Corrective Action Plans

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditors' Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both pr...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditors' Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. District's Response: Adam Moate, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 336388

Finding 518055 (2024-004)

Material Weakness 2024

Johnsonburg Area School District

PA

Internal Control / Segregation of Duties

Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribu...

Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendor checks; and bank reconciliations. These duties could be enhanced by having the individual responsible for the preparation of bank reconciliations compare the reconciled bank balances to the District’s general ledger software on a monthly basis, as currently reconciliations are compared against manual worksheets. In addition, we recommend that the individual responsible for opening mail also maintain a cash receipts log, with someone independent of the cash receipts function reconciling the log to the general ledger and bank statements at certain times during the year. For mitigating controls over the District’s payroll, the District should consider having the Superintendent review a monthly change report showing any changes in pay rates or employees. Finally, for controls over cash disbursements, the Board should account for the sequence of checks for each disbursement register to ensure that all checks are being reviewed. In addition a report should be generated that documents any new vendors added to the payable module. This report could be approved monthly by the Superintendent. School District’s Response: Linda Benson, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2025.

View Audit 336385

Finding 518041 (2024-003)

Material Weakness 2024

Johnsonburg Area School District

PA

Internal Control / Segregation of Duties

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Linda Benson, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.

View Audit 336385

Finding 518039 (2024-002)

Significant Deficiency 2024

Pacific School of Religion

CA

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also repor...

Finding 2024-002 - Significant Deficiency: Enrollment Reporting Condition For 1 of 17 students tested, the student’s status was reported incorrectly to the National Student Loan Data System (NSLDS). The student graduated however was reported to NSLDS as withdrawn. The student’s status was also reported late, after 60 days. In addition, another student’s status was also reported late. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. While the withdrawn status was reported for this specific student, the follow-up graduated status was not. This student completed the graduation requirements much later. The school has implemented improved communication between registrar and financial aid to be sure these later graduations are reported. In addition, the timeframe for sending monthly enrollment reports through the National Student Clearinghouse will be altered to improve timely reporting of all statuses. The late statuses were by only a few days and should be resolved by adjusting this timeline. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025

View Audit 336383

Finding 518038 (2024-001)

None 2024

Pacific School of Religion

CA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Finding 2024-001 - Eligibility Condition For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically va...

Finding 2024-001 - Eligibility Condition For 1 out of 7 students tested, the school disbursed a loan to a student that had a Perkins student loan in default and there was no support documenting that the student was not in default at the time of the disbursement. The sample was not a statistically valid sample. Corrective Action Plan The school agrees with the finding. Procedures have been updated to ensure all verification and c-code reviews are conducted prior to disbursing of any Title IV aid. This would include maintaining documentation of clearance that is recent and up-to-date in the student’s permanent online folder. Name(s) of Contact Person(s) Responsible for Corrective Action: Jeff Aalbers Anticipated Completion Date: January 31, 2025

View Audit 336383 Questioned Costs: $1

Finding 518037 (2024-001)

Significant Deficiency 2024

Miller Creek School District

CA

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

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated ...

Christy White 348 Olive Street San Diego, CA 92103 December 16, 2024 We have reviewed the draft of our audit report and want to provide a formal answer to the audit finding #2024-001 related to Federal Compliance: Allowable costs/cost Principles - Time and Effort Reporting. In 2023-24 we reinstated a process by which every employee partially paid by a Federal Source was assigned a duty statement. That process was not correctly implemented as we only tracked the time associated with Federal award whereas it should have included both the time associated with Federal award and the time associated with any other fund. The NEW statement will describe: • Program Service • Program Code (Funding Source). This should include the full funding of that position, not only the Federal award • Description of Monthly or Yearly Activities • Hours Funded Each month the employee will fill out a timesheet logging the entirety of their time based on the activities described in the duty statement. Time certifications will be reviewed monthly by the CBO and kept in a binder. If you have any questions about this response, please contact me directly. Best, Marie Henrio CBO

View Audit 336370 Questioned Costs: $1

Finding 518035 (2024-001)

Significant Deficiency 2024

St. Mark United Methodist Church Housing Foundation, Inc.

