Corrective Action Plans

Finding 537971 (2024-001)

Material Weakness 2024

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employ...

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employee to validate their hours worked and the time charged to the grant. • 26 of 40 payroll transactions where the School Corporation was unable to provide supporting documentation for approval of the hourly rate paid or the contracted salaried amount paid to employee. The noncompliance was due to turnover in the Corporation personnel and the inability to find supporting records from prior fiscal years. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A timecard checklist will be developed to keep track of timecards as they are received. Timecards will be collected by the Deputy Treasurer (Payroll) prior to completion of payroll and the timecards will be maintained with the payroll records. Salary schedules will be prepared and approved by the Board of School Trustees. The approved salary schedules will be maintained as part of the board documentation as well as part of the payroll records. Contracts will be maintained in a separate binder and a copy will be placed in the employee file. Anticipated Completion Date: Immediate

View Audit 348999 Questioned Costs: $1

Finding 537955 (2024-005)

Material Weakness 2024

South Harrison Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024-005 Finding Subject: Special Education Cluster (IDEA) – Earmarking Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the findin...

FINDING 2024-005 Finding Subject: Special Education Cluster (IDEA) – Earmarking Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The failure to expend all of the funding set aside for nonpublic schools was caused by several factors, including significant changes within the leadership of the nonpublic schools being served and parents’ refusal of services in lieu of vouchers being received to provide private services. The following corrective actions will be implemented with the intentions to fully expend the set-aside funding, account for the expenditures by location, and to document those efforts:  Attain documentation from the nonpublic schools being served to document the discussions about planned and allowable spending.  When it is projected that the nonpublic proportionate share will not be fully expended, documentation will be requested from the nonpublic school detailing the cause so that the waiver can be submitted.  Attend updates offered from the Indiana Department of Education for Special Education. Retain appropriate documentation from these meetings to support decisions made regarding the grants.  Account for all expenditures by nonpublic school location and prepare proportionate share reports utilizing the location-specific information. Anticipated Completion Date: April 1, 2025

View Audit 348992

Finding 537954 (2024-004)

Material Weakness 2024

South Harrison Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We c...

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Personnel involved in the purchasing process will review materials prepared by the Indiana Department of Education related to allowable costs. The specific questioned cost was for the provision of classroom snacks for the developmental preschool students. These have been provided as they are food costs above or and beyond routine school food costs. However, based upon guidance provided by the State Board of Accounts, reimbursement for snacks provided to the developmental preschool students will be sought. Anticipated Completion Date: April 1, 2025

View Audit 348992 Questioned Costs: $1

Finding 537949 (2024-003)

Material Weakness 2024

South Harrison Community School Corporation

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the ...

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The following internal controls will be implemented related to the required reporting of information:  Supporting details of reported information will be retained within the grant files for audit purposes.  Documentation of the collaboration between personnel submitting the report will be retained for audit purposes.  Documentation from the Indiana Department of Education to assure that the submitted data was correctly uploaded will be requested and retained for audit purposes. Anticipated Completion Date: June 30, 2025

View Audit 348992

Finding 537941 (2024-002)

Material Weakness 2024

Kokomo School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.313

FINDING 2024-002 Finding Subject: Special Education (IDEA)-Equipment The school corporation did not maintain sufficient property records of equipment purchased with Special Education funds. All equipment was not properly added to records systems and information was entered incorrectly in the records...

FINDING 2024-002 Finding Subject: Special Education (IDEA)-Equipment The school corporation did not maintain sufficient property records of equipment purchased with Special Education funds. All equipment was not properly added to records systems and information was entered incorrectly in the records system. Contact Person Responsible for Corrective Action: Robert McIntire Contact Phone Number and Email Address: 765-455-8000 rmcintire@kokomo.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will retrain grant directors and review all requirements related to Equipment and Property Management. Anticipated Completion Date: Retraining of grant directors and all employees related to property management related to grant purchases will be completed by September 1, 2025.

