Corrective Action Plans

Finding 517541 (2024-009)

Material Weakness 2024

MI

Allowable Costs / Cost Principles 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.

View Audit 335561

Finding 517539 (2024-007)

Material Weakness 2024

Lincoln-King Adams-Young 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 335561

Finding 517538 (2024-005)

Material Weakness 2024

Lincoln-King Adams-Young 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.

View Audit 335561

Finding 517528 (2024-008)

Material Weakness 2024

Lincoln-King Adams-Young 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 future.

View Audit 335561

Finding 517527 (2024-006)

Material Weakness 2024

Lincoln-King Adams-Young 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 335561

Finding 517526 (2024-004)

Material Weakness 2024

Lincoln-King Adams-Young 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 335561

Finding 517523 (2024-001)

Significant Deficiency 2024

Operation Par, Inc.

FL

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Plan of Correction: The following steps will be followed for federally funded expenditures that will exceed $25,000 for the year: Verification of vendor suspension and debarment status will be made before a new vendor is set up. A list of the current vendors will be reviewed to make sure that the pr...

Plan of Correction: The following steps will be followed for federally funded expenditures that will exceed $25,000 for the year: Verification of vendor suspension and debarment status will be made before a new vendor is set up. A list of the current vendors will be reviewed to make sure that the proper documentation is being maintained. the documentation will be completed for any that are missing the verification. The verification form is being added as part of review process for new contracts. This verification will be made before new contracts are executed. This requirement will be communicated to all management staff. The verification forms will be required when purchases requistitions are submitted and prior to approval. Employee Responsible for Corrective Action Plan: Amy Scholz, CFO Target Completion Date: 6/30/25

View Audit 335560

Finding 517500 (2024-005)

Material Weakness 2024

One City Schools, Inc.

WI

School Nutrition Programs Material Weakness Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2024-005 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Nonprofit school food service fund Recommendation: Internal controls for accounting for nonprofit school food services funds should be implemented. A separate class in the accounting software should be u...

MATERIAL WEAKNESS 2024-005 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Nonprofit school food service fund Recommendation: Internal controls for accounting for nonprofit school food services funds should be implemented. A separate class in the accounting software should be utilized. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their accounting procedures in 2023-24 to begin using separate classes for food expenses and revenues. To further implement best practice One City Schools is utilizing guidance from DPI to identify and account for program versus nonprogram foods to ensure there is no unallowed profit made off the program. Written policies and procedures are being drafted and will be implemented. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: June 2025 (with all fiscal year 2024-25 revenues and expenses retroactively evaluated and appropriately accounted for).

View Audit 335506

Finding 517499 (2024-004)

Material Weakness 2024

One City Schools, Inc.

WI

Material Weakness School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is ...

MATERIAL WEAKNESS 2024-004 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Claiming Review Recommendation: One City Schools should implement appropriate internal controls for reviewing funding claims prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools did improve their claims procedures in 2023-24. To further implement best practice, policies related to federal claims reviews were incorporated into the Federal Grants Procedural Manual. One City Schools also utilized guidance from DPI to implement meal counting and claiming policies and procedures including counting reimbursable meals, performing edit checks of counts, submitting site-based claims, and retaining appropriate documentation. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: Completed

View Audit 335506

Finding 517498 (2024-003)

Material Weakness 2024

One City Schools, Inc.

WI

Procurement, Suspension & Debarment § 200.214

MATERIAL WEAKNESS 2024-003 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Suspension and Debarment Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Explanation of disagreement with...

MATERIAL WEAKNESS 2024-003 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Suspension and Debarment Recommendation: We recommend that the Organization establish and maintain effective internal controls over suspension and debarment requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools adopted a procurement policy in November 2023 with a $150,000 threshold for suspension and debarment. With the development of the Federal Funds Procedural Manual, that policy will be amended to the $25,000 threshold identified by the grant guidance. The procedural manual also stipulates a suspension and debarment process that adheres to grant guidance. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 335506

Finding 517497 (2024-002)

Material Weakness 2024

One City Schools, Inc.