IL

The Management Agent will be aware of any newly accounting pronouncements that effect the Project’s books and records must be adopted timely. Also, material accounts should be reviewed monthly to determine whether they are properly classified.

View Audit 336369

Finding 518031 (2024-001)

Significant Deficiency 2024

Escondido Union School District

CA

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.320

January 5, 2024 To: Nigro & Nigro PC Regarding Audit Finding 2024-001 Procurement (5000) Assistance Listing #10.533, 10.55- U.S Department of Agriculture, California Department of Education, Child Nutrition Cluster We agree with the auditor's comments and the following actions will be taken to ensur...

January 5, 2024 To: Nigro & Nigro PC Regarding Audit Finding 2024-001 Procurement (5000) Assistance Listing #10.533, 10.55- U.S Department of Agriculture, California Department of Education, Child Nutrition Cluster We agree with the auditor's comments and the following actions will be taken to ensure the district is compliant with Code of Federal Regulations, CFR 200.320. 1) Implement a district system to track all formal bids, informal bids and RFQ's by contract year 2) Documents will include key information such as bid solicitation dates, contract dates and renewal dates for all Nutrition Services bids, RFPs, RFQs and micro-purchases. 3) The Director of NUtrition Services will review all contracts at the beginning of each school year. These steps along with training key personnel will make sure we are in compliance with Code of Federal Regulations, CFR 200.320 Michelle Cagle Director, Fiscal Services

View Audit 336363 Questioned Costs: $1

Finding 518024 (2024-005)

Material Weakness 2024

Independent School District No. 548

MN

Allowable Costs / Cost Principles Material Weakness School Nutrition Programs

Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement...

Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP noted two instances where the employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and preformed. Anticipated Completion Date: June 30, 2025

View Audit 336359

Finding 518015 (2024-001)

Significant Deficiency 2024

East Side Union High School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort r...

Finding 2024-001: Time and Effort Requirements (50000) Assistance Listing No. 84.010 - Title I, Part A Assistance Listing No. 84.425 - Education Stabilization Funds (ESSER) U.S. Department of Education Passed through California Department of Education Response to finding 2024-001: Time and effort requirements Controller Marisol Esparza has developed a process that includes completing corrections by January 31, 2025, and receiving all future forms promptly. Managers of each employee group have been notified of the importance of completing the time and effort requirements. Managers, with the support of the administrative/department secretaries, are now tasked with monitoring, reconciling, and ensu ing that these documents are completed and submitted monthly.

View Audit 336357

Finding 518014 (2024-005)

Significant Deficiency 2024

City of Donaldsonville

LA

Procurement, Suspension & Debarment

Management will establish controls to document vendor suspension and debarment verification.

View Audit 336354

Finding 518012 (2024-004)

Significant Deficiency 2024

City of Donaldsonville

LA

Reporting Internal Control / Segregation of Duties

Management will ensure that proper procedures are followed to comply with federal reporting requirements.

View Audit 336354

Finding 518011 (2024-003)

Material Weakness 2024

City of Donaldsonville

LA

Reporting

Management will properly create a schedule of all federal awards.

View Audit 336354

Finding 518009 (2024-001)

Significant Deficiency 2024

Ecclesia INC

AR

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

Finding2024-001: FEDERAL WORK STUDY-WORKING DURING CLASS TIME Comments on Finding and Recommendation(s): We concur with this finding. Due to the error rate of FWS instances of noncompliance, the Institution should review and update its internal controls related to FWS to ensure that students are not...

