CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fed...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Hockinson School District No.98 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and period of performance requirements. Name, address, and telephone of District contact person: Aaron Villanueva, Director of Business Services 17912 NE 159th Street Brush Prairie, WA 98606 (360) 448-6413 Corrective action the auditee plans to take in response to the finding: Time and Effort - To enhance compliance with Federal IDEA grant requirements, the district is refining its procedures for Annual and Semi-Annual Certifications. At the commencement of the school year, the district will proactively assign eligible Special Education personnel to this grant to ensure all necessary attestations are executed and submitted in a timely manner. In the event of projected expenditures exceeding the federal allocation, personnel costs associated with the overage will be reallocated to the State Special Education Program (2100). Furthermore, the District remains committed to utilizing the tools and best practices provided by the State Auditor’s Office following the 2024–2025 audit to ensure ongoing regulatory alignment. Period of Performance - Historically, the district’s award date for this specific grant has not been restricted in the period of performance to the narrow window suggested. For example: 2023–2024 fiscal year, Grant Award Date March 6, Period of Performance July 1, 2023, through August 31, 2024, allowing the district to claim expenditures for the full cycle. 2025–2026 fiscal year, Grant Award Date November 13th, Period of Performance July 3, 2025, through August 31, 2026, allowing the district to claim expenditures for the full cycle. To prevent future discrepancies, the district has implemented a secondary verification process to cross-reference all Grant Award Notifications (GAN). We will strictly document the specific period of performance dates identified in each award to ensure total alignment with state and federal expectations. Anticipated date to complete the corrective action: Effective Immediately