Corrective Action Plans

Finding 51381 (2022-004)

Significant Deficiency 2022

FL

Questioned Costs Cash Management Significant Deficiency

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered c...

Small Business Administration Naples Players, Inc. respectfully submits the following corrective action plan for the year ended April 30, 2022. Audit period: May 1, 2021 ? April 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS 2022-004 Shuttered Venue Operators Grant ? Assistance Listing No. 59.075 Recommendation: We recommend company credit cards are not used for personal expenses. If a company credit card is used in error, the transaction should be recorded to a liability account to ensure reimbursement from the employee. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Qualified finance staff in place to oversee and record properly. Implementation of new credit card system (divvy.com) that allows improved oversight of spending and budgets. Name(s) of the contact person(s) responsible for corrective action: Kenzie Currie Planned completion date for corrective action plan: February 2023

View Audit 45158 Questioned Costs: $1

Finding 51361 (2022-001)

Significant Deficiency 2022

College of Biblical Studies

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF fun...

2022-001 Compliance and Internal Controls over Cash Management (Significant Deficiency) U.S. Department of Education COVID -19: Education Stabilization Fund: Higher Education Emergency Relief Fund 84.425E ? COVID-19 Student Portion Recommendation: While not applicable for HEERF funding since this has been fully utilized, for all related federal awards to students, we recommend that in order to minimize the time between funds drawn and eventual disbursement to students, the Business Office should only make draws after communication from the Student Financial Aid department that all student reviews have been completed and these are ready to be paid. Evidence of this communication should also be maintained to allow for proper audit trail. Corrective Action: The College will implement procedures related to federal awards to students that includes the authorization for draws only after formal written communication from the Student Financial Department that all student reviews have been completed with written authorization that they are final and ready for payment. Responsible Parties: A. Benjamin Chelladurai, VP/CFO and Dr. Lisa Stewart, VP/Director of Financial Aid Date Corrected: This recommendation was implemented with immediate effect.

View Audit 49051

Finding 51360 (2022-001)

Significant Deficiency 2022

Saranac Community Schools

MI

Cash Management Procurement, Suspension & Debarment Significant Deficiency

Saranac Community Schools Corrective Action Plan For the Year Ended June 30, 2022 Saranac Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Period: June 30, 2022 District responsible individual to implement this plan: Jammie Sprank, F...

Saranac Community Schools Corrective Action Plan For the Year Ended June 30, 2022 Saranac Community Schools respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit Period: June 30, 2022 District responsible individual to implement this plan: Jammie Sprank, Finance Director The findings from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding: Financial statement audit Finding 2022-001 ? Significant Deficiency Recommendation: The District should monitor revenues more closely and adjust food service program to match revenues. Management should complete the planned expenditures needed to maintain acceptable fund balance. A spend-down plan should be developed and followed to reduce fund balance below acceptable levels. Planned Corrective Action: Management agrees with the finding and we are in the process of developing a spend down plan. The spend down plan will include completion of the fixed asset purchases and other upgrades to equipment. Management is looking at changing food choices including increasing healthy food options as a means of matching expenditures with revenues. Planned Completion Date: The District's spend down plan is anticipated to be completed by June 30, 2023. Kitchen equipment availability is severely limited due to national supply chain delays. The installation of some equipment may be limited to times when school is not in session. Due to this the District may not complete the spend spend down by June 30, 2023.

View Audit 49049

Finding 51334 (2022-002)

Significant Deficiency 2022

North Mississippi Health Services, Inc.

MS

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

See Corrective Action Plan for chart/table

View Audit 53146

Finding 51328 (2022-001)

Significant Deficiency 2022

Southeasthealth System, Inc.

MO

Cash Management § 200.305

Views of Responsible Officials and Planned Corrective Actions - SoutheastHEALTH ("SEH") has developed an organization policy for cash management for federally sponsored grant programs. SEH will generally use the reimbursement method unless there is an immediate cash need to minimize the time elapsin...

