Corrective Action Plans

Finding 504177 (2024-002)

Significant Deficiency 2024

GA

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-002 - Low Rent Public Housing Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN 14.850 Corrective Action Plan: Our property management staff will ensure that inspections for occupied units are conducted and documented an...

Finding 2024-002 - Low Rent Public Housing Tenant Files – Eligibility - Rent Calculations Noncompliance & Significant Deficiency Low Rent Public Housing - ALN 14.850 Corrective Action Plan: Our property management staff will ensure that inspections for occupied units are conducted and documented annually. Inspections will also be conducted and documented when a potential deficiency is reported. This requirement has been communicated to the property management staff via email, emphasizing the mandate for annual inspections. Additionally, the inspection results notification letter for residents has been updated to comply with the requirement to notify them of deficiencies found in the unit within a reasonable time frame. The property management team has also been instructed to collaborate with their designated maintenance team members to ensure that any deficiencies identified during inspections are addressed within the required time based on the severity of the deficiency. To ensure units remain clean and well-maintained, preventing failed inspections, the Housing Authority of Savannah will promptly address resident-caused issues beyond normal wear and tear. Moving forward, all annual inspections will be conducted and documented as required. Regarding the missing 50058, the Housing Authority of Savannah attributes this error to the conversion of our property management system from TenMast to Yardi Voyager beginning in July 2023. During the conversion, some data fields and elements did not convert correctly, causing anomalies in some household data. Yardi Voyager now provides the capability to conduct internal audits on completed or incomplete 50058s and to generate reports for residents missing 50058s in the system. These reports are now generated monthly to ensure property managers are aware of residents' 50058 completion status in Voyager. Future issues with missing 50058s are not anticipated due to the system upgrades. The EIV report issue occurred because a new hire did not have access to the EIV system. To address this, we have updated our EIV policies for public housing staff. As well, property management staff have been instructed to contact our in-house EIV Coordinator for assistance if they are unable to log into the system or if their account password is locked. Additionally, since all property staff has access to the EIV system, we have advised that if their personal login information is not established, another staff member will use their account to generate the necessary EIV report. This will ensure that resident EIV reports are accessible when needed. Person Responsible: Phillip Taylor Anticipated Completion Date: These corrective measures have been implemented and will continue on an ongoing basis. We are also in the process of creating procedures related to conducting unit inspections and clarifying processes for initial, annual, and interim reexaminations. Most of these enhancements will involve utilizing our newly upgraded property management software, Yardi Voyager and Rent Cafe, which will provide us with improvements in monitoring and auditing staff work products. The anticipated completion for the ACOP revision and systems policies and procedures is March 31, 2025, or sooner.

View Audit 326631

Finding 504175 (2024-001)

Significant Deficiency 2024

Rocky Mountain Institute

CO

Procurement, Suspension & Debarment

RMI will leverage its current processes and policies to remedy the finding. RMI’s current signature authority process requires the Procurement Manager to approve the supplier before any contract is executed. The Procurement Manager or other procurement team member will complete a full vetting of the...

RMI will leverage its current processes and policies to remedy the finding. RMI’s current signature authority process requires the Procurement Manager to approve the supplier before any contract is executed. The Procurement Manager or other procurement team member will complete a full vetting of the supplier before the Procurement Manager or procurement team member provides their sign off to move the contract towards execution. Vetting the supplier includes screening the supplier in ComplyAdvantage (a leading watchlist, AML/CFT, sanction list, and other risk screening database) and is a part of the documented procurement process and checklist. ComplyAdvantage screening meets the 2 CFR 180 requirements and checks the suspension and debarment via the excluded parties listing (EPLS). The Procurement Team is responsible for screening all active suppliers via Comply/Advantage on an annual basis. All screenings will be documented appropriately within the supplier record. The Procurement Team is responsible for completing an audit of all active suppliers as of the date of this action plan. Any active suppliers who have not been screened via ComplyAdvantage since November 2023 will need to be screened by the Procurement Team no later than 12/31/24. All findings will be documented appropriately within the supplier record.

View Audit 326621

Finding 504168 (2024-002)

Significant Deficiency 2024

Wayland Union Schools

MI

School Nutrition Programs Eligibility Significant Deficiency

Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and re...

Condition: Certain account balances in the School District's books and records for the 2024 fiscal year were not reconciled and reviewed properly for accounts payable cutoff and, thus, an adjustment to the School District's general ledger was discussed with management during our audit process and recorded by management as a result. Planned Corrective Action: The School District agrees with the recommendation. The School District will implement procedures and controls to ensure year-end accruals and review of accounts payable cutoff are reconciled and agreed to underlying records. Contact person responsible for corrective action: Leslie Wagner, Assistant Superintendent of Finance and Operations Anticipated Completion Date: 12/31/2024

View Audit 326618

Finding 504140 (2024-001)

Material Weakness 2024

Western South Dakota Community Action, Inc.

