Corrective Action Plans

Finding 513782 (2024-001)

None 2024

MO

School Nutrition Programs Cash Management

Name of Contact Person: Cindy Crabb, Superintendent. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Corrective Action: We will ensure that all future food ser...

Name of Contact Person: Cindy Crabb, Superintendent. Recommendation: We recommend Food Service claims be submitted in a timely manner in order to maintain compliance with the requirements of the National School Breakfast/Lunch programs. Corrective Action: We will ensure that all future food service claims are submitted in a timely manner. Proposed Completion Date: Immediately.

View Audit 331742

Finding 513776 (2024-001)

Significant Deficiency 2024

Multnomah County Oregon

OR

Internal Control / Segregation of Duties

Management agrees with the finding and auditor’s recommendation. Going forward a routine internal control process will be implemented to reconcile the budgeted allocation methodology to the actual amounts incurred to ensure that the amounts charged to the federal grant do not exceed actual expenses ...

Management agrees with the finding and auditor’s recommendation. Going forward a routine internal control process will be implemented to reconcile the budgeted allocation methodology to the actual amounts incurred to ensure that the amounts charged to the federal grant do not exceed actual expenses incurred. In addition, the County will ensure that all costs allocated to federal grants have a direct benefit going forward. This will be resolved by June 30, 2025. As for the Mail Distribution Fund, the County will perform an annual reconciliation of budgeted to actual expenses billed and if applicable, will adjust amounts charged to ensure that only actual costs are billed to federal grants. This will be resolved by June 30, 2025. The Deputy CFO will be responsible for ensuring that the correcting actions take place as described. If you have any questions of require additional information, please feel free to contact me at (503-988-7966) or at cora.bell@multco.us.

View Audit 331738

Finding 513771 (2024-001)

Significant Deficiency 2024

MacOn County

NC

Eligibility Internal Control / Segregation of Duties

Name of Contact Person: Sheila Conley, IMS III Corrective Action: Significant Deficiency, non-material non-compliance Eligibility Macon County has updated all worksheets for all Medicaid programs; the worksheets are to verify information of the client before keying the verified information into NC F...

Name of Contact Person: Sheila Conley, IMS III Corrective Action: Significant Deficiency, non-material non-compliance Eligibility Macon County has updated all worksheets for all Medicaid programs; the worksheets are to verify information of the client before keying the verified information into NC Fast system. We have developed a short worksheet that will calculate earned income; this is to reduce error. All workers must complete a manual budget then compare to the system budget to insure calculations are correct. We continue to training from the Medicaid Manual sections 2250 Income, 2230 Financial Resources, 2260 Financial Eligibility Regulations-PLA. We will also continue second party reviewat least 10% of the workers cases, 100% of all new workers from three to six months. Proposed Completion Date: Immediately

View Audit 331720

Finding 513770 (2024-003)

Significant Deficiency 2024

Childfund International, USA

VA

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of p...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The ChildFund Management team has taken immediate action to discuss the importance of proper period end cut-offs with the Accounting and Grants Teams. Moving forward, the Grants and Project Management team will discuss expense cut-offs during the kick-off meetings and the importance of year-end accruals. The Accounting Department will also provide additional training and reminders around year-end cut-offs and the importance of reviewing invoice dates for accruals that are under our normal threshold of $1,000 USD for grants.

View Audit 331718

Finding 513769 (2024-002)

Significant Deficiency 2024

Childfund International, USA

VA

Subrecipient Monitoring § 200.303

Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Laura Meloy, VP, Finance Completion Date: Completed Corrective Action: The ChildFund Management team has taken immediate action by creating the organization’s profile and account on the Federal Fundi...

Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Laura Meloy, VP, Finance Completion Date: Completed Corrective Action: The ChildFund Management team has taken immediate action by creating the organization’s profile and account on the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). We have also submitted the required report for the previous period. Moving forward, the Grants and Project Management team will be responsible for managing this requirement by tracking and reporting each subaward in a timely manner, following FFATA legislation and Office of Management and Budgets guidance to report subawards greater than or equal to $30,000 by the end of the month following the month in which ChildFund issues any subawards under any federal awards.

View Audit 331718

Finding 513768 (2024-001)

Significant Deficiency 2024

Childfund International, USA

VA

Procurement, Suspension & Debarment Subrecipient Monitoring

Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment Requirement Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The vetting conducted for the subject procurement aligns with ChildFund’s current terrorist vetting policy and...

