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Corrective Action Plans

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County of Del Norte
CA
School Nutrition Programs Cash Management Reporting
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement...
COUNTY OF DEL NORTE CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2022 FROM: Clinton Schaad, Auditor-Controller SUBJECT: Response to Audit finding 2022 2022-001 Management Response The County agrees with the finding that the Probation Department was delayed in the billing for reimbursement as it relates to the National School Lunch Program. The County (Probation Department) is required to submit for reimbursement within 60 days following the last day of the month covered by the claim. Unfortunately due to staffing issues the Probation Department had to submit a late billing in June. This was the only billing that was past the 60 day required billing timeframe. Fortunately, this was the first and only time this has happened with this program. This delayed billing did not have any financial impact on the reimbursed amounts. The County Auditor-Controller has reached out to the Probation Department to discuss the cause of this delayed billing. If the Probation Department faces decreased staffing to the point they are delayed on program billings in the future the Auditor-Controller will assist as needed. Anticipated Completion date This corrective action plan has already been put in place. Responsible party Ultimately the County as an entity is responsible for all program activities but his particular program is 100% managed by the County Probation Department both fiscally and programmatically.
View Audit 51575
Northwest Ohio Voa Living Center, Inc. (corason Place)
LA
HUD Housing Programs Cash Management Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 15, 2022
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to submit to HUD. Completion Date: August 15, 2022
View Audit 46621
No/aids Task Force D/b/a Crescentcare
LA
Allowable Costs / Cost Principles Cash Management Material Weakness
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible fo...
2022-001 Reporting Corrective action planned: Management hired a CFO who will provide an additional review to ensure and confirm that grant reports reconcile to the general ledger prior to the grant report being submitted. Anticipated completion date: November 30, 2022 Contact person responsible for corrective action: Annette LeBlanc, CFO
View Audit 46612
Finding 47299 (2022-001)
Significant Deficiency 2022
Henry County Medical Center
TN
Cash Management Reporting
2022-001 Recommendations: Policies and procedures over federal grant reporting be modified to ensure reports are prepared using complete and accurate information. Management should consider adjusting lost revenue calculations in future HRSA reporting periods. Actions: Henry County Medical Center...
2022-001 Recommendations: Policies and procedures over federal grant reporting be modified to ensure reports are prepared using complete and accurate information. Management should consider adjusting lost revenue calculations in future HRSA reporting periods. Actions: Henry County Medical Center owns a Rural Health Clinic and receives additional reimbursement from the State of Tennessee for treatment of Medicaid patients. This additional reimbursement is reported on internal financial statements as ?Other Operating Revenue.? When HRSA reporting was prepared these funds were not included as part of Net Patient Revenue thus impacting the loss of revenue calculation. HRSA reporting will be adjusted to reflect these additional payments as part of the loss of revenue calculation at the next HRSA reporting period date of March 31, 2023.
View Audit 51531
Carolina College of Biblical Studies
NC
Student Financial Aid Cash Management Reporting
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: ...
FINDING 2022-002 ? COD Disbursement Dates Program Name: Federal Direct Student Loan Program Federal Pell Grant Program AL# and Program Expenditure: 84.268 ($451,732) 84.063 ($279,693) Award Number: P268K227533 P063P217533 Federal Award Year: July 1, 2021 to June 30, 2022 Questioned Costs: $-0- Condition Found: The Common Origination and Disbursement System (?COD?) disbursement date did not agree with the disbursement date on accounts for five of the eight students receiving Federal Direct Loans and ten of the fourteen students receiving Federal Pell Grant funds in our sample. A total of twelve students were affected by this finding. Corrective Action Plan: The Vice President of Finance corrected the disbursement dates for the students in question in October 2022. Going forward, the Student Financial Aid Office and Business Office will coordinate the drawdown of funds, reporting to COD, and posting to student accounts. Anticipated Completion Date: The corrective action was completed in October 2022. Contact Person: Stephanie Dickerson, Registrar/Financial Aid 910-323-5614
View Audit 47703
Tecumseh Public Schools
MI
Cash Management School Nutrition Programs Subrecipient Monitoring
Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Se...
Tecumseh Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended June 30, 2022 District contact person: Kelli Glenn, Director of Business Services The findings from the June 30, 2022 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Question Costs Finding 2022-001 ? Significant Deficiency Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment.