View Audit 348989

Finding 537877 (2024-003)

Significant Deficiency 2024

Jackson College

MI

Allowable Costs / Cost Principles Student Financial Aid Significant Deficiency

2024-003 – Michigan Reconnect Expansion Refund Calculation Auditor Description of Condition and Effect. Two students in our testing population of forty students had inaccurate calcuations for their Michigan Reconnect Expansion grants. As a result of this condition, the ...

2024-003 – Michigan Reconnect Expansion Refund Calculation Auditor Description of Condition and Effect. Two students in our testing population of forty students had inaccurate calcuations for their Michigan Reconnect Expansion grants. As a result of this condition, the College had an overpayment of $224. Auditor Recommendation. We recommend that the College implement a review process to ensure that any disbursements are being reviewed for accuracy by an independent second individual prior to any disbursement. Corrective Action. The Office of Financial Aid will have the Financial Aid Federal and State Aid coordinator primarily responsible for state awards perform the original calculation using the state approved method. Once completed, a secondary Financial Aid Federal and State Aid coordinator (who has this program as a backup) will perform the calculations. Any differences in the calculations will be reviewed between the two staff members and clarification needed will be brought to the Director of Financial Aid. Once all calculations are performed and verified, they will be added/updated on the student record. Responsible Person. Lexie Seidel and Emmalee Gilaspie, Financial Aid Federal and State Aid Coordinators. Anticipated Completion Date. Spring 2025.

View Audit 348961

Finding 537688 (2024-002)

Significant Deficiency 2024

Grand Valley State University

MI

Questioned Costs Period of Performance Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Condition: Of the 40 samples included in our sample selected for testing in the Research and Development Cluster (R&D), the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Planned Corrective Action: The university has implemented ...

Condition: Of the 40 samples included in our sample selected for testing in the Research and Development Cluster (R&D), the University included two invoices for a total of $2,618 that were incurred prior to the beginning of the grant period. Planned Corrective Action: The university has implemented a new grant financial and billing software that provides improved controls over operational transactions, including an Award Calendar control that recognizes the award end date in the invoice posting process. The costs described in this finding, which occurred before the new system was implemented have been removed from the existing grant and replaced by other allowable costs that were incurred within the proper award period. Contact person responsible for corrective action: Associate Controller, Brenda Lindberg Anticipated Completion Date: The new grants module, which includes grant billing and award calendar schedule became operational at July 1, 2024.

View Audit 348946 Questioned Costs: $1

Finding 537676 (2024-001)

Significant Deficiency 2024

Grand Valley State University

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

Condition: Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster (TRIO), the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hour...

Condition: Of the 11 employees included in the hourly payroll expenditure sample selected for testing in the TRIO Cluster (TRIO), the University did not complete a full, executed review of the effort certifications with the time period outlined for 1 employee. Of the 7 employees included in the hourly payroll expenditure sample selected for testing in the Special Education Cluster (IDEA), the University did not complete a full, executed review of the effort certifications with the time period outlined for 5 employees. Planned Corrective Action: The university implemented a new grant management software in June 2024 that provides greater functionality to complete the effort certification process within the time requirement identified in the University's Time and Effort Reporting Policy. Winter Semester 2024 was certified timely under the new system and the university considers the finding to be fully corrected. Please note that this finding occurred prior to the implementation of the new system. Contact person responsible for corrective action: Associate Controller, Brenda Lindberg Anticipated Completion Date: The new effort reporting system was implemented in June 2024.

View Audit 348946

Finding 537671 (2024-001)

Material Weakness 2024

Town of Webster

MA

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

DISTRICT RESPONSE: Finding 2024-001 Condition: The District recognizes that Time and Effort certifications were not maintained for grant funded employees that had salaries funded by the FC 240 and 262 grants, which are federal special education entitlement grants that fall under the Individuals wi...

