Corrective Action Plans

Finding 45822 (2022-004)

Significant Deficiency 2022

Project Safeguard

CO

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed and will d...

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed and will document any variances from the allowed wages in the grant agreement, and what is being submitted for reimbursement. The organization will review policies and implement an action plan based on the availability of limited staff. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: 06/01/2023

View Audit 41506

Finding 45821 (2022-005)

Significant Deficiency 2022

Project Safeguard

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed The organi...

Planned Corrective Action: The Organization has hired a full-time Finance Director who will monitor these matters more closely than under the previous structure. The Organization will also review the current controls to ensure a more robust review of quarterly reimbursements are performed The organization will review policies and implement an action plan based on the availability of limited staff. Name of Contact Person: BethAnne O?keefe, Finance Director Anticipated completion date: 06/01/2023

View Audit 41506 Questioned Costs: $1

Finding 45820 (2022-001)

Material Weakness 2022

Clover Park School District No. 400

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not...

Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District does not concur with the finding or questioned costs. SAO reviewed various types of documentation and chose not to accept any documentation presented by the District to even consider reducing questioned costs. The standard of documentation required by SAO to satisfy ?unmet? need in would have been hard to meet even if the District hadn?t been in the midst of a pandemic. The District has internal controls over asset inventory and provided equipment only to students and staff with unmet needs, and all costs were allowable, reasonable and necessary. We look forward to working with the FCC to resolve this finding and we appreciate the guidance that was provided by the FCC, as noted below. Guidance from the FCC Devices for remote learning could also be used at school. During the pandemic in Washington State we experienced times when classrooms, schools and or districts were closed by health department and state regulations because of outbreaks. Districts had to be prepared to support remote learning each day with constantly changing guidance on who was allowed to be in person. The following guidance from the Federal Communications Commission, titled ?Emergency Connectivity Fund Common Misconceptions?, ?Misconception #2: If schools have returned to in-class instruction for the upcoming school year, they are not eligible to participate. Answer: This is false. Equipment and services provided to students or school staff who would otherwise lack sufficient access to connected devices, and/or broadband internet access connection while off campus are eligible for Emergency Connectivity Fund Support.? From the Federal Communications Commission Order FCC-CIRC21-93-043021, question 77: ?We think schools are in the best position to determine whether their students and staff have devices and broadband services sufficient to meet their remote learning needs, and we recognize that they are making such decisions in the midst of a pandemic. We, therefore, will not impose any specific metrics or process requirements on those determinations.? And from question 53: ??we are sensitive to the need to provide some flexibility during this uncertain time. If those connected devices were purchased for the purpose of providing students?with devices for off-campus use consistent with the rules we adopt today, we will not prohibit such on-campus use.?

View Audit 41395 Questioned Costs: $1

Finding 45776 (2022-001)

Significant Deficiency 2022

Sheltercare

OR

Allowable Costs / Cost Principles § 200.430

Finding 2022-001 Management?s Response and Planned Corrective Actions: Management and staff responsible for the EARS (Activity Reports) process and grants/contracts billing oversight have reviewed the current process. The following will be either added to the process or completed to ensure accuracy...