View Audit 41272
Finding 47213 (2022-002)
Material Weakness 2022
Proviso Area for Exceptional Children
IL
Allowable Costs / Cost Principles Cash Management Equipment & Real Property Management
Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 r...
Proviso Area for Exceptional Children ? District SEJA 803 CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS Year ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District claimed $76,017 of expenditures related to supplies and equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not incurred by the District until July/August 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. The Staff Accountant will verify the expensed items were received and paid, print the support, and have the Business Manager/CSBO sign the report for reimbursement. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Dr. Sherry Reynolds-Whitaker Management Response: See above
View Audit 53507
Finding 47202 (2022-001)
Significant Deficiency 2022
Santa Monica New Hope Courtyard Apartments 122-Hd046-Wpd-Np
CA
Questioned Costs HUD Housing Programs Special Tests & Provisions
Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telep...
Name of auditee: Santa Monica New Hope Courtyard Apartments HUD auditee identification number: 122-HD046-WPD-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2022 CAP prepared by Name: Christien Tran Position: Management agent representative Telephone number: 323-838-8556 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition # 2022-001 Comments on Finding and Recommendation: The Corporation's required deposit of $34,324 to the residual receipts account per the June 30, 2021 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Action(s) taken or planned on the finding: Management deposited $34,324 into the residual receipts fund on November 8, 2021.
View Audit 53554 Questioned Costs: $1
University of Pennsylvania
PA
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.207 § 200.305
The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that ...
The University is currently following and believes it is in compliance with the cash management regulations as written in 2 CFR Part 200.305(b) which require the organization to minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. We understand that variations remain in the interpretation of the cash management compliance requirement. For example, on October 20, 2017, the Council On Governmental Relations (COGR) wrote a letter to the Office of Financial Management expressing concern that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management as currently written in 2 CFR Part 200.305(b). COGR?s position is that the Compliance Supplement should be revised to conform with the cash management requirements as written in 2 CFR 200.305(b). The University agrees with COGR?s position and believes the language in the Compliance supplement leads to an unrealistic and unreasonable administrative burden for universities and possibly a reconfiguration of smoothly running electronic process or a complete replacement of electronic processes with an inefficient, manual one in efforts to ensure each vendor has been paid prior to requesting reimbursement from the sponsoring agency. The University will continue to monitor the OMB interpretation of the Cash Management requirements. For FY22, we note that the overall number of exceptions has decreased. Furthermore, the payments identified as exceptions in the FY22 audit were almost all made to vendors within our institutional standard terms of net 45 days, with the exception of 1 which was made 51 days after the request for reimbursement. The Office of Research Services remains committed to ensuring that the federal government is not unfairly disadvantaged by our processes. To that end, during the fall of 2022, the University implemented certain enhancements to further minimize the time lapse between request for reimbursement from sponsoring agencies and vendor payment. A custom process was implemented in the University?s financial system to update payment terms to `immediate? for vendor invoices on Line of Credit sponsored awards. In addition, the University added a new metric to the reporting dashboard for its Procure-to-Pay system to specifically highlight Purchase Order invoices for sponsored awards which were on hold, to assist the university business and grant managers in prioritizing the resolution of those holds preventing 2 invoices on sponsored awards from being paid immediately. We expect to see the impact of these enhancements in the FY23 audit.
View Audit 53797
Finding 47184 (2022-002)
Significant Deficiency 2022
Broad Top Township
PA
Internal Control / Segregation of Duties Cash Management Reporting
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction proc...
The Township understands the potential effects of the condition described above but agrees that it would not be cost beneficial to hire additional personnel in order to provide for more adequate segregation of duties at this time. The Board continues to closely monitor the financial transaction process; and has in place a number of control procedures over the financial transaction process to provide for as much segregation of duties as is possible given the size of the Township?s staff. At their monthly public meetings, the three Township Supervisors personally review and formally approve the list of all bills proposed for payment and each month?s complete financial statements. The Township has in place a requirement that two authorized signatures are required on all check, and at least one member of the Board must personally sign all checks issued by the Township. In addition, the Township Treasurer is bonded. The Board intends to continue its close involvement in, and oversight over, the financial transaction process.
View Audit 52823
Finding 47178 (2022-001)
Material Weakness 2022
Mercy Haven Inc.
