Corrective Action Plans

Finding 505365 (2024-001)

None 2024

Mexico Academy and Central School District

NY

School Nutrition Programs

10.553, 10.555, 10.559 - Child Nutrition Cluster 2024-001 Net Cash Resources Corrective Action Plan: The School Lunch Fund continues to have excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The School District is currently reviewing the equ...

10.553, 10.555, 10.559 - Child Nutrition Cluster 2024-001 Net Cash Resources Corrective Action Plan: The School Lunch Fund continues to have excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The School District is currently reviewing the equipment used by the program and will create a plan to use these funds to support the program's infrastructure. Expected Completion Date: June 30, 2025 Contact: Jolean Bliss, School Business Executive Mexico Academy and Central School District 16 Fravor Road, Suite A Mexico, NY 13114 (315) 963-8400

View Audit 328030

Finding 505363 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Muncie

IN

HUD Housing Programs

The Housing Choice Voucher Program Manager, Shannel R. Lampkins, will pull a bi-monthly list of failed inspections to ensure that there is a procedural follow up to both participants and landlords and that the authority will follow its own policy and HUD Regulation to enforce Housing Quality Standar...

The Housing Choice Voucher Program Manager, Shannel R. Lampkins, will pull a bi-monthly list of failed inspections to ensure that there is a procedural follow up to both participants and landlords and that the authority will follow its own policy and HUD Regulation to enforce Housing Quality Standard under program rules and regulations.

View Audit 328016

Finding 505361 (2024-001)

Significant Deficiency 2024

Ave Maria School of Law and Ave Maria School of Law Foundation

FL

Student Financial Aid Reporting Significant Deficiency

2024-001 – Special Tests and Provisions - Enrollment Reporting. Auditor Description of Condition and Effect. During our testing we noted that twelve students out of a testing population of twelve did not have the correct program begin date reported to NSLDS. As a result, there is an increased risk t...

2024-001 – Special Tests and Provisions - Enrollment Reporting. Auditor Description of Condition and Effect. During our testing we noted that twelve students out of a testing population of twelve did not have the correct program begin date reported to NSLDS. As a result, there is an increased risk that incorrect information will be reported to NSLDS. Auditor Recommendation. We recommend that the Organization enhance its policies and procedures regarding enrollment reporting to ensure that reporting is completed accurately. Corrective Action. The institution concurs with the finding. The errors resulted from a system default date used to complete enrollment reporting that has been updated to reflect each student’s program beginning date accurately. The Registrar and IT office have rectified the issue and will implement a semester-based review of the program begin dates per incoming cohort or student to prevent this issue from occurring again. A review with NSC (National Student Clearinghouse), used to complete enrollment reporting, was completed on the following dates: - May 2024 Graduated Students Report updated/uploaded w/correct program start dates: June 28th, 2024. - Summer 2024 Semester Students Term Report updated/uploaded w/correct program start dates: July 23rd, 2024. -Fall 2024 Semester Students Term Report updated/uploaded w/correct program start dates: August 26th, 2024. Responsible Person. Kristy Kryszczak. Anticipated Completion Date. A new system was implemented on June 28th, 2024, to update the correct program start dates for each student moving forward.

View Audit 328012

Finding 505350 (2024-003)

Significant Deficiency 2024

Mount Marty University

SD

Student Financial Aid Reporting Significant Deficiency

Finding Summary: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  P...

Finding Summary: Upon review of the FISAP it was determined the following field items were inaccurately reported.  Part II Section D Field item #7 – Undergraduate students enrolled reported of 822, should have reported 1,080. Graduate students enrolled reported of 290, should have reported 172.  Part II Section F Field item #35 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $36,000 - $41,999 reported 17 students, rather, should have been 18 students.  Part II Section F Field item #39 – Eligible dependent undergraduate aid applicants without 1st prof. degree under taxable and untaxable income of $60,000 and over reported 358 students, rather, should have been 361 students.  Part II Section F Field item #39 - Eligible independent undergraduate aid applicants with 1st prof. degree under taxable and untaxable income of $20,000 and over reported 6 students, rather, should have been 0 students. The 6 students should have been reported under eligible dependent undergraduate aid applicants with 1st prof. degree line items, affecting field items #32, 34, 35, 37 and 39. Reports used to prepare the FISAP were incorrect, thus the information reported within the FISAP was inaccurate. The FISAP review process failed to identify the inaccurate information. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: The Financial Aid Office and IT determined where the report needed to be generated in order to produce the unduplicated number of students that needs to be reported on the FISAP. The uncertainty of where the report comes from and what needs to be reported has been eliminated. We will continue to work with our IT department to ensure the reports are being run correctly and numbers are being reported accurately on the FISAP Application. The Director of Financial Aid and the Accountant will prepare the FISAP Application, with the VP for Enrollment Management and VP for Finance and Administration reviewing respective sections prepared by the Director of Financial Aid and Accountant. Anticipated Completion Date: September 2024

