Corrective Action Plans

Finding 562120 (2024-004)

Material Weakness 2024

Jackson Area Concil on Alholism and Drug Dependency

TN

Material Weakness Internal Control / Segregation of Duties

2024 – 004 Disbursements not receiving proper approval - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Material Weakness under Government Auditing Standards and Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Co...

2024 – 004 Disbursements not receiving proper approval - Block Grants for Prevention and Treatment of Substance Abuse – ALN 93.959 (Material Weakness under Government Auditing Standards and Noncompliance) Person responsible for implementing the corrective action: The Board of Directors and Barry Cooper Anticipated completion date of corrective action: June 30, 2025. Repeat finding: No. Planned corrective action: We will retain adequate documented approval on disbursements.

View Audit 357739

Finding 562088 (2024-001)

Material Weakness 2024

Genesee County, Michigan

MI

Eligibility Subrecipient Monitoring Material Weakness § 200.303

Condition: During testing, it was noted that although there was a process in place to review eligibility criteria received by program, there was not an independent review or control to ensure eligibility was accurate. Planned Corrective Action: After the initial review for eligibility, a second empl...

Condition: During testing, it was noted that although there was a process in place to review eligibility criteria received by program, there was not an independent review or control to ensure eligibility was accurate. Planned Corrective Action: After the initial review for eligibility, a second employee will verify that eligibility was properly determined and provide a signoff to document review. This was implemented in September of 2024. Contact person responsible for corrective action: Lucy Rosenberg and Michelle Estell Anticipated Completion Date: 09/01/2024

View Audit 357726

Finding 562087 (2024-001)

Material Weakness 2024

Jasper School District

AR

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

The District has instituted an internal control to ensure employee payroll coding is reviewed year-to-year as program changes are made.

View Audit 357724 Questioned Costs: $1

Finding 562083 (2024-002)

Material Weakness 2024

Red Oak Community School District

IA

Internal Control / Segregation of Duties Reporting

District currently have three positions in our office (Payroll/HR, Accounts Payable/Receivable/Child Nutrition, and Business Manager), we make sure that there are eyes on all transactions. For example: No deposits leave our office without a second person initiating, checks sent out our second checke...

District currently have three positions in our office (Payroll/HR, Accounts Payable/Receivable/Child Nutrition, and Business Manager), we make sure that there are eyes on all transactions. For example: No deposits leave our office without a second person initiating, checks sent out our second checked and mailed by our payroll person. Journal entries are now inspected and have been initiated by accounts payable. Mail that comes in is opened and distributed by our payroll person. We are making every effort to spread duties and have a second set of eyes on all aspects in the business office.

View Audit 357713

Finding 562082 (2024-004)

None 2024

City of Westbrook

MN

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The City will create policies to be adopted by the Council. 3. Official Responsible for Ensuring CAP: Katie Steen, City Clerk, and Dan Joel, Superintendent of...

1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The City will create policies to be adopted by the Council. 3. Official Responsible for Ensuring CAP: Katie Steen, City Clerk, and Dan Joel, Superintendent of the Utilities, are the officials responsible for ensuring corrective action of the finding. 4. Planned Completion Date for CAP: The planned completion date is December 31, 2025. 5. Plan to Monitor Completion of CAP: The Council will be monitoring this corrective action plan.

View Audit 357712

Finding 562081 (2024-002)

Material Weakness 2024

Charter Township of Northville

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.501

Condition: The Township engaged a contractor to perform procurement activities funded by the revenue loss component of their Coronavirus State and Local Fiscal Recovery Funds award and did not have controls in place to ensure that the contractor was following the Township's procurement policy relate...

