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Corrective Action Plans

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Finding 1216037 (2025-006)
Material Weakness 2025
Kilgore Junior College District
TX
Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that management strengthen and formalize internal control procedures over federal awards, including documented reviews, approvals, and reconciliations. We also recommend management provide training to staff ...
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that management strengthen and formalize internal control procedures over federal awards, including documented reviews, approvals, and reconciliations. We also recommend management provide training to staff responsible for federal program administration to ensure understanding of Uniform Guidance requirements. Lastly, management should establish periodic internal reviews to verify that control activities are consistently performed and documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Due to staff turnover, the loan reconciliation process was performed by the Director of Financial Aid. While the design of the internal controls over the Title IV loan reconciliation process remain accurate, timely, and compliant with federal requirements, Management will formalize procedures to ensure appropriate independent review when the Director completes the reconciliation in the event of staff absences or turnover. Specifically, internal control procedures will require that all reconciliations be reviewed and approved by a qualified supervisor, with documentation retained to evidence both the performance and review of the control. Additionally, the policy will designate appropriate backup personnel to perform the review function in situations where the primary supervisor is unavailable due to absence or staffing changes. Name of the contact person responsible for corrective action: Jackie Kelley, Director of Financial Aid & Scholarship Planned completion date for corrective action plan: June 2026
View Audit 402570
Finding 1216036 (2025-005)
Material Weakness 2025
Kilgore Junior College District
TX
Questioned Costs Student Financial Aid Eligibility
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026
View Audit 402570
Finding 1216035 (2025-004)
Material Weakness 2025
Kilgore Junior College District
TX
Questioned Costs Student Financial Aid Material Weakness
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026
View Audit 402570
Finding 1216034 (2025-003)
Material Weakness 2025
Kilgore Junior College District
TX
Questioned Costs Student Financial Aid Material Weakness
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026
View Audit 402570
Finding 1216033 (2025-002)
Material Weakness 2025
Kilgore Junior College District
TX
Internal Control / Segregation of Duties Questioned Costs Student Financial Aid
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit find...
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the College evaluate its procedures and policies around reporting enrollment changes to NSLDS to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Augustana intends to modify the NSC/NSLDS monthly data file to ensure that campus and program enrollment dates are pulled from the appropriate data fields in the student information system. Additionally, Augustana intends to implement a step in the withdrawal process to ensure the change in status is reported accurately and timely. Name of the contact person responsible for corrective action: John Cage at johncage@augustana.edu Planned completion date for corrective action plan: January 30, 2026
View Audit 402570
Finding 1215996 (2025-001)
Material Weakness 2025
Fulton County, Illinois
IL
Subrecipient Monitoring Internal Control / Segregation of Duties
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The i...
Corrective Action Plan To the extent possible, monitoring of monthly financial results and compliance information will continue in the County Courthouse offices and the County Health Department. Anticipated Completion Date The County is not in a financial position to hire additional employees. The increased monitoring will begin December 1, 2025. Responsible Parties John Spangler, Fulton County Board Chairman 257 West Lincoln Street Lewistown, Illinois 61542 (309)547-0901 Staci Mayall, County Treasurer 100 North Main Street Lewistown, Illinois 61542 (309)547-3041 Patrick O’Brian, County Clerk 100 North Main Street Lewistown, Illinois 61542 (309)547-3041
View Audit 402536
Finding 1215979 (2025-003)
Material Weakness 2025
Garfield Board of Education
NJ
School Nutrition Programs
Management has reviewed this finding and indicated it will revise its procedures to ensure corrective action is taken.
Management has reviewed this finding and indicated it will revise its procedures to ensure corrective action is taken.
View Audit 402532
Finding 1215962 (2025-010)
Material Weakness 2025
Lasalle County
IL
Reporting
Upon recommendations of the outside Auditors, the Financial Director, with the help of the County Auditor will implement new policies and procedures to correct this deficiency.
