Corrective Action Plans

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Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to en...
Condition: The University did not report certain students' status to the NSLDS in an accurate and timely manner during the fiscal year. Planned Corrective Action: Financial aid identified all the students who were not reported accurately to NSLDS. The University has also put a control in place to ensure that all subsequent enrollment changes are reported accurately and timely. Contact person responsible for corrective action: Cassie Tennant Anticipated Completion Date: Action was completed on August 15, 2024
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this...
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp as of March 2024. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Completion date of corrective action was March 2024.
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, r...
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, reviewing the reports with the Superintendent, and confirming accuracy before submitting to the Department of Education. The approval is documented. This was implemented for Year 4 reporting submitted April 23, 2024. Completion Date: 4/23/2024
Criteria or specific requirement: Period of Performance in accordance with 24 CFR 905. A PHA may drawdown funds as needed on a three-day turnaround basis to pay for approved work activities. The three-day turnaround means the PHA expends the funds drawn down from LOCCS within three business days.
Criteria or specific requirement: Period of Performance in accordance with 24 CFR 905. A PHA may drawdown funds as needed on a three-day turnaround basis to pay for approved work activities. The three-day turnaround means the PHA expends the funds drawn down from LOCCS within three business days.
Recommendation for Corrective Action: Establish and enforce controls over administration of CFP’s to ensure that program receipts are timely and properly disbursed in accordance with 24 CFR section 905.
Recommendation for Corrective Action: Establish and enforce controls over administration of CFP’s to ensure that program receipts are timely and properly disbursed in accordance with 24 CFR section 905.
Planned Action/Action Taken: We are researching our accounting records to determine if account coding errors have occurred and will make adjustments to our financials to ensure that CFP expenditures are coded to the correct program and account. We anticipate a complete resolution of these deficienci...
Planned Action/Action Taken: We are researching our accounting records to determine if account coding errors have occurred and will make adjustments to our financials to ensure that CFP expenditures are coded to the correct program and account. We anticipate a complete resolution of these deficiencies by June 30, 2025.
If the Oversight Agency has questions regarding this plan, please call Shelia Wood, Executive Director at (479)754-3564. Sincerely, Shelia R. Wood, Executive Director
If the Oversight Agency has questions regarding this plan, please call Shelia Wood, Executive Director at (479)754-3564. Sincerely, Shelia R. Wood, Executive Director
Finding #2024-003 - Cash Reconciliations (Prior Year Finding #2023-003) Condition: The main checking account of the District was not reconciled to the general ledger in a timely manner throughout 2023-2024. ...
Finding #2024-003 - Cash Reconciliations (Prior Year Finding #2023-003) Condition: The main checking account of the District was not reconciled to the general ledger in a timely manner throughout 2023-2024. Effect: Not reconciling cash accounts on a timely basis could lead to errors or other problems not being recognized and resolved in a timely manner. General ledger cash balances should be reconciled to monthly bank statements shortly after bank statements are received. Cause: The District's main checking account was not reconciled to the general ledger on a monthly basis throughout the year. Criteria: Internal controls should be kept in place to make sure that cash is reconciled timely and that reconciliations are tied to the general ledger on a monthly basis. Recommendation: We recommend the District develop procedures to reconcile all cash accounts to the general ledger in a timely manner. The reconciliations should be reviewed by someone other than the person preparing the reconciliation. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will begin reconciling cash to the general ledger on a timely basis during the 2024-2025 fiscal year. Contact Person: Ryan Bohnsack Anticipated Completion: June 30, 2025
Finding #2024-002 - Material Adju tments (Prior Year Finding #2023-002 Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in r...
Finding #2024-002 - Material Adju tments (Prior Year Finding #2023-002 Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in the accounting system prior to the audit, a material weakness exists in the District's internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Ryan Bohnsack Anticipated Completion: June 30, 2025
Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an i...
Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal segregation of functions. The Business Manager is the only employee that records transactions in the general ledger, records cash receipt adjustments in the general ledger, prints accounts payable checks using electronic signatures, performs bank reconciliations, and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The District Administrator approves purchase orders and the Board of Education approves monthly accounts payable checks. Also, the Building Principals review payroll timesheets prior to processing payroll. The Board of Education, District Administrator, and Building Principals will continue to monitor transactions of the District. Contact Person: Ryan Bohnsack Anticipated Completion: Not Applicable
Finding 526392 (2024-002)
Significant Deficiency 2024
Student Financial Assistance Cluster - Assistance Listing No. Various. Recommendation: We recommend that the University review its procedures related to outstanding student refund checks that have been outstanding for more than 240 days and return them to the Department. Explanation of disagreement ...
Student Financial Assistance Cluster - Assistance Listing No. Various. Recommendation: We recommend that the University review its procedures related to outstanding student refund checks that have been outstanding for more than 240 days and return them to the Department. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Waldorf University is developing an ACH for student refunds and conducting a quarterly review of outstanding checks that cannot be ACH. The business office has been given additional help, which will help with timely refunds to the Department. Name(s) of the contact person(s) responsible: Duane Polsdofer at 641-585-8121. Planned completion date for a corrective action plan: March 1, 2025. If the Department of Education has questions regarding this plan, please call Dr. Daisy Halvorson at 641-585-8496 or Duane Polsdofer at 641-585-8121.
Federal Awards Findings and Questioned Costs Item# 2024-002 - Procurement, Suspension and Debarment – Significant Deficiency Name of Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal ...
Federal Awards Findings and Questioned Costs Item# 2024-002 - Procurement, Suspension and Debarment – Significant Deficiency Name of Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Identification number unavailable. Program year 2024. Name of Pass-through Entity (if applicable): The Community Economic Development Assistance Corporation, the City of Brockton and the Plymouth County Commissioners. Recommendation: It is recommended the Agency establish written procurement policies and procedures to ensure that the Agency is in compliance with the Uniform Guidance and that all staff are trained on this policy to ensure compliance and related internal controls over compliance are operating effectively. Action Taken: Management is in the process of revising internal controls to address procurement, suspension, and debarment requirements. Additionally, management has retroactively performed this requirement to the applicable transactions during the audit period, noting no vendors were suspended or debarred. As the agency has experienced significant growth and increasingly complex reporting requirements, the investment was made early in FY24 to have a department dedicated to agency compliance. FBMS is committed to ensuring compliance with all funder requirements. Anticipated Completion Date: Management estimates that additional processes will be in place by June 30, 2025.
Finding 526389 (2024-001)
Significant Deficiency 2024
Finding No. 2024-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid Office has updated procedures and ensures all student files have a thorough examination of all documents prior to document retention review. All MPNs and Perkins-related documents are now identif...
Finding No. 2024-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid Office has updated procedures and ensures all student files have a thorough examination of all documents prior to document retention review. All MPNs and Perkins-related documents are now identified in this review and subsequently stored separately in secure fireproof storage. The files relating to this finding were not appropriately retained and the current procedure would have identified these for continued records retention. Responsible Official: Dane Fuhrman, CFO Anticipated Completion Date: June 2025
Finding 526386 (2024-002)
Significant Deficiency 2024
Federal Agency: U.S. Department of the Treasury Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement Affected: I. Procurement Recommendation: CLA recommends that City implement procedures to ensure that federal guidance ...
Federal Agency: U.S. Department of the Treasury Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement Affected: I. Procurement Recommendation: CLA recommends that City implement procedures to ensure that federal guidance is followed relating to procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will offer specialized training on SEFA preparation and grant reporting, conduct regular reviews of grant management practices, and ensure accuracy and compliance in our SEFA submissions. Name of the contact person responsible for corrective action: Diego Viramontes, City Manager Planned completion date for corrective action plan: June 30, 2025
Contact Person Responsible for Corrective Action: Donna Wilson, CFO Contact Phone Number: 812-462-4314 Views of Responsible Official: The School Corporation will appropriately update the capital asset listing to include all equipment and real property acquisitions and review for potential capital as...
