Corrective Action Plans

Finding 539046 (2024-001)

None 2024

Chc Highview, LLC D/b/a Winfield Townhomes Hud Proj #092-35746

MN

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with...

Auditee's Response to Finding: Management concurs with the finding. Recommendations: Management should implement internal controls over restricted cash that are sufficient to ensure deposits for replacement reserve are deposited in the appropriate amount. Management Comments: Management concurs with the finding and the recommendation. Completion Date: In progress

View Audit 349751 Questioned Costs: $1

Finding 539042 (2024-004)

Material Weakness 2024

Metropolitan School District of North Posey County

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2024-004 Finding Subject: COVID-19 Education Stabilization Fund- Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials:...

FINDING 2024-004 Finding Subject: COVID-19 Education Stabilization Fund- Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation is now aware of additional wage rules when funding a project through a federal grant. All wage rules will be followed for future projects. Anticipated Completion Date: We have corrected the wage rules upon notification and will immediately implement changes beginning on the next project.

View Audit 349748

Finding 539039 (2024-003)

Material Weakness 2024

Metropolitan School District of North Posey County

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2024-003 Finding Subject: Education Stabilization Fund- Equipment and Real Property Management Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the fi...

FINDING 2024-003 Finding Subject: Education Stabilization Fund- Equipment and Real Property Management Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will develop and implement a formal internal control system to ensure proper segregation of duties and compliance with federal regulations. Missing assets, such as the ironworker purchased with ESSER 3E funds, will be added to the listing immediately. The School Corporation will conduct periodic reviews and reconciliations to verify that all assets, including those purchased with federal funds, are accurately reflected in the capital asset ledger. Anticipated Completion Date: We anticipate completing the Corrective Action by July 1, 2025

View Audit 349748

Finding 539033 (2024-002)

Material Weakness 2024

Metropolitan School District of North Posey County

IN

Matching / Level of Effort / Earmarking § 200.208 § 200.303

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) Earmarking Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Cor...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) Earmarking Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Treasurer and Special Ed Grant specialist will meet monthly to discuss each grant is in compliance In the event that a shortfall is identified, the School Corporation will promptly apply for a waiver, if applicable, to remain in compliance with grant requirements. Anticipated Completion Date: We anticipate completing the Corrective Action by July 1, 2025

View Audit 349748

Finding 539026 (2024-004)

Material Weakness 2024

Milan Community Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2024-004 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Reporting Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Ide...

FINDING 2024-004 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Reporting Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the following exceptions in data reporting submissions:  ESSER I Year 4, ESSER II Year 3, and ESSER III Year 3 expenditures for the period of July 1, 2021 through June 30, 2022 ($0, $360,404, and $12,974, respectively) did not agree to underlying expenditure records ($60,937, $477,914, and $0, respectively).  ESSER II Year 4 and ESSER III Year 4 expenditures for the period of July 1, 2022 through June 30, 2023 ($57,667 and $363,486, respectively) did not agree to underlying expenditure records ($361 and $400,473, respectively). Description of Corrective Action Plan: Management will implement control processes surrounding federal data reporting to ensure that expenditures reported to granting agencies are in agreement with underlying records maintained by the School. Responsible Party and Timeline for Completion: Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745

Finding 539024 (2024-003)

Material Weakness 2024

Milan Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

FINDING 2024-003 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Activities Allowed or Unallowed/Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425...

FINDING 2024-003 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Activities Allowed or Unallowed/Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425C200018, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Education Stabilization Fund and Activities Allowed or Unallowed. Context: During the testing of vendor and payroll disbursements charged to Education Stabilization Fund grant awards during the audit period, the following exceptions were noted:  Management was unable to provide an approved accounts payable voucher and supporting invoice for one vendor disbursement in a sample of 12 vendor disbursements.  For one salaried employee selected out of a sample of 40 payroll disbursements, the employee was charged to Education Stabilization Fund grants for 50% of their time worked in a pay period. The School Corporation did not maintain any time-and-effort logs to support the employee’s partial allocation to Education Stabilization Fund grants. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement control processes surrounding expenditures of federal funds to ensure documents are retained to support expenditures and their allocations to federal grants. Responsible Party and Timeline for Completion: Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745 Questioned Costs: $1

Finding 539019 (2024-002)

Material Weakness 2024

Milan Community Schools

IN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2024-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Supply Chain Assistance Program,...