Finding 2022-001 Management?s Response and Planned Corrective Actions: Management and staff responsible for the EARS (Activity Reports) process and grants/contracts billing oversight have reviewed the current process. The following will be either added to the process or completed to ensure accuracy of data on the billing worksheet. 1. Improve accuracy and timeliness of data through meeting and discussion with program managers and supervisors. Education for managers/supervisors will be conducted so they understand exactly what to review on each timesheet, the accuracy of the data compared to what is on the timekeeping software and that the timesheet is complete. They will help to develop processes on their end to ensure staff are completing these correctly. The process will be added to program manager and supervisor orientation training and checklist. 2. Currently, the staff member completing the EARS timesheet entry and billing workbook completes a double check of data and ensure every line of hours matches timekeeping software (not just the total hours) . This will be added to the procedure. 3. At the time of hire notification, payroll staff will send an email to Program Manager to request clarification if new staff member will be completing EARS (timesheet) and verification that new staff member has the form and has been trained. This will also be added to the Staff Member Orientation checklist completed by supervisors. 4. Every two weeks, after the payroll clerk has completed the EARS checklist, the controller will verify that every staff member timesheet has been received and new or terminated staff members are noted on the checklist. A second page will be created on the checklist to account for staff members who do not complete EARS. Any changes (new or termed staff) will be accounted for so that we have a complete list of who completes EARS and which staff members do not. 5. At the end of fiscal calendar, controller will notify payroll staff creating the Billing Backup report with the new Fringe calculation to be added to the workbook. Controller will verify the fringe number is correct in the workbook before any billing begins for the new fiscal year. Payroll staff member will also add to staff calendar to ensure that information is received when creating the spreadsheet for the new fiscal period. ? The name of the contact person(s) responsible for the corrective actions: Kathleen Broadhurst, Senior Director of Finance, Cathy Fisher, Controller, and Dorothy Conn, Payroll Administrator. ? The corrective action planned: See above comments ? The anticipated completion date: o The internal process in the finance department will be completed December 31, 2022. The Program Manager meeting and education will be conducted in January 2023.

View Audit 40574

Finding 45740 (2022-004)

Significant Deficiency 2022

Doane University

NE

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding 2022-004 Condition The University?s 2021 single audit reporting package was not submitted within the required timeframe. Corrective Action Plan Corrective Action Planned: Doane University is aware of the timeline required for single audit reporting package submission and will work closely wi...

Finding 2022-004 Condition The University?s 2021 single audit reporting package was not submitted within the required timeframe. Corrective Action Plan Corrective Action Planned: Doane University is aware of the timeline required for single audit reporting package submission and will work closely with the auditor to ensure that all documentation is submitted within the required timeframe. Doane University transitioned to a new audit firm for fiscal year ended June 30, 2022 to help ensure a smoother process. Name(s) of Contact Person(s) Responsible for Corrective Action: Julie Heyen, Controller Anticipated Completion Date: March 31, 2023 CFO February 27, 2023

View Audit 39674

Finding 45739 (2022-003)

Significant Deficiency 2022

Doane University

NE

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2022-003 Condition Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer?s internal control report for th...

Finding 2022-003 Condition Various key student financial assistance processes, such as monthly Direct loan reconciliations and drawdowns of federal funds, have been performed, but there is no evidence of documented reviews. In addition, it was noted that the servicer?s internal control report for the Perkins Loan Program was not reviewed. Corrective Action Plan Corrective Action Planned: In the fiscal year starting July 1, Doane University has implemented or changed processes to ensure management review and documentation of the review is saved. Name(s) of Contact Person(s) Responsible for Corrective Action: Julie Heyen, Controller Anticipated Completion Date: September 30, 2022 CFO February 27, 2023

View Audit 39674

Finding 45727 (2022-002)

Significant Deficiency 2022

Regional School Unit No. 1

ME

Allowable Costs / Cost Principles § 200.303

Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Deb...

Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 offers the following response to finding 2022-002 Regional School Unit 1 acknowledges that a discussion took place regarding this finding with two of the representatives from RHR Smith. Federal procurement procedure policies were discussed and the RSU agrees that the current policies in place could be strengthened in the future with regards to federal funds. RSU 1 requested that specific examples of the language be shared by the auditing firm to ensure stronger controls moving forward. There is a procurement policy in RSU 1 and it was shared with the auditing firm. RSU 1 disagrees with the statements in this deficiency that purchase orders and invoices were missing or incomplete and the unit is not following a consistent approval process over allowable expenses. All invoices and purchase orders that were requested were provided. The RSU 1 does not require a purchase order for services and in those situations a purchase order was not provided, but a signature was provided. There were invoices for tents in response to the pandemic that were emailed to the Facilities Director and then forwarded to the finance office that were not always signed before processing, but the approval was in the grant application and the expense was approved by the Superintendent on the accounts payable warrant. Based upon these actions, the RSU 1 disagrees with this finding.