SD

Eligibility

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Se...

Condition: There was a lack of evidence of review and approval of intake or recertification forms noted during testing over eligibility in the Community Services Block Grant Criteria: Internal controls should be in place to ensure ineligible individuals do not receive services from the Community Services Block Grant. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend implementing an internal control to make sure all forms are properly reviewed and approved. Management’s Response: Sandy Miller, Community Services Coordinator, met with her staff on October 16th, 2024, for a training session on completing agency intakes. It was reiterated that all intakes must be completed in full and signed and dated by all parties. Documents will be re-examined when the information is inputted into CAP60 (agency data tracking system). When intakes are attached to any documentation that requires payment, the Business Office (i.e. Administrative Assistant and/or Business Manager), will again be looking at all documentation and making sure all information and documentation is complete. If there are any questions regarding this plan, please contact Laurie Theilmann, Business Manager, at (605) 6348-1460 or laurie@wsdca.org.

View Audit 326587

Finding 504130 (2024-004)

None 2024

Northern Kentucky University

KY

Questioned Costs Student Financial Aid Eligibility

The University agrees with the auditor’s findings and recommendation. The following corrective action will be taken: The University will implement controls to ensure student’s aid is being packaged and awarded on the anticipated enrollment of the student, with correct corresponding EFC. The Office o...

The University agrees with the auditor’s findings and recommendation. The following corrective action will be taken: The University will implement controls to ensure student’s aid is being packaged and awarded on the anticipated enrollment of the student, with correct corresponding EFC. The Office of Student Financial Assistance will collaborate with IT to ensure proper training and review of packaging logic accurately reflects the students’ federal student aid eligibility. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management

View Audit 326552 Questioned Costs: $1

Finding 504128 (2024-003)

None 2024

Northern Kentucky University

KY

Questioned Costs

As a result of Finding 2023-002, all student trainees are now paid by stipend. These stipends are set up with payment limits based on the trainee’s level. As noted above, all of the overpayments included in Finding 2024-003 were identified during the prior year’s audit and corrected and repaid at th...

As a result of Finding 2023-002, all student trainees are now paid by stipend. These stipends are set up with payment limits based on the trainee’s level. As noted above, all of the overpayments included in Finding 2024-003 were identified during the prior year’s audit and corrected and repaid at that time. No additional overpayments were identified during the current audit. Anticipated Completion Date: Finding was corrected and funds returned in February 2024 Valerie Hardcastle, Vice President and Executive Director, Inst. For Health Innovation

View Audit 326552 Questioned Costs: $1

Finding 504127 (2024-002)

Significant Deficiency 2024

Northern Kentucky University

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The University agrees with the auditors' finding and recommendation. The following corrective action will be taken: The University Registrar will adhere to: Provisions of 34 CFR Section 685.309(b) will be followed when reporting to NSLDS. The University will develop and implement controls to ensure ...

The University agrees with the auditors' finding and recommendation. The following corrective action will be taken: The University Registrar will adhere to: Provisions of 34 CFR Section 685.309(b) will be followed when reporting to NSLDS. The University will develop and implement controls to ensure students’ classification based on actual allowable credit hours are being properly reported to NSLDS. Unofficial withdrawals will be monitored to ensure timely reporting to NSLDS. The University Registrar will work collaboratively with the Information Technology office to modify the enrollment report to identify students with external credits as well as students who stop attending to allow proper reporting to the NSLDS within the required 30 days. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management

View Audit 326552

Finding 504120 (2024-001)

Significant Deficiency 2024

Northern Kentucky University

KY

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

Northern Kentucky University agrees with the auditors' finding and recommendations. The following corrective action will be taken: The University will return $22,621 in federal student financial aid to United States Department of Education (USED) which represents the updated R2T4 accounting for the ...