Condition: The Township engaged a contractor to perform procurement activities funded by the revenue loss component of their Coronavirus State and Local Fiscal Recovery Funds award and did not have controls in place to ensure that the contractor was following the Township's procurement policy related to, specifically checking and ensuring vendors were not suspension and debarred prior to the Township entering into the agreements with the contractors. Planned Corrective Action: As part of the procurement process, the Township will require all contractors to provide documentation verifying that neither they nor their subcontractors are suspended or debarred from conducting business with federal agencies. This verification will be conducted through the federal System for Award Management (SAM.gov). To ensure compliance, procurement files will include printed or electronically saved screenshots from SAM.gov confirming the status of each contractor and subcontractor at the time of the contract award. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 12/31/2025

View Audit 357711

Finding 562080 (2024-001)

Material Weakness 2024

Charter Township of Northville

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff m...

Condition: The Township did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: The Township has implemented a formal review process within the Finance and Budget Department to ensure the integrity of annual performance reporting. One staff member has been designated to compile and complete the performance reports,while a separate finance team member is responsible for conducting an independent review prior to submission. To support this process, an internal timeline has been established to allow sufficient time for thorough review and validation of all performance data before final submission. Contact person responsible for corrective action: Wendy Hillman Anticipated Completion Date: 04/15/2025

View Audit 357711

Finding 562079 (2024-101)

Material Weakness 2024

Cochise County

AZ

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Cochise County WIC leadership and staff is committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. The County immediately corrected this issue by conducting a mandatory training sessio...

Cochise County WIC leadership and staff is committed to full adherence with WIC policy and will continue to implement training, monitoring, and communication to ensure compliance with federal and state regulation. The County immediately corrected this issue by conducting a mandatory training session for all WIC staff regarding the Rights and Obligations policy. During this session, the policy was read aloud and distributed in written form to all attendees. Staff were directed to inform all participants of their rights and responsibilities to include having the rights and responsibilities form signed by the participants, prior to issuing benefits, during the participant’s initial certification, and recertifications for ongoing benefits. Staff received the Rights and Obligations Pledge for review and reference. Procedures for obtaining signatures from participants not physically present in the office were reviewed. Acceptable alternatives include sending the form via email for electronic or physical signature, scheduling a follow-up in-office visit for signature collection. All staff questions were addressed to ensure clarity and consistent understanding. Ongoing reminders have been disseminated through emails and during regular staff “huddles” since the training. In addition to the immediate actions taken to correct the finding, the County also implemented long-term action steps. These steps include annual training of all WIC Staff on the Rights and Obligations policy the 2nd Monday of January. Each employee will sign an attestation confirming their understanding and compliance post-training. This attestation will be stored in the employee’s personnel record. Monthly, the WIC Manager, or designee, will review the WIC Cert. for Audit Report the last Friday of each month to identify and address any instances of missing client signatures. Additionally, the WIC Manager will manually audit 3% of the total WIC members for the month. Continuous actions implemented by County staff to correct this finding includes consistent reinforcement of signature collection protocols and policy reminders during monthly meetings and weekly “huddles”. Of note, a request was submitted to the Arizona WIC Service Desk to determine whether a report could be generated identifying all participants lacking a signed Rights and Obligations form to strengthen monitoring efforts. The response received indicated that generating this type of report is extremely complex, and at this time it is not possible.

View Audit 357695 Questioned Costs: $1

Finding 562078 (2024-001)

None 2024

Carbondale Senior Housing Corporation Phase II

CO

HUD Housing Programs Special Tests & Provisions

Carbondale Senior Housing Corporation Phase II, dba Crystal Meadows II (“CSHC Phase II”) respectfully submits the following corrective action plan for the year ended June 30, 2024. Reference Number: 2024-001 Program Name: Supportive Housing for the Elderly – Section 202 Capital Advance Program Feder...

Carbondale Senior Housing Corporation Phase II, dba Crystal Meadows II (“CSHC Phase II”) respectfully submits the following corrective action plan for the year ended June 30, 2024. Reference Number: 2024-001 Program Name: Supportive Housing for the Elderly – Section 202 Capital Advance Program Federal Assistance Listing Number: 14.157 Compliance Requirement: Special Tests and Provisions Questioned Costs: None Corrective Action: CSHC Phase II agrees that the insurance coverage deficiency is correct. Moving forward, management will review insurance coverage with annual renewals to verify it is in compliance with HUD requirements. Personnel Responsible for Corrective Action: Jerilyn Nieslanik, Executive Director Anticipated Completion Date: In August 2024, CSHC Phase II adjusted its employee dishonesty insurance coverage to the HUD-required minimum of $50,000.

