Corrective Action Plans

Finding 526786 (2024-001)

Significant Deficiency 2024

DE

Cash Management Eligibility Significant Deficiency

Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes conducted an annual CACFP training with all staff on 12/18/2024. Staff present: Pam Altemus, Tammy Ketterer, Desiree Downs and Joanne Varnes. The annual audit was discussed. Each staff member will review the claims for accurac...

Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes conducted an annual CACFP training with all staff on 12/18/2024. Staff present: Pam Altemus, Tammy Ketterer, Desiree Downs and Joanne Varnes. The annual audit was discussed. Each staff member will review the claims for accuracy before entering into the State's online website for reimbursement. Program Manager, Joanne Varnes will conduct case record reviews of all providers' files/ claims to ensure participants are reimbursed at the correct rates, days, and number of meals served. Contact Person Responsible for Corrective Action: Joanne Varnes, CACFP Program Manager Anticipated Completion Date of Corrective Action: Immediately

View Audit 345822

Finding 526783 (2024-001)

None 2024

Town of Stratford, Connecticut

CT

Reporting Internal Control / Segregation of Duties Significant Deficiency

Finding 2024-001 (Repeat Finding of 2023-002) Grant Activity Tracking and Recording (Material Weakness) Description of Finding State and federal intergovernmental revenue, receivables, unearned revenues, and deferred inflows required material audit adjustments to properly record activity and balance...

Finding 2024-001 (Repeat Finding of 2023-002) Grant Activity Tracking and Recording (Material Weakness) Description of Finding State and federal intergovernmental revenue, receivables, unearned revenues, and deferred inflows required material audit adjustments to properly record activity and balances at year-end. The Town completed the necessary grant roll-forward schedules for funds with significant operating and capital grants, however the Town did not record the necessary adjustments to properly record state and federal grant-related balances in various funds. Statement of Concurrence or Nonconcurrence Management agrees with the finding. Corrective Action The Town is implementing various procedures to ensure grant related balances are properly tracked and recorded, and will enhance their controls over this area. Name of Contact Person Dawn Savo, Finance Director Projected Completion Date June 30, 2025

View Audit 345814

Finding 526777 (2024-001)

Significant Deficiency 2024

Bremer County, Iowa

IA

Questioned Costs Internal Control / Segregation of Duties

CONTACT PERSON - SHELLEY WOLF, COUNTY AUDITOR CORRECTIVE ACTION - THE DUTIES WILL BE SEPARATED AS MUCH AS POSSIBLE AND ALTERNATIVE CONTROLS WILL BE CONSIDERED TO COMPENSATE FOR LACK OF SEGREGATION OF DUTIES PROPOSED COMPLETION DATE - ONGOING

View Audit 345808 Questioned Costs: $1

Finding 526767 (2024-002)

None 2024

Foresthill Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.516

The District agrees and has already implemented processes to ensure receivables are created with each claim created in CNIP.

View Audit 345802 Questioned Costs: $1

Finding 526764 (2024-001)

Significant Deficiency 2024

Caverna Independent School District

KY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

January 23,2025 Kentucky Department of Education Caverna Independent School District, respectfully submits the following corrective action plan for the year ended June 30, 2024. Campbell, Myers & Rutledge, PLLC 410 South Broadway Glasgow, Kentucky 42141 Audit Period: June 30, 2024 The findings fr...

January 23,2025 Kentucky Department of Education Caverna Independent School District, respectfully submits the following corrective action plan for the year ended June 30, 2024. Campbell, Myers & Rutledge, PLLC 410 South Broadway Glasgow, Kentucky 42141 Audit Period: June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT NONE. FINDINGS- FEDERAL AWARDS PROGRAM AUDITS DEPARTMENT OF EDUCATION- CHILD NUTRITION CLUSTER 2020-001 Child Nutrition Cluster National School Lunch Program- CFDA NO. 10.555 Summer Food Service Program- CFDA NO. 10.559 National School Breakfast Program- CFDA NO. 10.553 Significant Deficiencies: See Finding 2024-001. Recommendation: Caverna Independent School District should ensure that all staff fill out purchase orders and must be approved before expenditures are incurred. Action Taken: Procedures have been implemented to ensure that purchase orders are completed and approved before any purchases are made. If Kentucky Department of Education has questions regarding this plan, please call Lisa Austin at 270-773-2530. Sincerely Yours, Lisa Austin Finance Officer Caverna Board of Education

View Audit 345793

Finding 526763 (2024-006)

Significant Deficiency 2024

Safford Unified School District No. 1

AZ

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: N...