View Audit 327987

Finding 505349 (2024-002)

Significant Deficiency 2024

Mount Marty University

SD

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on t...

Finding Summary: One instance was identified in which the student was over-awarded Federal Pell assistance. The Watertown location does not use the auto package tool within Anthology for awarding students; rather, awarding student assistance is a manual process. The incorrect line item was read on the PELL chart resulting in the student being over-awarded Pell assistance in the summer of 2023. Responsible Individuals: Lauren Svanda, Director of Financial Aid Corrective Action Plan: When implementing the FAFSA changes for 2024, the SIS was configured to utilize the Auto Packaging function for the Watertown location which significantly reduces the likelihood of a student being awarded the incorrect amount of PELL. After each student is Auto Packaged, it is reviewed to ensure accuracy of the PELL calculation. Anticipated Completion Date: Resolved – Spring 2024

View Audit 327987 Questioned Costs: $1

Finding 505336 (2024-002)

Significant Deficiency 2024

City of Raleigh

NC

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

Finding 2024-002, Significant Deficiency - Special Tests - Housing Quality Standards ...

Finding 2024-002, Significant Deficiency - Special Tests - Housing Quality Standards Corrective Action Plan: Goal: To ensure that all required housing unit quality inspections and repairs are performed in compliance with grant provisions. Plan: Staff is updating and revising policies and procedures and creating detailed checklists which align with the required housing unit inspection and repair timelines and required documents. Responsible Parties: Housing & Neighborhoods Timeframes: All elements of the Corrective Action Plan will be completed by January 31, 2025.

View Audit 327980

Finding 505335 (2024-001)

Significant Deficiency 2024

City of Raleigh

NC

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

Finding 2024-001, Significant Deficiency - Special Tests - Wages Rate Requirements ...

Finding 2024-001, Significant Deficiency - Special Tests - Wages Rate Requirements Corrective Action Plan: Goal: To ensure that the weekly certified payrolls from construction contractors and subcontractors working on the grant funded projects are being completed, collected, and verifying that amounts reported for wages are correct and in compliance with grant provisions. Plan: Staff is updating and revising policies and procedures and creating detailed checklists which align with each stage of the funding, development and monitoring process. In addition, staff has engaged an external vendor to perform oversight and monitoring. Responsible Parties: Housing & Neighborhoods Timeframes: All elements of the Corrective Action Plan will be implemented by January 31, 2025.

View Audit 327980

Finding 505331 (2024-001)

Significant Deficiency 2024

Cincinnati State Technical and Community College

OH

Student Financial Aid Matching / Level of Effort / Earmarking

The technical issues experienced during the computer system migration with the report writer are resolved. This required a complete rewrite of reports due to change in a report writing platform. The Office of Financial Aid will monitor the reports which identify the Return of Title IV student popula...

The technical issues experienced during the computer system migration with the report writer are resolved. This required a complete rewrite of reports due to change in a report writing platform. The Office of Financial Aid will monitor the reports which identify the Return of Title IV student population for accuracy of population and timing of the calculation. Moving forward, in the event there is another reporting system failure, the college will utilize programming to identify the students and grades reported in the ERP system for the semester, allowing the college to determine the appropriate course of action for each student.

View Audit 327978

Finding 505330 (2024-002)

Material Weakness 2024

City of Concord

NC

Questioned Costs HUD Housing Programs Material Weakness

Management has created a new Inspection Coordinator position that is responsible for the HCV inspection process. This position will report monthly on the status of scheduled inspections. The Housing Manager will be responsible to ensure that HAP payments are abated for units that do not meet inspect...

