Corrective Action Plans

Finding 380754 (2023-001)

Material Weakness 2023

Huntsville School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Anticipated Completion Date: June 30, 2024

View Audit 295432 Questioned Costs: $1

Finding 380722 (2023-002)

Significant Deficiency 2023

Soledad Unified School District

CA

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

The Business Office, in coordination with the Human Resources Department, is developing a process to ensure timely reviews and approvals of employee time and effort charged to federal programs is documented on a periodic basis. The corrective action is expected to be implemented by June 30, 2024.

View Audit 295400

Finding 380684 (2023-007)

Significant Deficiency 2023

New American Association of Massachusetts, Inc.

MA

Allowable Costs / Cost Principles Reporting § 200.303

The Organization is implementing stronger procedures and controls surrounding payroll transactions. New procedures will be developed and implemented to ensure timely submission by employees, approval, and proper allocation of employees’ timesheet and related salary costs. The updated procedures, in ...

The Organization is implementing stronger procedures and controls surrounding payroll transactions. New procedures will be developed and implemented to ensure timely submission by employees, approval, and proper allocation of employees’ timesheet and related salary costs. The updated procedures, in part, will include: • Implementing a standard timesheet to be utilized by all employees which must be submitted by the employee, with sufficient evidence it was actually completed by an employee, by a predetermined date each pay period. • Requiring the timesheet to have written approval by a supervisor, or the Executive Director if there is no direct supervisor. • Developing a policy in which hourly employees must request and be approved to work overtime. • Requiring segregation of duties between key functions in the payroll process.

View Audit 295394

Finding 380648 (2023-005)

Material Weakness 2023

New American Association of Massachusetts, Inc.

MA

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303

As a result of the growth in the Organization and corresponding growth in the number and complexity of its state and federal contracts, the Organization has hired an experienced CFO to ensure the Organization remains in compliance with federal and state laws and regulations related to its contracts....

As a result of the growth in the Organization and corresponding growth in the number and complexity of its state and federal contracts, the Organization has hired an experienced CFO to ensure the Organization remains in compliance with federal and state laws and regulations related to its contracts. The newly hired CFO will seek to strengthen internal controls by updating written internal control and compliance policies and procedures and will ensure that the finance department adheres to the policies in place. The updated policies and procedures will develop controls to prevent the any further overbillings from occurring. These updated controls and policies, in part, will include developing a plan to track monthly revenues against expenses for its cost reimbursement contracts and to ensure that actual indirect costs billed for do not exceed actual indirect/overhead costs which could result in overbillings. The updated internal control and compliance policies and procedures will be in place to comply with 2 CFR Part 200 Subpart D § 200.303 and to comply with cost principles set forth in 2 CFR Part 200 Subpart E.

View Audit 295394

Finding 380603 (2023-002)

Material Weakness 2023

Survivor Empowerment Center

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Corrective Action Plan Finding No. 2023-002 – Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 220001 and 2020-V2-GX-0017 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalit...

Corrective Action Plan Finding No. 2023-002 – Salaries and Benefits Not Supported by Proper Time and Effort Documentation Federal Program: Crime Victim Assistance Project No: 220001 and 2020-V2-GX-0017 CFDA No: 16.575 Passed Through: Illinois Coalition Against Domestic Violence and Illinois Coalition Against Sexual Assault Federal Agency: U.S. Department of Justice Condition: During our testwork, we noted the following: • One employee’s timesheets did not reflect the correct allocation percentages determined by the Organization, • Five employees did not have a time and effort certification submitted during the 4th quarter of 2023, and • Two employee timesheets were not signed by the employee. Plan: The Survivor Empowerment Center, Inc. is currently in the process of training a new HR/Payroll Specialist and putting together a step-by-step checklist for completing payroll to ensure all steps are taken. This checklist includes a review of payroll by the Assistant Director. Anticipated Date of Completion: By March 13, 2024 – the next payroll. Name of Contact Person: Susan Hicks, Assistant Director

View Audit 295367

Finding 380594 (2023-008)

Material Weakness 2023

Madison-Grant United School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-008 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed Summary of Finding: Material Weakness The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safe...