WI

Procurement, Suspension & Debarment Material Weakness School Nutrition Programs § 200.317 § 200.327

MATERIAL WEAKNESS 2024-002 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Procurement Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Explanation of disagreement with audit finding: There is n...

MATERIAL WEAKNESS 2024-002 Child Nutrition Cluster – Assistance Listing Number 10.553 and 10.555 Procurement Recommendation: We recommend that the Organization establish and maintain effective internal controls over procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: One City Schools adopted a procurement policy in November 2023 that, if followed, resolves this finding. A new primary food vendor was selected in summer of 2024, and the selection did adhere to the new procurement policy. This policy and all procedures were edited to be comprehensive of all uniform grant requirements through the development and adoption of the Federal Funds Procedural Manual. Name(s) of the contact person(s) responsible for corrective action: Janel Vertz, Finance Director Planned completion date for corrective action plan: January 2025

View Audit 335506

Finding 517492 (2024-002)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Student Financial Aid Reporting

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report...

Views of Responsible Officials: The Office of the Registrar had a significant decrease in staff who were experienced in the required reporting during this period. Also, we asked Ellucian staff, who support our Power Campus Student Information System and who were responsible for setting up the report, to review the reporting process and the coding generating the report itself for accuracy. At one point, the staff assigned to us were changed by Ellucian and so the process and report review were not completed in a timely manner. All these factors contributed to delay in reporting and old information being included. With new staffing in place now and having had training from National Student Clearinghouse, as well as working with a new group of Ellucian consultants who have reviewed the process and coding for the report, we are back on track with reporting. We expect that coding changes to the report that are being completed by Ellucian consultants will remove any incorrect data.

View Audit 335503

Finding 517487 (2024-001)

Significant Deficiency 2024

Georgian Court University

NJ

Special Tests & Provisions Internal Control / Segregation of Duties

Views of Responsible Officials: The University has experienced instability in the leadership role in Student Accounts over the past 4 years. The new Director of Student Accounts has been in this position since the end of 2023. The instability has caused inconsistencies in the review process for cred...

Views of Responsible Officials: The University has experienced instability in the leadership role in Student Accounts over the past 4 years. The new Director of Student Accounts has been in this position since the end of 2023. The instability has caused inconsistencies in the review process for credit balances. Moving forward credit balances will be reviewed for multiple terms, which will ensure that late disbursements and account adjustments for prior terms are incorporated into the review process for credit balances and they are completed within the 14-day time frame. In addition, GCU has already set up disbursement dates that coincide with the refund check processing dates. This has limited account adjustments that occur after disbursements take place. Our student information system lacks much functionality that would aid in the credit refund process. Beginning in 2025, we will be transitioning to another system that will have enhanced reporting capability to better comply with regulations regarding the return of credit balances. The Director of Student Accounts is committed to working collectively with her team and the Office of Financial Aid to immediately identify credit balances on a timely basis.

View Audit 335503

Finding 517484 (2024-001)

Significant Deficiency 2024

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Reporting § 200.302 § 200.327 § 200.328 § 200.502 § 200.510

Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. The SEFA checklist is updated to include a thorough review of expenditure details to ensure no prior-year expenses are reported. Responsibility for compil...

Corrective Action: Management will continue to stress the importance of following the detailed procedures for preparation and review of the SEFA. The SEFA checklist is updated to include a thorough review of expenditure details to ensure no prior-year expenses are reported. Responsibility for compiling the SEFA was assigned to a Senior Program Accounting Manager who is tasked with assuring the schedule and all the support reconciliation are complete and accurate. Both the Director of Program Accounting and the Executive Director of Finance/Controller will review the SEFA for completeness, accuracy, and compliance with CFR Section §200.510(b). Estimated completion date: June 30, 2025 Individual Responsible for Corrective Action Plan: Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300

View Audit 335486

Finding 517482 (2024-001)

Significant Deficiency 2024

Fowler Elementary School District No. 45

AZ

Procurement, Suspension & Debarment Special Tests & Provisions Reporting

U.S. Department of Education Fowler Elementary School District No. 45 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findin...