View Audit 40164

Finding 45717 (2022-003)

Significant Deficiency 2022

Blue Rivers Area Agency on Aging

NE

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

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Agency has completed time studies for personnel who are allocated across multiple programs and will review documentation to ensure the time study data is applied consistent...

Finding 2022-003 Significant Deficiency in Internal Controls over Compliance for Allowable Costs Corrective Action Planned: The Agency has completed time studies for personnel who are allocated across multiple programs and will review documentation to ensure the time study data is applied consistently or updated when necessary to support the allocation. Documentation will be maintained to support the allocation methods. Anticipated Completion Date: June 30, 2023 Responsible Parties: The Agency?s Management and staff.

View Audit 40668

Finding 45678 (2022-001)

None 2022

Bethel School District No. 403

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). F...

This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Joanne Klein 516 176th Street E. Spanaway, WA 98387-8399 Corrective action the auditee plans to take in response to the finding: District will include federal prevailing wage rate clauses in all federal contracts. We will also obtain the weekly certified payroll reports. Anticipated date to complete the corrective action: 9/1/2023

View Audit 53745

Finding 45657 (2022-001)

Significant Deficiency 2022

America's Poison Centers

VA

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

Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to...

Views of Responsible Officials: America's Poison Centers has shifted its outsourced HR service provider effective September 15, 2023. The new firm has clearly been directed to proportionately allocate time based on the time sheet. The allocations will be reviewed by the outsourced accounting team to ensure that this has been executed upon. The CEO is responsible for overseeing both the new HR service provider and the outsourced accounting team and will ensure that this does not recur.

View Audit 51318

Finding 45650 (2022-004)

Material Weakness 2022

Susanna Wesley Family Learning Center, Inc.

MO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Contact Person: Marsha Keene-Frye, Chief Executive Officer Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Corrective Action: All disbursements will be reviewed and initial for approval before the disbursement....

Name of Contact Person: Marsha Keene-Frye, Chief Executive Officer Recommendation: All disbursements of the organization should have proper approval and support before the disbursement is made. Corrective Action: All disbursements will be reviewed and initial for approval before the disbursement. Invoices, timesheet or other supporting documentation will be included in the review process to decrease the likelihood of reoccurring. Proposed Completion Date: Immediately

View Audit 51317

Finding 45647 (2022-002)

Material Weakness 2022

Pleasant View Home, Inc.

KS

Questioned Costs Allowable Costs / Cost Principles

Pleasant View Home, Inc. Year Ended December 31, 2022 Corrective Action Plan Criteria or Specific Requirement ? During the testing of compliance for Federal Assistance Listing No. 93.498, U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund and American Rescue P...

Pleasant View Home, Inc. Year Ended December 31, 2022 Corrective Action Plan Criteria or Specific Requirement ? During the testing of compliance for Federal Assistance Listing No. 93.498, U.S. Department of Health and Human Services Direct Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, it was determined that the Corporation had incorrectly re-reported $249,380 in Period 2 expenses in the Period 4 submission, which resulted in overstating expenses claimed against PRF funds of $249,380. This resulted in a total of $249,380 of COVID-19 expenses that were charged and reported which were duplicative and/or unsupported (Reference number 2022-002) Views of Responsible Officials and Corrective Action Plan ? The Corporation continues to improve its understanding of the nuances within the guidance as it relates to charging and reporting direct expenses. Additionally, the Corporation continues to implement additional controls over future reporting periods to help ensure guidance is followed, which is being achieved through educational sessions and additional layers of review over future reporting periods to help ensure guidance is properly followed. It should be noted that while certain expenses were erroneously double counted, the Corporation had sufficient unused Lost Revenues to cover the use of these funds. Personnel Responsible ? Tod Ritcha, CFO Anticipated Completion Date ? Change is in process and full adoption is anticipated by September 30, 2023

View Audit 51315 Questioned Costs: $1

Finding 45646 (2022-002)

Significant Deficiency 2022

Leino Park Water District

MA

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

Finding 2022-002 Significant Deficiency in Internal Controls Over Compliance Condition: The District has not formalized written policies and procedures related to federal awards. Corrective Action Planned: The District has historically not received federal grant funds and had no previous requirement...