DISTRICT RESPONSE: Finding 2024-001 Condition: The District recognizes that Time and Effort certifications were not maintained for grant funded employees that had salaries funded by the FC 240 and 262 grants, which are federal special education entitlement grants that fall under the Individuals with Disabilities Act (IDEA). Corrective Action Plan: The special education entitlement grants (FC 240 and 262) require certification of Time and Effort on a tri-annual basis (fall, spring, summer). The District has put into place a certification process, effective Spring of 2025, that will capture Time and Effort of all grant funded employees that have salaries funded by the FC 240 and 262 grants. This process included the development of certification records in which grant funded employees will be able to document and certify that they have been working solely in activities supported by the FC 240 or 262 grants during each of the tri-annual reporting periods. The certification record will be signed by the Director of Student Support Services as an after-the fact determination of actual effort expended for the grants on a tri-annual basis.The certification records will be kept on file in the Office of Student Support Services. Anticipated Completion Date: Process verified on 3/18/2025. Time and Effort will be maintained on a tri-annual basis. Contact: Shari Haire Director of Student Support Services 77 Poland Street Webster, MA 01570 508-943-3646 ext. 4022 shaire@webster-schools.org

View Audit 348944 Questioned Costs: $1

Finding 537645 (2024-001)

Significant Deficiency 2024

Washington County Commission on Aging, Inc.

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

This issue was identified during the FY 2023 audit which occurred in February 2024. Corrective action was taken immediately with the following controls implemented in the fourth quarter of fiscal year 2024: • The CFO evaluated the procedures involved in recording employee time on timesheets and tran...

This issue was identified during the FY 2023 audit which occurred in February 2024. Corrective action was taken immediately with the following controls implemented in the fourth quarter of fiscal year 2024: • The CFO evaluated the procedures involved in recording employee time on timesheets and transferring this data to the financial management system. • The CFO evaluated the need for additional controls to ensure accurate recording of time charged to programs as reflected on the employee's timesheet. • The CFO implemented new processes that establish checks and balances to verify that the programs charged in the general ledger align with the time recorded by the employees and is verified by their supervisor. • The CFO and HR director provided training to all staff and new hires on the importance of accurately capturing and recording payroll costs. • The CEO provided training to the CFO and staff accountant on the significance of aligning time charged with the programs designated in the general ledger for proper grant award billing. • The CFO conducts periodic reviews of payroll transactions to identify any discrepancies or irregularities promptly and take action immediately upon identification of such. These reviews will continue through FY 2025. The controls implemented above should reduce the risk of such errors occurring in the future.

View Audit 348933

Finding 537607 (2024-001)

Significant Deficiency 2024

Clarkstown Central School District

NY

Allowable Costs / Cost Principles Significant Deficiency

Re: 2023-24 Single Audit Response and Corrective Action Plan The Clarkstown Central School District (the 'District') has received R.S. Abrams' Single Audit report dated March 21, 2025. This document serves as the District's Single Audit Response and Corrective Action Plan. The Board of Education an...

Re: 2023-24 Single Audit Response and Corrective Action Plan The Clarkstown Central School District (the 'District') has received R.S. Abrams' Single Audit report dated March 21, 2025. This document serves as the District's Single Audit Response and Corrective Action Plan. The Board of Education and the District's Administration extend a thank you to R.S Abrams for their time and effort devoted to the detailed examination of internal controls. The District accepts the recommendation as noted and has instituted the attached Corrective Action Plan. The District strongly supports the audit process and welcomes all efforts to ensure that District internal controls are in alignment with best practices. #1 Recommendation: Allowable Cost principles - payroll "During our current year audit, we noted that although the District ultimately obtained Payroll Certification Forms from the employees funded through these federal funds as per District policy , they did not comply with their written procedures regarding the timeliness of obtaining signed Payroll Certification Forms from employees whose salaries were funded through federal funds." Corrective Action Plan The District agrees that in the 2023-24 grant year, the Payroll Certification Forms were not prepared and processed in a timely manner. This was due, in part, to staffing issues being experienced by the Accounting Department. To ensure timely preparation in the future , the District will schedule distribution of certification forms no later than November 30th. Mr. William Molloy, Deputy Treasurer , will compile the information and provide it to Ms. Bridgette Dunmire, Senior Clerk, no later than November 15th. Ms. Dunmire will prepare the forms , based on the data provided, and submit them to Mr. Molloy for review. Certification forms will be distributed electronically by Ms. Dunmire no later than November 30th. This process will be effective beginning with 2024-25 grant year.