Views of Responsible Officials and Planned Corrective Actions - SoutheastHEALTH ("SEH") has developed an organization policy for cash management for federally sponsored grant programs. SEH will generally use the reimbursement method unless there is an immediate cash need to minimize the time elapsing between the drawdown and disbursement of funds. Responsible Party: Krista Berry, Controller

View Audit 52363

Finding 51305 (2022-004)

Significant Deficiency 2022

Hunters Point Boarding School, Inc.

AZ

Special Tests & Provisions Cash Management Significant Deficiency

Finding Number: 2022-004, 2021-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Business Manager will communicate with School?s financial inst...

Finding Number: 2022-004, 2021-004 Program Name/Assistance Listing Title: Indian School Equalization Assistance Listing Number: 15.042 Contact Person: Business Manager Anticipated Completion Date: June 30, 2023 Planned Corrective Action: Business Manager will communicate with School?s financial institution to have reports generated in June instead of January.

View Audit 43678

Finding 51299 (2022-001)

Significant Deficiency 2022

Capitol Commons

LA

HUD Housing Programs Cash Management

2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assi...

2022-1 Excess Residual Receipts Condition: The Project did not prepare a HUD 9250 to remit excess residual receipts, nor did it mail a check or transmit a wire of those funds. Criteria: According to the Consolidated Appropriations Act, 2017, owners subject to a Section 202 or 811 Project Rental Assistance Contract (PRAC) are required to remit any excess balance in a Residual Receipts account, greater than $250 per unit, to HUD?s Accounting Center upon termination or renewal of the PRAC contract. Effect: Residual receipts balance is $598, 546 as of December 31, 2021. The allowable balance is $10,000 ($250 X 40 units), resulting in excess residual receipts. Recommendation: I recommend the Property prepare the HUD 9250 requesting to remit excess funds to HUD. Management Response: It is our understanding that the Board of Directors will be requesting a meeting with HUD to discuss the dissolution of this item. Upon meeting with HUD it will be discharged. T

View Audit 41231

Finding 51292 (2022-004)

Significant Deficiency 2022

Forest County

WI

Cash Management Internal Control / Segregation of Duties HUD Housing Programs

Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation...

Management has seen significant turnover in the Social Services Department in 2022, which included the fiscal and director positions. Staff is slowly being hired and an outside financial advisor has been hired. This advisor will work through these issues and train the new staff in proper segregation of duties and the importance of internal control review by a second employee. Management has hired a new director and new fiscal. The fiscal will be designated to prepare the grant claims and the director will review and approve the grant claims for submission.

View Audit 41230

Finding 51263 (2022-001)

Significant Deficiency 2022

Longwood Central School District

NY

Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Educati...

2022-001. Internal Control Over Compliance United States Department of Education, passed-through New York State Department of Education: Special Education Cluster Special Education Grants to States ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Education Stabilization Fund (ESF) COVID-19: Governor?s Emergency Education Relief (GEER) Fund ALN: 84.425C COVID-19: Elementary and Secondary School Emergency Relief (ESSER) Fund ALN: 84.425D COVID-19: American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER) Fund ALN: 84.425U Condition: The District has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The District will update its existing policies and written procedures to conform to Uniform Guidance requirements. Responsible Contact Person: Dr. Rodney Asse - Assistant Superintendent for Business Riverhead Central School District 814 Harrison Avenue - Riverhead, New York, 11901 Anticipated Completion Date: The District adopted a Federal Funds Procedural Manual on January 24, 2023.

View Audit 44022

Finding 51258 (2022-002)

Significant Deficiency 2022

Housing Authority of Owensboro

KY

HUD Housing Programs Cash Management Significant Deficiency

Finding 2022-002 ? Cash management ? RAD Conversion ? Replacement Reserves. CFDA 14.850 ? Noncompliance and Significant Deficiency Corrective Action Plan: Replacement Reserve deposits were made on a quarterly basis during the fiscal year for all RAD PBV Properties and were deposited into an intere...

