Corrective Action Plans

Finding 7352 (2022-002)

Significant Deficiency 2022

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form an...

Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. The due date for the submission was September 30, 2023. The audit and reporting package were not submitted by the due date September 30, 2023. Statement of Concurrence or Nonconcurrence: The organization agrees with the audit finding. Corrective Action: The organization intends to become fully staffed in the Finance Department in order to conduct its financial tasks in a timely fashion. It also intends to have its Finance staff cross-trained to ensure required tasks are conducted in a timely fashion. A timeline has been established and activities have begun for the 2023 audit. This will ensure that the 2023 report is submitted within the timeframe required. Name of Contact Person: David Rich, Executive Director david@shworks.org 860-671-1715 Projected Completion Date: December 12, 2023, this corrective action has been completed and will be maintained.

View Audit 9499

Finding 7331 (2022-001)

Material Weakness 2022

The Housing Collective, Inc.

CT

Internal Control / Segregation of Duties Material Weakness Reporting

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to s...

Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization's accounting processes and internal controls over financial reporting were not functioning timely to support generating complete and accurate financial information. The year end was not closed in accordance with the Organization's financial close policy. The books and records were not closed and finalized until many months after year end. Statement of Concurrence or Nonconcurrence: The organization agrees with the audit finding. Corrective Action: The organization intends to become fully staffed in the Finance area in order to conduct its financial tasks in a timely fashion. It also intends to have its Finance staff cross-trained to ensure required tasks are conducted in a timely fashion. This will ensure that the year-end was closed in accordance with the organization's financial close policy and repeated revisions will not be necessary. Name of Contact Person: David Rich, Executive Director david@shworks.org 860-671-1715 Projected Completion Date: December 12, 2023, this corrective action has been completed and will be maintained.

View Audit 9499

Finding 7310 (2022-001)

Material Weakness 2022

Young Men's Christian Association of Metropolitan Atlanta

GA

Questioned Costs Allowable Costs / Cost Principles

The Organization is in the process of addressing the findings identified. The following actions have been taken or are in process: • We have retained a certified public accountng firm (CPA firm) to develop appropriate infrastructure related to federal awards. • We are providing regular and periodic ...

The Organization is in the process of addressing the findings identified. The following actions have been taken or are in process: • We have retained a certified public accountng firm (CPA firm) to develop appropriate infrastructure related to federal awards. • We are providing regular and periodic training for staff in the actviies involved in our use of federal awards. • We are evaluating policy and procedures related to the administration of federal awards to achieve alignment with the federal regulations which we are subject to, including federal cost principles. • We are developing the proper procedures for documenting federal awards expenditures by the Organization. • We are evaluating and determining the impact and amount of possible disallowed costs subject to further inquiry together with any calculated disallowed costs which will be communicated with the funding agency and promptly returned. • We are collaborating with any funding agency on next steps to correct any potentual noncompliance. • We are documenting and recognizing reasonable alloca􀆟on of direct salaries & wages, and indirect costs, including administrative costs. • We are documenting the classification and application of direct salaries & wages, and indirect costs consistently among all applied grants and locations. • We have engaged a CPA firm to assist in determining the indirect cost rate that ultimately will be approved by our cognizant federal agency. • We are redesigning staffing structure to a) support proper grant administration, b) ensure required documentation is maintained, and c) practie diligent oversight of expenditures and reporting. • Finance and Accounting personnel, in addition to program administration staff, will review expenditures on federal awards, including supporting documentation, before expenses are submited to grantors.

View Audit 9485 Questioned Costs: $1

Finding 7285 (2022-001)

None 2022

Southwest Key Programs, Inc. and Affiliates

TX

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320 § 200.323

Management Comments and Corrective Action: During the course of the single audit for the year ending August 31, 2022, it was noted that SWK "legacy" contracts did not follow the established procurement policy and procedures which requires SWK to obtain quotes from at least three sources and/or did ...