U.S. Department of Education Fowler Elementary School District No. 45 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS— FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 Davis-Bacon Act Compliance CFDA Number: 84.425 Program Title: Education Stabilization Fund Federal Agency: U.S. Department of Education Passthrough Number: 21FESSII-111273-01A & 21FESIII-111273-01A Compliance Requirement: N. Special Tests and Provisions Award Period: July 1, 2023 – June 30, 2024 Finding Type: Noncompliance, Significant Deficiency Questioned Costs: N/A Repeat Finding: No. Condition/Context: The District did not retain documentation sufficient to determine the Davis-Bacon compliance clause was included in advertised specifications for two construction projects paid with federal Education Stabilization Fund. Also, for the same two contracts sampled weekly certified payrolls were not collected and maintained for any relevant weeks during the fiscal year. Corrective Action: To meet compliance, the District has included the Grants Director as part of the approval process of all federal grant spending to help identify when Davis Bacon compliance requirements are triggered. When this occurs, the Finance Director and the Facilities Director are brought in to follow up with the vendors to ensure Davis-Bacon Act compliance requirements are adhered to within contracts for the subsequent year as well as obtaining any certified payrolls, as necessary. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Catherine King, Finance Director

View Audit 335475

Finding 517481 (2024-003)

Significant Deficiency 2024

Family Planning Council of Nebraska, INC

NE

Subrecipient Monitoring § 200.331 § 200.332

U.S. Department of Health and Human Services, Family Planning Services, AL #93.217 Subrecipient Monitoring: Noncompliance and Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not have a formalized policy. Additionally, audit report findings were not r...

U.S. Department of Health and Human Services, Family Planning Services, AL #93.217 Subrecipient Monitoring: Noncompliance and Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not have a formalized policy. Additionally, audit report findings were not reviewed and followed‐up on. Responsible Individuals: Joanna Murray, Executive Director Corrective Action Plan: Procedures will be developed to ensure proper subrecipient monitoring. Additionally, audit findings will be followed‐up on. Anticipated Completion Date: June 2025

View Audit 335464

Finding 517477 (2024-002)

Material Weakness 2024

Asher Community Health Center

OR

Reporting

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personn...

We recommend the organization develop a system to implement a secondary review of all reports prior to submission. We recommend that documentation from the organization's general leder or other performance tracking methods be maintained and reconciled with copies of the reports to ensure the personnel responsible for providing secondary review and approval for the reports prior to submission can verify torals and metrics reported to ensure completeness and accuracy

View Audit 335450

Finding 517476 (2024-001)

Significant Deficiency 2024

Asher Community Health Center

OR

We recommend the personnel responsible for approving the applications provide a documented recalculation of the annual income for each applicant and that a secondary review and recalculation occur to ensure appropriate placement.

View Audit 335450

Finding 517452 (2024-001)

Significant Deficiency 2024

Rum River Special Education Cooperative

MN

Procurement, Suspension & Debarment Significant Deficiency

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Find...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – FEDERAL ALN 84.027 AND 84.173 2024-001 Internal Control Over Compliance with Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and CFR § 200 requires Rum River Special Education Cooperative (the Cooperative) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements. The Cooperative did not have sufficient controls in place within its special education 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 Cooperative has reviewed policies and procedures relating to suspension and debarment, and will ensure timely verification and documentation is obtained that all parties with which it it contracts for goods or services are eligible to participate in contracts involving the federal program expenditures. Official Responsible – Tracy Wells, Finance and HR Director. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Tracy Wells, Finance and HR Director, will assure appropriate controls are in place relating to suspension and debarment and that they are being performed consistently and in a timely manner to ensure compliance with the Uniform Guidance requirements.

View Audit 335416

Finding 517443 (2024-003)

Significant Deficiency 2024

School District of Clear Lake

WI

Reporting School Nutrition Programs Significant Deficiency

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also r...

The Food Service Director will continue to review food service claim data, in addition to the claim preparer. Management has instituted a process whereby the Food Service Director will initial food service claim paperwork in order to document her review. The preparer of the claims will then also review the data before processing and submitting the claims. Person Responsible: Chris Petersen, Superintendent Anticipated Completion Date: Ongoing

View Audit 335406

Finding 517442 (2024-001)

None 2024

School District of Milton

WI

Questioned Costs Subrecipient Monitoring Cash Management

Criteria: All services billed (SBS) must be identified in the students' IEP. Cost reimbursement is disallowed for Medicaid-coverable services not specified in the student's IEP. Condition: Two students from the auditor's sample were billed for nursing services that were not included in the students...