NY
Cash Management HUD Housing Programs Reporting
Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.
Material Weakness ? Internal Control over Compliance & Compliance Testing The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward.
View Audit 52449
Finding 47164 (2022-002)
Significant Deficiency 2022
Mount Pleasant Good Samaritan Hsg Dba Mt Pleasant Place 075-11072-Ref
SD
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal contro...
Finding 2022-002 Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Section 223(f) Mortgage Insurance for the Purchase of Refinancing of Existing Multifamily Housing Projects Federal Financial Assistance Listing #14.155 Finding Summary: The Project?s internal control process requires approval of timesheets. During testing, there was one instance where an employee?s timesheet was not approved and one instance where an employee?s timesheet was approved after payroll; however, we were unable to determine whether the review occurred within a reasonable amount of time after the payroll period. Responsible Individuals: Lana Walter, Manager, Regional Affordable Housing and Matt Sieler, Supervisor Accounting Corrective Action Plan: We will review our procedures with applicable employees to ensure compliance with designed controls. Anticipated Correction Date: January 31, 2022
View Audit 47723
Finding 47135 (2022-003)
Significant Deficiency 2022
Eagle Ridge Academy
MN
Reporting Allowable Costs / Cost Principles Cash Management
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Exp...
2022-003 Child Nutrition Cluster ? Assistance Listing No. 10.553 and 10.555 Recommendation: We recommend that the School implement formally documented procedures and controls in relation to the required child nutrition cluster CLiCS reports, to ensure they are completed accurately going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Operations Manager will verify that the numbers of meals served matches the number inputted into CLICS is accurate. Operations Manager with verify monthly by checking Infinite Campus against the meals served spreadsheet prior to submitting for reimbursement. Reimbursement claim has been corrected with MDE. Name(s) of the contact person(s) responsible for corrective action: Karen Conner Planned completion date for corrective action plan: 2/1/2023
View Audit 51796
Finding 47114 (2022-004)
Significant Deficiency 2022
Nebraska Indian Community College
NE
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking
2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement wi...
2022-004 Assistance to Tribally Controlled Community Colleges and Universities ? Assistance Listing No. 15.027 Recommendation: We recommend that the College implement a process for tracking program income and returning the funds in accordance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has taken corrective action by seeking guidance and preferred treatment of advance draws. The College has implemented a process to track interest earned on advance draws and plans to utilize such earnings in accordance with the guidance obtained from the granting agency. Name of the contact person responsible for corrective action: Shona Campbell, Business Office Director Planned completion date for corrective action plan: June 30, 2023
View Audit 51287
Finding 47096 (2022-003)
Material Weakness 2022
Community Consolidated School District No. 21
IL
Questioned Costs Cash Management Equipment & Real Property Management § 200.516
Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 003 Condition: During our audit testing we noted that the District submitted a claim through SPI invoicing for 2,200 lap...
Community Consolidated School District 21 05-016-0210-04 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022- 003 Condition: During our audit testing we noted that the District submitted a claim through SPI invoicing for 2,200 laptops ($858,814 in equipment) that exceeded the allowable amount of equipment for reimbursement through the Emergency Connectivity Fund to satisfy the District's unmet need. Plan: Management will develop a process with the Information Services Department to determine that the District is meeting all grant requirements, including measuring unmet need, in order to fully comply with the terms and conditions of a funding vehicle. Anticipated Date of Completion: 6/30/2023 Assistant Superintendent of Finance & Operations/CSBO Management Response: See above
View Audit 48515 Questioned Costs: $1
Finding 47093 (2022-002)
Significant Deficiency 2022
West Oakland Health Council
CA
Cash Management Reporting
2022-002 Compliance Over Reporting Name of Contact Person: Liz McMullen, CFO Corrective Action: West Oakland Health Council agrees with the recommendation and has taken steps to correct these errors by implementing controls to make sure the audit is filed timely. Proposed Completion Date: Ju...
2022-002 Compliance Over Reporting Name of Contact Person: Liz McMullen, CFO Corrective Action: West Oakland Health Council agrees with the recommendation and has taken steps to correct these errors by implementing controls to make sure the audit is filed timely. Proposed Completion Date: June 30, 2023
View Audit 41539
Ferriday Place Ii, Inc.
LA
Questioned Costs HUD Housing Programs Cash Management
Management will deposit $4,198 into the Project?s Reserve for Replacement account by December 31, 2022.