Management Comments and Corrective Action: During the course of the single audit for the year ending August 31, 2022, it was noted that SWK "legacy" contracts did not follow the established procurement policy and procedures which requires SWK to obtain quotes from at least three sources and/or did not document the quotations in the procurement file for one expenditure between $25,000 to $100,000. This instance of noncompliance noted was for a consumer goods (i.e., clothing, and personal healthcare). Due to the growing need to adequately care for the minors at SWK’s shelters coupled with the limitations of access to vendors caused by COVID-19, SWK utilized an existing vendor to minimize significant disruptions to operations. The Organization is aware they are operating under contracts that were procured in previous years that may not have all the records maintained. Reprocuring all of these contracts at once would potentially cause disruptions in operations due to the products/services related those vendors playing an important role in the Organization’s day-to-day operations. In April 2021, the Organization, hired new procurement leadership and invested Full Time Employees (FTEs) to develop a robust procurement department. As a result of this procurement revamp, Procurement adopted a hybrid model, and Desktop Protocols were established to provide universal procedures to fulfill policy. Protocols instruct staff on obtaining three quotes and provided tools for the selection of the vendor. In addition, quality protocols and tools are currently in development to verify a random sample of procurement transactions and files. The Organization still has several active contracts procured under the old policies that they are working on reprocuring as these contracts’ renewal dates arise, if not earlier. Proposed Implementation Date of Corrective Action: In process and to be completed by December 31, 2023. Person Responsible for Corrective Action: Fred Muniz, CFO 2023

View Audit 9467

Finding 7281 (2022-007)

Significant Deficiency 2022

Dallas County Board of Education

AL

Allowable Costs / Cost Principles § 200.430

A policy will be developed and submitted for board approval outlinging the payroll internal control processes as it relates to timesheets, payroll service reports, and approval process. Newly adopted written procedures will be developed to align with the newly adopted board policy. The following ...

A policy will be developed and submitted for board approval outlinging the payroll internal control processes as it relates to timesheets, payroll service reports, and approval process. Newly adopted written procedures will be developed to align with the newly adopted board policy. The following district office staff members will participate in training provided by a private consultant ont he newly adopted policy and procedures along with the required process for documenting all personnel services charged by Title I Grants: CSFO, Federal Programs Bookkeeper, Federal Programs Secretary, Centralized LSA Bookkeeper, State Funds Bookkeeper 2, Accounts Payable Clerk, and Payroll Clerk. The CSFO will develop a turn-around training and trail all school level staff to include bookkeepers and principals on the following topics: Completing and documenting time and effort sheets, properly documenting and affirming salaries of Title I employees, checks and balances for payroll and timesheets, adhering to board approved policies and procedures for completing timesheets, signing timesheets, and balancing timesheets against payroll service reports. An internal audit team will be developed to periodically check compliance to newly adopted policies and procedures. All time and effort sheets will be submitted at the onset of employment for review and compliance with a follow up mid-year certification of time and effort on the federal programs.

View Audit 9464

Finding 7280 (2022-006)

Material Weakness 2022

Dallas County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.430

A policy will be developed and submitted for board approval outlinging the payroll internal control processes as it relates to timesheets, payroll service reports, and approval process. Newly adopted written procedures will be developed to align with the newly adopted board policy. The following ...

A policy will be developed and submitted for board approval outlinging the payroll internal control processes as it relates to timesheets, payroll service reports, and approval process. Newly adopted written procedures will be developed to align with the newly adopted board policy. The following district office staff members will participate in training provided by a private consultant ont he newly adopted policy and procedures along with the required process for documenting all personnel services charged by Education Stabilization Fund: CSFO, Federal Programs Bookkeeper, Federal Programs Secretary, Centralized LSA Bookkeeper, State Funds Bookkeeper 2, Accounts Payable Clerk, and Payroll Clerk. The CSFO will develop a turn-around training and trail all school level staff to include bookkeepers and principals on the following topics: Completing and documenting time and effort sheets, properly documenting and affirming salaries of Education Stabilization Fund employees, checks and balances for payroll and timesheets, adhering to board approved policies and procedures for completing timesheets, signing timesheets, and balancing timesheets against payroll service reports. An internal audit team will be developed to periodically check compliance to newly adopted policies and procedures. All time and effort sheets will be submitted at the onset of employment for review and compliance with a follow up mid-year certification of time and effort on the federal programs.

View Audit 9464 Questioned Costs: $1

Finding 7225 (2022-007)

Significant Deficiency 2022

MacOn and Piatt Counties Regional Office of Education No. 39

IL

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

CONDITION: The ROE did not have sufficient internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to ensure all federal expenditures during the fiscal year were reported and information in the SEFA was accurately reported. PLAN: The ROE will work with the...

CONDITION: The ROE did not have sufficient internal controls over the preparation of the Schedule of Expenditures of Federal Awards (SEFA) to ensure all federal expenditures during the fiscal year were reported and information in the SEFA was accurately reported. PLAN: The ROE will work with their contracted accounting firm to review financial statements, including the schedule of expenditures of federal awards, to ensure program titles, assistance listing numbers and other pertinent information is accurate for financial statement presentation. ANTICIPATED DATE OF COMPLETION: The anticipated date of completion is December 2023. CONTACT PERSON: Ms. Jill Reedy, Regional Superintendent

View Audit 9381

Finding 7224 (2022-006)

Significant Deficiency 2022

MacOn and Piatt Counties Regional Office of Education No. 39

IL

Subrecipient Monitoring § 200.303 § 200.332 § 200.501

CONDITION: The ROE did not have adequate controls over subrecipient monitoring in compliance with the Code. PLAN: The ROE retroactively conducted monitoring of the subrecipients of the ARP - Social Emotional Learning grant passed through the ISBE. The subrecipients of this grant were all other RO...

