-Recipients Required Information Form to inform staff of the threshold criteria which requires reporting of each subrecipient receiving $30,000.00 or more of CDBG funding. The updated form will include 1) HUD links identified below that will provide clarification, from archived trainings and 2) the latest regulations to ensure collection of pertinent and full award information. FSRS - Federal Funding Accountability and Transparency Act Subaward Reporting System https://www.hud.gov/program_offices/comm_planning/FSRS https://www.hudexchange.info/trainings/courses/fsrs-reporting-at-hud-cpd-learning-session/ https://files.hudexchange.info/resources/documents/ffata-subaward-reporting-system-webinar-slides.pdf DPD will incorporate a review of these processes during the department?s evaluation of Grant Agreement Execution procedures. Responsible Staff Person ? Deputy Director of Community Development DPD Schedule for Completion ? October 30, 2023 Anticipated Timeline for full Implementation of Corrective Action ? December 30, 2023
The District concurs with the finding. The District will implement procedures to ensure compliance with the allowability requirements.
The District concurs with the finding. The District will implement procedures to ensure compliance with the allowability requirements.
View Audit 37977 Questioned Costs: $1
Finding 2022-001 ? Reporting - Late filing of FFATA required reports World Vision implemented an improved control process for collecting required information and trained relevant staff on the strengthened review procedures and the importance of submitting FFATA reports prior to the due date. Contact...
Finding 2022-001 ? Reporting - Late filing of FFATA required reports World Vision implemented an improved control process for collecting required information and trained relevant staff on the strengthened review procedures and the importance of submitting FFATA reports prior to the due date. Contact Person Responsible for Correct Action: Kenneth E. Botka Completion Date: March 11, 2022
Management followed the procurement policies that were in place in circumstances where the vendor was determined to be significant relative to the operations of the entity, but they were not followed in all circumstances where required. Management will ensure the procurement policies in place are fo...
Management followed the procurement policies that were in place in circumstances where the vendor was determined to be significant relative to the operations of the entity, but they were not followed in all circumstances where required. Management will ensure the procurement policies in place are followed.
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Finding on the Schedule of Findings and ...
Name of auditee: A.C. Ware Housing Development Fund Company, Inc. TIN: 014-EE181 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2022 CAP prepared by: Andrea D. Mays President ADM Management Group, Inc. (716) 892-1799 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2022-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken: Management has deposited the underfunded amount of $10,850 into the reserve for replacements account on December 19, 2022.
Comments on the Finding and Each Recommendation: The required deposit of $66,982, per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of fiscal year end. The Regulatory Agreement requires Surpl...
Comments on the Finding and Each Recommendation: The required deposit of $66,982, per the December 31, 2021 Computation of Surplus Cash, Distributions and Residual Receipts, was not deposited into the Residual Receipts Fund within 90 days of fiscal year end. The Regulatory Agreement requires Surplus Cash, as defined by HUD, to be deposited into a separate Residual Receipts Fund within 90 days of fiscal year end. As a result, the Corporation was not in compliance with the Regulatory Agreement. Management should monitor the Surplus Cash position and make required deposits to the Residual Receipts Fund within 90 days of fiscal year end. Action(s) taken or planned on the finding: Management deposited the $66,982 to the Residual Receipts Fund on May 13, 2022. No further action is required.
View Audit 37823 Questioned Costs: $1
CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A21000...
CORRECTIVE ACTION PLAN JUNE 30, 2022 REFERENCE: 2022-101 CFDA NUMBER: 84.027A ? SPECIAL EDUCATION GRANTS TO STATES CFDA NUMBER: 84.027X ? COVID 19 - SPECIAL EDUCATION GRANTS TO STATES U.S. DEPARTMENT OF EDUCATION ? 2022 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBERS: H027A210007, H027X210007 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Joanne Poirier 2. Corrective action planned: Developed and implemented a `File Verification Form? demonstrating documentation of internal control processes and procedures to ensure students? files include required documentation. 3. Anticipated completion date: July 15, 2022
Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Corrective Action Plan: Will full fund the R4R account in 2023 and going forward as indicated by HUD. Person Responsible: Jennifer Fr...
Finding 2022-001 - Special Tests and Provisions, RAD Replacement Reserve - Significant Deficiency, CFDA #14.182 Corrective Action Plan: Will full fund the R4R account in 2023 and going forward as indicated by HUD. Person Responsible: Jennifer Fralish Anticipated Completion Date: YE 2023 and beyond
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-002 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will ensure a current and approved HUD Form 9839-B is on file. The form has been submitted to HUD for approval on March 22, 2023.
View Audit 36917 Questioned Costs: $1
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Posit...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Audit: Keystone Place Housing Corporation HUD Project Number: 084-HD063 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ending December 31, 2022 Corrective Action Plan Prepared by: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Findings-Financial Statement Audit None Findings-Federal Award Programs Audit Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for Persons with Disabilities ? Section 811 Assistance Listing Number: 14.181 Finding 2022-001 Comments on Findings and Each Recommendation Keystone Place Housing Corporation agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly in the work order system and we will review the accuracy of the documentation being processed in the work order system on a quarterly basis.
Finding 2022-001 Allowable Costs/Cost Principles Criteria or Specific requirement: Purchases of equipment and other capital expenditures require the written approval of the Federal awarding agency or pass-through entity, as specified in Office of Management and Budget (OMB) 2 CFR section 200.439. ...