Finding 2022-002 ? Cash management ? RAD Conversion ? Replacement Reserves. CFDA 14.850 ? Noncompliance and Significant Deficiency Corrective Action Plan: Replacement Reserve deposits were made on a quarterly basis during the fiscal year for all RAD PBV Properties and were deposited into an interest-bearing account. However, the initial deposit required per the RCC was overlooked. It was immediately rectified after the discussion with the auditor, the review of the agreement and the confirmation from the bank account. The Replacement Reserves will remain current with required balance requirements through timely deposits in accordance with the RCC beginning March 2023. Responsible Staff: Kim Sampson, Finance Manager Shauna Boom, Executive Director Anticipated Completion Date: 2/14/2023

View Audit 47338

Finding 51074 (2022-001)

None 2022

Jennings Real Estate, LLC

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Management of Jennings Real Estate, LLC is in agreement with the finding and the auditor's recommendation to adhere to internal procedures.

View Audit 50602

Finding 51061 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Marion Place II Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval fr...

RE: Lutheran Social Services of Central Ohio Marion Place II Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $5,675 into residual receipts on September 23, 2022.

View Audit 47152

Finding 51060 (2022-002)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Marion Place I Housing, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to impr...

Finding Number: 2022-002 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $22,809 into residual receipts on September 23, 2022.

View Audit 43548

Finding 51056 (2022-103)

Significant Deficiency 2022

Greater Phoenix Urban League INC

AZ

Cash Management Reporting

Responsible Individual: William Bridgeman, Natalie Alvarez, George Dean Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating the process and effectiveness of inserting and updating the ?quarterly administrative repor...

Responsible Individual: William Bridgeman, Natalie Alvarez, George Dean Corrective Action Plan: Greater Phoenix Urban League (Delegate Agency) will collaborate with the City of Phoenix (Grantee) in evaluating the process and effectiveness of inserting and updating the ?quarterly administrative reporting package?, relatively to its use and the accuracy of the content that flows within the excel workbook. Anticipated Completion Date: On going throughout the contract period on an annualized basis. June 30, 2023

View Audit 48064

Finding 50981 (2022-003)

Significant Deficiency 2022

Union County

NC

Questioned Costs Allowable Costs / Cost Principles Cash Management

Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director ...

Responsible Parties: Michelle Lancaster, Deputy County Manager / Human Services Director Beverly Liles, Finance Director Finding 2022-003, Significant Deficiency and Nonmaterial Noncompliance - Special Test and Provisions See Corrective Action Plan for chart / table.

View Audit 45126 Questioned Costs: $1

Finding 50979 (2022-001)

Significant Deficiency 2022

The Montessori Network

IL

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

Corrective Action Plan Finding 2022-001 Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted personnel activity reports to the employees' actual costs allocated and charged to federal and other programs. Planned Corrective Actions: This finding wa...

Corrective Action Plan Finding 2022-001 Audit Recommendation: Procedures should be consistently applied requiring the reconciliation of submitted personnel activity reports to the employees' actual costs allocated and charged to federal and other programs. Planned Corrective Actions: This finding was initially identified during fiscal year 2020, and corrective actions were taken by the School in 2021. To address the issue, the School implemented new procedures that require a monthly review by management, which includes a detailed reconciliation of submitted personnel activity reports to vouchers prepared for federal and other programs. This reconciliation process helps to ensure that payroll cost allocation accurately reflects the submitted personnel activity reports. In addition, the School has made changes to its payroll system to ensure accurate time tracking for its various programs. This includes changing the service provider responsible for voucher submissions. These changes will help to prevent similar issues from occurring in the future and ensure that employee-related costs are accurately allocated to the appropriate programs. As of 2022, the School has successfully implemented these changes and continues to review and monitor its procedures to maintain compliance with federal and other program regulations. Anticipated Completion Date: June 30, 2022 Contact Person: Rita Nolan, Executive Director

View Audit 45124

Finding 50977 (2022-002)

Significant Deficiency 2022

The Montessori Network

IL

Cash Management Internal Control / Segregation of Duties

Corrective Action Plan Finding 2002-002 Audit Recommendation: Procedures should be implemented requiring the reconciliation of submitted reimbursement requests to the related support (such as bills, invoices, etc.) retained. Planned Corrective Actions: Management will develop written procedures outl...