CONDITION: The ROE did not have adequate controls over subrecipient monitoring in compliance with the Code. PLAN: The ROE retroactively conducted monitoring of the subrecipients of the ARP - Social Emotional Learning grant passed through the ISBE. The subrecipients of this grant were all other ROEs in the Area IV hub (ROEs 9, 17, 32, and 54) with funds going out for administration costs. Since it is common knowledge that each ROE is audited annually by the Illinois Auditor General, further audit consideration was unnecessary. The ROE will draft subrecipient monitoring policies and procedures to align with standards. Future monitoring will be scheduled in December 2023. ANTICIPATED DATE OF COMPLETION: New policy and procedures implemented partially in FY23 and fully for FY24. CONTACT PERSON: Ms. Jill Reedy, Regional Superintendent

View Audit 9381

Finding 7223 (2022-005)

Significant Deficiency 2022

MacOn and Piatt Counties Regional Office of Education No. 39

IL

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

CONDITION: The ROE did not ensure costs or expenditures were adequately documented, reviewed, and approved to ensure allowability under the federal award. PLAN: Past practice and policy during the FY22 audit, allowed for the Business Manager to sign off on purchase orders and requisitions rel...

CONDITION: The ROE did not ensure costs or expenditures were adequately documented, reviewed, and approved to ensure allowability under the federal award. PLAN: Past practice and policy during the FY22 audit, allowed for the Business Manager to sign off on purchase orders and requisitions related to monthly, reoccurring bills. New management is working on updated fiscal policies. A new Accounts Payable employee was hired in March 2023 by ROE management and trained by the Business Manager, along with Program Directors, on procedures for expenditures. Procedures have been put into place to ensure that all expenditures are signed by the Program Director or Assistant/Regional Superintendent to indicate review and approval of expenditures. After being signed by a Program Director or Assistant/Regional Superintendent, the expenditure goes to the Business Office where the Business Manager will check for appropriate signatures and will pass on to Accounts Payable for a final check for appropriate signatures and supporting invoices prior to payment. ANTICIPATED DATE OF COMPLETION: This was implemented in March 2023. CONTACT PERSON: Ms. Jill Reedy, Regional Superintendent

View Audit 9381

Finding 7222 (2022-002)

None 2022

MacOn and Piatt Counties Regional Office of Education No. 39

IL

Internal Control / Segregation of Duties Period of Performance Reporting § 200.303

CONDITION: The ROE did not submit or timely submit the required reports to the Illinois State Board of Education. PLAN: New ROE management is providing close oversight for the timely submission of grant expenditure and performance reports. The Regional Superintendent has created a shared calendar...

CONDITION: The ROE did not submit or timely submit the required reports to the Illinois State Board of Education. PLAN: New ROE management is providing close oversight for the timely submission of grant expenditure and performance reports. The Regional Superintendent has created a shared calendar of submission due dates with the Business Manager and Program Directors. Reminders are sent out via email in advance of the due dates, and then management reviews the grant report submissions in IWAS for accuracy and completion before approving and submitting to ISBE. ANTICIPATED DATE OF COMPLETION: This plan was initiated during the new Regional Superintendent’s appointment to office in October 2022 and has been fully implemented since January 2023. CONTACT PERSON: Ms. Jill Reedy, Regional Superintendent

View Audit 9381

Finding 7202 (2022-001)

Significant Deficiency 2022

Ben Hill County Board of Education

GA

Equipment & Real Property Management Subrecipient Monitoring Reporting § 200.303 § 200.313 § 200.415

FA 2022-001 Strengthen Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department o...

FA 2022-001 Strengthen Controls over Equipment Compliance Requirement: Equipment and Real Property Management Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425D210012 (Year: 2021), S425U2120012 (Year: 2021) Questioner Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over equipment and real property management as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Superintendent and CFO for Ben Hill County Schools will assign a lead person to be responsible for ESSER requirements and to assure procedures over real property and equipment are being met. Estimated Completion Date: June 30, 2024 Contact Person: Natalie King, CFO Telephone: 229-409-5500 x 5510 Email: natalie.king@benhillschools.org

View Audit 9358

Finding 7193 (2022-002)

None 2022

McDowell County Board of Education

WV

The Board will work to have the FY2023 financial statements ready for an audit to be performed and completed by the Single Audit deadline.