Internal Control over Compliance and Compliance with Procurement, Suspension and Debarment Requirement Contact: Laura Meloy, VP, Finance Completion Date: June 30, 2025 Corrective Action: The vetting conducted for the subject procurement aligns with ChildFund’s current terrorist vetting policy and procedures. As a multi-donor organization operating globally, ChildFund faces varying thresholds and requirements for vetting vendors, contractors, suppliers, service providers, and consultants depending on the specific donor. In some cases, there may be no threshold at all. In order to make sure we follow the most restricted situation and requirements, we will update our terrorist vetting policy and procedures to ensure compliance with the most restricted donor by conducting repetitive vetting within a reasonable timeframe and threshold. Once this update is complete, we will ensure that the revised policy and procedures are adequately communicated throughout the organization and that appropriate internal controls are put in place.

View Audit 331718

Finding 513766 (2024-001)

Significant Deficiency 2024

Rocky Mountain Human Services

CO

Eligibility Reporting Significant Deficiency

As of June 30, 2024, RMHS has implemented procedures to ensure participants are receiving timely notifications for the need to recertify and has taken steps to ensure the client management software is functioning properly.

View Audit 331695

Finding 513760 (2024-001)

Significant Deficiency 2024

St. Catherine University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar's Office partnered with IT to automate the transmission of enrollment and graduation files to the National Student Clearinghouse to avoid late submissions or confusion about which branch the transmission is reporting. They have been set up to be sent on the same day each month, rather than being sent manually by a staff member. Several staff members met with our NSC representative to review the transmission schedule to ensure the selected dates will lead to timely submissions. Name of the contact person responsible for corrective action: Kerri Vickers, Registrar Planned completion date for corrective action plan: December 2024

View Audit 331691

Finding 513758 (2024-001)

Material Weakness 2024

Clarke University of Dubuque, Iowa

IA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans ‐ 2023/2024 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program ‐ 2023/2024 P063P201430 Special Tests & Provisio...

Student Financial Assistance Program Cluster – Department of Education Federal Financial Assistance Listing/CFDA #84.268 Federal Direct Student Loans ‐ 2023/2024 P268K211430 Federal Financial Assistance Listing/CFDA #84.063 Federal Pell Grant Program ‐ 2023/2024 P063P201430 Special Tests & Provisions:– Return of Title IV Funds Material Weakness in Internal Control over Compliance and Noncompliance Finding Summary: One instance was identified where there was no documented return of Title IV calculation, and fourteen instances were identified where there was no documented review of the return of Title IV calculation. Responsible Individuals: Robert Hoover, Director of Financial Aid and Sylma Fernandez, Assistant Director of Financial Aid Corrective Action Plan: The Financial Aid Director recently completed R2T4 process training with the Controller. This added expertise will enhance the secondary review process, providing an independent assessment by a reviewer not involved in daily operations. This additional oversight will strengthen quality control through sampled calculation reviews. Furthermore, expanded attendance and withdrawal reports will support comprehensive control processes for this cluster. Anticipated Completion Date: Commenced December 1, 2024

View Audit 331672

Finding 513752 (2024-001)

Significant Deficiency 2024

Boys and Girls Clubs of Metro South, Inc.

MA

Significant Deficiency Internal Control / Segregation of Duties

2024-001 Significant Deficiency in Internal Control over Financial Reporting - Payroll Processing Recommendation: The organization should ensure personnel overseeing the payroll process are appropriately trained. In addition, we recommend that the entity add an additional level of review to ensure ...

2024-001 Significant Deficiency in Internal Control over Financial Reporting - Payroll Processing Recommendation: The organization should ensure personnel overseeing the payroll process are appropriately trained. In addition, we recommend that the entity add an additional level of review to ensure such errors do not repeat. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We have taken the following steps to respond to the noted finding: We have restructured the department to ensure all personnel have appropriate skills and knowledge to perform their role in the processing of payroll. In addition, the payroll information being transmitted for processing is reviewed by the CFO or designated approver on a regular basis. Name(s) of the contact person(s) responsible for corrective action: Alex Marshall, CFO Planned completion date for corrective action plan: The completion date for the corrective action plan occurred in August 2024. Therefore, it has been remediated as of the date of this submission.

View Audit 331664

Finding 513748 (2024-006)

Significant Deficiency 2024

Oklahoma Panhandle State University

OK

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University adhere to their existing internal control policy regarding scholarship awards made from federal award funds. Explanation of disagreement with audit finding: There is no disagreement with the...

Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University adhere to their existing internal control policy regarding scholarship awards made from federal award funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Title V Grant personnel will submit awards to the Financial Aid Office for official award letter notice, adhering to existing internal control policy regarding scholarship awards. Name(s) of the contact person(s) responsible for corrective action: Connie Owens and Dasha Smith Planned completion date for corrective action plan: January 31, 2025

View Audit 331630

Finding 513747 (2024-005)

Significant Deficiency 2024

Oklahoma Panhandle State University

OK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: ...

Higher Education Institutional Aid-Assistance Listing No. 84.031S Recommendation: We recommend the University review policies and procedures to ensure all personnel on federal grants documented time and effort reports as stated in federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Time and effort reports will be reviewed and submitted monthly. Name(s) of the contact person(s) responsible for corrective action: Elizabeth McMurphy Planned completion date for corrective action plan: January 31, 2025

View Audit 331630 Questioned Costs: $1

Finding 513740 (2024-004)

Significant Deficiency 2024

Oklahoma Panhandle State University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 ...

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar reviews an error report each month, resolves the errors, and then submits the report to NSLDS. NSLDS responds with an error resolution report, which is then used to resolve any further issues, and confirm the final reporting to NSLDS. Name(s) of the contact person(s) responsible for corrective action: Erin Moore and Dasha Smith Planned completion date for corrective action plan: December 15, 2024

View Audit 331630

Finding 513739 (2024-003)

Material Weakness 2024

Oklahoma Panhandle State University

OK

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.269Recommendation: We recommend that the Univer...

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.269Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid will update the unofficial withdrawal process with successful completion definition to be inclusive of requiring a passing grade. Name(s) of the contact person(s) responsible for corrective action: Dasha Smith Planned completion date for corrective action plan: December, 15 2024

View Audit 331630 Questioned Costs: $1

Finding 513738 (2024-002)

Significant Deficiency 2024

Oklahoma Panhandle State University

OK

Eligibility Procurement, Suspension & Debarment Student Financial Aid § 200.303

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University...

ederal Supplemental Educational Opportunity Grant - Assistance List No. 84.007 Federal Work Study Program- Assistance Listing No. 84.033 Federal Pell Grant Program - Assistance Listing No. 84.063 Federal Direct Student Loans - Assistance Listing No. 84.268 Recommendation: We recommend the University review internal controls related to Eligibility and ensure appropriate checks are in place to identify students who are not meeting the University's qualitative and quantitative criteria for maintaining SAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding . Action taken in response to finding: The Registrar's Office procedure will be to convert clock hours to credit hours to avoid this situation moving forward. Name(s) of the contact person(s) responsible for corrective action: Erin Moore and Dasha Smith Planned completion date for corrective action plan: December 15, 2024

View Audit 331630

Finding 513712 (2024-001)

None 2024

Episcopal Children's Services, Inc.

FL

Eligibility Subrecipient Monitoring Cash Management

Correction Action: Management determined that this recipient was ineligible during the program year and changed their status to inactive. However, new staff did not process reimbursement for the overpayment. To address this, management has improved its quality assurance procedures by having personne...

Correction Action: Management determined that this recipient was ineligible during the program year and changed their status to inactive. However, new staff did not process reimbursement for the overpayment. To address this, management has improved its quality assurance procedures by having personnel run monthly eligibility reports to identify recipients whose ages fall outside acceptable ranges prior to submitting the monthly invoice. Any ineligible recipients who have not been terminated will be promptly removed from service and excluded from the monthly invoice. The quality assurance team will also evaluate any potential overpayments that may have occurred and, if necessary, will apply refunds as credits on the next invoice to the Division of Early Learning. In relation to the issue mentioned in this finding, management has recorded the amount of $1,947.06 as a credit on a Prior Year 23-24 Invoice in the 5045 report and has processed this amount for repayment to the Division of Early Learning as of September 13, 2024. Management conducted a thorough review of the identified eligibility issue and found only two cases among all enrolled participants. The total claims billed after the age-out date that remain unpaid amounted to $4,503.69 for both instances during the fiscal year. These amounts have been submitted to the Division of Early Learning for repayment.

View Audit 331618

Finding 513706 (2024-002)

Material Weakness 2024

Riley House Non-Profi Housing Corporation

MA

Internal Control / Segregation of Duties Material Weakness Reporting § 200.510

Planned Corrective Action: Management will develop internal controls and oversight over the schedule of expenditures of Federal awards. Contact Person: Name: Brianne Hoelschen Title: Controller Phone: (617) 209-5222 Email: bhoelschen@maloneyproperties.com Anticipated Completion Date:...