View Audit 357683

Finding 562077 (2024-001)

Material Weakness 2024

Tacoma-Pierce County Chamber of Commerce

WA

Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.319

Corrective Action Plan for Annual Audit 2024 Finding One: 2024-001 Procurement, Suspension and Debarment Auditor’s Recommendations: Tacoma-Pierce County Chamber of Commerce should conduct research and keep records for procurements not secured using a competitive process. Corrective Action: TPCC S...

Corrective Action Plan for Annual Audit 2024 Finding One: 2024-001 Procurement, Suspension and Debarment Auditor’s Recommendations: Tacoma-Pierce County Chamber of Commerce should conduct research and keep records for procurements not secured using a competitive process. Corrective Action: TPCC Staff will continue to use a competitive procurement process for vendors when possible, per TPCC procurement policy. CEO, Andrea Reay, will amend the current procurement policy to include a process for when competitive procurement is not possible due to unique needs/benefits. This will include a process documenting research conducted that demonstrates the unique benefits to the program/participants for any vendor that is not secured using a competitive process. Documentation includes dates discussed, names of individuals involved in the discussion and decisions made. The debarment check with sam.gov will be included in the documentation packet. Timing of remediation completion: CEO, Andrea Reay, will complete by May 31, 2025.

View Audit 357681 Questioned Costs: $1

Finding 562071 (2024-001)

Significant Deficiency 2024

Issaquah School District No. 411

WA

Procurement, Suspension & Debarment School Nutrition Programs

Finding caption:The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Moriah Banasick, CPA Executive Director of Finance & Budget 5150 220th Ave SE Issaquah, WA 98029 (425) 837-713...

Finding caption:The District did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of District contact person: Moriah Banasick, CPA Executive Director of Finance & Budget 5150 220th Ave SE Issaquah, WA 98029 (425) 837-7139 Corrective action the auditee plans to take in response to the finding: • Staff training: The District is providing targeted training on federal procurement requirements, internal controls, and accountability practices to all federal program leads and purchasing staff. This includes comprehensive orientation for new purchasing leadership to support continuity and compliance. The recent incident is being used as a case study to strengthen shared understanding and reinforce best practices across departments. • New protocols: The District is developing updated emergency procurement protocols that include required documentation, vendor outreach logs, and pre-approval processes to ensure adherence to federal and District requirements. Anticipated date to complete the corrective action: Immediate

View Audit 357675

Finding 562065 (2024-001)

Material Weakness 2024

City of Ingleside, Texas

TX

Reporting

Finance staff will reconcile the SEFA on a quarterly basis to ensure accurate and complete grant files.

View Audit 357670

Finding 562064 (2024-003)

Significant Deficiency 2024

La Casa De Buena Salud, Inc.

NM

Reporting Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303 § 200.305

The reconciliation process implemented in Finding 2024-001 includes a formal method of matching drawdowns to allowable expenditures. Each grant will continue to be tracked in a separate cost center and La Casa will document the reconciled expenditures in the general ledger to amounts drawn from eac...

The reconciliation process implemented in Finding 2024-001 includes a formal method of matching drawdowns to allowable expenditures. Each grant will continue to be tracked in a separate cost center and La Casa will document the reconciled expenditures in the general ledger to amounts drawn from each grant. The monthly reconciliation will be reviewed by the CFO to ensure that revenue is recognized in accordance with ASC 958-605 and that federal expenditures reported on the SEFA and financial statements comply with 2 CFR §§200.302, 200.303, and 200.305. The CFO will utilize the reconciliations to prepare the SF-425 filings and confirm that cumulative drawdowns reconcile to allowable costs and recorded revenues. All supporting documentation will be retained electronically and included in monthly close procedures.