Finding2024-001: FEDERAL WORK STUDY-WORKING DURING CLASS TIME Comments on Finding and Recommendation(s): We concur with this finding. Due to the error rate of FWS instances of noncompliance, the Institution should review and update its internal controls related to FWS to ensure that students are not working during scheduled class time and enhance communication between Federal Work Study supervisors and registration department to ensure instances of noncompliance do not recur. Action Taken or Planned: 1} The school IT department is setting up the WorkEasy clock in/clock out system for students to lock students out of being able to clock in during scheduled class times. 2} Supervisors will examine each time card to verify no student has worked during scheduled class hours unless as defined in Volume 6 Chapter 2: Working During Scheduled Class Time Prohibited - "Exceptions are permitted if an individual class is cancelled, if the instructor has excused the student from attending for a particular day, and if the student is receiving credit for employment in an internship, externship, or community work-study experience. Any such exemptions must be documented." Documentation will be provided before the work is approved to be classified and paid as FWS wages earned. 3} Supervisors will be trained and required to sign a policy at the beginning of each award year or upon hire that states students are not permitted to work during scheduled class hours unless they meet one of the documented exceptions in Volume 6 Chapter 2. By signing this policy, supervisors agree that they may be subject to disciplinary action if they fail to abide this policy.

View Audit 336312

Finding 518008 (2024-003)

None 2024

Mass General Brigham Incorporated

MA

Questioned Costs Subrecipient Monitoring Cash Management § 200.208 § 200.305 § 200.334

Cash Management Management agrees with the finding and the auditor's recommendation. There was confusion at the time of this agreement as the nature of the work was in line with providing institutional services rather than a federal grant agreement. This led to a misunderstanding of cash management ...

Cash Management Management agrees with the finding and the auditor's recommendation. There was confusion at the time of this agreement as the nature of the work was in line with providing institutional services rather than a federal grant agreement. This led to a misunderstanding of cash management requirements due to the nature of the award. Mass General Brigham (MGB) has removed the $215K of questioned costs from the Schedule of Expenditures of Federal Awards (SEFA). The funding will be returned to Advanced Regenerative Manufacturing Institute, Inc. in January 2025. Additionally, management will review the limited instances where departments have been previously approved to request federal cash. This review is to confirm that an exception to the standard practice of managing this through the central Research Finance team is appropriate. Based on results of this review, to be completed by March 2025, management will determine criteria and prior approval requirements for departments to request federal cash if MGB concludes this practice will continue on a limited exception basis. The review will be conducted with oversight by the MGB Vice President of Research Management and Research Finance and the MGB Research Controller.

View Audit 336310 Questioned Costs: $1

Finding 518006 (2024-002)

None 2024

Mass General Brigham Incorporated

MA

Equipment & Real Property Management § 200.313

Equipment Management Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will develop supplemental training materials focusing on the policies and procedures around federal equipment management. The training materials will emphasize the importance of accur...

Equipment Management Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will develop supplemental training materials focusing on the policies and procedures around federal equipment management. The training materials will emphasize the importance of accuracy in the disposal request forms including identification of assets purchased with federal funding. In addition, updates to equipment disposals that are already complete will no longer be held for processing once all other disposals associated with a transfer or sale are complete_ Management believes these are isolated incidents that will be avoided going forward through enhanced training and escalation when delays occur. Training materials will be developed by Research Space Management Directors for implementation April 2025 to coincide with annual Asset Certification.

View Audit 336310

Finding 518005 (2024-001)

None 2024

Mass General Brigham Incorporated

MA

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking

Non-Compliance with Monthly Direct Loan Reconciliations Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will update existing procedures to include a formal monthly Direct Loan reconciliation with applicable supporting documentation. This will be implem...

Non-Compliance with Monthly Direct Loan Reconciliations Management agrees with the finding and the auditor's recommendation. Mass General Brigham (MGB) will update existing procedures to include a formal monthly Direct Loan reconciliation with applicable supporting documentation. This will be implemented February 2025 for the period beginning January 2025. Updates will be prepared by the Director of Student Financial Aid and the Director of Finance for review and approval by the Controller's Office prior to implementation.

View Audit 336310

Finding 518004 (2024-001)

Significant Deficiency 2024

City of Laguna Niguel

CA

Procurement, Suspension & Debarment

Action taken in response to finding: The City will take a screenshot of the suspension and debarment procedures to show the date the procedures were performed, and retain that copy in the vendor/project file. Name(s) of the contact person(s) responsible for corrective action: Jacki Scott Planned com...