2024-006: PROVISIONS OF THE DAVIS-BACON ACT Program: Education Stabilization Fund Federal Assistance Listing Number: 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESIII-111217-01A Questioned Costs: $-0- Type of Finding: Noncompliance (Other Matter), significant deficiency in internal control Compliance Requirement: N. Special Tests and Provisions Repeat Finding: This is not a repeat finding. Condition/Context: During our testing of two of 2 contractors, we noted the District did not have adequate internal controls designed to ensure contractors were in compliance with applicable Davis-Bacon Wage Rate requirements. The District did not retain documentation supporting indication of certified payrolls being submitted in accordance with monitoring compliance with the Davis-Bacon Act requirements for contracts funded by the Education Stabilization Fund. Corrective Action: The District will review its process for retaining wage rate requirements and ensure all minor construction projects are having these wage rate requirements maintained. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Frank Gutierrez, Director of Support Operations

View Audit 345765

Finding 526757 (2024-001)

None 2024

Washington University

MO

Student Financial Aid Special Tests & Provisions Reporting

Management concurs with the finding and is implementing the following corrective actions: -Disbursements to or on behalf of students: Student Financial Services (SFS) has updated the Financial Assistance Terms and Conditions, which is required to be certified annually by all students receiving aid,...

Management concurs with the finding and is implementing the following corrective actions: -Disbursements to or on behalf of students: Student Financial Services (SFS) has updated the Financial Assistance Terms and Conditions, which is required to be certified annually by all students receiving aid, to include consent to receive electronic communications. In accordance with the requirements of the Clery Act, the Annual Campus Security and Fire Safety Report (ASFSR) is posted and available on the WU Police Department website. The WU Police Department has partnered with the Office of the Executive Vice Chancellor for Administration and the Office of Information Technology to establish responsibilities and timelines that will ensure students, faculty, and staff are notified, prior to October 1 of each year, that the most recent ASFSR is available on the website. Additionally, the University's Internal Audit Department will follow-up quarterly to ensure implementation of this action plan. Student award notifications are delivered to students electronically through an automated process that identifies aid awarded but not yet disbursed. For the rare occasions that a student may have aid awarded and disbursed in the same day, therefore bypassing the overnight award notification process, SFS has implemented the review of a pre-disbursement daily report to identify students who have an aid offer but were not provided an aid notification. -Enrollment reporting: The Office of the Registrar has updated its procedures to include off-schedule enrollment submissions through NSLDS. On the completion of the National Student Clearinghouse graduate-only file and corrections, an ad-hoc enrollment submission request will be completed. -Return of Title IV funds: To ensure compliance with its internal policy, SFS has updated procedures to complete a formal R2T4 calculation within the student aid system on all withdrawing Title IV students. To monitor that no students are missed as part of the routine procedures, a new report has been created to identify withdrawn Title IV students. This report will be compared bi-weekly to the student aid system to confirm that R2T4 calculations have been completed. -Additional: SFS depends on multiple departments across campus to compliantly deliver federal Title IV aid. SFS will develop an annual training plan for campus partners to ensure they have the knowledge and resources to administer federal aid in compliance with federal regulations. SFS has hired an Associate Director of Operations and Training who will develop this training during calendar year 2025. The University's Internal Audit Department will follow-up quarterly to ensure implementation of this action plan. Completion Date: June 30, 2025 University Contact and Responsible Party: Michael Runiewicz, Assistant Vice Provost & Director of Student Financial Services, (314) 935-5900

View Audit 345761

Finding 526755 (2024-003)

None 2024

Washington University

MO

Procurement, Suspension & Debarment § 200.214

Management will review and clarify our procurement policies and procedures to ensure alignment with Uniform Guidance. We will clarify what documentation is sufficient to justify a lack of competition for purchases greater than the micro-purchase threshold. We will reinforce the need to document proc...