Management has created a new Inspection Coordinator position that is responsible for the HCV inspection process. This position will report monthly on the status of scheduled inspections. The Housing Manager will be responsible to ensure that HAP payments are abated for units that do not meet inspection requirements.

View Audit 327974 Questioned Costs: $1

Finding 505329 (2024-004)

Significant Deficiency 2024

City of Concord

NC

HUD Housing Programs Special Tests & Provisions Significant Deficiency

The agreement will be revised and updated in accordance with regulations. A budget will be adopted by the duly elected resident council for the use of the resident participation funds.

View Audit 327974

Finding 505328 (2024-003)

Material Weakness 2024

City of Concord

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

The Housing Manager will complete quality control file reviews from a random sampling of applicant files to ensure that they contain all required documentation for eligibility determination. An external agency will be hired to conduct a complete a full file audit of active files.

View Audit 327974

Finding 505327 (2024-001)

Significant Deficiency 2024

City of Concord

NC

Special Tests & Provisions Cash Management HUD Housing Programs

City Staff incorrectly thought that all projects noted in the Action Plan submitted to HUD were covered under the Release of Funds (ROF). As the environmental review had not been fully completed at the time the project was submitted in the Action Plan, a separate ROF was needed. The necessary steps ...

City Staff incorrectly thought that all projects noted in the Action Plan submitted to HUD were covered under the Release of Funds (ROF). As the environmental review had not been fully completed at the time the project was submitted in the Action Plan, a separate ROF was needed. The necessary steps have been taken to correct the documentation and to prevent future occurrences.

View Audit 327974

Finding 505324 (2024-002)

Significant Deficiency 2024

Village of North Syracuse Housing Authority

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after complet...

When the current director, Robert Weismore was appointed his first obligation was to inspect 51 units that had been neglected by former staff. As documentation in the files all previous inspections have been completed. The current staff, Sarah Schaefer, has become a certified inspector after completing the necessary course and passing the exam. All inspections whether annual or bi-annually are all completed within the time frame directed by HUD. The director currently will complete the supervisory inspections based on the percentage of program participation directed by HUD regulations.

View Audit 327969

Finding 505318 (2024-002)

Significant Deficiency 2024

Beacon City School District

NY

Allowable Costs / Cost Principles

Corrective Action Plan: The District Treasurer will inform the payroll clerk of all of the salaries of the employees being paid for by a federal grant and the payroll clerk will send out the proper forms to the employees on a monthly or semiannually depending on the percentage of time.

View Audit 327956

Finding 505314 (2024-001)

Significant Deficiency 2024

McCook Public School District No 17

NE

Internal Control / Segregation of Duties

The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concer...

The entity's Board continually evaluates the distribution of duties to employees and closely monitors all accounting functions. The School District has implemented controls within its accounting functions to mitigate the lack of segregation of duties but recognizes that this should still be a concern for the School District and the Board.

View Audit 327941

Finding 505312 (2024-001)

Material Weakness 2024

Nh Community Behavioral Health Association

NH

Cash Management

Management’s Response: Although a formal approval/sign off was not done with each monthly submission of invoices to the Department of Education from July through November, accounting personnel worked closely with management regularly during this process. Particular services being submitted by commun...

Management’s Response: Although a formal approval/sign off was not done with each monthly submission of invoices to the Department of Education from July through November, accounting personnel worked closely with management regularly during this process. Particular services being submitted by community mental health centers that did not appear to fall within the guidelines of the grant focus were discussed and declined from submission if appropriate. Regular monthly reporting on expenditures from each CMHC and the overall draw down was also provided by accounting personnel to management. The recommendation for formal approval/sign off by management after accounting personnel has prepared the invoice for the DOE has been implemented. The Organization did implement a process for review after recommendations made by the auditor as part of their engagement as of and for the year ended June 30, 2023.

View Audit 327931

Finding 505309 (2024-001)

Significant Deficiency 2024

Family Pathways

MN

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Planned Action: Family Pathways Food Access and Finance staff will communicate the audit finding to the appropriate authoritative TEFAP bodies: the Minnesota Department of Human Services, as administrator of Minnesota’s TEFAP program and issuer of Minnesota’s TEFAP Policy and Operations Manual, as w...