Finding 2022-002 Significant Deficiency in Internal Controls Over Compliance Condition: The District has not formalized written policies and procedures related to federal awards. Corrective Action Planned: The District has historically not received federal grant funds and had no previous requirements to implement this compliance item. Additionally, at this time, the District does not anticipate receiving any federal grant funds in the foreseeable future. In the future, if the District were to pursue requesting more federal grant funds, it will look to establish formalized, written policies relative to grant management. Anticipated Completion Date: November 1, 2028 Contact: Derek Knerr, Treasurer, Leino Park Water District

View Audit 51314

Finding 45626 (2022-001)

Significant Deficiency 2022

Northwest Regional Development Commission

MN

Allowable Costs / Cost Principles Significant Deficiency

2022-001 FINDING Contact Person ? Kalen Wiseth, Finance Director Corrective Action Plan ? The Organization will implement procedures to ensure that all expenses are approved and this approval documentation is maintained. Completion Date - Immediately

View Audit 40985

Finding 45566 (2022-005)

Significant Deficiency 2022

Suring Public School District

WI

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

Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for fed...

Allowable Costs The District understands the need to properly document internal control procedures for allowable costs in accordance with Uniform Guidance and State Single Audit Guidelines. In the future, the District will retain their documentation to support their allowable cost approval for federal and state grants.

View Audit 48008

Finding 45446 (2022-002)

Significant Deficiency 2022

West Carroll Parish School Board

LA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

MANAGEMENT?S CORRECTIVE ACTION PLAN: Once policies and procedures for individual procedures for the mentioned operations in 2022-01 above are implemented, the procedures for approval of payment should flow with more accuracy. These procedures will help to ensure proper internal controls over expense...

MANAGEMENT?S CORRECTIVE ACTION PLAN: Once policies and procedures for individual procedures for the mentioned operations in 2022-01 above are implemented, the procedures for approval of payment should flow with more accuracy. These procedures will help to ensure proper internal controls over expense approval and help to avoid noncompliance. Detailed policies for expense approval relating to federal programs will be updated. Policies for the mentioned procedures should be completed during the fiscal year ending June 30, 2023.

View Audit 50599

Finding 45439 (2022-001)

Significant Deficiency 2022

Vital Connections of the Midlands, Inc.

SC

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Management agrees with the recommendation that drawdown requests be reconciled to the general ledger and will implement this in the current fiscal year.

View Audit 45413

Finding 45395 (2022-002)

Material Weakness 2022

Edgerton Local School District

OH

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 39840

Finding 45388 (2022-006)

Significant Deficiency 2022

Northeastern Illinois University

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.441

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Inve...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Investigator in coordination with Grants and Contracts Office will frequently review expenditures charged to the grant and ensure expenses are allowable within federal requirements and grant agreement. In addition, the University already removed the questioned costs incorrectly charged to the grant. Contact person responsible for corrective action: Amie Jatta, Director of TRIO Student Support Services Anticipated Completion Date: 6/30/2023

View Audit 39839 Questioned Costs: $1

Finding 45387 (2022-007)

Significant Deficiency 2022

Northeastern Illinois University

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI team will consult with relevant units to submit accurate timesheets while waiting for official communication from the funder. MPIs will call a meeting within seven (7) business days after the NIH PO/GMS initial review of the carry-forward request. Circumstances of the current finding will be put in writing and saved in the grant files of our office as well as in the offices of GA, ORSP and HR. Contact person responsible for corrective action: Christina Ciercierski, Principal Investigator of CHICAGO CHEC Anticipated Completion Date: 3/21/2023

View Audit 39839

Finding 45349 (2022-002)

Significant Deficiency 2022

The Chidlren's Clinic, Serving Children and Their Families

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Response to 2022-002 We agree there were errors in the calculation of lost revenue. The PRF guidance on reporting changed/updated several times over the course of 2 years and some requirements were missed right before the reporting was due. However, the organization?s eligibility did not change an...