Upon recommendations of the outside Auditors, the Financial Director, with the help of the County Auditor will implement new policies and procedures to correct this deficiency.
View Audit 402521
Finding 1215961 (2025-002)
Material Weakness 2025
Northwestern University
IL
Period of Performance Questioned Costs Equipment & Real Property Management § 200.1 § 200.303
Period of Performance 2025-002 Plan: The University reinforced the existing procedures related to awards subject to modified or shortened periods of performance, including additional oversight of expenditures charged near revised award end dates. Post-Award monitoring and controls related to award e...
Period of Performance 2025-002 Plan: The University reinforced the existing procedures related to awards subject to modified or shortened periods of performance, including additional oversight of expenditures charged near revised award end dates. Post-Award monitoring and controls related to award end-date management and expenditure allowability will continue to be evaluated and strengthened, as appropriate. Expected Implementation Date: 07/01/2026 Contact: LaShawnda V. Hall Assistant Vice President for Research Financial Operations Accounting Services for Research Sponsored Projects (ASRSP) Northwestern University 1800 Sherman Ave, Suite 6-6000 Evanston, IL 60201 lashawnda.hall@northwestern.edu Phone: 847.491.4716
View Audit 402514
Finding 1215960 (2025-001)
Material Weakness 2025
Northwestern University
IL
Subrecipient Monitoring § 200.303 § 200.332 § 200.521
Subrecipient Monitoring 2025-001 Plan: The University implemented corrective actions in response to the prior-year finding, including enhanced monitoring, oversight, and tracking procedures related to subrecipient Single Audit reviews and management decision issuance. While delays identified during ...
Subrecipient Monitoring 2025-001 Plan: The University implemented corrective actions in response to the prior-year finding, including enhanced monitoring, oversight, and tracking procedures related to subrecipient Single Audit reviews and management decision issuance. While delays identified during the current audit period occurred during the implementation of those corrective actions, the University believes the controls now in place are designed to support timely completion and documentation of required monitoring activities in accordance with Uniform Guidance requirements. Implementation Date: 09/01/2025 Contact: LaShawnda V. Hall Assistant Vice President for Research Financial Operations Accounting Services for Research Sponsored Projects (ASRSP) Northwestern University 1800 Sherman Ave, Suite 6-6000 Evanston, IL 60201 lashawnda.hall@northwestern.edu Phone: 847.491.4716
View Audit 402514
Finding 1215951 (2025-005)
Material Weakness 2025
Neighborhood Defender Service, Inc.
NY
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
Contact Persons Responsible: Primary – Anthonia Ibe, CFO In Absence (Alternative): – Jesus Infante, CAO Management acknowledges this finding and has developed a corrective action plan to strengthen the underlying control, assign clear ownership, and ensure timely implementation. The Agency will revi...
Contact Persons Responsible: Primary – Anthonia Ibe, CFO In Absence (Alternative): – Jesus Infante, CAO Management acknowledges this finding and has developed a corrective action plan to strengthen the underlying control, assign clear ownership, and ensure timely implementation. The Agency will revise its procurement policy to fully align with the requirements of 2 CFR Parts 200.317-200.327, including procedures for all required procurement methods. This revision is being coordinated with the broader update to the Fiscal Policy and Procedures Manual currently underway to ensure consistency across all organizational policies. The CFO and CAO will work jointly to implement and monitor corrective actions in cross-functional areas, including timekeeping, payroll documentation, record retention, lease tracking, IT access controls, vendor onboarding, procurement documentation, and personnel training. This shared structure is intended to ensure that policy revisions are supported by clear workflows, staff training, documentation standards, and periodic compliance review. We note that no purchases during the audit period met the threshold requiring formal competitive bidding, and no questioned costs were identified. By September 30, 2026, the Agency will complete updates to procurement procedures.
View Audit 402512
Finding 1215950 (2025-004)
Material Weakness 2025
Neighborhood Defender Service, Inc.