Corrective Action Plan Finding 2002-002 Audit Recommendation: Procedures should be implemented requiring the reconciliation of submitted reimbursement requests to the related support (such as bills, invoices, etc.) retained. Planned Corrective Actions: Management will develop written procedures outlining the steps required to reconcile submitted reimbursement requests to related support retained, such as bills, invoices, receipts, etc. The procedures will include a review and approval process to ensure compliance with federal and other program regulations. All staff members and contractors responsible for preparing and submitting reimbursement requests will receive training on the new procedures. This will include instruction on the importance of reconciling reimbursement requests to supporting documentation. Management will assign a responsible staff member to regularly monitor the reimbursement request process to ensure compliance with established procedures. This individual will be responsible for reviewing a sample of reimbursement requests each month to ensure they are accurate and properly supported. Management will regularly review and evaluate the effectiveness of the new procedures and make necessary adjustments as needed. Anticipated Completion Date: February 28, 2023 Contact Person: Rita Nolan, Executive Director

View Audit 45124

Finding 50959 (2022-009)

Significant Deficiency 2022

Ucan

IL

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

Identifying Number: 2022-009 Finding: Period of Performance: payroll costs Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly recorded and reported. UCAN has already taken steps to insure that i...

Identifying Number: 2022-009 Finding: Period of Performance: payroll costs Corrective Actions Taken or Planned: UCAN agrees with this finding and is committed to strengthening internal controls to ensure that amounts are properly recorded and reported. UCAN has already taken steps to insure that items are billed in the period incurred and only items that fall into the grant period are billed. We believe that significant turnover in the finance department led to this deficiency, so we are actively documenting procedures and cross-training employees, so we always have coverage. All vouchers will also go through a review process before they are sent to the funder. This is a repeat finding, with the original corrective action plan to be completed before June 30, 2023. We do believe that corrective actions that have been taken have resolved this issue. Contact person is Kimberly Parish, Chief Financial Officer and she can be reached at kim.parish@ucanchicago.org.

View Audit 53429 Questioned Costs: $1

Finding 50945 (2022-001)

Material Weakness 2022

Garrett Regional Medical Center

MD

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours we...

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours were found to be unallowable on sample patients treated for COVID. Management reviewed the findings and identified additional patients/hours not covered by other funding sources to replace the unallowed data totaling $8,550. Completion Date: The steps above will be completed by October 31, 2023.

View Audit 52431 Questioned Costs: $1

Finding 50928 (2022-002)

Significant Deficiency 2022

Native American Community Clinic

MN

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

U.S. Department of Health and Human Services 2022-002 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Organization develop a process to address changes in the approved IDCR midway through grant periods where grant expenditures are reconciled to the new ...

U.S. Department of Health and Human Services 2022-002 Health Centers Cluster ? Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Organization develop a process to address changes in the approved IDCR midway through grant periods where grant expenditures are reconciled to the new IDCR, and additional direct expenditures identified, if needed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement processes to review the IDCR used to ensure any changes are incorporated timely and reconciled, as needed. Name(s) of the contact person(s) responsible for corrective action: Jenny Singh, Finance Officer Planned completion date for corrective action plan: December 31, 2023

View Audit 47032

Finding 50923 (2022-001)

Significant Deficiency 2022

Verde Valley Sanctuary, Inc.

AZ

Allowable Costs / Cost Principles Reporting Cash Management § 200.510

Finding Number: 2022-001 Program Name/Assistance Listing Titles: Crime Victim Assistance; Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Numbers: 16.575, 93.671 Contact Person: Jessica Bryson, Finance Administrator Anticipated Completion ...