View Audit 9350

Finding 7192 (2022-003)

None 2022

Fulton County Government

GA

Subrecipient Monitoring § 200.303 § 200.331

Management concurs with the audit finding. The County’s Subrecipient Monitoring Policy and our compliance review project, initiated in 2022, has allowed us to continue to ensure that all subrecipient’s are monitored during the contract period noted in the contractual agreements. We have identified a...

Management concurs with the audit finding. The County’s Subrecipient Monitoring Policy and our compliance review project, initiated in 2022, has allowed us to continue to ensure that all subrecipient’s are monitored during the contract period noted in the contractual agreements. We have identified and updated the annual monitoring plan to ensure that all subrecipient are monitored and incompliance with the 2 CFR 200.331 federal standards.

View Audit 9342

Finding 7191 (2022-002)

None 2022

Fellowship Foundation Recovery Community Organization, Inc.

FL

Subrecipient Monitoring Reporting § 200.512

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will begin the single audit process as soon as possible when the books close. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Organization ...

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will begin the single audit process as soon as possible when the books close. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Organization will implement the recommendation. Officials Responsible for Ensuring CAP: The Organization’s appointed staff member is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is December 31, 2023. Plan to Monitor Completion of CAP: The Board of Directors will be monitoring this corrective action plan.

View Audit 9326

Finding 7190 (2022-001)

None 2022

Fellowship Foundation Recovery Community Organization, Inc.

FL

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will ensure they have a process to be informed of applicable training, attend all trainings and peer staff will have the ability to attend trainings when required to do so. Explanation of Disagreement with Audit Finding: There is no...

VIEWS OF RESPONSIBLE OFFICIALS & CORRECTIVE ACTION PLAN: Management will ensure they have a process to be informed of applicable training, attend all trainings and peer staff will have the ability to attend trainings when required to do so. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Organization will implement the recommendation. Officials Responsible for Ensuring CAP: The Organization’s appointed staff member is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is December 31, 2023. Plan to Monitor Completion of CAP: The Board of Directors will be monitoring this corrective action plan.

View Audit 9326

Finding 7176 (2022-003)

Material Weakness 2022

Foster Adopt Connect, INC

MO

Allowable Costs / Cost Principles § 200.430

Personnel Responsible for Corrective Action: This initiative was a collaboration between the Finance Grants Team, Brandie Hall and Bobby Morris-Culp, and the COO, Jennifer Johnson, representing the programs side of the contract. Anticipated Completion Date: A proper Time Activity Report was implemen...

Personnel Responsible for Corrective Action: This initiative was a collaboration between the Finance Grants Team, Brandie Hall and Bobby Morris-Culp, and the COO, Jennifer Johnson, representing the programs side of the contract. Anticipated Completion Date: A proper Time Activity Report was implemented October 1, 2022. Corrective Action Plan: Although Foster Adopt Connect did not receive the results from the 2021 Independent Audit conducted by other auditors until November of 2022, due to the close time proximity, was able to design a compliant Time Activity Report and have staff utilize said reports to track time beginning October 1, 2022, which was the beginning of the FFY/Contract funding period. This would indicate that this is not in fact, a repeat finding.

View Audit 9295

Finding 7160 (2022-003)

Significant Deficiency 2022

New Beginning International Ministry Inc.

TN

Questioned Costs Cash Management

The Organization is transitioning to a new digital software to electronically receive meal counts

View Audit 9222 Questioned Costs: $1

Finding 7159 (2022-002)

Significant Deficiency 2022

New Beginning International Ministry Inc.

TN

Reporting Internal Control / Segregation of Duties

The Organization is working with their financial institution to see if statement closing dates can better align with the reporting period. The Organization will perform the reconciliation if no changes can be made with the bank

View Audit 9222

Finding 7158 (2022-001)

Significant Deficiency 2022

New Beginning International Ministry Inc.

TN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The Organization is in the process of working to obtain a general ledger system and someone that can assist the Organization in maintaining the system

View Audit 9222

Finding 7154 (2022-001)

None 2022

County of Allegany, State of New York

NY

Reporting

Name of Auditee: County of Allegany, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Terri Ross, Allegany County Treasurer Phone: 585-268-9290 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Audit...