NY
Allowable Costs / Cost Principles § 200.403
Contact Persons Responsible: Primary – Anthonia Ibe, CFO In Absence (Alternative): – Jesus Infante, CAO Management acknowledges this finding and has developed a corrective action plan to strengthen the underlying control, assign clear ownership, and ensure timely implementation. The Agency is develo...
Contact Persons Responsible: Primary – Anthonia Ibe, CFO In Absence (Alternative): – Jesus Infante, CAO Management acknowledges this finding and has developed a corrective action plan to strengthen the underlying control, assign clear ownership, and ensure timely implementation. The Agency is developing a time-tracking and documentation system to capture the actual time spent by allocable staff on federal programs, ensuring that charges to federal awards reflect the actual work performed in compliance with 2 CFR Part 200.403. Concurrently, HR is implementing a standardized pay rate approval and documentation process to ensure all approved salaries are formally recorded and retained by the human resources department. As an interim measure, manual time attestation will be in place by August 31, 2026, while the longer-term system is finalized. The CFO and CAO will work jointly to implement and monitor corrective actions in cross-functional areas, including timekeeping, payroll documentation, record retention, lease tracking, IT access controls, vendor onboarding, procurement documentation, and personnel training. This shared structure is intended to ensure that policy revisions are supported by clear workflows, staff training, documentation standards, and periodic compliance review. By October 31, 2026, the Agency will complete communication and training related to payroll approval controls.
View Audit 402512
Finding 1215949 (2025-001)
Material Weakness 2025
BANFIELDBIO INC
WA
§ 200.501
Company has, despite lack of prior approval, provided program audits to Agencies in prior audits. These audits were accepted by the GAO and Agencies without a requirement for a single audit. Unless otherwise advised directly by a subject Agency, we will continue to submit program audits as proof of ...
Company has, despite lack of prior approval, provided program audits to Agencies in prior audits. These audits were accepted by the GAO and Agencies without a requirement for a single audit. Unless otherwise advised directly by a subject Agency, we will continue to submit program audits as proof of compliance. We received guidance from the USDA and HUD that they do not require an audit, and the CDC funding is a contract, therefore not requiring an audit.
View Audit 402510
Finding 1215947 (2025-002)
Material Weakness 2025
BANFIELDBIO INC
WA
Procurement, Suspension & Debarment § 200.320
We followed 2 CFR 200.320(c)(2). Research expertise is unique and only available from subawardees selected for each specific project. It is a fundamental tenet of research. A competitive bidding process is not envisioned, nor practical when preparing grant submissions. All subawardees and contractor...
We followed 2 CFR 200.320(c)(2). Research expertise is unique and only available from subawardees selected for each specific project. It is a fundamental tenet of research. A competitive bidding process is not envisioned, nor practical when preparing grant submissions. All subawardees and contractors have a written justification and review, along with letters of support in the initial grant application.
View Audit 402510
Finding 1215945 (2025-002)
Material Weakness 2025
Yelm Community School District No. 2
WA
School Nutrition Programs Subrecipient Monitoring § 200.303
Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: DeeDee Buckingham, HR Director Director of Human Resources Yelm Community Schools...
Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: DeeDee Buckingham, HR Director Director of Human Resources Yelm Community Schools (360) 458-6105 Corrective action the auditee plans to take in response to the finding: Mandatory Staff Training & Professional Development: • Food Services staff responsible for processing and managing student meal applications using Qmlativ will undergo training provided by ESD113 in August and online OSPI CNEEB Application and Direct Certification Training. • Training will explicitly cover federal regulations under 7 CFR Part 245.6 (Application, Eligibility, and Certification) and 2 CFR Part 200.303 (Internal Controls over federal programs). Implementation of Dual-Review Internal Controls: • The District will establish written protocols for processing online and paper applications. • In collaboration with ESD 113, a report will be developed which will be run monthly reviewing any application that have not been validated for income eligibility or direct certification provided by the state. Anticipated date to complete the corrective action: . System Controls: Fully implemented by August 1, 2026 (prior to the rollout of the 2026-27 school year application window). . Staff Training Completion: No later than September 1, 2026.