Management will review and clarify our procurement policies and procedures to ensure alignment with Uniform Guidance. We will clarify what documentation is sufficient to justify a lack of competition for purchases greater than the micro-purchase threshold. We will reinforce the need to document procurement decisions prior to entering into the procurement process and adequately retain the documentation by issuing targeted communication and presenting at various standing research administration staff meetings. Completion Date: December 31, 2025 University Contact and Responsible Party: Krystina J. Gross, Associate Vice Chancellor for Finance and Sponsored Projects, (314) 935-2073

View Audit 345761

Finding 526754 (2024-002)

None 2024

Washington University

MO

Reporting § 200.510

Management concurs with the finding and will ensure that construction grant expenditures are recorded in the financial system in the proper period by documenting appropriate procedures in coordination between Sponsored Projects Accounting office and the Property Accounting office. Completion Date: ...

Management concurs with the finding and will ensure that construction grant expenditures are recorded in the financial system in the proper period by documenting appropriate procedures in coordination between Sponsored Projects Accounting office and the Property Accounting office. Completion Date: December 31, 2025 University Contact and Responsible Party: Krystina J. Gross, Associate Vice Chancellor for Finance and Sponsored Projects, (314) 935-2073

View Audit 345761

Finding 526753 (2024-004)

Significant Deficiency 2024

Grossmont-Cuyamaca Community College District

CA

Student Financial Aid Special Tests & Provisions Internal Control / Segregation of Duties

Corrective Action Plan: Due to a sudden and unanticipated staffing shortage, R2T4 calculations were performed beyond the required timeframe. A staff member has been hired and one of their main tasks is to do R2T4 Calculations. We reached out to the faculty to get the last day of academic related eng...

Corrective Action Plan: Due to a sudden and unanticipated staffing shortage, R2T4 calculations were performed beyond the required timeframe. A staff member has been hired and one of their main tasks is to do R2T4 Calculations. We reached out to the faculty to get the last day of academic related engagement. In cases where we are unable to get the last day of academic related engagement, the federal guidelines allow schools to use the midpoint of the payment period for the R2T4 calculations. All policies and procedures relating to R2T4 processing have been reviewed and updated, and a review of all prior year calculations will be performed as well, to ensure compliance. Additional staff have been hired and trained in the process, and calculations are being performed. Adequate and trained staff will ensure that all required calculations are performed accurately, and according to required timelines. In addition, the Financial Aid Office has transitioned from SAM to the Colleague Financial Aid System (starting in 2024-25) which will provide a more automated and integrated process, with enhanced internal controls.

View Audit 345754

Finding 526752 (2024-003)

Significant Deficiency 2024

Grossmont-Cuyamaca Community College District

CA

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Corrective Action Plan: These initial Pell overpayments were incurred in the “early” Pell disbursements that occurred a week before the semester started and the first two weeks of the semester. The enrollment was reported correctly, but part of the issue was the current FA system (SAM) was not progr...

Corrective Action Plan: These initial Pell overpayments were incurred in the “early” Pell disbursements that occurred a week before the semester started and the first two weeks of the semester. The enrollment was reported correctly, but part of the issue was the current FA system (SAM) was not programmed to adjust the amount disbursed based on the student’s current enrollment at the time of disbursement. For the Spring 2024 semester, testing was done on SAM to disburse aid based on current enrollment for the early Spring 2024 disbursements. This change reduced the amount in overpayments if students drop below ½ time for the semester, or withdrew completely. In addition, the Financial Aid Office transitioned from SAM to the Colleague Financial Aid System (starting in 2024-25). Colleague is already programmed to disburse aid based on current enrollment status, so this will not be a recurring issue in the future. Early Disbursement and Overpayment Notes: • For Fall 2023 semester, the first early Pell disbursement was based on 25% of a student’s semester award based on full-time enrollment. If a student is currently enrolled ½-time or higher when this disbursement is processed, they will receive the 25% award amount. If a student is enrolled in less than ½-time status (.5 units to 5.5 units), they will receive a $500 Pell disbursement to account for the lower Pell grant award for less than ½-time students. • For Spring 2024 semester, after testing in SAM, we were able to disburse the early disbursements based on the current enrollment before Census which lowered the overpayment amount significantly. • We understand students add/drop courses through the first two weeks of the semester. The final Pell grant award for the semester is adjusted to the student’s enrollment status on Census day. Students who are ½-time or higher at Census will not be a Pell overpayment for the semester since their Pell grant award will be at 50% or higher. • For students who were enrolled at ½-time or higher at the time the early disbursement was processed, but then dropped to less than ½-time or withdrew completely by Census day, they will be considered a Pell overpayment. o These types of overpayments are unavoidable. o Example: Currently, if a student is scheduled a $500 disbursement for the early 25% disbursement, and is enrolled ½ time, they will receive $500. With the change to actual enrollment (1/2 time for this case), the student will receive $250 instead of $500. If the student drops below 1/2-time or withdraws completely by census, the highest overpayment amount will be $250 instead of $500.