View Audit 348878

Finding 537601 (2024-002)

Significant Deficiency 2024

Masshire North Central Workforce Board, Inc.

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

2024-002 Indirect Costs Responsible Official Mary Chase, Director of Finance Plan Details We will adjust our grant award billings to the grantor to reflect the corrected indirect cost charges to each award and return any excess grant funds received. Additionally, management will update its proced...

2024-002 Indirect Costs Responsible Official Mary Chase, Director of Finance Plan Details We will adjust our grant award billings to the grantor to reflect the corrected indirect cost charges to each award and return any excess grant funds received. Additionally, management will update its procedures for calculating modified total direct costs and related indirect cost charges to federal grant awards. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in 2025.

View Audit 348877 Questioned Costs: $1

Finding 537556 (2024-001)

Material Weakness 2024

Northern Cambria School District

PA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.439

CONDITION: The Northern Cambria School District contracted Eber HVAC, Inc. for the School District’s RTU Replacement Project which constitutes a construction-related purchase respectively which requires prior approval from the Pennsylvania Department of Education (PDE). The School District did not o...

CONDITION: The Northern Cambria School District contracted Eber HVAC, Inc. for the School District’s RTU Replacement Project which constitutes a construction-related purchase respectively which requires prior approval from the Pennsylvania Department of Education (PDE). The School District did not obtain the required prior approval from PDE for this expenditure. This is a repeat finding (2023-001) for the prior fiscal year. CRITERIA: PDE and Section 2 CFR 200.439(b) of the Uniform Guidance require prior written approval by the federal or pass-through awarding agency for capital purchases including equipment, buildings, and land. Capital expenditures for special purpose equipment with a unit cost of $5,000 or more must also have prior approval. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will complete the Prior Approval Form for the Pennsylvania Department of Education (PDE) and obtain approval from PDE in advance of incurring any future federally funded expenditures, that meet PDE’s criteria as a capital purchase, to ensure compliance with PDE and Section 2 CFR 200.439(b) of the Uniform Guidance. This procedure will be implemented effective immediately for all future applicable capital purchases.

View Audit 348842 Questioned Costs: $1

Finding 537555 (2024-002)

Significant Deficiency 2024

Town of East Greenwich Housing Authority

RI

Allowable Costs / Cost Principles § 200.405

2024-002 Allowable Costs & Principles a. Corrective Action-PHA will work with its Fee Accountant to create a detailed, comprehensive expense allocation plan. The current allocation plan listed as an activity level control has been in place for many years.

View Audit 348840

Finding 537552 (2024-002)

Significant Deficiency 2024

Winona-Montgomery Consolidated School District

MS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring

2024-002 a. Name of Contact Person Responsible for Corrective Action: Lynea Watson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all ...

2024-002 a. Name of Contact Person Responsible for Corrective Action: Lynea Watson – Business Manager b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with all federal grant requirements. c. Anticipated Completion Date: Immediately.

View Audit 348831

Finding 537546 (2024-001)

Significant Deficiency 2024

Integral Care

TX

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.414

Corrective Action Plan Finding 2024-001 Finding Summary: The Center did not exclude charges for patient care when calculating modified total direct costs (MTDC) in accordance with Uniform Guidance and TxGMS and thus the indirect rate used in calculating the indirect amount charged to the grant was n...