View Audit 402509
Finding 1215942 (2025-001)
Material Weakness 2025
Orting School District No. 344
WA
School Nutrition Programs Subrecipient Monitoring Eligibility
Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 ...
Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Anticipated date to complete the corrective action: July 31, 2025
View Audit 402506
Finding 1215939 (2025-001)
Material Weakness 2025
South Kitsap School District No. 402
WA
Subrecipient Monitoring Eligibility Questioned Costs
Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 9836...
Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with federal eligibility requirements. Name, address, and telephone of District contact person: Heather Korten, Director of Business Services 2689 Hoover Ave SE Port Orchard, WA 98366 (360) 874-7015 Corrective action the auditee plans to take in response to the finding: 1. Documented Eligibility Review The District will require a documented eligibility review for each student included on any future CWSD application. This review will verify that each student is both: A dependent of active-duty military personnel; and A student with a qualifying severe disability under CWSD program requirements. 2. Comparison to Impact Aid Source Data Prior to submission, the Business Department will compare the students included on the CWSD application to the District’s source documentation for military-connected students, including data maintained through the U.S. Department of Education Impact Aid process. 3. Secondary Review by Business Services The Business Department will perform an independent secondary review of the CWSD application before submission. The application will not be submitted until Business Services has reviewed and documented agreement between the application data and the District’s supporting eligibility records. 4. Special Services Review of Disability Eligibility and Costs The Special Services Department will remain responsible for identifying students with disabilities who may meet the CWSD criteria and for supporting the special education cost information included in the application. 5. Written Procedures and Sign-Off Requirements The District will establish written procedures identifying the staff responsible for preparing, reviewing, approving, and retaining documentation for the CWSD application. The procedures will require documented review and approval by both Special Services and Business Services prior to submission. 6. Documentation Retention The District will retain supporting documentation for each student included on the application, including military-connected status, disability eligibility support, cost documentation, review checklists, and final application approval. 7. Training and Annual Review Staff involved in preparing or reviewing the CWSD application will review applicable program requirements annually before the application is prepared. Anticipated date to complete the corrective action: June 30, 2026
View Audit 402505
Finding 1215938 (2025-001)
Material Weakness 2025
Northwest Educational Service District No. 189
WA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guid...
This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Lisa Matthews 1601 R Avenue Anacortes WA 98221 360-299-4026 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. The District will implement additional internal controls to ensure all salaries and benefits are charged to the program with appropriate time-and-effort documentation. 1. Monthly time-and-effort tracking and verification: The District will implement a monthly checklist identifying employees that require time-and-effort documentation. The fiscal team will be responsible for collecting and reviewing time-and-effort documentation and updating the monthly checklist. The District’s Controller will sign the checklist monthly to verify completeness of the documentation. 2. Employee classification review: As part of our monthly checklist process, the District will review all federally funded employees to confirm proper classification (semiannual vs. monthly). 3. Procedures for missing documentation: Payroll costs for the affected period will be evaluated and removed or reclassified from the federal program until adequate support is obtained. The issue will be escalated to the Controller for review and resolution. 4. Training and communication: The District will provide annual training to affected employees and supervisors on time-and-effort requirements including semiannual vs monthly classification, timeliness of submission, and the approval responsibilities. Anticipated date to complete the corrective action: 9/30/2026
View Audit 402503
Finding 1215916 (2025-005)
Material Weakness 2025
Incline Village General Improvement District
NV
Procurement, Suspension & Debarment
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS Environmental Protection Agency 2025-005 Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. Listing No. 66.458 Recommendation: We recommend that the District implement procedures to ensure that federal guidanc...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS MATERIAL WEAKNESS Environmental Protection Agency 2025-005 Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. Listing No. 66.458 Recommendation: We recommend that the District implement procedures to ensure that federal guidance is followed relating to suspension and debarment for both new and existing vendors and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance and Public Works will coordinate the vendor bidding process and document the suspension and debarment check prior to awarding a vendor for the project. Name(s) of the contact person(s) responsible for corrective action: Noemi Barter, Director of Finance and Kate Nelson, Director of Public Works Planned completion date for corrective action plan: 6/30/2026 If the Environmental Protection Agency has questions regarding this plan, please call Kate Nelson, Director of Public Works at 775-832-1100.
