Corrective Action Plans

Finding 517616 (2024-001)

Significant Deficiency 2024

WY

Reporting Significant Deficiency

Finding: 2024-001 Finanical Reporting Requirements - Significant Deficiency Corrective Action Plan: The FAA Forms 5100-126 and 5100-127 have been added to the Board's reporting due date calendar to ensure completion, review and submission occur before the October 31st annual deadline. Completion: De...

Finding: 2024-001 Finanical Reporting Requirements - Significant Deficiency Corrective Action Plan: The FAA Forms 5100-126 and 5100-127 have been added to the Board's reporting due date calendar to ensure completion, review and submission occur before the October 31st annual deadline. Completion: December 20, 2024 Responsible Party: Tamie Wick, Accounting Manager

View Audit 335661

Finding 517609 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Coon Rapids

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 335654

Finding 517608 (2024-001)

Significant Deficiency 2024

Kitsap County Consolidated Housing Authority Dba Housing Kitsap

WA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the unit did not pass reinsp...

Views of responsible officials and planned corrective action: The Authority has an interlocal agreement with a neighboring housing authority for administration of the Section 8 Housing Choice Vouchers Program. The authority understands the reason for the finding, in that the unit did not pass reinspection within the required period without penalty. Previously a quality control sample of Section 8 Housing Choice Voucher files administered by the neighboring Housing Authority had been reviewed each month. This was with respect to the income calculation, specifically. The Authority will add a verification of inspection requirements to this process, however, effective 12/31/2024 the Authority has terminated the administration contract with the neighboring housing authority. The Authority has hired staff to focus on the Section 8 Housing Choice Vouchers Program and compliance with program requirements. Heather Blough, Executive Director, will be responsible to implement this corrective action by June 30, 2025.

View Audit 335632

Finding 517607 (2024-003)

Significant Deficiency 2024

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion - June 30, 2025.

View Audit 335627

Finding 517606 (2024-002)

Significant Deficiency 2024

Hillsboro Community Unit School District No. 3

IL

Reporting Internal Control / Segregation of Duties

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary ste...

Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future. Anticipated Date of Completion - June 30, 2025.

View Audit 335627

Finding 517599 (2024-002)

Significant Deficiency 2024

Jevs Human Services and Affiliates

PA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS (CONTINUED) U.S. Department of Education 2024-002 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.007 - Federal Supplemental Educa...

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS (CONTINUED) U.S. Department of Education 2024-002 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.007 - Federal Supplemental Educational Opportunity Grants 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Condition: During the audit, we noted JEVS Human Service has gaps within their Written Information Security Program and policies when compared to the Safeguards Rule. Recommendation: We recommend management continue to evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: Management will evaluate its written information security plan and establish the required documentation in accordance with GLBA safeguard rules. Planned completion date for corrective action plan: March 31, 2025

View Audit 335626

Finding 517598 (2024-001)

Significant Deficiency 2024

Jevs Human Services and Affiliates

PA

Internal Control / Segregation of Duties Student Financial Aid Reporting

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. Department of Education 2024-001 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.063 – Federal Pell Grant Program 84....

JEVS HUMAN SERVICES AND AFFILIATES CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 FINDINGS – FEDERAL AWARD PROGRAM AUDITS U.S. Department of Education 2024-001 Significant Deficiency in Internal Control over Compliance Student Financial Aid Cluster: 84.063 – Federal Pell Grant Program 84.268 – Federal Direct Student Loans Condition: Certain students’ enrollment information was not reported accurately or timely to the National Student Loan Data System (NSLDS). Recommendation: We recommend the College to review its procedures for transmitting accurate information to the NSLDS. Furthermore, we suggest that the College establish a process to enhance oversight of the submissions completed by the third-party servicer. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. Action taken in response to finding: The College has reviewed and updated policies and procedures on reporting enrollment. A new procedure had been added to the process, requiring a designated employee to check and review on a weekly basis the Student Status Confirmation Report (SSCR) on the National Student Clearinghouse (NSC) SSCR Error Correction Platform. The designated employee will document the review and resolution of items identified on the error report. This ensures that any errors are resolved within ten days of receipt, as required by the Department of Education for all schools receiving and distributing Title IV Aid. Planned completion date for corrective action plan: December 31, 2024

View Audit 335626

Finding 517595 (2024-001)

Significant Deficiency 2024

School District of Lomira

WI

Internal Control / Segregation of Duties

The District has provided supervision and has monitored accounting information and operations including obtaining explanations for variances from unexpected results and worked to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check reg...