FINDING 2023-008 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed Summary of Finding: Material Weakness The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safely reopen and sustain the safe operation of schools, and to address the impact of the coronavirus pandemic on the nation’s students. States were required to subgrant a portion of their ESSER allocation to local educational agencies (LEA). Prior to LEAs receiving their respective subgrants, LEAs were required to complete an application for ARP ESSER funding, which was submitted to the Indiana Department of Education (IDOE), the pass-through entity for approval. The application included a district level budget identifying how the LEA intended to spend program funds. The School Corporation did not have internal controls in place over payroll disbursements charged to the ESSER grant funds. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Quarterly grant meetings will be held between the CFO, Deputy Treasurer, and Grant writer. This will ensure compliance requirements continue to be met. The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024

View Audit 295346

Finding 380589 (2023-007)

Material Weakness 2023

Madison-Grant United School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2023-007 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronav...

FINDING 2023-007 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safely reopen and sustain the safe operation of schools, and to address the impact of the coronavirus pandemic on the nation’s students. States were required to subgrant a portion of their ESSER allocation to local educational agencies (LEA). Prior to LEAs receiving their respective subgrants, LEAs were required to complete an application for ARP ESSER funding, which was submitted to the Indiana Department of Education (IDOE), the pass-through entity for approval. The application included a district level budget identifying how the LEA intended to spend program funds. The School Corporation did not have internal controls in place over payroll disbursements charged to the ESSER grant funds. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Quarterly grant meetings will be held between the CFO, Deputy Treasurer, and Grant writer. This will ensure compliance requirements continue to be met. The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024

View Audit 295346 Questioned Costs: $1

Finding 380575 (2023-005)

Material Weakness 2023

Madison-Grant United School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides grant to states, and through them to Local Educ...

FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters The Individuals with Disabilities Act (IDEA) Special Education – Grants to States program provides grant to states, and through them to Local Educational Agencies (i.e. the School Corporation), to assist them in providing special education and related services to eligible children with disabilities ages 3-21. IDEA’s Special Education – Preschool Grants program provides grants to states, and through them to LEAs to assist them in providing special education and related services to children with disabilities ages three to five and, at the state’s discretion, to twoyear- old children with disabilities who will turn three during the school year. The School Corporation did not have internal controls in place over payroll disbursements made from the special education funds. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-661-8807 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Quarterly grant meetings will be held between the CFO, Deputy Treasurer, and Grant writer. This will ensure compliance requirements continue to be met. The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024

View Audit 295346 Questioned Costs: $1

Finding 380557 (2023-002)

Material Weakness 2023

Madison-Grant United School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430

FINDING 2023-002 Finding Subject: Child Nutrition Cluster – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters A cash reimbursement is provided to the School Corporation based on meals served under the School Breakfast Program, National School Lunch Program, and Sum...

FINDING 2023-002 Finding Subject: Child Nutrition Cluster – Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Other Matters A cash reimbursement is provided to the School Corporation based on meals served under the School Breakfast Program, National School Lunch Program, and Summer Food Service Program for Children. The cash reimbursement is to be used for the benefit of the food service program. The School Corporation did not have internal controls in place over payroll disbursements charged to the food service program. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024.

View Audit 295346 Questioned Costs: $1

Finding 380556 (2023-002)

Significant Deficiency 2023

School Town of Highland

IN

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

FINDING 2023-002 Subject: COVID-19 Education Stabilization Fund – Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Number: S425U210013 Compliance Requirement: Allowable Costs Audit Findings...

FINDING 2023-002 Subject: COVID-19 Education Stabilization Fund – Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Number: S425U210013 Compliance Requirement: Allowable Costs Audit Findings: Significant Deficiency Condition: The School Corporation did not have internal controls in place to ensure that the School Corporation complied with the allowable cost requirements. The School Corporation did not have adequate procedures in place to ensure that the expenditures charged to the grant were accurate and pertained to the Education Stabilization Fund. Context: The School Corporation requested a transfer of $54,886 from the School Lunch Fund to the Education Stabilization Fund to cover costs incurred for Grab & Go meals as a result of the COVID-19 Pandemic. Upon review of the supporting detail, the actual amount of expenditures for the Grab & Go meals was $30,293, resulting in over reporting of receipts in the amount of $24,593. This was due to a clerical error made by management that was not caught in the review process. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will transfer the over expenditure of $24,593 from the School Lunch Fund to the Education Stabilization Fund to correct the error. To make sure this type of error does not occur in the future; the district will change our internal control procedures to have a second person review and sign the transfer prior to entering the transfer into the financial software to ensure accuracy. Responsible Party and Timeline for Completion: The CFO will enter the corrective transfer and have it reviewed and signed off on by the Deputy Treasurer prior to February 29, 2024.