Finding Number: 2022-001 Program Name/Assistance Listing Titles: Crime Victim Assistance; Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Numbers: 16.575, 93.671 Contact Person: Jessica Bryson, Finance Administrator Anticipated Completion Date: Completed effective October 2022 Planned Corrective Action: During the audited fiscal year, the organization experienced significant staff turnover in the Finance Department. As a result, the methodology of accounting relative to class/customer tracking changed part-way through the year. This resulted in the inability to immediately produce documentation from the financial reporting software that corroborated the grant billings. Although the organization is confident that expenses were billed to appropriate grants throughout the year (due to backup documentation in the grant billing portals), the organization?s financial software did not directly reflect this. To correct this problem, a new class/customer tracking system has been established to ensure that the financial reporting software more accurately tracks expenditures related to Federal Awards and organizational programs. Furthermore, grant billings are regularly reviewed by an independent accounting firm, the organizations Treasurer, and/or the Executive Director to ensure proper coding/tracking.

View Audit 41296

Finding 50883 (2022-002)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Cash Management Reporting

2022-002) Reporting Management?s response and corrective action is as follows: The Office of Community Development (OCD) was in contact with the Treasury to resolve an error with the Treasury reporting portal that prevented report submission. The error was not resolved by Treasury until June 2022....

2022-002) Reporting Management?s response and corrective action is as follows: The Office of Community Development (OCD) was in contact with the Treasury to resolve an error with the Treasury reporting portal that prevented report submission. The error was not resolved by Treasury until June 2022. The monthly report requires reporting of the number of households that received assistance and the total amount of ERAP funds paid for those participants in the reporting period. A City-Parish contractor issues the rental assistance and requests reimbursement from the City-Parish at a later date. The Treasury reports are due prior to the reimbursement being paid to the contractor. However, costs for the participants must still be included in the Treasury Report. Due to this timing difference, the monthly report would not be supported by the City-Parish accounting records at the time of the report being filed. Expected Implementation Date: December 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50875 (2022-008)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Subrecipient Monitoring Cash Management Reporting

2022-008) David Bacon Wage Requirements Management?s response and corrective action is as follows: All OCD contracts with developers include requirements to comply with Davis-Bacon. As part of the approved policies and procedures, the OCD requests evidence of Davis-Bacon compliance during the clo...

2022-008) David Bacon Wage Requirements Management?s response and corrective action is as follows: All OCD contracts with developers include requirements to comply with Davis-Bacon. As part of the approved policies and procedures, the OCD requests evidence of Davis-Bacon compliance during the closeout of the project in order to ensure complete records. The OCD withholds the retainage at the end of the project until those records are received and reviewed as part of project close-out. The project cited for a lack of Davis-Bacon monitoring began the close-out process just as the audit was being finalized in June 2023 and per the OCD policy, the final reimbursement to the developer is being held until complete Davis Bacon records are submitted, reviewed, and approved. To implement best practices moving forward, the OCD is reviewing the policies and procedures and identifying ways to improve the collection and review of Davis-Bacon compliance. The current staff is scheduled to participate in training and is developing new reporting requirements in alignment with that training. Expected Implementation Date: July 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50861 (2022-003)

Material Weakness 2022

Union County/college Corner Joint School District

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Fede...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: 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 one claim in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Description of Corrective Action Plan: The food service director will have the treasurer, deputy treasurer, or an administrator review and sign off on the sponsor claim reimbursement summary prior to submission. Responsible Party and Timeline for Completion: Jenny Dunning, Food Service Director ? this will be implemented immediately following the audit in March 2023.

View Audit 53337

Finding 50848 (2022-002)

Material Weakness 2022

Twin Lakes School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.55...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 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 meal counts were overclaimed for the month. We noted that in October 2020, the School Corporation had overclaimed lunches by 823 meals and breakfast by 512 meals, in April 2021, had overclaimed lunches by 210 meals and breakfast by 58 meals, in October 2021, had overclaimed lunches by 90 meals and breakfast by 632 meals, and in April 2022, had overclaimed breakfast by 984 meals and fresh fruits and vegetables by 114. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy and that the claim agrees to underlying detail for meals served. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Corrective Action Plans

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