View Audit 357668

Finding 562061 (2024-002)

Significant Deficiency 2024

Roosevelt University

IL

Questioned Costs Special Tests & Provisions Student Financial Aid

University awarded Subsidized Federal Direct Loans to one student in excess of their Subsidized Federal Direct Loan eligibility, and therefore did not comply with all requirements associated with excess loan proceeds. Corrective Actions Taken or Planned: This finding is considered an isolated occurr...

University awarded Subsidized Federal Direct Loans to one student in excess of their Subsidized Federal Direct Loan eligibility, and therefore did not comply with all requirements associated with excess loan proceeds. Corrective Actions Taken or Planned: This finding is considered an isolated occurrence and is not indicative of Roosevelt University’s standard administrative practices or institutional policies. The University has taken the following corrective actions to address the issue and prevent recurrence Student Account Adjustment: A reallocation of $2,900 from the Federal Direct Subsidized Loan to the Federal Direct Unsubsidized Loan was completed to correct the student’s account. All necessary updates were submitted to the U.S. Department of Education on May 16, 2025. Root Cause Analysis and System Improvements: The University will conduct a thorough root cause analysis to determine the underlying factors that led to the overaward. This analysis will be completed within 30 days. Preventative Measure and On-going Monitoring: Based upon the outcome of the root cause analysis, Roosevelt will implement appropriate system controls and develop an on-going monitoring plan to prevent similar issues in the future. These preventative measures will be established within 45 days. Roosevelt University remains committed to maintaining compliance with federal regulations and to continuously strengthening its internal controls to ensure accurate administration of Title IV funds. Anticipated Completion Date: July 15, 2025 Contact Person: Michelle Hayes, Senior Director, Financial Aid and Compliance // Michelle Stipp, Associate Vice President, Enrollment Management

View Audit 357660 Questioned Costs: $1

Finding 562059 (2024-002)

Significant Deficiency 2024

Wagner College

NY

Student Financial Aid Reporting Significant Deficiency

Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: Tara Kent tara.kent@wagner.edu 718-390-3121 Corrective action: The College has made great strides in working through its historical data to correct and upd...

Finding 2024-002 – Special Tests and Provisions – Enrollment Reporting Name of contact person responsible for corrective action: Tara Kent tara.kent@wagner.edu 718-390-3121 Corrective action: The College has made great strides in working through its historical data to correct and update students’ program begin dates. There has been significant improvement in the accuracy of this data being reported to the NSLDS, and we expect final completion of this manual process during the College’s next fiscal year. The College also recognizes the importance of reporting all enrollment changes timely to the NSLDS. In order to address the cause of the late enrollment reporting finding, the College has now implemented a process of reporting to the National Student Clearinghouse every 45 days, to ensure that the 60-day timeframe required by the ED is always met. Proposed Completion Date: August 2026 (Item 1) and August 2025 (Item 2)

View Audit 357654

Finding 562058 (2024-001)

Significant Deficiency 2024

Project Vida

TX

Reporting Cash Management

Management’s view: Management adopted the recommendations from last fiscal year to record at the end of each month all grant receivables and other receivables, in accordance with the accrual basis of accounting. The organization has continued to see a growth in program complexity and activities. Thi...

Management’s view: Management adopted the recommendations from last fiscal year to record at the end of each month all grant receivables and other receivables, in accordance with the accrual basis of accounting. The organization has continued to see a growth in program complexity and activities. This procedure is more in line with the recommendations of the auditors. In response to this increase in complexity, Management has provided additional training of staff responsible for entering receivables in the General Ledger. Proposed corrective action: Management will review outstanding grant receivables and revenue accounts on a monthly basis in detail, which includes ensuring that the date of the receivable corresponds to the date the reimbursement submitted, as well as to ensure that the correct payer source codes are reflected in the finance system. Any discrepancies found during the review should be documented through a journal entry. Management will ensure the journal entry correction is done promptly and has resolved the discrepancy identified. In addition, Management will name a responsible person that will oversee this internal control each month and will incorporate the review and adjustments needed as part of the monthly accounting process. To ensure the accuracy of accounts receivable, management will conduct monthly reviews of outstanding receivables with each responsible Program Director and will investigate all receivables outstanding for more than ninety days. Last, Management will review outstanding receivables with the external auditor periodically, and at least once, during an interim date near the end of the fiscal year. Management continues to train additional staff, in order to assist with entering information into the General Ledger and will ensure the responsible individual for monitoring accounts receivable and approving proposed adjustments, is overseeing this internal control process each month. Anticipated correction date: The completion of this process will be done by August 31, 2025. Responsible official: CEO, Tim Davenport-Herbst is responsible for these actions.