Northern Kentucky University agrees with the auditors' finding and recommendations. The following corrective action will be taken: The University will return $22,621 in federal student financial aid to United States Department of Education (USED) which represents the updated R2T4 accounting for the correct academic calendar end dates and breaks periods for the 2023-24 academic year. The University provided the external auditors with the current year academic calendar (end of period, break day, etc) for review and validation. The correct definition and calculation of days (end of enrollment period, break days, etc) will be used with return calculations. There will be a review process that will include validation from the Assistant Vice President, Enrollment Management to verify calculations before finalizing returns. Training will be provided to all relevant staff on the proper calculation methods to ensure compliance and accuracy which will include the review of the Federal Student Handbook - Volume 5 - Withdrawals and the Return of Title IV Funds and other relevant guidance from USED. Anticipated Completion Date: December 31, 2024 Leah Stewart, Assistant Vice President, Enrollment Management

View Audit 326552 Questioned Costs: $1

Finding 504119 (2024-001)

Material Weakness 2024

The Towers LLC

MN

Questioned Costs HUD Housing Programs

2024-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at t...

2024-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at the mortgage company, the request for approval by HUD was never sent to HUD. As a result, management is now currently in the process of working with HUD, the mortgage company, and ownership’s lawyer to obtain all necessary approvals. Proposed completion date - Management has put in the necessary requests with HUD and the mortgage company to receive the necessary approvals, and the finding will be corrected once HUD has issued its approval or other response to management.

View Audit 326540 Questioned Costs: $1

Finding 504118 (2024-001)

Material Weakness 2024

Terraces Assisted Living INC

MN

Questioned Costs HUD Housing Programs Material Weakness

2024-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at t...

2024-001 - Management Fees Name of contact person - Vicky Dwyer, CFO, Great Lakes Management Company Corrective action - Management began the process of requesting these changes from HUD prior to when the changes went into effect, working through the mortgage company. However, due to turnover at the mortgage company, the request for approval by HUD was never sent to HUD. As a result, management is now currently in the process of working with HUD, the mortgage company, and ownership’s lawyer to obtain all necessary approvals. Proposed completion date - Management has put in the necessary requests with HUD and the mortgage company to receive the necessary approvals, and the finding will be corrected once HUD has issued its approval or other response to Management.

View Audit 326539 Questioned Costs: $1

Finding 504110 (2024-002)

Significant Deficiency 2024

Sault Ste. Marie Area Public Schools

MI

Cash Management Reporting School Nutrition Programs

2024-002 - Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facili...

2024-002 - Meal Claim Reimbursement Noncompliance Auditor Description of Condition and Effect. One of three meal claim reimbursement reports selected for testing did not agree to underlying meal count sheets. On the one report that did not agree, the District understated claims for all of its facilities. As a result of this condition, the District submitted inaccurate claims for reimbursement, resulting in a reimbursement less than what the District should have received. Auditor recommendation. We recommend that the District implement a thorough review process of entered data prior to certification of claims data. We also recommend that a secondary review of claims data be done by a District finance department staff to ensure proper claims data. Corrective Action. The District will implement a thorough review process of entered data prior to certification of claims data. The District will also implement a secondary review of claims data that will be done by a District finance department staff to ensure proper claims data. Responsible Person. Michelle Bennin, Chief Financial Officer Anticipated Completion Date. June 30, 2025

View Audit 326517

Finding 504099 (2024-003)

Significant Deficiency 2024

University of Dallas

TX

Special Tests & Provisions Student Financial Aid Cash Management

Corrective Action Plan – The University ahs reviewed the requirements outlined in 34 CFR 668.164(e) and (f) and the Department of Education’s required submission. The University will comply with the requirements outline. It should be noted that the information required in the above referenced code w...

Corrective Action Plan – The University ahs reviewed the requirements outlined in 34 CFR 668.164(e) and (f) and the Department of Education’s required submission. The University will comply with the requirements outline. It should be noted that the information required in the above referenced code was available to the students on the University’s website at all times. Implementation – The University submitted the required information to the Department of Education on September 13, 2024. Responsible Official - Deborah Zimmerman, Controller

View Audit 326504

Finding 504094 (2024-002)

Significant Deficiency 2024

University of Dallas

TX

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Corrective Action Plan – The University has engaged the Chief Information Security Officer, IT Security personnel and the Chief Information Officer to review all elements of the Gramm-Leach Bliley Act requirements to ensure that the University complies with all required elements of the Act. A detail...

Corrective Action Plan – The University has engaged the Chief Information Security Officer, IT Security personnel and the Chief Information Officer to review all elements of the Gramm-Leach Bliley Act requirements to ensure that the University complies with all required elements of the Act. A detailed listing of all elements had been prepared; however, full assessment and implementation of remediation needed was not completed in a timely manner. Fifty five percent (55%) of the identified actions were completed at the time of the audit. Remaining items including a Written Information Security Plan were scheduled to be completed by February, 2025. Implementation – The responsible parties for implementation of the corrective action plan and ongoing compliance include the Chief Information Officer, Karl Horvath. As stated previously, over half of the needed items were completed prior to the audit, the Written Information Security Plan was completed by October 1, 2024 and the remaining items are due to be completed by February 28, 2025.