Action taken in response to finding: The City will take a screenshot of the suspension and debarment procedures to show the date the procedures were performed, and retain that copy in the vendor/project file. Name(s) of the contact person(s) responsible for corrective action: Jacki Scott Planned completion date for corrective action plan: December 18, 2024

View Audit 336309

Finding 518003 (2024-002)

Significant Deficiency 2024

Georgia Association for Primary Healthcare

SC

Eligibility Matching / Level of Effort / Earmarking Special Tests & Provisions

Auditee Response and Corrective Action Plan: a) Implementing a new process for adding the sliding fee discount to patient accounts. Each patient that applies for the slide will be scheduled under “eligibility” with an appointment. After the patient has completed the application, the information will...

Auditee Response and Corrective Action Plan: a) Implementing a new process for adding the sliding fee discount to patient accounts. Each patient that applies for the slide will be scheduled under “eligibility” with an appointment. After the patient has completed the application, the information will be entered into Athena, and then the plan will be calculated. The paperwork will then be uploaded as an attachment to the Sliding Fee Discount Policy. Each week, a report will be generated in Athena and sent to the Clinical Services Manager. This report will list all patients that had an appointment with eligibility for the prior week. The Clinical Services Manager will then use that report and verify that all information is uploaded and entered correctly. b) Training on the new process will occur. All support staff responsible for entering and uploading the Sliding Fee Discount will go through thorough training of the new process. Additionally, the Clinical Services Manager will complete peer‐to‐peer training on the verification process.

View Audit 336297

Finding 518002 (2024-001)

Material Weakness 2024

Sampson County Partnership for Children

NC

Eligibility Subrecipient Monitoring § 200.303

Moving forward, we will require that all NC Pre-K program staff receive intense training on the proper procedures for reviewing student folders for edibility and to qualifications for the NC Pre-K program. The NC Pre-K score cards will be reviewed by two staff members, signed, and printed for confir...

Moving forward, we will require that all NC Pre-K program staff receive intense training on the proper procedures for reviewing student folders for edibility and to qualifications for the NC Pre-K program. The NC Pre-K score cards will be reviewed by two staff members, signed, and printed for confirmation of eligibility with each application. The Applications will then be placed in each child file for proof of eligibility and qualification. The Eligibility training will be conducted through the NC Pre-K DCDEE Program Policy Consultant Jeanne Barnes.

View Audit 336291

Finding 518001 (2024-002)

Significant Deficiency 2024

Unified School District Number 494

KS

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

Recommendations: The District should put controls into place that will require contractors, performing contract work greater than $2,000 and paid with federal monies, to submit the required payroll reports, per the Wage Rate Requirements, throughout the contract work. Action Taken: We agree with th...

Recommendations: The District should put controls into place that will require contractors, performing contract work greater than $2,000 and paid with federal monies, to submit the required payroll reports, per the Wage Rate Requirements, throughout the contract work. Action Taken: We agree with the recommendation. Our targeted implementation date is December 2024.

View Audit 336276

Finding 518000 (2024-001)

Significant Deficiency 2024

Unified School District Number 494

KS

Equipment & Real Property Management § 200.303

Recommendations: The District should, on at least a yearly basis, perform a physical inventory of the equipment. The procedure must be adequately recorded and disclosed to include the name of the individual performing the service, the date, condition of the equipment, and verify its location. Acti...

Recommendations: The District should, on at least a yearly basis, perform a physical inventory of the equipment. The procedure must be adequately recorded and disclosed to include the name of the individual performing the service, the date, condition of the equipment, and verify its location. Action Taken: We agree with the recommendation. Our targeted implementation date is June 2025.

View Audit 336276

Finding 517996 (2024-002)

Material Weakness 2024

Unified School District #457

KS

Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management

The District's management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate, with a planned implementation date by the Financial Officer of December 13, 2024.

View Audit 336264

Corrective Action Plans

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