Finding 2022-001 Allowable Costs/Cost Principles Criteria or Specific requirement: Purchases of equipment and other capital expenditures require the written approval of the Federal awarding agency or pass-through entity, as specified in Office of Management and Budget (OMB) 2 CFR section 200.439. Condition: In our test of equipment purchases from the COVID-19 Education Stabilization Fund, we identified the purchase of 447 pieces of equipment with the unit costs greater than the $5,000 threshold for which the District did not obtain prior written approval from the Arkansas Division of Elementary and Secondary Education (DESE). Retroactive approval was subsequently obtained from DESE during the audit fieldwork. LRSD Response: The District will continue to monitor internal controls in regards to use of ESSER funds and ensure all prior approvals are granted by DESE before purchasing of capital assets with a unit value equal to or greater than $5,000. Responsible LRSD Staff: Kelsey Bailey, CDFO, will be responsible for ensuring compliance. Completion Date: Kelsey Bailey has made contact with Jayne Greene at DESE for guidance and retroactive approval was granted from DESE on March 9, 2023. Please let me know if additional information is needed. Respectfully, Kelsey Bailey Chief Deputy Finance & Operations Officer
View Audit 37215 Questioned Costs: $1
The district strives to make improvements to the internal controls each year by utilizing existing office staff and administrators to cross check work when possible. For example, our Human Resources Director compares employment contracts to salaries/hourly wages entered into the payroll system for ...
The district strives to make improvements to the internal controls each year by utilizing existing office staff and administrators to cross check work when possible. For example, our Human Resources Director compares employment contracts to salaries/hourly wages entered into the payroll system for accuracy. For gate receipt cash management, the district has incorporated our Athletic Director as a double counter of the money prior to turning the money into business office personnel for a second count and reconciliation prior to deposit. Also, once monthly bank reconciliations and reports are prepared, the district?s Superintendent reviews and signs off on the reports. The district continues to take in more cash each year via online payments, which helps with less cash handling. The district realizes the importance of segregation of duties and will continue to strive to find ways to have more checks and balances. With the retirement of a business office staff member in December 2022, the district has already begun considering changes to job responsibilities among the office staff to better improve segregation of duties.
The District will review current processes for purchasing equipment within Iowa Department of Education approval amounts or seek amendments when approval cost limits cannot be met. June 30, 2023 Cyndie Johnson
The District will review current processes for purchasing equipment within Iowa Department of Education approval amounts or seek amendments when approval cost limits cannot be met. June 30, 2023 Cyndie Johnson
View Audit 46139 Questioned Costs: $1
Consolidated Health Centers Grant? Assistance Listing No. 93.224 and 93.527 Recommendation: Our auditors recommended the Organization take measures to ensure that appropriate sliding fee rates/categories are used for each sliding fee encounter. Explanation of disagreement with audit finding: There i...
Consolidated Health Centers Grant? Assistance Listing No. 93.224 and 93.527 Recommendation: Our auditors recommended the Organization take measures to ensure that appropriate sliding fee rates/categories are used for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization agrees with the finding of one visit receiving an incorrect sliding fee discount. The application process for determining the correct sliding fee discount is layered in human interventions resulting in multiple areas an error could occur. The Outreach and Enrollment Department, who handles the sliding fee application process, will continue to receive training on the processes and the reason why for correctly completing and entering the sliding fee application within the Electronic Health Record. An internal audit will continue to monitor the discount received matches the sliding fee application. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Phillip Davis, CFO at 719-543-8718 ext. 295.
The required signatures certifying goods or services are to be evident on all applicable payment forms.
The required signatures certifying goods or services are to be evident on all applicable payment forms.
Department of Housing and Urban Development Finding No. 2022-001 Unauthorized Distributions; Assistance Listing Number 14.157 Supportive Housing for the Elderly Recommendation: The Sponsor should immediately reimburse the amount due to the Project and establish procedures to ensure payments of this ...
Department of Housing and Urban Development Finding No. 2022-001 Unauthorized Distributions; Assistance Listing Number 14.157 Supportive Housing for the Elderly Recommendation: The Sponsor should immediately reimburse the amount due to the Project and establish procedures to ensure payments of this nature are not made in the future. Corrective Action: The Sponsor has repaid the fees to the Project as requested by HUD.
View Audit 44829 Questioned Costs: $1
Finding ref number:2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Name: Drew Raab Address: 1105 Dale Ave. Benton City, WA 99320 Phone: 509-58...
Finding ref number:2022-002 Finding caption: The District lacked adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Name: Drew Raab Address: 1105 Dale Ave. Benton City, WA 99320 Phone: 509-588-2000 Corrective action the auditee plans to take in response to the finding: It was stated that the District paid a subcontractor, and staff did not know that suspension and debarment verifications must be performed when a contract is subcontracted. The District however does know that a verification needs to happen, but when the change happened in FY 2022, that was the same year of several staffing changes. The documents requested were difficult to locate as the Director of Finance at the time had retired and the Districts Food Service Director is currently out on a leave of absence. A suspension and debarment verification was provided for the audit, however it was not allowed as it did not reflect a print date. Moving forward, the District will ensure that all verifications have a date, with all documentation to be filed with the Director of Finance. Anticipated date to complete the corrective action: 5/26/2023
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