Management will deposit $4,198 into the Project?s Reserve for Replacement account by December 31, 2022.
View Audit 52834 Questioned Costs: $1
Finding 47057 (2022-002)
Significant Deficiency 2022
Georgia Association for Primary Healthcare
SC
Cash Management
Corrective Action Plan In Finding 2022-2, it was noted that the Organization had several drawdowns that elapsed the time between transfer of funds and disbursement. Management recognizes the importance of complying with grant guidelines. In response to Finding 2022-1, Management has hired a new acco...
Corrective Action Plan In Finding 2022-2, it was noted that the Organization had several drawdowns that elapsed the time between transfer of funds and disbursement. Management recognizes the importance of complying with grant guidelines. In response to Finding 2022-1, Management has hired a new accountant and Revenue Cycle Manager 5/1/2023; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are in compliance with grant agreements. Dr. Rena M. Douse Chief Executive Officer J.C. Lewis Primary Health Care Center
View Audit 50056
Finding 47046 (2022-002)
Material Weakness 2022
City of Minneapolis
MN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Commu...
Finding Number: 2022-002 Finding Title: Activities Allowed and Unallowed, Allowable Costs/Cost Principles, and Period of Performance Program: 21.023 COVID-19 ? Emergency Rental Assistance Program Name of Contact Person Responsible for Corrective Action: Jamie Radel, Senior Project Coordinator, Community Planning and Economic Development Corrective Action Planned: City staff will review invoices in conjunction with itemized documentation to support the expenditure prior to payment. Anticipated Completion Date: December 31, 2023
View Audit 47697
Finding 47023 (2022-001)
Significant Deficiency 2022
Santa Paula Unified School District
CA
Questioned Costs School Nutrition Programs Subrecipient Monitoring
For the 2021-22 school year, the District failed to correctly allocate expenditures to the CACFP accounts. In order to correct this action for the 2022-23 School Year, the Director of Fiscal Services will work with the Director of Child Nutrition to reconcile each program and complete the Cost Alloc...
For the 2021-22 school year, the District failed to correctly allocate expenditures to the CACFP accounts. In order to correct this action for the 2022-23 School Year, the Director of Fiscal Services will work with the Director of Child Nutrition to reconcile each program and complete the Cost Allocation Worksheet. The District utilizes a direct cost vending agreement, which will allocate costs in an allowable manner. The Director of Fiscal services will be responsible for making the transfer of expenditures from the NSLP accounts to the CACFP accounts. The Director of Child Nutrition will verify the transfers have been completed correctly befor the books are closed. Contacts: Kevin Olson, Lori Toms(Director of Fiscal Services), and Suzanne Stamp(Director of Child Nutrition).
View Audit 46533 Questioned Costs: $1
Austin Bluff Apartments
TX
HUD Housing Programs Cash Management Reporting
CANTON PROPERTIES, INC. Corrective Action Plan Name of auditee: Canton Properties, Inc. d/b/a Austin Bluff Apartments HUD auditee identification number : HUD Project N0 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021 through September 30, 2022 CA...
CANTON PROPERTIES, INC. Corrective Action Plan Name of auditee: Canton Properties, Inc. d/b/a Austin Bluff Apartments HUD auditee identification number : HUD Project N0 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021 through September 30, 2022 CAP prepared by: Name: Lloyd Kitchen Jr. Position Executive Vice President Telephone Number (469) 371-0446 1. Current Findings on the Schedule of Findings, Questioned Cost and Recommendations: Finding 2022-01 As of September 30, 2022, the corporation failed to make surplus cash deposit as required by the Regulatory Agreement to the Residual Receipts Reserve Account. (1) Comments on the Finding and each Recommendation. The Corporation should deposit amounts due to the Residual Receipts Reserve Account within a timely manner of the audit report issuance date. (2) Actions Taken on the Finding The Corporations intends on complying wit the requirements established by the Regulatory Agreement and therefore will fund the Residual Receipts Reserve account by the available surplus cash calculation as of September 30, 2021, of $112,033 during 2023 when the funds are available. Corrective Action Plan Name of auditee: Canton Properties, Inc., d/b/a Austin Bluff Apartments HUD auditee identification number: HUD Project No. 113-11189 Name of audit firm: Carter & Company, CPA Period covered by the audit year: October 1, 2021, through September 30, 2022 CAP prepared by: Name: Anne White Position: Regional Manager Telephone number: 469-470-2702 1. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations: Finding 2022?01 As of September 30, 2022, the Corporation failed to make surplus cash deposit as required by the Regulatory Agreement to the Residual Receipts Reserve Account. (1) Comments on the Finding and Each Recommendation. The Corporation should deposit amounts due to the Residual Receipts Reserve Account within a timely manner of the audit report issuance date. (2) Actions Taken on the Finding. The Corporation intends on complying with the requirements established by the Regulatory Agreement and therefore will fund the Residual Receipts Reserve Account by the available surplus cash calculated as of September 30, 2021, of $112,033 during 2023 when the funds are available.