Contact Person Responsible for Corrective Action: Donna Wilson, CFO Contact Phone Number: 812-462-4314 Views of Responsible Official: The School Corporation will appropriately update the capital asset listing to include all equipment and real property acquisitions and review for potential capital asset dispositions on an annual basis. Description of Corrective Action Plan: The Deputy Treasurer and/or Treasurer will monitor all expenditures in order to ensure compliance with requirements related to grant agreements and Equipment and Real Property Management Requirements set forth in grant agreements. Proper additions and dispositions of equipment and real property will be reflected in the capital asset records of the School Corporation. Anticipated Completion Date: Immediately.
Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the g...
Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the grant agreement and the Special Tests and Provisions - Annual Report Card, High School Graduation Rate compliance requirement. Description of Corrective Action Plan: A system will be put in place that ensures compliance with the Special Tests and Provisions-Annual Report Card, High School Graduation Rate requirements. Records will be retained for audit so that appropriate documentation is available to substantiate all future reporting. Building registrars will enter state exit codes for students and upload documentation to substantiate the exit codes that are chosen. Once the documents are uploaded, the registrars will place the word “AUDIT” in the withdrawal comments. This indicates the exit is now audit ready. Schools will conduct regular internal cohort audits. Comparisons of IDOE cohort data and withdrawal information in Skyward will be done. The registrar, assistant principal, and data counselor in each building will work together to check the original uploads of documentation done by the registrar and keep record of this work. One final internal audit will take place at the school level by head counselors and assistant principals to indicate all graduates are correctly identified and all exits have proper documentation on file. The CFO and superintendent will digitally sign off on these records during IDOE July certification. Anticipated Completion Date: March 1, 2025
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department...
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: 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 Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor installation. The School Corporation did not obtain the weekly payroll reports certifications from vendor installing equipment. Context: The School Corporation had one project during the audit period which included labor installation costs which were charged to the ESSER II (84.425D) grant award. For the vendor selected for testing, the School Corporation did not include federal wage rate requirement clauses in the contract with the vendor and did not have an internal control designed to collect the weekly payroll reports certifications from vendors and its subcontractors, as applicable, to comply with Davis Bacon wage rate requirements. The amount disbursed for the project during the audit period which includes material and labor totaled $94,444. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all federal funded renovation, remodeling, or construction projects anticipated to incur labor costs greater than $2,000 include a signed contract containing a Davis-Bacon wage rate provision and will monitor the vendor to ensure compliance with certified payroll reporting requirements. Responsible Party and Timeline for Completion: Effective immediately for any future projects.
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department of Education C...
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: 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 Equipment and Real Property Management Requirements compliance requirements. Context: The School Corporation expended $94,444 on equipment/real property acquisitions during the period under audit which was charged to the ESSER II (84.425D) grant award. While the School Corporation did maintain a capital asset listing for the audit period, controls in place were not operating in an effective manner to properly track federal equipment acquisitions. The School Corporation failed to include the equipment/real property purchases on the capital asset listing. The School Corporation had also not performed a complete physical inventory of capital assets during the audit period as required by federal and state regulations. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will consult Board approved polices for capital asset management and ensure listings include and identify purchases made with federal funds and ensure a physical inventory is completed at least once every two years. Responsible Party and Timeline for Completion: Fairfield Community Schools has hired 3G Solutions to perform a complete inventory of assets.
Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Th...
Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility 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 eligibility compliance requirement. Context: The School Corporation’s internal controls over eligibility included an annual approval of the food service software’s eligibility guidelines and also a documented review of individual meal applications by Food Service Department staff. During testing of eligibility, we noted 7 applications, out of 60 total students tested for the audit period, that did not have a timely, documented review by Food Service Department staff. The lack of review was isolated to fiscal year 2023. Additionally, there was no documented annual review by School Corporation personnel of the fiscal year 2024 income eligibility guidelines used by the food service software. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all applications for free/reduced meals have a formally documented dual review. Management will also ensure that income thresholds in the student meal system are reviewed annually. Responsible Party and Timeline for Completion: Effective immediately, we have implemented procedures that Amanda Bilbrey, Food Service Assistant will periodically throughout the school year verify that all free & reduced applications are properly reviewed. Attached is the 2024-2025 meal Income Eligibility Guidelines and Titan student meal system printout of meal pricing, that has been reviewed.