View Audit 326504

Finding 504092 (2024-001)

Material Weakness 2024

University of Dallas

TX

Special Tests & Provisions Student Financial Aid Reporting

Corrective Action Plan - Upon reflection of the term end date and subsequently the status change date, the Office of Registrar at the University of Dallas updated the term end date to the last date of educationally related activities more widely known as the last date of the final examinations for e...

Corrective Action Plan - Upon reflection of the term end date and subsequently the status change date, the Office of Registrar at the University of Dallas updated the term end date to the last date of educationally related activities more widely known as the last date of the final examinations for each relevant term. Upon consultation with the Office of the Provost at the University of Dallas and the appropriate Deans of the affected Colleges, the program length for the Master’s programs at the University of Dallas will be updated to three (3), for those programs who are at least 30 credit hours in length: which will meet a reasonable progression to such degree. The Office of Registrar at the University of Dallas will update all such programs for the University of Dallas. The Office of Registrar and the Office of Financial Aid explored reporting enrollment directly to the National Student Loan Data System and while such was initially promising, the Office of Financial Aid determined that such activity would be disruptive to the business practices of the University of Dallas given the work needed for the Financial Value Transparency and Gainful Employment reporting in which the National Student Loan Clearinghouse has served as an invaluable partner. This option may still be explored further if additional resources become available. The Office of the Registrar at the University of Dallas will split the graduation file sent to our third-party servicer, NSLC, so that the students from the Satish & Yasmin Gupta College of Business who are on a different calendar may be reported to NSLDS sooner which should assist in reporting those students on an earlier timeframe. The Office of Registrar at the University of Dallas will begin rolling grades the week after Add/Drop on a weekly basis of each term to reduce the timeframe for students who have withdrawn from a course to be reported to NSLDS. The Office of the Registrar at the University of Dallas will update the grading policy in Ellucian Banner to align any changes in grading policy for students who fail to attend course. The Office of Financial Aid will work with the Student Registrar to ensure such reporting is accurate by reviewing the set-up of such data points as Enrollment Effective Date, Enrollment Status, Term Begin Date, Term End Date and Award Completion Date. Implementation - The responsible parties include the Office of Registrar - Paula Brown, Registrar, the Office of Financial Aid, James Hubener, Director of Financial Aid, along with the staff of Information Technology led by Karl Horvath at the University of Dallas. Some updates to the status change dates or term end dates have already been recorded. Updates to the program length for Master’s programs will be made by November 2024. Implementation of internal Office of Registrar functions to assist in reporting for changes in grades and enrollment levels should be in place by November 30, 2024. Any change in the processing of the Graduated file from NSLC should be in place by the anticipated date of implementation of February 28, 2025. Full utilization of all changes by May 15, 2025 at the close of the Spring 2025 term.

View Audit 326504

Finding 504039 (2024-003)

None 2024

School District, City of Flint

MI

Subrecipient Monitoring

ESF Section 1 – Elementary and Secondary Education – Davis Bacon Prevailing Wage Requirements Condition: The Federal Compliance Supplement requires that recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers a...

ESF Section 1 – Elementary and Secondary Education – Davis Bacon Prevailing Wage Requirements Condition: The Federal Compliance Supplement requires that recipients and subrecipients that use ESF funds for minor remodeling, renovation or construction contracts that are over $2,000 and use laborers and mechanics must meet Davis-Bacon prevailing wage requirements. To ensure this, the District is required to review the weekly certified payrolls, ensuring that the proper prevailing wages were paid. During the audit, it was noted that certified payrolls were not consistently being reviewed, which allowed for one contractor to not pay the correct rate to their employees. We would like to note that once this situation was uncovered, the contractor did in fact correct the prior pays so that all employees were paid the appropriate prevailing wages. Corrective Action: The District understands the issue and will work with their Construction Manager to ensure that certified payrolls are reviewed weekly moving forward. Please see the attached Corrective Action Plan prepared by the District. Contact Person Responsible for Corrective Action: Chanda Cleaves, Finance Director for Shared Business Services and Teresa Graham, Assistant Finance Director for Shared Business Services Completion Date: This issue will be corrected moving forward.

View Audit 326468

Finding 504034 (2024-002)

Material Weakness 2024

Golden Valley Memorial Hospital District

MO

Questioned Costs Procurement, Suspension & Debarment

GVMH created a new procurement policy effective 3.10.22 that provides more detailed guidance on federal regulations and requirements. Training has been provided to all leaders with more detailed training to Director of Materials Management and Information Technology. This information has also been c...