Planned Corrective Action: Management will develop internal controls and oversight over the schedule of expenditures of Federal awards. Contact Person: Name: Brianne Hoelschen Title: Controller Phone: (617) 209-5222 Email: bhoelschen@maloneyproperties.com Anticipated Completion Date: June 30, 2025

View Audit 331612

Finding 513705 (2024-001)

Significant Deficiency 2024

Duplin County

NC

Eligibility

FORCED ELIGIBILITY Supervisors/Lead Workers and staff will pull case management reports weekly to ensure all recertifications are actively being completed. Supervisors will disburse vacant caseload timely after employee leaves to ensure all recertifications are accounted for, distributed and worked....

FORCED ELIGIBILITY Supervisors/Lead Workers and staff will pull case management reports weekly to ensure all recertifications are actively being completed. Supervisors will disburse vacant caseload timely after employee leaves to ensure all recertifications are accounted for, distributed and worked. Supervisors for will ensure that staff run eligibility checks even if the recertification is rolled over by the system/state. In an effort to prevent the system from automatically rolling the case over, staff will process (recertify and terminate) all cases by the 8110 cutoff date and document on the case. Staff will implement these changes for January 2025 recertification period. Staff will be informed on changes and changes will be implemented on December 2, 2024.

View Audit 331610

Finding 513702 (2024-003)

Significant Deficiency 2024

City Colleges of Chicago

IL

Reporting Subrecipient Monitoring § 200.303

Condition • For four of the twelve (33.3%) reports tested for the Child Care and Development Block Grant program, City Colleges did not timely submit certain quarterly reports to the grantor. Reports were submitted between one to thirty days late. • For four of the fifteen (26.7%) reports tested f...

Condition • For four of the twelve (33.3%) reports tested for the Child Care and Development Block Grant program, City Colleges did not timely submit certain quarterly reports to the grantor. Reports were submitted between one to thirty days late. • For four of the fifteen (26.7%) reports tested for the Coronavirus State and Local Fiscal Recovery Funds, City Colleges did not timely submit certain quarterly and close-out reports to the grantor. Reports were submitted between one to two days late. Cause Submission delays were a result of poor time management and breakdowns in communication between PIs, grantor, and the District Office Institutional Resource Development Team. Corrective Action Taken or Planned Institutional Resource Development (IRD) team is fully staffed. IRD launched a comprehensive Grants Management Platform, which will assist with tasks and reporting timeline reminders. Principal Investigators (PIs) will meet with Grant Managers to finalize reports. The managers will review the reports prior to submission to the funders in a timely manner. Contact Person: Lizz Gardner, Associate Vice Chancellor, Institutional Resource Development Anticipated Completion Date: November 30, 2024

View Audit 331604

Finding 513700 (2024-002)

Significant Deficiency 2024

City Colleges of Chicago

IL

Student Financial Aid Subrecipient Monitoring Reporting § 200.303

Finding 2024-002 – Enrollment Reporting Condition • For one out of sixty students tested (2%) who withdrew from City Colleges, the students’ withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution’s records. Also, th...

Finding 2024-002 – Enrollment Reporting Condition • For one out of sixty students tested (2%) who withdrew from City Colleges, the students’ withdrawal date reported to the National Student Loan Data System (NSLDS) for campus level and program level did not match the institution’s records. Also, the student’s program level withdrawal was not reported to NSLDS within 60 days. • For one out of sixty students tested (2%) who withdrew from City Colleges, the student’s withdrawal date reported to the NSLDS for campus level was not reported to NSLDS within 60 days. • For two out of sixty students tested (3%) who withdrew from City Colleges were not reported to NSLDS within 60 days. Cause CCC sends enrollment files of all students to National Student Clearinghouse (NSC) monthly, who then reports CCC enrollment data to National Student Loan Data System (NSLDS). It was discovered that two of the errors occurred due to an update in NSLDS and CCC was not aware the update caused missing files. In the other instances files were sent in late February, but not corrected within NSC until March 5th thus, it missed the beginning of the March roster. Corrective Action Taken or Planned CCC will work with NSC to monitor future updates and ensure files are accurately shared with NSLDS. Records, Financial Aid, Decision Support and OIT continue to meet bi-weekly to review and update the enrollment reporting logic to ensure the dates for student enrollment actions align at the campus level and the program level. In addition, the compliance team will monitor updates and announcements from NSC regarding file errors to ensure timely updates are submitted. Contact Person: Laura Clark, Associate Vice Chancellor, Academic Systems and Tiffany Morrison, Associate Vice Chancellor, Financial Aid Anticipated Completion Date: December 20, 2024

View Audit 331604

Finding 513693 (2024-002)

Material Weakness 2024

Montello School District

WI

Internal Control / Segregation of Duties

Finding #2024-002 – Material Adjustments Condition: Material auditing journal entries not prepared by the District before the audit were required to be recorded. Effect: Financial reports generated by the accounting system may not provide an accurate reflection for the District’s financial positio...