View Audit 345754

Finding 526751 (2024-007)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Questioned Costs Cash Management Material Weakness § 200.303 § 200.305

Federal Agency Name: Department of Justice Assistance Listing Number: 16.812 Program Name: Second Chance Act Reentry Initiative Finding Summary: There were two months out of twelve where the draw request amount for the Second Chance Act Reentry program was switched with a draw request for another f...

Federal Agency Name: Department of Justice Assistance Listing Number: 16.812 Program Name: Second Chance Act Reentry Initiative Finding Summary: There were two months out of twelve where the draw request amount for the Second Chance Act Reentry program was switched with a draw request for another federal program. The draw request amount exceeded the actual expenditures incurred for these two months. Corrective Action Plan: SHIP’s Finance Director drew down funds for two months of expenditures on the same day for both the Department of Labor‐funded BOOST GO program and the Department of Justice‐funded BOOST Re‐Entry program. This resulted in mistakenly swapping the drawdowns for the programs, therefore drawing down GO’s funds for Re‐Entry and Re‐Entry’s funds for GO. The payments were recorded correctly by Accounting staff. The mistake was caught while the Finance Director was preparing for the annual audit. Once the mistake was discovered, the Executive Director and the Finance Director immediately contacted the Federal Project Officers of both grants to report the error and request information on how to proceed with correcting it. The Federal Project officers were supportive of being informed of the errors, and in providing feedback on how to correct the mistakes, which SHIP did immediately. Next, the Finance Director reported the error to the auditors, and the errors were also reported to the SHIP Executive Committee of the Board of Directors. Moving forward in the short term, the Finance Director has started to double check the account number on the report and the account number on the draw down platform to ensure that it is the correct grant. The reports are prepared monthly and the accountant that will prepare the monthly report will also add the account identifier to the front of the packet. This will be double checked by the Finance Director. Deposits will have to be verified as well to ensure we record the payor correctly. The Finance Director will also reconcile that the payments recorded on the grant platform and SHIP’s financial system to ensure they both agree. Long term, SHIP will be more intentional about the naming and branding of programs. Currently, SHIP is applying for a new grant from the Department of Labor to continue the BOOST Re‐Entry program. If awarded, this program will be dropping the “BOOST” acronym from the name to avoid confusion with the established BOOST GO program. Having two separate programs sharing a name was intended to build on the branding and community awareness of the BOOST program but has had the unintentional consequence of creating confusion for the public, partner agencies, and participants. As the above finding also demonstrates, it can cause unfortunate errors administratively as well. See also 2024‐006 Finding for each program Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: November 2024

View Audit 345752 Questioned Costs: $1

Finding 526750 (2024-006)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Cash Management § 200.303

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: There were two months identified in which the draw request amount for the Reentry Employment Opportunities Program was inadvertently switched with a draw reques...