FINDING 2024-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Supply Chain Assistance Program, Summer Food Service Program Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement compliance requirements. Context: Procurement The School Corporation participates in Unified Purchasing Cooperative of the Ohio River Valley (the “Cooperative”), which procures vendors for food purchases and other supplies on behalf of its members. During the audit period, the School Corporation also purchased food and supplies from vendors not procured by the Cooperative. One vendor with aggregate annual purchases of $38,261 for fiscal year 2024 exceeded the small purchase threshold ($10,000 - $150,000). The School Corporation could not provide documentation showing the bids received from other vendors that were used to compare pricing. Suspension and Debarment For the small purchase vendor noted above that was not procured by the Cooperative and had aggregate annual disbursements exceeding the federal suspension and debarment threshold of $25,000, the School Corporation did not provide documentation confirming that the vendor was not suspended or debarred before disbursing federal funds during fiscal year 2024. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement a procurement checklist that is reviewed after the purchasing process has been completed to ensure compliance with purchasing requirements for federal awards. Sam.gov will be checked for each vendor with aggregate purchases above $25,000. Responsible Party and Timeline for Completion: Ginny Shannon, FSD and Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745

Finding 539018 (2024-005)

Material Weakness 2024

Cloquet Housing and Redevelopment Authority

MN

The Authority has reviewed the recommended segregation of duties concerning a review checklist for Section 8 files to ensure proper documentation. Additionally, the Authority has implemented a process for conducting quality control reinspection following initial inspections which will now occur on a...

The Authority has reviewed the recommended segregation of duties concerning a review checklist for Section 8 files to ensure proper documentation. Additionally, the Authority has implemented a process for conducting quality control reinspection following initial inspections which will now occur on a monthly basis. Furthermore, the Authority has committed to reviewing depository agreements prior to the end of each fiscal year.

View Audit 349741

Finding 539012 (2024-003)

Significant Deficiency 2024

Marshall University Research Corporation

WV

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Explanation of disagreement with audit finding: There is...

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will create internal control policies and procedures to ensure performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Name(s) of the contact person(s) responsible for corrective action: Jennifer Wood and Joe Ciccarello Planned completion date for corrective action plan: June 30, 2025

View Audit 349740

Finding 539007 (2024-002)

Significant Deficiency 2024

Marshall University Research Corporation

WV

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with ...

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will perform a review of policies and procedures to ensure recorded transactions are within the proper period of performance related to grant end dates. Name(s) of the contact person(s) responsible for corrective action: Jennifer Wood Planned completion date for corrective action plan: June 30, 2025

View Audit 349740

Finding 539002 (2024-001)

Significant Deficiency 2024

Marshall University Research Corporation

WV

Questioned Costs Subrecipient Monitoring Reporting § 200.308 § 200.309 § 200.403

Research and Development Cluster- Assistance Listing Nos. 93.323, 93.847 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit f...

Research and Development Cluster- Assistance Listing Nos. 93.323, 93.847 Recommendation: Perform a review policies and procedures regarding proper monitoring of period of performance related to grant end dates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will perform a review of policies and procedures to ensure recorded transactions are within the proper period of performance related to grant end dates. Name{s) of the contact person(s) responsible for corrective action: Jennifer Wood Planned completion date for corrective action plan: June 30, 2025

View Audit 349740 Questioned Costs: $1

Finding 539001 (2024-001)

Significant Deficiency 2024

School District of Philadelphia

PA

Matching / Level of Effort / Earmarking

Assistance Listing 84.334 Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Contact Person – Dr. Aja Holden, Ed. D., Office of Postsecondary Readiness The School District of Philadelphia, 215-400-5145 Views of Responsible Officials and Corrective Action Plan: The responsi...