The District has provided supervision and has monitored accounting information and operations including obtaining explanations for variances from unexpected results and worked to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator reviewed the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variations.

View Audit 335619

Finding 517590 (2024-001)

Significant Deficiency 2024

Independent School District No. 280

MN

Procurement, Suspension & Debarment

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.553, AND 10.582 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requireme...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.553, AND 10.582 2024-001 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires Independent School District No. 280 (the District) to establish and maintain effective internal control over compliance with requirements applicable to its federal program expenditures, including applicable suspension and debarment requirements. The District did not have sufficient controls in place within the child nutrition cluster federal programs to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District has implemented a corrective action plan to ensure that all new vendors are verified for eligibility before engaging in any contractual agreements. The District checks each prospective vendor's status on the SAM.gov website to confirm they are not suspended or debarred, and follows the vendor to receive e-mail notifications of changes. The District will search SAM.gov for all regular vendors that we charge to federal programs at the beginning of each fiscal year. Additionally, the District has scheduled quarterly meetings to review fiscal year-to-date spending by vendor for any unanticipated vendors who might be approaching the $25,000 threshold. Official Responsible – The District’s Director of Finance, James Gilligan. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Chief Administrative Officer, Craig Holje, will monitor the implementation of these corrective actions as determined by the Director of Finance to ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 335615

Finding 517589 (2024-001)

None 2024

Capital Area Partnership Uplifting People, Inc.

VA

Internal Control / Segregation of Duties

Capital Area Partnership Uplifting People, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Keiter 4401 Dominion Boulevard Glen Allen, Virginia 23060 Name of responsible part...

Capital Area Partnership Uplifting People, Inc. and Subsidiaries respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Keiter 4401 Dominion Boulevard Glen Allen, Virginia 23060 Name of responsible party: Michael Rogers, President Audit Period: July 1, 2023 – June 30, 2024 The finding from the June 30, 2024, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-001 Tripartite Board Composition Recommendation: The Organization should continue to recruit for its Board of Directors to ensure that it has the capacity and capability to provide meaningful and effective oversight for the Organization. Action Taken: 1. We are actively recruiting Board members to ensure compliance with tripartite requirements, focusing on community, low-income, and local business representation. a. On Thursday, December 19, 2024 the Board will vote in its 11th member. This member will be a representative of the low-income community. b. A board member who joined as of November 2024 was appointed by the City of Petersburg as the local government representative on Tuesday, December 17, 2024. 2. We will implement procedures to track term expirations and identify potential candidates in advance. 3. We are committed to achieving full compliance by June 30, 2025, with the President and Board Chair overseeing the process.

View Audit 335613

Finding 517588 (2024-003)

None 2024

Thomas College

ME

Procurement, Suspension & Debarment Student Financial Aid Matching / Level of Effort / Earmarking

Thomas College will ensure that there are dual controls relating to the programs like the Perkins Loan Program going forward to ensure that both the CFO and the Controller are able to access and make deposits. The CFO position was vacant at the time and the Controller was filling both positions, whi...

Thomas College will ensure that there are dual controls relating to the programs like the Perkins Loan Program going forward to ensure that both the CFO and the Controller are able to access and make deposits. The CFO position was vacant at the time and the Controller was filling both positions, which led to the oversight. When the new CFO started, they determined that there was no lost interest due to the timing of the cash deposit and going forward they would work in collaboration to ensure this was not missed in the future.

View Audit 335602

Finding 517587 (2024-002)

Significant Deficiency 2024

Thomas College

ME

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

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report...