Name of Auditee: County of Allegany, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Terri Ross, Allegany County Treasurer Phone: 585-268-9290 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Audit Finding 2022-001 (a) Comments on the finding and recommendation: The County agrees with the finding. The County also agrees with the recommendation. See below for actions taken. (b) Actions Taken: Management will work to ensure that information is obtained in a timely manner to ensure that reporting deadlines are met. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by December 31, 2023.

View Audit 9213

Finding 7105 (2022-003)

Significant Deficiency 2022

Boys & Girls Club of Greater Milwaukee, INC

WI

Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan: The Finance Department of Boys & Girls Clubs of Greater Milwaukee, Inc. will implement a hard close on a monthly basis where accounts are reviewed and reconciled on a monthly basis. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration ...

Corrective Action Plan: The Finance Department of Boys & Girls Clubs of Greater Milwaukee, Inc. will implement a hard close on a monthly basis where accounts are reviewed and reconciled on a monthly basis. Responsible Person for Corrective Action: Marta Kwiatkowski, Vice President of Administration & Chief Financial Officer Implementation Date for Corrective Action: December 31, 2023

View Audit 9204

Finding 7097 (2022-002)

Significant Deficiency 2022

Culinary Academy of Las Vegas

NV

Subrecipient Monitoring

Significant Deficiency in Internal Control over Compliance 2022-002: Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Management’s Response: A Standard Operating Procedure has been created to outline the ...

Significant Deficiency in Internal Control over Compliance 2022-002: Recommendation: Management should keep records of approval for all changes in an employee’s gross compensation in the employee’s personnel file. Management’s Response: A Standard Operating Procedure has been created to outline the workflow of the Personnel Action Form. Additionally, a new process has been created where the Human Resources (HR) Analyst sends biweekly excel sheets to Payroll and copies the HR Director with any pay changes. Copies of the Personnel Action forms are attached and the HR Director confirms that all Personnel Action Forms have been placed in the employee’s file. Lastly, two days a month, the HR Analyst is to ensure all filing is up to date. Personnel Responsible: Executive Director of Human Resources Anticipated completion date: Ongoing

View Audit 9156

Finding 7096 (2022-004)

Significant Deficiency 2022

The Fishing Partnership Health Plan Corporation D/b/a Fishing Partnership

MA

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.430

Finding 2022-004 - Strengthen controls surrounding program-related record keeping including increasing the frequency of reconciliation's and program wage allocation procedures to match the payroll cycle. Program Affected Under the U.S. Department of Health and Human Services - Award Year October 1,...

Finding 2022-004 - Strengthen controls surrounding program-related record keeping including increasing the frequency of reconciliation's and program wage allocation procedures to match the payroll cycle. Program Affected Under the U.S. Department of Health and Human Services - Award Year October 1, 2021 - September 30, 2022: Assistance Listing 93.262 Occupational Safety and Health Program Corrective Action The Organization agrees with the finding. The Organization has implemented both time and effort reporting by pay period and wage reconciliations as part of a monthly close process. Responsible individual - JJ Bartlett Completion 9/30/2023

View Audit 9150 Questioned Costs: $1

Finding 7034 (2022-002)

Material Weakness 2022

Isaiah House

NJ

Allowable Costs / Cost Principles Material Weakness Reporting

The Executive Director and Deputy Director will review and approve all reporting submissions to ensure they are being reported timely in accordance with grant requirements.

View Audit 9025

Finding 7030 (2022-005)

Significant Deficiency 2022

Blair-Taylor School District

WI

Questioned Costs Cash Management Reporting

Condition and Cause: As part of our federal compliance testing we reviewed supporting documentation used to submit claims for lunch and breakfast programs. Our review noted one instance where the breakfast meals were submitted as lunch meals. Questioned Costs: $7,864 Criteria: Districts must s...

Condition and Cause: As part of our federal compliance testing we reviewed supporting documentation used to submit claims for lunch and breakfast programs. Our review noted one instance where the breakfast meals were submitted as lunch meals. Questioned Costs: $7,864 Criteria: Districts must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim. Each month’s claim for reimbursement and all data used in the claims review process must be maintained on file. Accurate records must be maintained justifying all meals claimed and documenting that all Program funds were spent only on allowable Child Nutrition Program costs. Effect: If incorrect amounts are reported, the District could either receive disallowed aid, or be missing out on additional aid. Auditor’s Recommendation: We recommend the District review of current procedures for compiling and reporting the information submitted in order to verify accurate claims are submitted to DPI. Grantee Response: The District is working with DPI to correct the claims and will implement procedures to ensure that claims are accurate. Contact Person: Jessica Lien Anticipated Completion: Ongoing

View Audit 9024 Questioned Costs: $1

Corrective Action Plans

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