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: There were two months identified in which the draw request amount for the Reentry Employment Opportunities Program was inadvertently switched with a draw request for a different federal program. The expenditures for the Reentry Employment Opportunities program were incurred prior to the draw down request being completed. Corrective Action Plan: SHIP’s Finance Director drew down funds for two months of expenditures on the same day for both the Department of Labor‐funded BOOST GO program and the Department of Justice‐funded BOOST Re‐ Entry program. This resulted in mistakenly swapping the drawdowns for the programs, therefore drawing down GO’s funds for Re‐Entry and Re‐Entry’s funds for GO. The payments were recorded correctly by Accounting staff. The mistake was caught while the Finance Director was preparing for the annual audit. Once the mistake was discovered, the Executive Director and the Finance Director immediately contacted the Federal Project Officers of both grants to report the error and request information on how to proceed with correcting it. The Federal Project officers were supportive of being informed of the errors, and in providing feedback on how to correct the mistakes, which SHIP did immediately. Next, the Finance Director reported the error to the auditors, and the errors were also reported to the SHIP Executive Committee of the Board of Directors. Moving forward in the short term, the Finance Director has started to double check the account number on the report and the account number on the draw down platform to ensure that it is the correct grant. The reports are prepared monthly and the accountant that will prepare the monthly report will also add the account identifier to the front of the packet. This will be double checked by the Finance Director. Deposits will have to be verified as well to ensure we record the payor correctly. The Finance Director will also reconcile that the payments recorded on the grant platform and SHIP’s financial system to ensure they both agree. Long term, SHIP will be more intentional about the naming and branding of programs. Currently, SHIP is applying for a new grant from the Department of Labor to continue the BOOST Re‐Entry program. If awarded, this program will be dropping the “BOOST” acronym from the name to avoid confusion with the established BOOST GO program. Having two separate programs sharing a name was intended to build on the branding and community awareness of the BOOST program but has had the unintentional consequence of creating confusion for the public, partner agencies, and participants. As the above finding also demonstrates, it can cause unfortunate errors administratively as well. See also 2024‐007 Finding for each program Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: November 2024

View Audit 345752

Finding 526749 (2024-005)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303 § 200.328

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: Our auditors identified that the 9130 financial reports were completed on the cash basis of accounting and were completed as of the date of the report was submi...

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: Our auditors identified that the 9130 financial reports were completed on the cash basis of accounting and were completed as of the date of the report was submitted and not based on the specified quarterly reporting period. Additionally, documentation was not retained to support the numbers reported and there was no documented review or approval over the 9130 quarterly reports. Corrective Action Plan: The first two 9130 quarterly reports were submitted, and the cumulative federal expenditures were misstated. Once the 9130 reports are submitted and approved by the funder, we are unable to correct it. The amounts were corrected and accurate by the fiscal year ending 2024. This final quarterly 9130 was submitted accurately to reflect the full year of expenditures. Effective immediately, the General Ledger detail will be saved for each monthly report as well as the quarterly reports. This will ensure that if something does get changed after the submission of the 9130 reports, we are able to review the detail to see what was changed in order to reconcile. Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: January 2025

View Audit 345752

Finding 526748 (2024-004)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: The Organization’s procurement policy did not contain all of the required procurement standards and contract provisions as required by Uniform Guidance. The org...

Federal Agency Name: Department of Labor Assistance Listing Number: 17.270 Program Name: Reentry Employment Opportunities Finding Summary: The Organization’s procurement policy did not contain all of the required procurement standards and contract provisions as required by Uniform Guidance. The organization entered into a covered transaction with a vendor before performing a review to ensure the vendor was not suspended or debarred. Corrective Action Plan: SHIP has had a long‐standing partnership with Sky Ranch Behavioral Services (SRBS), the lone applicant for the BOOST GO’s Violence Prevention Services RFP. Since SHIP serves as fiscal agent and employer of record for SRBS, SHIP would know if SRBS was on the disbarred list. Therefore, the Executive Director did not check to see if SRBS was suspended or disbarred. Despite having this knowledge, this action still should have been taken to tick the boxes on SHIP’s procurement policy, and to stay consistent with this practice being done for other vendors. The Executive Director takes full responsibility for this oversight. SHIP will review its procurement policy to ensure it matches federal guidance and will make necessary revisions (if any), and will take a draft to the SHIP Board of Directors for approval. Once approved, training will be provided to all Program Directors and relevant staff to ensure everyone understands the steps and procedures for the procurement policy. SHIP will also review all MOUs and subcontracts to ensure they match the federal requirements Responsible Individual: Matt Ohman, Executive Director Anticipated Completion Date: Revised Procurement Policy will be presented to the SHIP Board for approval and staff will be trained by June 2024, ready for new fiscal year contracts.

View Audit 345752

Finding 526747 (2024-003)

Material Weakness 2024

Siouxland Human Investment Partnership, Inc.

IA

Allowable Costs / Cost Principles § 200.303

Federal Agency Name: Department of Education Pass‐through Entity: State of Iowa Department of Education Assistance Listing Number: 84.287 Program Name: Twenty‐First Century Community Learning Centers Program Finding Summary: Through review of indirect costs charged to the federal awards, our audito...