Assistance Listing 84.334 Gaining Early Awareness and Readiness for Undergraduate Programs (GEAR UP) Contact Person – Dr. Aja Holden, Ed. D., Office of Postsecondary Readiness The School District of Philadelphia, 215-400-5145 Views of Responsible Officials and Corrective Action Plan: The responsible School District of Philadelphia (SDP) officials agree with the deficiencies identified regarding matching contributions, level of effort, and earmarking for the GEAR UP program. To address this finding, the following corrective actions will be implemented expeditiously to ensure the matching requirements are met by the end of the grant period in 2027: ● Training for Program Staff: Targeted training will be provided for the program staff to ensure a full understanding of the GEAR UP matching requirements, including the necessity for accurate recordkeeping and compliance with the level of effort and earmarking rules. ● Review and Strengthen Documentation Procedures: Complete a comprehensive review of all records and documentation related to matching contributions (including Years 1-3 to recoup unclaimed internal matches that may have been overlooked), and level of effort. A team (including both the School District’s GEAR UP Program Office and Grants Compliance Office) will oversee the collection and verification of all supporting documentation moving forward. This will include a detailed tracking system for in-kind and cash contributions. Lastly, the comprehensive plan will add school-level match requirements for each high school to identify other matching contributions at the school level. ● Monitoring and Oversight: Implement a quarterly leadership review process to ensure that all matching and level of effort requirements are being met and documented in accordance with program guidelines. Any concerns will be immediately addressed and corrected. ● Timeline: These corrective actions will be fully implemented by September 2025, with ongoing monitoring by the GEAR UP Program Office to ensure sustained compliance. We are confident that these actions will remedy the deficiencies that were identified and prevent future occurrences.

View Audit 349725

Finding 538998 (2024-001)

Significant Deficiency 2024

Town of North Stonington

CT

Procurement, Suspension & Debarment Subrecipient Monitoring

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awa...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Robert Carlson, First Selectman, (860) 535-2877. Projected Completion Date: June 30, 2025.

View Audit 349711

Finding 538997 (2024-007)

Material Weakness 2024

Circle of Nations School INC

ND

Allowable Costs / Cost Principles § 200.430

2024-007 A/B. Allowable Costs and Cost Principles/Activities Allowed or Unallowed Administrative Cost Grants for Indian Schools FFAL #15.046 Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Finding Summary: During the course of the engagement, Eide Baill...

2024-007 A/B. Allowable Costs and Cost Principles/Activities Allowed or Unallowed Administrative Cost Grants for Indian Schools FFAL #15.046 Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Finding Summary: During the course of the engagement, Eide Bailly identified six expenditures where payroll was not paid in accordance with employment letter Responsible Individuals Trevor Gourneau, Superintendent Corrective Action Plan: The School will review internal controls surrounding allowable costs and activities to ensure they are adequate to identify unallowable expenditures. Anticipated Completion Date: June 30, 2025

View Audit 349710

Finding 538996 (2024-008)

Material Weakness 2024

Circle of Nations School INC

ND

Allowable Costs / Cost Principles § 200.430

2024-008 A/8. Allowable Costs and Cost Principles/ Activities Allowed or Unallowed Indian School Equalization FFAL #15.042 Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Finding Summary:During the course of the engagement, Eide Bailly identified severa...

2024-008 A/8. Allowable Costs and Cost Principles/ Activities Allowed or Unallowed Indian School Equalization FFAL #15.042 Material Weakness in Internal Control over Compliance and Immaterial Instance of Noncompliance Finding Summary:During the course of the engagement, Eide Bailly identified several expenditures where payroll was not paid in accordance with employment letter. Responsible Individuals:Trevor Gourneau, Superintendent Corrective Action Plan:The School will review internal controls surrounding allowable costs and activities to ensure they are adequate to identify unallowable expenditures. Anticipated Completion Date: June 30, 2025

View Audit 349710

Finding 538995 (2024-003)

Significant Deficiency 2024

Madison County, Nebraska

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Planned: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal and state awards include related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments. Proposed ...

Corrective Action Planned: The County relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal and state awards include related note disclosures. The County reviews schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Ongoing Responsible Party: Anne M. Pruss, County Clerk

View Audit 349703

Finding 538994 (2024-003)

Significant Deficiency 2024

Holyoke Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: To prevent conflicts between student work schedules and class schedules, the Financial Aid Office will verify, at the beginning of each term, that Federal Work-Study (“FWS”) student work schedules do not conflict with their academic schedules. As part of this verification pro...

Corrective Action Plan: To prevent conflicts between student work schedules and class schedules, the Financial Aid Office will verify, at the beginning of each term, that Federal Work-Study (“FWS”) student work schedules do not conflict with their academic schedules. As part of this verification process, department managers hiring FWS students will submit both the student's work schedule and class schedule to the Financial Aid Office. A report has been developed to compare FWS student work hours with their class schedules during each pay period. Any instances of students working during scheduled class time will be communicated to both the student and their supervisor for correction, if the hours were reported in error. If the hours are accurate, the department must provide documentation of a class schedule change, cancellation, or the fund and organization codes to be charged, crediting the FWS funds accordingly. Timeline for Implementation of Corrective Action Plan: This policy will be implemented immediately and applied retroactively to July 1, 2024. Contact Person Todd Wonders, Associate Director of Financial Aid Curt Foster, Comptroller

View Audit 349701

Finding 538993 (2024-002)

Significant Deficiency 2024

Holyoke Community College

MA

Student Financial Aid

Corrective Action Plan: The Pell Reconciliation process is currently conducted monthly. A file is generated by the Financial Aid Office and transmitted to the Common Origination and Disbursement (“COD”) system via EdConnect software. Upon receipt of the COD response file, any discrepancies are addre...