HCN provides quarterly, Random internal audits of slide fee scale patient records
HCN provides quarterly, Random internal audits of slide fee scale patient records
View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Unless the funding source is clearly stated in the grant agreement, the Organization will inquire of the grantor in writing to document the funding source and assistance listing number, if necess...
View of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding. Unless the funding source is clearly stated in the grant agreement, the Organization will inquire of the grantor in writing to document the funding source and assistance listing number, if necessary.
Context: During sample testing of 60 students for eligibility, we noted 3 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action:...
Context: During sample testing of 60 students for eligibility, we noted 3 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action: Tami Wyant, FSD Contact Phone Number: (765) 963-2560 Ext: 1172 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Prior the start of each school year, the FSD will verify within Skyward Food Service Management System that the eligibility guidelines that have been loaded for use in determining free & reduced lunch status are correct according to the published guidelines. During the eligibility review of applications, the Food Service Director will provide the first review to make her initial determination and the applications will have a second review done by the Asst. Food Service Director, who will put her initials on the paper applications as proof of review. For any online applications that are submitted during the school year the FSD will review online and then push the applications onward within Skyward for final processing since the guidelines have already been verified prior to the start of the school year. The FSD will keep a printed copy of the guidelines loaded in Skyward and the Assistant FSD will verify and initial as a second review and keep on file for audit purposes. Anticipated Completion Date: All paper applications that have been received since the start of the school year, 2024-25, will have a second review done and so noted by the reviewer’s initials. Moving forward, all applications received, whether in paper format or online submission, will have the review done prior to approval. Applications are received throughout the year, so action to remedy this situation will take place immediately for any new applications received.
Context: For the I sample item tested, we noted the School Corporation expended $500,000 on septic tank upgrades in the prior audit period which was charged to the ESSER III (84.425U) grant award. It was noted only $311,614 of these capital asset acquisitions were reported on the capital asset listi...
Context: For the I sample item tested, we noted the School Corporation expended $500,000 on septic tank upgrades in the prior audit period which was charged to the ESSER III (84.425U) grant award. It was noted only $311,614 of these capital asset acquisitions were reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Per on Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Vie" s of Responsible Official: We concur with the finding. Description of Correcti e Action Plan: Our capital asset inventory is contracted out through Brett Lewis from Adtech. The management team contacted Mr. Lewis with the finding. The correct amount will be added to the next capitol asset inventory. Anticipated Completion Date: 3/7/2025
Context: The School Corporation was required to submit two 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 ESSER I and ESSER II amounts reported for the reports covering the FY2...
Context: The School Corporation was required to submit two 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 ESSER I and ESSER II amounts reported for the reports covering the FY22 time period ($90,217 and $238,439, respectively) did not agree to the underlying expenditure records ($81,958 and $400,439 respectively, for the period of July 1, 2021 through June 30, 2022). Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum I Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Responsible Official: We concur with the finding. De cription of Corrective Acti0n Pl an: Our management team noted that the ESSER 1 and ESSR II spreadsheet submitted to the state was incorrect; however, the actual expenditures were correct every month. The spreadsheet was corrected in the following annual submission to the DOE (which is outside this audit window). The next Audit will show the corrected spreadsheet for ESSER I and ESSER II. It is also noted that the management team will implement more internal controls with regard to the preparer and reviewer being different personnel. For year 5 collection, the corporation treasurer will provide the expenditure reports, an outside consultant will prepare the spreadsheet, and have the current superintendent review before submitting. Anticipated Completion Date: 3/7/2025
Context: We noted there was no secondary, documented formal review for the seven sample accounts payable vouchers. All the payroll vouchers selected were properly reviewed. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact ...
Context: We noted there was no secondary, documented formal review for the seven sample accounts payable vouchers. All the payroll vouchers selected were properly reviewed. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Re ponsible Official: We concur with the finding. Description of Corrective Action Plan: Prior to printing accounts payable checks, the corporation treasurer prints the AP voucher register for the superintendent to review and sign. After this internal control, the treasurer processes the checks. Once checks are printed, the voucher is paired with the invoice, initialled by the corporation treasurer and signed by the superintendent. Anticipated Completion Date: 3/7/2025
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