View Audit 44042
Finding 47002 (2022-002)
Material Weakness 2022
Rossville Consolidated School District
IN
Internal Control / Segregation of Duties Cash Management Eligibility § 200.303
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material We...
FINDING 2022-002 Subject: Medicaid ? Eligibility, Other Matters Federal Agency: US Department of Health and Human Services Federal Program: Medicaid Assistance Listing Number: 93.778 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Noncompliance Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirements that are performed by the Special Education Cooperative on behalf of the School Corporation. Context: The School Corporation participates in a Special Education Co-op. In 2015, the Co-op provided an avenue, through a third-party company, for the member school districts to obtain reimbursement for Medicaid services. It was discovered in 2021 that the annual parental disclosure statements had not been completed for Medicaid eligibility compliance. Due to this oversight, each member school had to void transactions through the third-party company and pay back the amount of these transactions for the period August 9, 2015 through April 23, 2021. The School Corporation?s amount owed was $82,291 for the period identified during 2015-2021. The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. The amount related to this period July 1, 2020 through June 30, 2022 was indeterminable. The full amount was paid back prior to June 30, 2021. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. Responsible Party and Timeline for Completion: The School Corporation completed a Voluntary Self-Disclosure of Provider of Overpayments Packet through the Indiana Family & Social Services Administration?s Office of Medicaid Policy and Planning Office to reimburse the amounts owed. There were two checks issued in response to this corrective action plan. Check number 22425 in the amount of $13,642.04 on May 27, 2021, and check number 22469 in the amount of $68,648.67 on June 15, 2021. The two payments totaled $82,290.71, and fulfilled our requirement per the corrective action plan.
View Audit 52918
Finding 46995 (2022-001)
Material Weakness 2022
Rossville Consolidated School District
IN
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Depa...
FINDING 2022-001 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for four claims in a sample of four, the Food Services Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation?s management will review and formulate procedures to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Responsible Party and Timeline for Completion: The School Corporation?s management will ensure the Food Service Department implements a secondary document review to ensure accuracy prior to submitting the reimbursement claim. This action will begin immediately with the March of 2023 claim submission.
View Audit 52918
Finding 46942 (2022-003)
Significant Deficiency 2022
Edgar School District
WI
Subrecipient Monitoring Internal Control / Segregation of Duties Cash Management
Recommendation: CLA recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fin...
Recommendation: CLA recommended that the District implement a review process over the reporting requirements related to the Child Nutrition Cluster during the fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has begun reviewing food service claims prior to submission to DPI Name(s) of the contact person(s) responsible for corrective action: Cari Guden, Administrator Planned completion date for corrective action plan: June 30, 2022
View Audit 45879
Finding 46938 (2022-006)
Material Weakness 2022
Fairfield Public School District No. 112
IL
Questioned Costs Cash Management
Compliance: Finding: 2022-006 Condition: During the course of the audit, it was noted that the District charged expenses to the grant that had not actually been incurred. Therefore, the reimbursement basis method was not followed and expenses that were not incurred were claimed in June 2022 resultin...
Compliance: Finding: 2022-006 Condition: During the course of the audit, it was noted that the District charged expenses to the grant that had not actually been incurred. Therefore, the reimbursement basis method was not followed and expenses that were not incurred were claimed in June 2022 resulting in the District receiving revenue before expenses were paid. Plan: The District will first spend the money to claim it for reimbursement. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Kristina Gardner, Superintendent Management's Response: The District will be sure to spend the money before claiming the expense for reimbursement.
View Audit 41458 Questioned Costs: $1
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