View Audit 295343 Questioned Costs: $1

Finding 380555 (2023-001)

Significant Deficiency 2023

School Town of Highland

IN

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

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2023 FINDING 2023-001 Subject: Special Education Cluster (IDEA) – Earmarking Federal Agency: Department of Education Federal Program: Special Education Preschool Grants Assistance Listing Number: 84.173 Federal Award Number: 22619-043-PN01 Co...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2023 FINDING 2023-001 Subject: Special Education Cluster (IDEA) – Earmarking Federal Agency: Department of Education Federal Program: Special Education Preschool Grants Assistance Listing Number: 84.173 Federal Award Number: 22619-043-PN01 Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The School Corporation is a member of the Northwest Indiana Special Education Cooperative (Cooperative). During fiscal year 2022-2023, the Cooperative operated the special education program and spent the federal money on behalf of all its members. As the grant agreement was between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The Non-Public Proportionate Share expenditures for the 22619-043-PN01 grant award could not be verified for the individual member schools. Total grant expenditures were posted as expended. The non-public proportionate share expenditures were determined by applying a percentage to the non-public school budgeted expenditures. As such, we were unable to identify if the minimum amount per the grant award was expended and properly reported to IDOE as required. The lack of internal controls was isolated to the 22619-043-PN01 grant award. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As a member of the Northwest Indiana Special Education Cooperative (NISEC), Highland reported their proportionate share based on a percentage of expenditures and had successful audits in doing so. When Highland was notified that this process was no longer acceptable, we immediately implemented an internal control process with NISEC which included a detailed reporting of staff work hours for nonpublic schools related to only our school corporation. The report is then reviewed and signed by the NISEC staff working for the nonpublic school and their supervisor. The employee detailed time and effort report is then provided to the NISEC finance department for a second review and signature before being reported to payroll. NISEC payroll then charges the proportionate share to the IDEA Part B and the Special Education Pre-School grants in the payroll system bi-weekly based on the time and effort report pertinent to just Highland. The time and effort reports are then used to submit the reimbursements request to the Department of Education for Highland’s proportionate share. Additionally, any IDEA Part B nonpublic material expense is broken out in detail with Highland’s proportionate share for approval by the NISEC finance office prior to vendor payment and the reimbursement request is submitted to the Department of Education. Responsible Party and Timeline for Completion: Federal regulation requires name and title of person overseeing corrective action plan and anticipated completion date. Peyton Gilmore, NISEC CFO, indicated that NISEC stopped reporting nonpublic proportionate share expenditures by percentages as of the 2022/2023 school year. An internal control procedure to report nonpublic proportionate share expenditures by detailed time and effort work of expenditures was implemented as of September 2022.

View Audit 295343

Finding 380554 (2023-001)

Significant Deficiency 2023

Uc Healthcare System

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2023 Finding 2023-001 – A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; H. Period of Performance Identification of the federal program: Federal Agency: U....

Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2023 Finding 2023-001 – A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; H. Period of Performance Identification of the federal program: Federal Agency: U.S. Department of Homeland Security Federal Program: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-Through Entity: Ohio Emergency Management Agency Summary of finding: UC Health did not retain supporting documentation over key aspects of its internal review and approval processes for overtime labor hours that were not directly approved by employee managers. For a portion of overtime labor costs reimbursed under the program, UC Health did not retain sufficient documentation to evidence execution of internal controls that support compliance with the terms and conditions (T&Cs) of specific projects. While management has processes in place to review overtime labor costs for compliance, evidence of all key aspects and conclusions of these reviews was not consistently retained. Planned corrective action: Management agrees with this finding and the need to update documentation policies and procedures to evidence review of compliance with program requirements. Anticipated completion date: September 30, 2024 Responsible contact person: Michael Wiedeman, Vice President and Controller

View Audit 295340

Finding 380553 (2023-003)

None 2023

Kimball County

NE

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.425

Program: AL 20.509 – Formula Grants for Rural Areas and Tribal Transit Program – Allowability Corrective Action Planned: The transit will work with NDOT and FTA to ensure cost allocations have proper documentation. Any items that may not seem clear cut will be reviewed by NDOT or mobility managemen...