Response to 2022-002 We agree there were errors in the calculation of lost revenue. The PRF guidance on reporting changed/updated several times over the course of 2 years and some requirements were missed right before the reporting was due. However, the organization?s eligibility did not change and the funded amount was fully supported by the actual loss of revenue calculation required by DHHS. Management will closely monitor future grant reporting. Contact person responsible for corrective action: Eden Ballatan, CFO Anticipated Completion Date: 3/31/2023

View Audit 46929 Questioned Costs: $1

Finding 45348 (2022-003)

Material Weakness 2022

The Chidlren's Clinic, Serving Children and Their Families

CA

Allowable Costs / Cost Principles Cash Management

Response to 2022-003 Due to COVID-19, the completion of the capital project had been delayed several times beyond the original grant end date. The extension request was submitted before the end date of the grant ? December 31, 2021, however due to the year-end holiday season no response was receive...

Response to 2022-003 Due to COVID-19, the completion of the capital project had been delayed several times beyond the original grant end date. The extension request was submitted before the end date of the grant ? December 31, 2021, however due to the year-end holiday season no response was received in a timely manner. Hence, the organization identified 100% of the grant expenditures and drew down the remaining funds. After receiving clear guidance from the HRSA program manager, some funds were returned as advised and drawn later upon completion of the project. Management will closely monitor cash management requirements specified by each grant. Contact person responsible for corrective action: Eden Ballatan, CFO Anticipated Completion Date: 6/30/2023

View Audit 46929

Finding 45346 (2022-001)

Significant Deficiency 2022

Heart of West Michigan United Way

MI

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

Finding Number: 2022-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The corrective action plan in response to Finding 2021-001 was implemented on September 22, 2022; and therefore the fiscal year ended June 30, 2022 was complete...

Finding Number: 2022-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The corrective action plan in response to Finding 2021-001 was implemented on September 22, 2022; and therefore the fiscal year ended June 30, 2022 was complete before implementation of the corrective action plan, which is as follows: Case Managers, Quality Review and Agency Managers can see supporting documentation and review cases in real time. All cases are processed by Case Managers, who consult with Agency Managers on questions, and 100 percent of cases are quality reviewed by a team from CLA (an outsourced professional services firm specializing in grants management) prior to processing payment. As Heart of West Michigan United Way receives MSHDA written guidance updates, we continue to hold twice-weekly meetings with CERA Agency Managers to discuss the frequent changes to the MSHDA guidance in order to gain a full understanding of the program requirements and regulations. Information is then disseminated to Case Managers. We will continue to hold regular trainings for CERA Case Managers to ensure consistency in approach and understanding of required documentation and proper assistance calculation. CLA continues to conduct a quality review check of 100 percent of applications to enhance internal controls and oversight. Additionally, the CERA Program Manager completes random checks of assistance calculations and payments. Contact person responsible for corrective action: Gail Montgomery, Vice President of Finance Anticipated Completion Date: September 23, 2022

View Audit 44676 Questioned Costs: $1

Finding 45314 (2022-006)

Material Weakness 2022

Montgomery County

IN

Questioned Costs Subrecipient Monitoring Period of Performance § 200.1 § 200.211 § 200.303 § 200.458

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managi...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managing grants to see if any ALN changes. If so, new grant fund will be created. Anticipated Completion Date: 08/2023

View Audit 40738 Questioned Costs: $1

Finding 45308 (2022-007)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

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

2022-007 Special Education Cluster (IDEA) and COVID-19 Education Stabilization Fund Recommendation: The School Corporation should implement procedures and controls to ensure all disbursements have proper support and proper approval documented. Explanation of disagreement with audit finding:...

2022-007 Special Education Cluster (IDEA) and COVID-19 Education Stabilization Fund Recommendation: The School Corporation should implement procedures and controls to ensure all disbursements have proper support and proper approval documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will strengthen controls to ensure all federal grant expenditures have documentation of review and approval by a person knowledgeable of the grant requirements. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Corrective Action Plans

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