Federal Agency Name: Department of Education Pass‐through Entity: State of Iowa Department of Education Assistance Listing Number: 84.287 Program Name: Twenty‐First Century Community Learning Centers Program Finding Summary: Through review of indirect costs charged to the federal awards, our auditors noted that we charged an 8% administrative indirect cost rate to the federal awards, however, calculated the 8% on the budgeted grant award rather than on the actual direct costs incurred under the federal award for the first three quarters of the grant period. Corrective Action Plan: Resolved. Procedures were placed into service following the prior year audit to ensure indirect amounts charged to the program are based on actual underlying direct costs and the total indirect allocation of general administration costs do not exceed the rate allowed by the federal program. All claims submitted for 21st Century grants in the third and fourth quarter of Fiscal Year 2024 were reviewed to ensure the administrative indirect cost is assigned to direct expenses only. Also, in the third quarter the previous two quarters were corrected to result in an overall fiscal year of indirect costs of 8% on expenditures. Responsible Individual: Mindy Baylor, Director of Finance Anticipated Completion Date: Resolved

View Audit 345752

Finding 526746 (2024-005)

Significant Deficiency 2024

Central Consolidated School District

NM

Internal Control / Segregation of Duties

Corrective Action for audit finding 2024-005 [2022-007] – Impact Aid Application Errors (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issues: • A student who has no record of being in the ...

Corrective Action for audit finding 2024-005 [2022-007] – Impact Aid Application Errors (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issues: • A student who has no record of being in the special education program was listed on the Impact Aid application as a student with disabilities. • Two students who are special education students were left off the application because of a keying error. • One hundred regular education students were left off the application because of a keying error. • The expenditure numbers included on table 7 of the application included numbers that were significantly less than actual numbers for the District. The individual who entered the numbers took the wrong numbers from an expenditure report. Instead of using the numbers from the expenditures to date column, the remaining budget balance numbers were entered into the application. • Number 1 – total additional expenditures of all children with disabilities were underreported by $5,513,453 • Number 4 – Total funds for Part B of Individuals with Disabilities Education Act were underreported by $1,106,288 • Number 5 – Other sources of aid received for children with disabilities were underreported by $435,856. Response: The following is the corrective actions that have been implemented to address the finding: • The Finance Director Mr. Dominic Sategna is the second reviewer of the expenditure data on the application. • Special Education Departments implemented a review process that added a second person to verify the data that is entered manually. The additional reviewers include the and the Special Education Department Director Mr. Joel Balasuit. • The Special Education Department staff - Ms. Courtney Topaha and Ms. Candance Keams review and audit files to ensure student information is up to date in PowerSchool to ensure reliable, efficient, and timely data is being collected. The Special Education Department Director Mr. Balasuit oversees the process using the information sent by the Data Department – Ms. Sharon Hanagarne-Benally.

View Audit 345751

Finding 526745 (2024-004)

Significant Deficiency 2024

Central Consolidated School District

NM

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special ed...

Corrective Action for audit finding 2024-004 [2023-003] – Unallowable Expenditures Impact Aid (Significant Deficiency) Repeated and Modified Condition: During our review of information provided in the Impact Aid application we identified the following issue: • The District used Impact Aid special education funds to pay 85% of the salary of the District Safety Coordinator through mid-December 2023 after which it was changed to 15% of the salary from the special education funds. • There was no justification in the files reviewed that identified why the individual’s responsibilities related to special education funding. Response: The following is the corrective actions that have been implemented to address the finding: The Special Education Department Director Mr. Joel Balasuit reviews expenditures to determine allowable criteria are met during the request process. The salary funding source was changed July 1, 2024, and is no longer charged to Fund 25145. Additionally, the approval routing was updated to include the Mr, Balasuit’s approval.

View Audit 345751 Questioned Costs: $1

Finding 526744 (2024-005)

Significant Deficiency 2024

Northeastern State University

OK

Reporting § 200.329

The grants and contract personnel will review current semi-annual performance reports and compare them to current document/backup before submitting the reports. Grants and contract personnel will ensure that documentation for all reports be in compliance with 2 CFR 200 and the University's adopted...