Thomas College has refined internal reporting policies and procedures to confirm that student enrollment is reported accurately and in a timely manner. The College uses the National Student Clearinghouse as a data vendor for reporting to NSLDS. The College agrees the students were incorrectly report to NSLDS. However, the student records were regularly updated with the National Student Clearinghouse, according to policies and procedures, NSC was not then transmitting some student records to NSLDS due to a conflict in data reported by a prior instituition concerning name and mismatched SSN. The College has identified the error within the National Student Clearinghouse (NSC). The following findings and corrective actions have been adopted: 1) Additional one on one training with the NSC has been completed to better understand the cause of the finding. The error that is preventing the release of information to NSLDS has been identified and steps required to resolve the error have been communicated. This training will expand to all Thomas College employees who oversee and process enrollment reporting. 2) Thomas College is closely monitoring the processing details from each submission file sent from the college to NSC to identify students not being sent from NSC to NSLDS. Thomas College is submitting the necessary, required paperwork for verification to the NSC, as needed; to verify the student's identify and information, an example of this documentation is an ISIR recorded provided by SFS. The NSC send an automated email to enrollment reporting staff when changes are made and a follow up email requesting additional information if needed. Once resolved, student are no longer shown on the transmission rejection list and are being sent to NSLDS.

View Audit 335602

Finding 517582 (2024-001)

None 2024

Thomas College

ME

Internal Control / Segregation of Duties Special Tests & Provisions

Thomas College has refined internal procedures to confirm that materials collected for the V4 verification grop are annotated properly. Additionally, the employee responsible for verification now has tenure within the office and is more familiar with financial aid regulations. The following findings...

Thomas College has refined internal procedures to confirm that materials collected for the V4 verification grop are annotated properly. Additionally, the employee responsible for verification now has tenure within the office and is more familiar with financial aid regulations. The following findings and corrective actions have been adopted: The Identity & Statement of Educational Purpose form was updated 03/2023 with a section, for the financial aid office to complete, that requests the employee report the specific identification provided, the date the identification was received, and the name of the employee the identification was received by.

View Audit 335602

Finding 517577 (2024-002)

Material Weakness 2024

School District of Mondovi

WI

Procurement, Suspension & Debarment

Procurement for Child Nutrition Cluster Recommendation: The District should follow their established procurement policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will review and modify their...

Procurement for Child Nutrition Cluster Recommendation: The District should follow their established procurement policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will review and modify their policies and procedures that are followed when entering into procurement transactions and ensure that it maintains adequate documentation. Name of the contact person responsible for corrective action: Jeffrey Rykal, District Superintendent. Planned completion date for corrective action plan: July 31, 2025.

View Audit 335590

Finding 517576 (2024-001)

Significant Deficiency 2024

North Plainfield School District

NJ

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

The District will ensure that Additional or Compensatory Special Education or Related Services (ACSERS) funds are not used to fund Substitute Services due to the teacher shortage.

View Audit 335589 Questioned Costs: $1

Finding 517575 (2024-002)

Significant Deficiency 2024

Webb Park, Inc.

MS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet...

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD. Corrective Action: Resolved. On August 16, 2024, the management agent made policy changes in their fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD.

View Audit 335585 Questioned Costs: $1

Finding 517574 (2024-001)

Significant Deficiency 2024

Webb Park, Inc.

MS

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2024-001 – Special Tests and Provisions State of Condition: During the year ended June 30, 2024, the project only made 11 monthly deposits into the replacement reserve account. Corrective Action: Management will ensure the project makes the delinquent deposit into the replacement reserve acc...

Finding 2024-001 – Special Tests and Provisions State of Condition: During the year ended June 30, 2024, the project only made 11 monthly deposits into the replacement reserve account. Corrective Action: Management will ensure the project makes the delinquent deposit into the replacement reserve account. Management will also ensure the procedures to make the required monthly deposits into the replacement reserve account are followed.

View Audit 335585 Questioned Costs: $1

Finding 517573 (2024-002)

Significant Deficiency 2024

Miller Park, Inc.

MS

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet...