Criteria: All services billed (SBS) must be identified in the students' IEP. Cost reimbursement is disallowed for Medicaid-coverable services not specified in the student's IEP. Condition: Two students from the auditor's sample were billed for nursing services that were not included in the students' IEPs. Cause: The District billed for services that were not listed on the students' IEPs. Effect: Billing for services not listed on the IEP is not allowed and may result in improper use of federal funds. Questioned Costs: $1,670 Recommendation: The District should review procedures with the third party billing service to ensure there is proper communication regarding the allowed services being billed under IEPs. Additionally, the District should implement regular review of billed services to verify compliance with Medicaid requirements and ensure that all billed services are properly documented with students' IEPs. Grantee Response: The District will implement a process to verify all billed services are documented in the IEPs and provide training to staff to prevent future occurrences. Contact Person: Ross MacPherson Anticipated Completion: June 30, 2025

View Audit 335404 Questioned Costs: $1

Finding 517413 (2024-001)

Material Weakness 2024

Pierce City School District R-Vi

MO

Internal Control / Segregation of Duties HUD Housing Programs

CORRECTIVE ACTION PLAN August 12, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action...

CORRECTIVE ACTION PLAN August 12, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Pierce City School District R-VI respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Matthew Street, Superintendent Pierce City School District R-VI 300 N Myrtle Street Pierce City, MO 65723 (417) 476-2555 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Matthew Street, Superintendent Pierce City School District R-VI

View Audit 335377

Finding 517410 (2024-007)

Material Weakness 2024

Eastern Carver County Schools Independent School District No. 112

MN

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318

Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend the District ensures it retains all documentation for procurement methods used such as retaining all quotes/bids received, as well as formally documenting rationale for all procurement decisions mad...

Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend the District ensures it retains all documentation for procurement methods used such as retaining all quotes/bids received, as well as formally documenting rationale for all procurement decisions made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its procurement procedures and policies to ensure compliance with documentation requirements. Specifically, the District will implement a system to retain all quotes/bids received and formally document rationale for all procurement decisions. Name(s) of the contact person(s) responsible for corrective action: David Brecht, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2025

View Audit 335365 Questioned Costs: $1

Finding 517409 (2024-005)

Material Weakness 2024

Eastern Carver County Schools Independent School District No. 112

MN

Procurement, Suspension & Debarment § 200.303

Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend that the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with fede...

Material Weakness in Internal Control Over Compliance and Other Matters Recommendation: We recommend that the District follow its procurement policies as well as requirements within the Uniform Guidance to perform the proper verification procedures on all covered transactions entered into with federal funds. Also, the District should ensure there is a formally documented control to ensure all vendors are checked for suspension and debarment prior to entering into a covered transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will revise its procurement and suspension/debarment procedures to fully align with the Uniform Guidance requirements. The District will implement a process to verify vendors for suspension and debarment prior to entering into any covered transactions. Name(s) of the contact person(s) responsible for corrective action: David Brecht, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2025

View Audit 335365

Finding 517401 (2024-006)

Material Weakness 2024

Eastern Carver County Schools Independent School District No. 112

MN

Procurement, Suspension & Debarment § 200.303 § 200.318

Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District ensures it retains all documentation for procurement methods used such as retaining all quotes/bids received, as well as formally documenting rationale for all procurement decisions made. Explanation of...

Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District ensures it retains all documentation for procurement methods used such as retaining all quotes/bids received, as well as formally documenting rationale for all procurement decisions made. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to revise its policies and procedures to ensure that all required documentation, including quotes, bids, and the formal rationale for procurement decisions, is retained in compliance with best practices and applicable regulations. These updates will include clear guidelines for procurement methods, documentation requirements, and accountability measures to ensure compliance moving forward. Name(s) of the contact person(s) responsible for corrective action: David Brecht, Executive Director of Finance and Operations. Planned completion date for corrective action plan: June 30, 2025

View Audit 335365

Corrective Action Plans

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