Corrective Action Plan Finding 2024-001 Finding Summary: The Center did not exclude charges for patient care when calculating modified total direct costs (MTDC) in accordance with Uniform Guidance and TxGMS and thus the indirect rate used in calculating the indirect amount charged to the grant was not consistently accurate. Corrective Action Plan: The Center has historically calculated the indirect amount using the same methodology over time. Given the small volume of patient receipts, the impact on the total indirect amount is minor. We believe that had we modified our calculations, we would have had enough modified total direct costs to cover the change in the calculation. The Center will modify all future calculations to ensure alignment. We will also review the fiscal year covered under this audit to understand what the impact of the change would have been on the split between cost types. Note that since we are midway through our next fiscal year, and we consider the differences minor, we have determined that we will correct for any future reimbursement requests, but will not modify prior reimbursement requests. Similarly, we will conduct a review of that fiscal year to determine the impact of the change and verify it is not significant. Responsible Individuals: Rusty Taylor, CFO Joe Carrington, Director of Financial Planning and Analysis Anticipated Completion Date: August 2025

View Audit 348829 Questioned Costs: $1

Finding 537537 (2024-001)

Significant Deficiency 2024

Town of Boylston

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee Anticipated Completion Date: December 31, 2025 ...

Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: A financial policy for managing receipt of federal awards is in the process of being created by the Financial Policies Committee Anticipated Completion Date: December 31, 2025 Contact: April Steward, Town Administrator

View Audit 348815

Finding 537525 (2024-001)

Significant Deficiency 2024

John F. Kennedy Center for Performing Arts

DC

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.308 § 200.403

2024-001 – Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contacts: Regina Frazier Title: Payroll Manager Anticipated Completion Date: September 2025 Corrective Action: The Center is dedicated to maintaining compliance wi...

2024-001 – Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contacts: Regina Frazier Title: Payroll Manager Anticipated Completion Date: September 2025 Corrective Action: The Center is dedicated to maintaining compliance with federal regulations concerning allowable and unallowable activities and costs. In response to the recent audit finding, the Center’s payroll department will proactively engage with key stakeholders in high-risk areas prior to the start of the fiscal year. This engagement will involve reviewing payroll submission templates and ensuring that the rates align with the most current employment agreements. Status as of March 2025: All affected employees have been reimbursed, and key stakeholders in high-risk areas have been informed of the corrective action plan.

View Audit 348794

Finding 537521 (2024-002)

Significant Deficiency 2024

Ignite

IL

Allowable Costs / Cost Principles

The Organization will review and evaluate its processes and procedures and make appropriate changes to ensure that payroll is being reconciled for each of the programs.

View Audit 348753

Finding 537488 (2024-003)

Significant Deficiency 2024

City and Borough of Juneau, Alaska

AK

Reporting Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.306

FEDERAL AWARD FINDING Finding: 2024-003 Significant Deficiency in Internal Controls over Compliance and Compliance – Setup and Monitoring of Reporting and Match Name of Contact Person: Angie Flick, Director of Finance Corrective Action: The accountants will be going through additional training on se...

FEDERAL AWARD FINDING Finding: 2024-003 Significant Deficiency in Internal Controls over Compliance and Compliance – Setup and Monitoring of Reporting and Match Name of Contact Person: Angie Flick, Director of Finance Corrective Action: The accountants will be going through additional training on setting up grants in the system and how to reconcile them. CBJ will also be completing a grant reconciliation process quarterly instead of annually. This will act both as a control as well as an opportunity to make timely corrections in the case of error. Proposed Completion Date: September 30, 2025

View Audit 348728

Finding 537483 (2024-001)

Significant Deficiency 2024

Kyrene Elementary School District No. 28

AZ

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs

Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Brian Lockery, Director of Finance Anticipated Completion Date: The finding was corrected...