Corrective Action Plan: The Pell Reconciliation process is currently conducted monthly. A file is generated by the Financial Aid Office and transmitted to the Common Origination and Disbursement (“COD”) system via EdConnect software. Upon receipt of the COD response file, any discrepancies are addressed, and corrected data is resubmitted to COD. In a recent instance, the timing of a student's adjusted award relative to the monthly reconciliation file resulted in a disbursement outside of federal guidelines. While this discrepancy was identified during a subsequent internal audit, the Financial Aid Office acknowledges the need for process improvement. To ensure timely disbursements and prevent future occurrences, the Pell Reconciliation process will be revised to occur multiple times per month. This revised policy has been reviewed and approved by the relevant Financial Aid staff. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2024. Contact Person Todd Wonders, Associate Director of Financial Aid Curt Foster, Comptroller

View Audit 349701

Finding 538991 (2024-001)

Significant Deficiency 2024

Holyoke Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Despite previous corrective actions addressing NSLDS reporting findings, an audit has revealed additional discrepancies in reporting between HCC and the National Student Clearinghouse (“NSC”). Our current database generates a file for submission to the NSC, intended to report...

Corrective Action Plan: Despite previous corrective actions addressing NSLDS reporting findings, an audit has revealed additional discrepancies in reporting between HCC and the National Student Clearinghouse (“NSC”). Our current database generates a file for submission to the NSC, intended to report all graduates. Upon review of the data transmission process, it has been determined that students enrolled in simultaneous degree programs require specific evaluation of their graduate status due to the NSC's unique parameters for these programs. Consequently, manual updates to NSLDS will be necessary for cases that fall outside the NSC's automated reporting guidelines. To address this systematically, a working group will be established to review and revise campus policies and procedures. This group will collaborate with the IT Enterprise Operations team to develop refined reporting mechanisms that accurately identify and address students in simultaneous degree programs, ensuring timely and accurate NSLDS reporting. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented as of October 2024. Contact Person Todd Wonders, Associate Director of Financial Aid Allison Wrobel, Registrar Curt Foster, Comptroller

View Audit 349701

Finding 538990 (2024-003)

Significant Deficiency 2024

Berkshire Community College

MA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action Plan:. The Student Financial Services Office will work with the Registrar and use reports delivered by Institutional Effectiveness to monitor and determine withdrawals on a regular basis. Additional reports at the end of each semester have been created to assist with identifying st...

Corrective Action Plan:. The Student Financial Services Office will work with the Registrar and use reports delivered by Institutional Effectiveness to monitor and determine withdrawals on a regular basis. Additional reports at the end of each semester have been created to assist with identifying students who fail to complete at least half-time attendance. Policy and procedures have been updated to insure proper Exit Counseling notifications. Timeline for Implementation of Corrective Action Plan: Immediately Contact Person: Karrie M. Trautman

View Audit 349691

Finding 538989 (2024-002)

Significant Deficiency 2024

City of Osakis

MN

Reporting Significant Deficiency

Preparation of Financial Statements and Related Footnotes

View Audit 349672

Finding 538989 (2024-002)

Significant Deficiency 2024

City of Osakis

MN

Reporting Significant Deficiency

Recommendation: This control deficiency is not unusual in a small city. However, it is the responsibility of management and the Council to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations.

View Audit 349672

Finding 538989 (2024-002)

Significant Deficiency 2024

City of Osakis

MN

Reporting Significant Deficiency

Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal e...

Management’s Response and Actions Planned: The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 349672

Finding 538988 (2024-001)

Significant Deficiency 2024

City of Osakis

MN

Segregation of Duties

View Audit 349672

Finding 538988 (2024-001)

Significant Deficiency 2024

City of Osakis

MN

Recommendation: While we recognize the City’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the City be aware of this condition and look for opportunities to improve segregation of duties...

Recommendation: While we recognize the City’s office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the City be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements.

View Audit 349672

Corrective Action Plans

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