Finding 2024-002 – Special Tests and Provisions State of Condition: For the year ended June 30, 2024, the project’s fidelity bond coverage was underfunded in the amount of $56,000. On August 16, 2024, management agent made policy changes to increase fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD. Corrective Action: Resolved. On August 16, 2024, the management agent made policy changes in their fidelity bond/employee dishonesty coverage to meet the minimum coverage requirements prescribed by HUD.

View Audit 335584 Questioned Costs: $1

Finding 517572 (2024-001)

Significant Deficiency 2024

Miller Park, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

Finding 2024-001 – Special Tests and Provisions State of Condition: The project did not make the required residual receipts deposit. Corrective Action: Management will ensure that the required residual receipts deposit is made.

View Audit 335584 Questioned Costs: $1

Finding 517569 (2024-002)

Material Weakness 2024

City of Anita

IA

Internal Control / Segregation of Duties

We will continue to review our procedures and implement controls when possible.

View Audit 335580

Finding 517566 (2024-001)

Significant Deficiency 2024

Tucson Centers for Women & Children, INC Dba Emerge Center Against Domestic Abuse

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

Finding Number: 2024-001 Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Contact Person: Jeremy Bow, Director of Finance Anticipated Completion Date: August 12, 2024 Planned Corrective Action: In May of 2020, amid the...

Finding Number: 2024-001 Program Name/Assistance Listing Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Contact Person: Jeremy Bow, Director of Finance Anticipated Completion Date: August 12, 2024 Planned Corrective Action: In May of 2020, amid the urgent health and safety impacts of the global Covid-19 pandemic, Emerge closed its emergency shelter facility in order to transition to the use of a hotel to provide a non-congregate shelter setting for its Participants. In the urgency to make the transition and the uncertainty of the duration of stay, Emerge did not perform a SAM.gov review of the hotel for suspension or debarment, as federal funds were not anticipated to be utilized at the time. In April 2022, Emerge surpassed the $25,000 threshold for federal funds paid to this vendor during a fiscal year. Having previously been operating out of the hotel for nearly 2 years prior, the need for a SAM.gov review was overlooked at that time and was not identified on the audits for either fiscal year 2022 or 2023. When notified of the deficiency on August 12, 2024, during initial field work for the audit of fiscal year 2024, Emerge took same-day action to resolve the previous oversight. On August 12, 2024 Emerge performed the necessary check via SAM.gov and confirmed the vendor hotel was free from suspension or debarment. Concurrently, Emerge revised its Procurement Policy to specifically require compliance with Federal Acquisition Regulation Systems - 2 CFR §180.300 & §180.995. Per Emerge Procurement Policy, revised August 2024: “Any Agency procurement action which will utilize federal or sub-federal funds, in full or in part, shall be done so in compliance with Federal Acquisition Regulation Systems - 48 CFR §2 Subpart 2.1, 2 CFR §200 Subpart D, and 2 CFR §180.300 & §180.995 as required by federal regulation. Compliance with this and all other Federal guidance shall be the shared responsibility of the Chief Executive Officer, Senior Leadership, and the Director of Finance. Copies of these regulations shall be maintained by the Agency for reference.” It is Emerge’s perspective that appropriate action has been taken in order to substantially mitigate the risk of recurrence based on the revisions to its Procurement Policy and the internal reviews of both the revised policy and the audit finding with Senior Leadership.

View Audit 335579

Finding 517553 (2024-007)

Material Weakness 2024

Washington Parks Academy

MI

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • We have brought on a State and Federal Grants Consultant to ensure all required grant related paperwork is completed and saved in a shared location with the Finance Team.

View Audit 335565

Finding 517552 (2024-006)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the fut...

The audit for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse due to issues with the UEI numbers not being renewed timely on the Academy’s side. The Finance Director is now responsible for the renewals going forward, and this will not be an ongoing issue in the futur

View Audit 335565

Finding 517551 (2024-005)

Material Weakness 2024

Washington Parks Academy

MI

Subrecipient Monitoring Material Weakness Reporting § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included.

View Audit 335565

Finding 517550 (2024-004)

Material Weakness 2024

Washington Parks Academy

MI

Cash Management Subrecipient Monitoring Material Weakness § 200.303

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...

Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.

View Audit 335565

Corrective Action Plans

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