GVMH created a new procurement policy effective 3.10.22 that provides more detailed guidance on federal regulations and requirements. Training has been provided to all leaders with more detailed training to Director of Materials Management and Information Technology. This information has also been communicated to the Chief Executive Officer who approved the contractor. This did take place prior to applying for any federal grants for the project.

View Audit 326414 Questioned Costs: $1

Finding 504033 (2024-001)

Material Weakness 2024

Golden Valley Memorial Hospital District

MO

Questioned Costs Procurement, Suspension & Debarment

GVMH created a new procurement policy effective 3.10.22 that provides more detailed guidance on federal regulations and requirements. Training has been provided to all leaders with more detailed training to Director of Materials Management and Information Technology. This information has also been c...

GVMH created a new procurement policy effective 3.10.22 that provides more detailed guidance on federal regulations and requirements. Training has been provided to all leaders with more detailed training to Director of Materials Management and Information Technology. This information has also been communicated to the Chief Executive Officer who approved the contractor. This did take place prior to applying for any federal grants for the project.

View Audit 326414 Questioned Costs: $1

Finding 504032 (2024-003)

None 2024

Lena - Winslow C.u.s.d. #202

IL

The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.

View Audit 326413

Finding 504031 (2024-002)

None 2024

Lena - Winslow C.u.s.d. #202

IL

The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.

View Audit 326413

Finding 504030 (2024-001)

None 2024

Lena - Winslow C.u.s.d. #202

IL

Special Tests & Provisions

The district will be more diligent in ensuring that transactions are recorded properly. See full Corrective Action Plan on district letterhead.

View Audit 326413

Finding 504029 (2024-002)

Significant Deficiency 2024

Carleton College

MN

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with ...

Title: Student Financial Assistance Cluster – Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our office will create formal procedures for the Pell origination/disbursement process to ensure that our dates within the system and COD are aligned. Additionally, our new financial aid management system (FAMS) has the ability to track discrepant dates between COD and our FAMS and we will regularly use this feature to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Danielle Hayden Planned completion date for corrective action plan: November 1, 2024

View Audit 326409

Finding 504025 (2024-001)

Significant Deficiency 2024

Carleton College

MN

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disa...

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.007, 84.0033, 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that 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: Last year, we developed additional validation steps to ensure that the status of every student who has completed their program and graduated is accurately reflected at both the National Student Clearinghouse and NSLDS. These validation steps improved the accuracy of reporting for students included in the bulk reporting process. I will conduct a comprehensive review of our current reporting procedures to identify any gaps or inefficiencies. An additional staff member will be trained to report individual students to the National Student Clearinghouse in a timely manner, ensuring that any "one-off" updates are promptly completed. Name(s) of the contact person(s) responsible for corrective action: Theresa Rodriguez Planned completion date for corrective action plan: October 1, 2024

View Audit 326409

Finding 504014 (2024-001)

None 2024

Watkins Glen Central School District

NY

Cash Management Eligibility School Nutrition Programs

Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $700,631. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices w...

Condition: At June 30, 2024, net cash resources in the School Lunch Fund exceeded the allowable limit of cash by $700,631. Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2024-2025 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the School District. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State as well as a new collective bargaining agreement that went into effect 7/1/2025. The minimum wage is expected to increase to $15.50 per hour. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen capital project. That capital project vote is scheduled for December 2024. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end. The School District anticipates resolving this finding by June 30, 2025.

View Audit 326392

Finding 504013 (2024-003)

Material Weakness 2024

Winona Housing and Redevelopment Authority

MN

Questioned Costs Cash Management HUD Housing Programs

Audit Finding Number: 2024-003 – Cash Management Agency: Public Housing Capital Fund Responsible Person, Title: Deb Spitzer, Finance Director Completion date: 4/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation to implement timely LOCCS fundings that...

Audit Finding Number: 2024-003 – Cash Management Agency: Public Housing Capital Fund Responsible Person, Title: Deb Spitzer, Finance Director Completion date: 4/1/2024 Agency Response: Concur Corrective Action Plan: Management concurs with the recommendation to implement timely LOCCS fundings that coincide with our normal accounting cycle.

View Audit 326385 Questioned Costs: $1

Finding 504008 (2024-002)

Significant Deficiency 2024

Westwood Community School District

MI

Cash Management

The District concurs with the finding. The District will implement procedures to ensure compliance with cash drawdown guidance.

View Audit 326369

Corrective Action Plans

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