Planned Action: Family Pathways Food Access and Finance staff will communicate the audit finding to the appropriate authoritative TEFAP bodies: the Minnesota Department of Human Services, as administrator of Minnesota’s TEFAP program and issuer of Minnesota’s TEFAP Policy and Operations Manual, as well as Second Harvest Heartland, as pass-through agent and contractor of TEFAP food distribution. In addition to communicating the audit finding, Family Pathways will confirm what authorities exist for Family Pathways, as a TEFAP provider, to implement additional internal controls, including but not limited to: modifying current DHS TEFAP forms and applications, and/or requiring additional client application forms. Family Pathways would like to note that the current DHS TEFAP Policy and Operations Manual 2023, effective for the audit period indicated above, states that “additional eligibility criteria cannot be imposed on participants” and that “TEFAP Providers agree to make it as easy as possible for those in need to access food.”

View Audit 327924

Finding 505306 (2024-002)

None 2024

University Preparatory Charter School for Young Men

NY

Subrecipient Monitoring Reporting

Audit Recommendation 2024-002: • The School should ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Both ESSER and ARP ESSER reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the...

Audit Recommendation 2024-002: • The School should ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Both ESSER and ARP ESSER reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the final submission/upload of the report. Reports will not be submitted without final approval of School Officials. Implementation Date: • This change will be reflected in the upcoming 2025 annual report. Control processes will be communicated between the School and the 3rd party reporting agency. Person Responsible for Implementation: • This process will be managed by the Director of Business and reviewed by the Chief Financial Officer.

View Audit 327915

Finding 505305 (2024-001)

Material Weakness 2024

University Preparatory Charter School for Young Men

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Audit Recommendation 2024-001: • The School should ensure that processes are in place to understand reporting requirements that ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue ...

Audit Recommendation 2024-001: • The School should ensure that processes are in place to understand reporting requirements that ensure that the data being reported is accurate. The Implementation Plan of Action(s): • Elementary and Secondary School Emergency Relief Fund (ESSER) and American Rescue Plan (ARP ESSER) reports are conducted by a 3rd party agency. To ensure accuracy, they will be monitored internally; reviewed and approved prior to the final submission/upload of the report. Reports will not be submitted without final approval of School Officials. Implementation Date: • This change will be reflected in the upcoming 2025 annual report. Control processes will be communicated between the School and the 3rd party reporting agency. Person Responsible for Implementation: • This process will be managed by the Director of Business and reviewed by the Chief Financial Officer.

View Audit 327915

Finding 505304 (2024-001)

Material Weakness 2024

Residence Connection, Inc.

OH

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Findi...

A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-001 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project did not request tenant assistance payments for the month of April. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements. 2. In August 2024, the April 2024 HAP requests were submitted for payment.

View Audit 327914

Finding 505303 (2024-003)

Significant Deficiency 2024

Wood County Village, Inc.

OH

Questioned Costs HUD Housing Programs Significant Deficiency

2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of ...

2. Finding 2024-003 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project paid management fees of $104 in excess of the amount approved by HUD.Criteria: The HUD approved management agent certification (Form HUD - 9839-B) provides for payment of management fees equal to 9.13% of residential income collected. Cause: The Project’s sponsor inadvertently utilized incorrect residential income to calculate management fees. Effect of Condition: The Project is not in compliance with the HUD approved management agent certification and Section 811 Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor verify, monthly, the residual income used to calculate management fees. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements.

View Audit 327913 Questioned Costs: $1

Finding 505302 (2024-002)

Material Weakness 2024

Wood County Village, Inc.

OH

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

B. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-002 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Findi...

B. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. 1. Finding 2024-002 U.S. Department of Housing and Urban Development Supportive Housing for Persons with Disabilities (Section 811) – CFDA 14.181; Grant period – Year ended June 30, 2024 a. Comments on the Finding and Each Recommendation. Statement of Condition: The Project did not request tenant assistance payments for the month of April and failed to re-submit a tenant assistance request for the month of December. Criteria: The Regulatory Agreement requires the Project to ensure controls exist to request the appropriate funds for each tenant on a monthly basis. Cause: The Project’s controls over monthly housing assistance payments were not working properly due to lack of management oversight due to turnover during the year. Effect of Condition: The Project is not in compliance with the HUD approved Regulatory Agreement. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen management oversight oversight. b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor is aware of the requirements of the HUD Regulatory Agreement and is working with new staff to ensure they receive the proper training on HUD requirements. 2. In August 2024, the April 2024 HAP requests were submitted for payment.