Findings and Questioned Costs Related to Federal Awards Finding Number: 2024‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Brian Lockery, Director of Finance Anticipated Completion Date: The finding was corrected as of February 18, 2025. Planned Corrective Action: District staff took the following steps to immediately remedy this finding:  Entered and approved a journal entry in the FY24 general ledger to correct the indirect cost transfer out of Fund 510 and into Fund 570 as authorized under the program.  Submitted to ADE a request to open a 15‐915 data correction to submit a revised FY24 Annual Financial Report (AFR), Food Service AFR and School by School (AFR).  ADE opened the 15‐915 window, and Kyrene submitted all three revised AFRs.  ADE processed and approved all three AFRs.  Kyrene submitted all three revised AFRs to its governing board for approval on March 25, 2025.  FY25 opening fund balances were additionally corrected to reflect the changes approved in the revised AFRs. Kyrene remedied this finding as of February 18, 2025. Kyrene now employs a new, revised calculator tool which limits the amount of the food service contract expenses to $25,000 maximum annually. This worksheet will be used to calculate the maximum allowable indirect cost rate transfer from Fund 510 Food Services to Fund 570 Indirect Costs.

View Audit 348721 Questioned Costs: $1

Finding 537455 (2024-001)

Significant Deficiency 2024

Brac Usa, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332 § 200.501

Views of Responsible Officials and Planned Corrective Actions: We are committed to strengthening our internal controls and procedures to ensure full compliance with Uniform Guidance requirements. We also acknowledge that the audit waiver BRAC Bangladesh received from the USAID Mission in Bangladesh ...

Views of Responsible Officials and Planned Corrective Actions: We are committed to strengthening our internal controls and procedures to ensure full compliance with Uniform Guidance requirements. We also acknowledge that the audit waiver BRAC Bangladesh received from the USAID Mission in Bangladesh was not sufficient to exempt them from conducting a program-specific audit of the Department of State (BPRM) funded project, SPRMCO23CA0152. In response to the finding, BRAC Bangladesh has already conducted an audit of the project, which demonstrated that the financial statements and schedule of expenditures were free from material misstatements. Moving forward, we will amend our subagreement templates to include specific language around USG audit requirements, and the submission of audit reports will be included in the reporting section of the agreements. We will also update our Fiscal Policies and Procedures Manual to formalize the process for receiving and reviewing audit reports, and establishing follow-up procedures to resolve potential audit findings. We will also maintain clear documentation of the submission, review, and follow up of audits.

View Audit 348663

Finding 537433 (2024-005)

Significant Deficiency 2024

Little Eagle Grant School

SD

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Contact Person – Pedro Rosa, Business Manager Corrective Action Plan –Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase docu...

Contact Person – Pedro Rosa, Business Manager Corrective Action Plan –Management recommends all school personnel follow the purchase order process when making any purchases with school funding, as established by the School Board. Management has also started the practice of scanning all purchase documents onto every purchase transaction in order to eliminate the possibility of lost or misplaced documents. Completion Date – 06/30/2025

View Audit 348621

Finding 537431 (2024-004)

Significant Deficiency 2024

Little Eagle Grant School

SD

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Contact Person – Pedro Rosa, Business Manager Corrective Action Plan – Management recommends the school purchasers and purchasing supervisors use IRS De Minimus standards for all gifts, including door prizes. Management also recommends school personnel get proper approval before making any purchases...

Contact Person – Pedro Rosa, Business Manager Corrective Action Plan – Management recommends the school purchasers and purchasing supervisors use IRS De Minimus standards for all gifts, including door prizes. Management also recommends school personnel get proper approval before making any purchases with school funding. Completion Date – 06/30/2025

View Audit 348621 Questioned Costs: $1

Finding 537423 (2024-005)

Material Weakness 2024

Blackford County Schools

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2024-005 Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles and Allowable Activities Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425C, 84.425U Federal Award Numbers and...

FINDING 2024-005 Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles and Allowable Activities Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425C, 84.425U Federal Award Numbers and Year (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Person Responsible for Corrective Action: Chad Yencer - Superintendent Contact Phone Number: 765-348-7550 Views of Responsible Official: Agree Description of Corrective Action Plan: This was a singular occurrence where the rate for a remedial program was not approved by the BCS school board, and where the payments did not tie back to an allowable cost. This program and fund are no longer active. Anticipated Completion Date: Completed

View Audit 348618 Questioned Costs: $1

Corrective Action Plans

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