View Audit 402498
Finding 1215915 (2025-002)
Material Weakness 2025
Tacoma School District No. 10
WA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.320
Time and Effort - Corrective actions were implemented immediately upon identification of the control weakness and prior to the conclusion of the audit. Time-and-effort certifications were subsequently obtained for the affected employees. In addition, the district has enhanced its payroll adjustment ...
Time and Effort - Corrective actions were implemented immediately upon identification of the control weakness and prior to the conclusion of the audit. Time-and-effort certifications were subsequently obtained for the affected employees. In addition, the district has enhanced its payroll adjustment procedures involving federal funds by incorporating an additional checklist item within the approval routing process to ensure required time-and-effort certifications are obtained and documented before payroll adjustments are finalized. Procurement Requirements - The following corrective actions will be taken: • Provide targeted staff training related to Federal procurement requirements, including noncompetitive procurement standards under 2 CFR 200.320. Provide additional training focused on internal controls, procurement documentation requirements, and drafting clear procurement justifications. • Update the district’s sole source/noncompetitive procurement documentation form to specifically incorporate and address the five allowable rationale methods identified under 2 CFR 200.320. • Implement additional internal review procedures to ensure procurement files contain sufficient written justification and support documentation prior to approval and execution.
View Audit 402489
Finding 1215896 (2025-001)
Material Weakness 2025
Blaine School District No. 503
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). District Response Plan for Finding 2025-001 Objective: To strengthen internal controls and ensure that all payroll costs char...
Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). District Response Plan for Finding 2025-001 Objective: To strengthen internal controls and ensure that all payroll costs charged to federal programs, specifically the Special Education Cluster, are supported by adequate, timely, and compliant time-and-effort documentation. 1. Resource Allocation and Personnel Oversight Dedicated Management: In response to the finding that the District did not dedicate necessary time and resources to this area, the District will assign specific staff members to oversee the collection and verification of time-and-effort records. Contact Point: Lynn VanBuskirk will serve as the primary contact for ensuring these corrective actions are implemented and monitored. 2. Documentation Standardization and Protocol To meet federal and OSPI requirements, the District will implement the following documentation standards: Activity-Based Reporting: Implement a dual-track system where employees submit either semiannual certifications (for single-activity work) or monthly personnel activity reports/time sheets (for multi-activity work) as required by the awarding agency. Mandatory Timing: Establish a strict policy that all documentation must be signed and dated after the work has been completed. This ensures the records accurately reflect actual time worked rather than projected schedules. 3. Internal Control Enhancements Compliance Tracking: Develop a tracking system to ensure that the salaries and benefits for all employees charged to federal programs (such as the $398,208 identified in the audit) are backed by signed documentation before costs are finalized. Regulatory Alignment: Align District procedures with the OSPI Addendum to Bulletin 039-24, particularly regarding fixed schedule systems and charging employee compensation to federal grants. Quarterly Reviews: Conduct internal quarterly audits of documentation for the Special Education program cluster (84.027/84.173) to identify and correct potential deficiencies before the annual audit process. 4. Training and Communication Staff Training: Provide mandatory training as needed for all staff funded by federal grants on Title 2 CFR Part 200 (Uniform Guidance) requirements for internal controls and allowable cost principles. Alternative Documentation Policy: While the District successfully used alternative documentation to avoid questioned costs during the 2025 audit, the new policy will emphasize that “alternative” records should not be a substitute for the primary time-and-effort documentation required by law.