View Audit 327913

Finding 505301 (2024-001)

Material Weakness 2024

Wood County Village, Inc.

OH

HUD Housing Programs Material Weakness Reporting

A. Current Financial Statement Findings 1. Finding 2024-001 Material Weakness in Internal Controls over Financial Reporting a. Comments on the Finding and Each Recommendation. Statement of Condition: Numerous accounts were identified that required adjustment as part of our audit procedures, includi...

A. Current Financial Statement Findings 1. Finding 2024-001 Material Weakness in Internal Controls over Financial Reporting a. Comments on the Finding and Each Recommendation. Statement of Condition: Numerous accounts were identified that required adjustment as part of our audit procedures, including accounts receivable -HUD and depreciation expense. Due to the number and nature of the required audit adjustments, we are considering this deficiency to be a material weakness in internal control over financial reporting. The misstatements that were discovered as a result of audit procedures would have had the following impact on the financial statements if left unadjusted: Assets understated by $26,943 Liabilities understated by $7,593 Net assts understated by $19,350 Revenues understated by $9,313 Expenses overstated by $10,037 Criteria: It is the responsibility of the Project’s Sponsor to design and implement internal controls over financial reporting to ensure that Project’s accounts are properly recorded in accordance with U.S. GAAP. Significant adjustments that arise as a result of audit procedures that were otherwise not detected by the Project’s sponsor are required to be reported as a deficiency in internal control over financial reporting. Cause: There were errors identified in the Project’s depreciation calculations which were not identified and corrected as part of the financial close and reporting process. Amounts due from HUD for HAP requests not filed during the year were not recorded as accounts receivable. Effect of Condition: Failing to review and/or fully reconcile all of the significant accounts of the Project, may cause the financial statements to be materially misstated. Recommendation: We recommend that the Project’s sponsor review the design and implementation of internal control procedures and identify areas to strengthen the Project’s internal controls. We also recommend the Project’s sponsor ensures there is a process in place to review year-end balances to ensure all transactions have been recorded correctly.b. Action(s) Taken or Planned on the Finding 1. The Project’s sponsor has implemented staff responsibility charts to ensure that all financial statement areas have the appropriate review and approval. 2. The Project’s sponsor is providing training to their staff on the HUD Handbook and related regulations.

View Audit 327913

Finding 505296 (2024-003)

Material Weakness 2024

Kearney Public Schools District No. 07

NE

As a result of this audit, Kearney Public Schools Bearcat Diner employees (2) will each be responsible for entering the free and reduced applications and sign off on their completed applications. Each will then be responsible for verifying the accuracy of their co-worker’s data entry. The person who...

As a result of this audit, Kearney Public Schools Bearcat Diner employees (2) will each be responsible for entering the free and reduced applications and sign off on their completed applications. Each will then be responsible for verifying the accuracy of their co-worker’s data entry. The person who originally completes the application will be the determining official and both employees will sign the application. Director of Nutrition Services will create a daily checklist to include: Application checked by co-worker, data entered into nutrition software and SIS, letters have been mailed a hard copy and an email, and list of families emailed to FSD daily to verify completion. Additionally, the Bearcat Diner Systems Analyst will complete the verification process and the FSD will review responses of the verification and check for accuracy, family notification of status and that data has been entered into nutrition software and SIS before submitting verification data to the state website. The Director will be responsible for reviewing and verifying the data entered and that all other recommendations provided are met with timeliness and accuracy.

View Audit 327912

Finding 505285 (2024-002)

Material Weakness 2024

Kearney Public Schools District No. 07

NE

Internal Control / Segregation of Duties

The district will continue to monitor the individual duties of staff. However, the district’s budget will not allow the means to hire sufficient staff to completely correct this finding. This will continue to be an ongoing concern.

View Audit 327912

Corrective Action Plans

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