View Audit 357653

Finding 562052 (2024-001)

None 2024

Healthy Start Coalition of Southwest Florida, Inc.

FL

Reporting

Plan of Corrective Action: The Coalition will initiate the audit process earlier next year. It is not likely that the Coalition will face the same staffing issues in the future. The Coalition is also working toward involving more staff with grants and Single Audit related matters.

View Audit 357647

Finding 562048 (2024-003)

Material Weakness 2024

Brazos Valley Council of Governments

TX

HUD Housing Programs Material Weakness Reporting

In evaluating appropriate corrective action, management separately considered the audited and the unaudited submissions to the HUD REAC system. While the internal controls over these submissions are very similar, differing circumstances affect future corrective actions. Audited Submissions - With re...

In evaluating appropriate corrective action, management separately considered the audited and the unaudited submissions to the HUD REAC system. While the internal controls over these submissions are very similar, differing circumstances affect future corrective actions. Audited Submissions - With respect to the audited submissions, we believe that corrective action was already sufficiently taken during FY24. We note that this finding is a repeat finding from 2023; the focus of that finding was the untimely submission of the 2021 and 2022 submissions. In response to that finding, management increased oversight over the REAC process and engaged an outside CPA firm to provide technical assistance that would increase the speed and accuracy of the submission process. However, the 2023 audit was not completed until July 2024, which was already past the deadline for the 2023 audited submission. Because the audit’s completion is a prerequisite to the audited REAC submission, the delays to the audit’s completion precluded timely submission of the 2023 audited information. We agree with the auditor’s assessment of a state of noncompliance, as this was the only audited submission required to be made during fiscal year 2024. However, we note that no audited submissions have been required to be made since that time, and as such, no additional corrective action has been implemented since the 2023 audit and the corrective action contemplated in that audit’s corrective action plan. Unaudited Submissions - With respect to the unaudited submission, management believes that the submissions were untimely not because of a deficiency in internal control but rather a purposeful delay as a matter of practice. BVCOG has, for several years, held off submitting each year’s unaudited data until after the acceptance of the prior year’s audited submission. This was historically done to help ensure that amounts between REAC, VMS, and BVCOG’s financial system reconciled as closely as possible, and that HUD’s acceptance comments on the audited submission were implemented in the very next submission. BVCOG has not received communication from the granting agency with respect to this practice. However, BVCOG recognizes the importance of regulatory deadlines, and in future years, BVCOG will proceed with the submission of the unaudited information regardless of whether or not a previous year’s audited submission is not yet approved by HUD. We will modify our practices accordingly to ensure that HUD comments on any submission are addressed as timely as possible, with a resubmission when necessary.

View Audit 357642

Finding 562039 (2024-002)

None 2024

Stanford University

CA

Student Financial Aid Eligibility Reporting

– Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Numb...