View Audit 402481
Finding 1215893 (2025-001)
Material Weakness 2025
Hockinson School District No. 98
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fed...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and period of performance requirements. Name, address, and telephone of District contact person: Aaron Villanueva, Director of Business Services 17912 NE 159th Street Brush Prairie, WA 98606 (360) 448-6413 Corrective action the auditee plans to take in response to the finding: Time and Effort - To enhance compliance with Federal IDEA grant requirements, the district is refining its procedures for Annual and Semi-Annual Certifications. At the commencement of the school year, the district will proactively assign eligible Special Education personnel to this grant to ensure all necessary attestations are executed and submitted in a timely manner. In the event of projected expenditures exceeding the federal allocation, personnel costs associated with the overage will be reallocated to the State Special Education Program (2100). Furthermore, the District remains committed to utilizing the tools and best practices provided by the State Auditor’s Office following the 2024–2025 audit to ensure ongoing regulatory alignment. Period of Performance - Historically, the district’s award date for this specific grant has not been restricted in the period of performance to the narrow window suggested. For example: 2023–2024 fiscal year, Grant Award Date March 6, Period of Performance July 1, 2023, through August 31, 2024, allowing the district to claim expenditures for the full cycle. 2025–2026 fiscal year, Grant Award Date November 13th, Period of Performance July 3, 2025, through August 31, 2026, allowing the district to claim expenditures for the full cycle. To prevent future discrepancies, the district has implemented a secondary verification process to cross-reference all Grant Award Notifications (GAN). We will strictly document the specific period of performance dates identified in each award to ensure total alignment with state and federal expectations. Anticipated date to complete the corrective action: Effective Immediately
View Audit 402475
Finding 1215892 (2025-001)
Material Weakness 2025
Mohawk Valley Community College
NY
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding...
Corrective Action Plan 5/18/2026 Oversight Agency: U.S. Department of Education Mohawk Valley Community College respectfully submits the following corrective action plan for the year ended August 31, 2025. Independent Public Accounting Firm: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2025-001 Bank Reconciliations Planned Action: Current Business Office staff have been catching up on performing bank reconciliations and investigating reconciling items, including obtaining reports so that GCard receipts can be investigated. Clear deadlines have been established and formally communicated to Business Office staff and specific individuals have been assigned ownership of each account reconciliation with a formal review and approval process implemented to ensure accuracy and completeness. Management will perform periodic spot checks to ensure ongoing compliance with reconciliation procedures and timeliness. Management will provide period updates to the Audit & Finance Committee regarding the status and timeliness of bank reconciliations. Any delays or issues will be communicated to the Committee and, as appropriate, to the Board of Directors to ensure transparency and allow for governance monitoring and oversight. Contact Responsible: Mary Jane Parry Anticipated date of Completion: 6/30/2026
View Audit 402463
Finding 1215888 (2025-006)
Material Weakness 2025
Boys & Girls Clubs of Northeast Ohio
OH
Questioned Costs Eligibility Reporting § 200.300 § 200.303 § 200.334
The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants hav...
The BGCNEO accounting team and government grants team will develop and maintain a shared drive to securely store all required eligibility forms and supporting documentation. Prior to submitting grant billings, BGCNEO accounting staff will review the shared drive to ensure all billed participants have the appropriate documentation on file and have received approved eligibility determination from the funder.
View Audit 402459
Finding 1215887 (2025-005)
Material Weakness 2025
Boys & Girls Clubs of Northeast Ohio
OH
Internal Control / Segregation of Duties Questioned Costs
BGCNEO will create system settings to ensure that either the appropriate supervisor or designated approver has approved the timecard before processing.
BGCNEO will create system settings to ensure that either the appropriate supervisor or designated approver has approved the timecard before processing.
View Audit 402459
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