The grants and contract personnel will review current semi-annual performance reports and compare them to current document/backup before submitting the reports. Grants and contract personnel will ensure that documentation for all reports be in compliance with 2 CFR 200 and the University's adopted federal grant program policy and procedures. There will be informal training for Principal Investigators on preparing, processing reports and on the federal policies and procedures when a new grant is setup in Banner and a meeting is set with the new PI. Annual training will be done for grants personnel when they attend NCURA Conferences each year and campus training in Banner, the Purch etc. will start in April 2025. Reminders will be sent to grants and contract personnel regarding proper reporting when a file is prepared for the new grant and annually after that.

View Audit 345743

Finding 526742 (2024-004)

Significant Deficiency 2024

Northeastern State University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by Febr...

The Registrar’s Office has already conducted an audit of the NSU Graduate programs to determine the length of each program. The Registrar (Amy Dunn) will provide the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) with a spreadsheet of programs with their program length by February 14, 2025, and the Assistant Director of Institutional Effectiveness (Morgan Grovenburg) will make sure future submissions to the Student Clearinghouse match. The Registrar (Amy Dunn) and her team will input the correct program lengths in Banner (SFACPLR) by March 14, 2025.

View Audit 345743

Finding 526740 (2024-003)

Significant Deficiency 2024

Northeastern State University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trac...

Instructions for preparing R2T4 records include the appropriate steps for calculating institutional charges. A clerical error transpired and boxes that should have been unchecked were not. We have conducted training with Student Financial Services staff (Counselors: Katie Spencer, Isaac Palmer, Trace Taylor) or management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) who will be checking for accuracy of records prior to preparing letters for students. Title IV Reporting Specialist (Heather McWilliams) will audit previous week R2T4 records using the automated WD report that is generated weekly on Monday evening. This will ensure that withdrawn students are identified, R2T4 calculations are performed, and funds are returned in a timely manner.

View Audit 345743

Finding 526738 (2024-002)

Significant Deficiency 2024

Northeastern State University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security po...

Northeastern State University will make changes to our information security policy during the Spring 2025 semester to reflect all 14 elements of the GLBA standard. While there is a GLBA policy pending in the policy committee for campus approval, there is a desire to keep the information security policy as the central document for NSU's cybersecurity policy. The current information security policy is being worked on by NSU's ITS department in conjunction with an external vendor who is supplying our virtual Chief Information Security Officer. This work is expected to be completed by the end of March and will be submitted to our campus policy committee in April for approval of the modified document which will contain all 14 of the elements as specified in the GLBA standard and brought to our attention during the annual audit.

View Audit 345743

Finding 526736 (2024-001)

Significant Deficiency 2024

Northeastern State University

OK

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Func...

Banner aid year is set up prior to academic year schedule dates being available. Default dates associated with terms on STVTERM are used prior to official dates being established for the upcoming academic/aid year. Once dates are established by the institution, Student Financial Services staff (Functional Technologist, Vicki Ryals and Title IV Reporting Specialist, Heather McWilliams) and management (Director, Cindy Bendabout and Assistant Director, Kriston Gerler) will audit the following forms for accurate SAY/ AY periods: • RORTPRD • RORSAYR • RFRDEFA • RPRLOPT • RPROPTS • RORPRDS • RPRLPRD Audit of dates in Banner will be performed prior to originations being established for aid year. This will ensure accurate information is reported in Banner and COD for student records.

View Audit 345743

Finding 526734 (2024-001)

None 2024

Monmouth Regional High School

NJ

Questioned Costs

Prior to submitting to the NJ Department of Agriculture, the meals claimed should be verified and agreed to the meal count activity records and edit check worksheets. Responsible officials will review and verify number of meals claimed and category of meals claimed for accuracy.

View Audit 345739 Questioned Costs: $1

Finding 526732 (2024-002)

Significant Deficiency 2024

Roosevelt Elementary School District No. 66

AZ

Period of Performance Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-002 Program Name/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.425U; 84.425W Contact Person: Kris Terwilleger, Director of Finance Anticipated Completion Date: June 30, 2025 Planned Co...

Finding Number: 2024-002 Program Name/Assistance Listing Titles: Title I Grants to Local Educational Agencies; Education Stabilization Fund Assistance Listing Numbers: 84.010; 84.425U; 84.425W Contact Person: Kris Terwilleger, Director of Finance Anticipated Completion Date: June 30, 2025 Planned Corrective Action: Will adjust process of JE approval to include contingency plan that in the event of the accountant being absent, the Senior Buyer will prepare the JE for Director of Finance approval.

View Audit 345730

Corrective Action Plans

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