– Enrollment Reporting Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program and Federal Direct Student Loans Award Number: Various Assistance Listing Title: Federal Pell Grant Program and Federal Direct Student Loans Assistance Listing Number: 84.033 and 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Stanford agrees with this finding and will be taking proactive steps to ensure that similar issues do not arise in the future. For the issue affecting 6 out of 25 students, whose status change effective dates did not match their program level information, the Academic Records and Compliance Officer will work closely with systems staff to perform tests to identify a cause and ensure accuracy between the enrollment file extract and records themselves. Expected completion by December 31, 2025. For the issue affecting 2 out of 25 students, whose graduated status was not accurately reflected in their enrollment history, the Academic Records and Compliance Officer is leading a system enhancement currently in progress to replace the ‘G from DV’ file to a ‘Grads Only’ file to report degrees, which is expected to be completed by December 31, 2025. The new and improved file type will ensure the third-party servicer applies graduated statuses for students enrolled in multiple programs. Until the system enhancement is completed, the Academic Records and Compliance Officer will begin carefully reviewing ‘G Not Applied’ error files for manual correction after degrees are reported at the end of each quarter.

View Audit 357625

Finding 562035 (2024-001)

None 2024

Stanford University

CA

Student Financial Aid Subrecipient Monitoring

Verification status code within the Common Origination and Disbursement System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program Award Number: Various Assistance Listing Title: Federal Pell Grant Program Assistance Listing Number: 84.033 ...

Verification status code within the Common Origination and Disbursement System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program Award Number: Various Assistance Listing Title: Federal Pell Grant Program Assistance Listing Number: 84.033 Award Year: 2023-2024 Pass-through entity: Not applicable Stanford agrees with this finding and will take steps to prevent these types of errors from happening in the future. Specifically regarding the case of the applicant for whom verification was not completed until after federal aid funds had been disbursed, the Director of Compliance and Technology in the Central Financial Aid Office has adjusted the existing report of verification selections to include students from the three professional schools, as of January 01, 2025, and will work closely with the financial aid offices of each professional school to ensure that selected applicants are verified prior to disbursement of federal aid funds. This communication will be ongoing and occur quarterly at a minimum. Regarding the issue of verification status codes not being updated correctly, the Central Financial Aid office has made two enhancements to our procedures in an effort to avoid future errors: • First, the Director of Compliance and Technology will emphasize to aid application reviewers the importance of correctly setting the verification field values in the PeopleSoft system as part of annual training, which occurs at the beginning of each academic year cycle typically in November, and when new team members arrive. The status of these values will be monitored throughout the year using a database query beginning May 01, 2025 and ongoing on a monthly basis. • Second, the Assistant Director of Technology will regularly request and review a report from the federal Common Origination & Disbursement (COD) system that shows the verification status codes for all selected applicants, to ensure that the codes in the COD system accurately reflect the verification status of aid recipients on a monthly basis beginning on May 01, 2025. We will also double-check the values in all COD records as part of the year-end reconciliation process at the end of each award year, typically in September.Verification status code within the Common Origination and Disbursement System Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Name: Pell Grant Program Award Number: Various Assistance Listing Title: Federal Pell Grant Program Assistance Listing Number: 84.033 Award Year: 2023-2024 Pass-through entity: Not applicable Stanford agrees with this finding and will take steps to prevent these types of errors from happening in the future. Specifically regarding the case of the applicant for whom verification was not completed until after federal aid funds had been disbursed, the Director of Compliance and Technology in the Central Financial Aid Office has adjusted the existing report of verification selections to include students from the three professional schools, as of January 01, 2025, and will work closely with the financial aid offices of each professional school to ensure that selected applicants are verified prior to disbursement of federal aid funds. This communication will be ongoing and occur quarterly at a minimum. Regarding the issue of verification status codes not being updated correctly, the Central Financial Aid office has made two enhancements to our procedures in an effort to avoid future errors: • First, the Director of Compliance and Technology will emphasize to aid application reviewers the importance of correctly setting the verification field values in the PeopleSoft system as part of annual training, which occurs at the beginning of each academic year cycle typically in November, and when new team members arrive. The status of these values will be monitored throughout the year using a database query beginning May 01, 2025 and ongoing on a monthly basis. • Second, the Assistant Director of Technology will regularly request and review a report from the federal Common Origination & Disbursement (COD) system that shows the verification status codes for all selected applicants, to ensure that the codes in the COD system accurately reflect the verification status of aid recipients on a monthly basis beginning on May 01, 2025. We will also double-check the values in all COD records as part of the year-end reconciliation process at the end of each award year, typically in September.