Finding #2024-002 – Material Adjustments Condition: Material auditing journal entries not prepared by the District before the audit were required to be recorded. Effect: Financial reports generated by the accounting system may not provide an accurate reflection for the District’s financial position or activities. Cause: An invoice was recorded as an expense in 2023/2024 that was a 2024/2025 expense. An adjustment was needed to record this cost in the correct period. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure receipts and invoices are properly recorded in the correct period. Response: We will review the District’s procedures for recording receipts and invoices at year end to ensure they are recorded in the proper period. Contact Person: Cheryl Troost Anticipated Completion: June 30, 2025

View Audit 331602

Finding 513692 (2024-001)

Significant Deficiency 2024

Montello School District

WI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Finding #2024-001 – Limited Segregation of Duties (Prior Year Finding #2023-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detec...

Finding #2024-001 – Limited Segregation of Duties (Prior Year Finding #2023-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: The condition is due to limited staff available. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district’s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the district accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual information along with disbursement information monthly. Contact Person: Cheryl Troost Anticipated Completion: Not Applicable

View Audit 331602

Finding 513686 (2024-006)

Significant Deficiency 2024

Great Hearts America - Texas

TX

Allowable Costs / Cost Principles Significant Deficiency

Finding #2024-006 – Allowable Costs – Significant Deficiency. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Provide additional training to employees on codi...

Finding #2024-006 – Allowable Costs – Significant Deficiency. Applicable federal program: U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Provide additional training to employees on coding and the determination of allowable costs. Planned corrective action: The Senior Director of Federal Programs is now reporting to the Vice President of Finance. She will work with the accounting team to ensure only allowable costs are charged to the IDEA, Part B program. Responsible officer: Kevin Byrne, Vice President of Finance. Estimated completion date: January 1, 2025.

View Audit 331593

Finding 513678 (2024-005)

Significant Deficiency 2024

Great Hearts America - Texas

TX

Reporting

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA, reconcile the federal expenditures to the federal program revenue o...

Finding #2024-005 – Reporting – Significant Deficiency and Other Noncompliance. Applicable federal programs: All programs. Recommendation: Develop policies and procedures to identify and reflect all federal programs on the SEFA, reconcile the federal expenditures to the federal program revenue on a routine basis, and formalize the independent review process for the SEFA and grant billings. Planned corrective action: The Senior Director of Federal Programs is now reporting to the Vice President of Finance. She will work with the accounting team to identify and reflect all federal programs on the SEFA, including assuring the federal expenditures are reconciled to the federal program revenue on a routine basis, and she will perform an independent review process for the SEFA and grant billings. Responsible officer: Kevin Byrne, Vice President of Finance Estimated completion date: January 1, 2025.

View Audit 331593

Finding 513677 (2024-004)

Significant Deficiency 2024

Great Hearts America - Texas

TX

School Nutrition Programs Internal Control / Segregation of Duties Reporting

Findings #2024-002 and #2024-004 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Cont...

Findings #2024-002 and #2024-004 – Significant Deficiency. Applicable federal programs: U. S. Department of Agriculture, Passed through Texas Department of Agriculture: School Breakfast Program, AL#10.553, Contract #’s: 202423N109946 and 202120N19946, National School Lunch Program, AL#10.555, Contract #’s: 202423N109946 and 202222N109946, U. S. Department of Education, Passed through Texas Education Agency: Special Education Grants to States, AL#84.027A, Contract #: H027A230008. Recommendation: Reemphasize the need for timely analysis and reconciliations of the balance sheet accounts. Planned corrective action: The School will perform timely analysis and reconciliation of the balance sheet accounts in accordance with the organization’s policies and procedures. Responsible officer: Kevin Byrne, Vice President of Finance. Estimated completion date: January 1, 2025.

View Audit 331593

Corrective Action Plans

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