Program: AL 20.509 – Formula Grants for Rural Areas and Tribal Transit Program – Allowability Corrective Action Planned: The transit will work with NDOT and FTA to ensure cost allocations have proper documentation. Any items that may not seem clear cut will be reviewed by NDOT or mobility management for feedback on the appropriateness of the expense reimbursement. Anticipated Completion Date: June 30, 2024 Responsible Party: Christy Warner, Transit Administrator

View Audit 295337 Questioned Costs: $1

Finding 380498 (2023-003)

Material Weakness 2023

The Children's Home of Poughkeepsie, Inc.

NY

Allowable Costs / Cost Principles § 200.403

Planned Corrective Action: With the transition to a new CFO, allowable costs are now reviewed on a weekly basis, in addition to a year-to-date review being done weekly, by award.

View Audit 295260

Finding 380489 (2023-003)

Material Weakness 2023

Lanesville Community School Corporation

IN

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the find...

Finding 2023-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will review all food service payroll charges to ensure only payroll related to food service duties is charged to the child nutrition cluster program. Anticipated Completion Date: April 2024

View Audit 295238 Questioned Costs: $1

Finding 380451 (2023-001)

Material Weakness 2023

Northern Cambria School District

PA

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

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 complianc...

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 during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for future applicable capital purchases.

View Audit 295236 Questioned Costs: $1

Finding 377377 (2023-001)

Significant Deficiency 2023

Golden Triangle Regional Airport Authority

MS

Allowable Costs / Cost Principles Cash Management

Additional controls related to reporting will be implemented by management.

View Audit 295180

Finding 377362 (2023-004)

Significant Deficiency 2023

Tri-County Community Action Partnership, Inc.

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Head Start - AL #93.6000 Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit...

Head Start - AL #93.6000 Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We implement a policy to ensure review and approval of cost allocations. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2024

View Audit 295153

Finding 377334 (2023-001)

Material Weakness 2023

West Lafayette Community School Corporation

IN

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

FINDING 2023-001 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The School Corporation did not have internal controls in place to ensure that the Greater Lafayette Area Special Services Cooperative complied with the earmarking requirements. The Cooperative did not...

FINDING 2023-001 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The School Corporation did not have internal controls in place to ensure that the Greater Lafayette Area Special Services Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for nonpublic school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Contact Person Responsible for Corrective Action: Lissa Stranahan, GLASS Director and Michelle Cronk, CFO of West Lafayette Schools Contact Phone Number and Email Address: Lissa Stranahan Michelle Cronk 765-771-6013 765-746-1602 lstranahan@lsc.k12.in.us cronkm@wl.k12.in.us Views of Responsible Officials: We concur with the finding for earmarking. GLASS did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure nonpublic school expenditures were appropriately identified and reported. The methodology used by the Cooperative to monitor non-public proportionate share expenditures was based upon a percentage for each school corporation that comprises the Cooperative rather than basing the expenditures off of the grant award for each non-public school within the geographical boundaries of the school corporations. While all proportionate share funds were expended, it was problematic in determining if the minimum amount per the grant awards was expended and properly reported prior to July 1, 2023. Description of Corrective Action Plan: The former Director of GLASS retired June 30, 2023. Upon hire on July 1, 2023, the new director immediately implemented measures to correct the previous methodology used at GLASS. Non-public proportionate share funds are identified and reported based upon the grant award for each school corporation. The expenditures are based upon the geographical location of the non-public school and the corresponding public school corporation, not based upon the “home” school corporation of the student. The school corporation will review the methodology used to calculate non-public proportionate share on the grant applications to ensure that the correct methodology is used. Anticipated Completion Date: The corrective action was already put into place on July 1, 2023. The audit finding reflects the previous grant cycle prior to the action taken.

View Audit 295131

Finding 377326 (2023-001)

Significant Deficiency 2023

Champaign-Urbana Public Health District

IL

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

Corrective Action Plan Payroll will need send out a reminder email to Directors and Coordinators with a list of employees with timesheets not yet approved as of 2:45pm on the date approvals are due. Automatic approval will be delayed util 4:00pm to allow the payroll accountant more time to follow-up...

Corrective Action Plan Payroll will need send out a reminder email to Directors and Coordinators with a list of employees with timesheets not yet approved as of 2:45pm on the date approvals are due. Automatic approval will be delayed util 4:00pm to allow the payroll accountant more time to follow-up with Directors/Coordinators, if employees remain unapproved at 3pm. Directors and Coordinators will review, have time sheets corrected and approved by 3pm on the date approvals are due. Responsible Person for Corrective Action Plan Amanda Knight, Director of Finance, and Brandon Meline, Director of Maternal & Child Health. Implementation Date of Corrective Action Plan 02/09/2024

View Audit 295128

Finding 377316 (2023-004)

Material Weakness 2023

South Ripley Community School Corporation

IN

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

FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: The Non-Public Proportionate Share expenditures for the 21611-048-PN01 grant award could not be verified for the individual member schools. The non-public school share funds for the participating memb...

FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) – Earmarking Summary of Finding: The Non-Public Proportionate Share expenditures for the 21611-048-PN01 grant award could not be verified for the individual member schools. The non-public school share funds for the participating member schools were allocated based on the yearly budget for certified staff instead of time charged to the non-public schools. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required. Contact Person Responsible for Corrective Action: Lana M. Miller Contact Phone Number and Email Address: Phone Number-812-689-6282 Email- lmiller@sripley.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: INDIANA STATE BOARD OF ACCOUNTS 31 Expenses for non-public schools are tracked and charged to the appropriate corporation. Staff record time spent at each non-public school, sign and date the form and turn it into the treasurer. The expenses are then moved to the correct expense line on the grant after receiving this information. Materials that are purchased are charged to the correct expense account when paid. ROD’s treasurer will prepare a report showing compliance with the earmarking requirement on a monthly basis. These reports will be provided to the ROD board for review, and our Superintendent is a member of that board. Anticipated Completion Date: July 1, 2023

View Audit 295114

Finding 377306 (2024-003)

Material Weakness 2023

The Center for Rural Affairs

NE

Allowable Costs / Cost Principles

Center management will develop a new process for biennial analysis of the self-insurance health insurance reserve level. The process will identify and justify reserve levels in excess of claims submitted and adjudicated but not paid; submitted but not adjudicated; and incurred but not submitted. The...

Center management will develop a new process for biennial analysis of the self-insurance health insurance reserve level. The process will identify and justify reserve levels in excess of claims submitted and adjudicated but not paid; submitted but not adjudicated; and incurred but not submitted. The process will inform self-insurance funding levels to ensure reserves remain justifiable.

View Audit 295112

Finding 377303 (2023-004)

Significant Deficiency 2023

Floyd County Medical Center

IA

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN #420868216 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activitie...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN #420868216 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: The Hospital claimed expenses in the HHS special report for Period 4 that were related to services to be performed after the period of availability. Responsible Individuals: Craig Carstens, CFO Corrective Action Plan: Management agrees with the findings. Management will ensure that all expenses claimed are properly documented and supported by appropriate documentation, including invoices, receipts, and service agreements. Management will provide training and education to relevant staff members responsible for preparing and submitting expense claims to ensure they understand the period of availability and the importance of accurate reporting. Management will implement controls and procedures to prevent similar errors in the future. This may include implementing a review process for expense claims to ensure compliance with reporting requirements. Management will communicate the importance of accurate reporting and adherence to reporting equirements to all relevant staff members. Emphasize the impact of inaccurate reporting on the hospital's reputation and compliance status. Management will Establish a system for ongoing monitoring and oversight of expense reporting processes to identify and address any issues or discrepancies in a timely manner. Anticipated Completion Date: 2/26/2024.

View Audit 295111

Finding 376055 (2023-002)

Material Weakness 2023

Batesville Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund – Allowable Cost/Cost Principles Summary of Finding: Time and Effort logs were not maintained for grant Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Offic...

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund – Allowable Cost/Cost Principles Summary of Finding: Time and Effort logs were not maintained for grant Contact Person Responsible for Corrective Action: Todd Nobbe Contact Phone Number: 812-934-2194 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will have the individuals paid by this grant complete time and effort documentation for the grant. Documentation will be kept for the audit. Completion Date: Immediately 2/26/2024

View Audit 295088 Questioned Costs: $1

Finding 376054 (2023-001)

Significant Deficiency 2023

Mental Health America of Northern Kentucky and Southwest Ohio

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400

Re: Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-001 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Mental Health...

Re: Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-001 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Mental Health America, Northern Kentucky and Southwest Ohio agrees with the audit finding. Corrective Action: Mental Health America, Northern Kentucky and Southwest Ohio will prepare written procedures governing the expenditures of Federal Funds. Name of Contact Person:Elizabeth Atwell, Executive Director eatwell@mhankyswoh.org (513)721-2910 Projected Completion Date: On or before June 30, 2024

View Audit 295087

Corrective Action Plans

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