View Audit 357625

Finding 562030 (2024-001)

Significant Deficiency 2024

Fife School District No.417

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oa...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of Fife School District contact person: Dany Wanner, Business Services Director 1720 Oak St, Milton, WA 98354 (253) 517-1000 ext 29121 Corrective action the auditee plans to take in response to the finding: The Fife School District implemented the following to Ensure Adequate Internal Controls for Compliance with Federal Eligibility: The Business Services team and Nutrition Services staff have conducted a thorough review of the process of monthly paid lunch equity and modified its procedures including developing a checklist for the process to ensure that it is completed in a timely manner, signed/dated and saved both electronically and in hard copy on a shared district server folder. The Fife School District implemented the following to Ensure Adequate Internal Controls for the annual completion of the Paid Lunch Equity Tool. The Business Services team and Nutrition Services staff have conducted a thorough review of the process of completing both the PLE tool and GL 828 reconciliation and modified its procedures to ensure that it is completed, signed and saved both electronically and in hard copy on a shared district server folder. Further, the Business Services team and Nutrition Services staff have developed a checklist for the completion of the tool and the checking of the box that indicates that we will be opting not to increase meal prices, but instead to demonstrate using the GL 828 Reconciliation (signed and dated) that we have sufficient fund balance to offset the paid lunches and not utilize Federal funds, including calendar reminders and a shared Google Drive to hold all related documents and procedures. Anticipated date to complete the corrective action: 5/16/2025

View Audit 357621

Finding 562025 (2024-002)

Material Weakness 2024

Harriett Buhai Center for Family Law

CA

HUD Housing Programs Material Weakness Reporting

Management has already implemented several new processes and controls related to this finding. These include a change in third party accounting firm to a firm with more robust knowledge of non-profit accounting. Management is also focusing on improving donor documentation, especially for pledges, to...

Management has already implemented several new processes and controls related to this finding. These include a change in third party accounting firm to a firm with more robust knowledge of non-profit accounting. Management is also focusing on improving donor documentation, especially for pledges, to ensure donor intent for the year of use is explicit.

View Audit 357619

Finding 562024 (2024-001)

Significant Deficiency 2024

Harriett Buhai Center for Family Law

CA

Significant Deficiency Internal Control / Segregation of Duties

Management concurs with the recommendation for monthly review of volunteer hours. Management has already implemented a process in which the appropriate Buhai staff member reviews all volunteer hours entered or received on at least a monthly basis. When case hours are received from a volunteer via ti...

Management concurs with the recommendation for monthly review of volunteer hours. Management has already implemented a process in which the appropriate Buhai staff member reviews all volunteer hours entered or received on at least a monthly basis. When case hours are received from a volunteer via time sheet or other method (as opposed to being entered by the volunteer directly into the Buhai Center’s time management system), on a monthly basis, the appropriate Buhai staff member will enter the volunteer’s case hours and reconcile the hours recorded and the underlying time sheet or other supporting information. Further, volunteers are reminded routinely about the importance of timely submissions of hours worked.

View Audit 357619

Finding 562023 (2024-005)

Significant Deficiency 2024

Emerson-Hubbard Community Schools District No. 561

NE

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Management acknowledges the oversight and is implementing corrective measures, including requiring certified payroll documentation, enhancing monitoring procedures, and assigning personnel to oversee Davis-Bacon compliance. The District is working with contractors and state officials to resolve the ...

Management acknowledges the oversight and is implementing corrective measures, including requiring certified payroll documentation, enhancing monitoring procedures, and assigning personnel to oversee Davis-Bacon compliance. The District is working with contractors and state officials to resolve the issue and improve internal controls.

View Audit 357616

Finding 562022 (2024-004)

Significant Deficiency 2024

Emerson-Hubbard Community Schools District No. 561

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 357616

Corrective Action Plans

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