Corrective Action Plans

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CORRECTIVE ACTION PLAN - Concerning Findings 2025-003 Contact Person Responsible for Corrective Action: Andrew Levesque, CFO Corrective Action: The Mi'kmaq Nation will take the following actions to address finding 2025-003 as stated below: Condition: To date, the Nation lacks proper internal control...
CORRECTIVE ACTION PLAN - Concerning Findings 2025-003 Contact Person Responsible for Corrective Action: Andrew Levesque, CFO Corrective Action: The Mi'kmaq Nation will take the following actions to address finding 2025-003 as stated below: Condition: To date, the Nation lacks proper internal controls to ensure timely programmatic reporting and historical file maintenance. Management's Response: The Nation, through a new financial director, and finance team has started training staff and those responsible for these functions. With increased help in the financial department, we are now able to and anticipate meeting this function as required by the program. Anticipated Completion Date: December 31, 2026 Sincerely, Sheila McCormack, Tribal Chief
Regarding Finding 2025-002-Limited Segregation of Duties, no particular rule, law, or code is cited for review. The Organization in this case was a church, open to the public, whose books and records, including the expenditures for this project, were open to review and inspection by its members and ...
Regarding Finding 2025-002-Limited Segregation of Duties, no particular rule, law, or code is cited for review. The Organization in this case was a church, open to the public, whose books and records, including the expenditures for this project, were open to review and inspection by its members and were regularly reviewed by the board of directors of the church, who met monthly. Related to any corrective action regarding this finding, pertaining to any future federal monies, Church of the New Covenant commits to maintaining adequate segregation of duties among personnel who are responsible for submitting requisitions, performing accounting, recordkeeping, and bank reconciliation functions, and will consider utilizing a firm to independently review these functions as needed in the future.
Vibrant Hawaiʻi has strengthened its meal reimbursement claim review process. Prior to submission, the support sheet is compared to the electronic filing during a Zoom meeting with the CFO, CEO or CEO-designated representative and the Kaukau 4 Keiki (K4K) Coordinator. Meeting notes are retained, and...
Vibrant Hawaiʻi has strengthened its meal reimbursement claim review process. Prior to submission, the support sheet is compared to the electronic filing during a Zoom meeting with the CFO, CEO or CEO-designated representative and the Kaukau 4 Keiki (K4K) Coordinator. Meeting notes are retained, and a PDF of the filing and support sheet is signed by the CEO as evidence of review and approval. The CFO is responsible for the corrective action and action was completed in June 2026 with the first K4K reimbursement claim.
Condition: Timecards did not consistently agree with hours reported in payroll records. Discrepancies were noted between employee timecards and ADP payroll reports, and one instance was identified in which a timecard lacked required approval. Planned Corrective Action: Management will strengthen pay...
Condition: Timecards did not consistently agree with hours reported in payroll records. Discrepancies were noted between employee timecards and ADP payroll reports, and one instance was identified in which a timecard lacked required approval. Planned Corrective Action: Management will strengthen payroll controls by implementing a dual-review process. Supervisors will be required to approve all employee timecards prior to payroll processing, and accounting personnel will verify approved timecards against payroll system reports before payroll is finalized. In addition, management will conduct periodic spot checks and quarterly reviews on or around April 1st, July 1st, October 1st, January 1st to ensure payroll records are accurate, properly supported, and in compliance with established procedures. Anticipated Completion Date: December 31, 2026. Contact Person: Pam Schuellerman, Executive Director.
Condition: Management was unable to locate approved payment request forms demonstrating evidence of review and approval prior to submission for reimbursement in 15 of the 60 transactions selected for testing. Planned Corrective Action: Management will implement and enforce a standardized reimburseme...
Condition: Management was unable to locate approved payment request forms demonstrating evidence of review and approval prior to submission for reimbursement in 15 of the 60 transactions selected for testing. Planned Corrective Action: Management will implement and enforce a standardized reimbursement packet checklist requiring documented approval before reimbursement requests are submitted. All reimbursement packets and supporting documentation will be maintained electronically in a centralized filing system. Training will be provided to accounting staff regarding documentation and record retention requirements. Quarterly reviews will be conducted to ensure compliance with established procedures on or around April 1st, July 1st, October 1st, January 1st annually. Anticipated Completion Date: December 31, 2026. Contact Person: Pam Schuellerman, Executive Director
U.S. Department of Homeland Security Emergency Operations Center Assistance Listing Number: 97.052 Passed Through Minnesota Department of Public Safety Pass Through Number: EMC-2024-EO-05011 Award Period: September 1, 2024 – August 31, 2027 Recommendation: We recommend the City establish a formal po...
U.S. Department of Homeland Security Emergency Operations Center Assistance Listing Number: 97.052 Passed Through Minnesota Department of Public Safety Pass Through Number: EMC-2024-EO-05011 Award Period: September 1, 2024 – August 31, 2027 Recommendation: We recommend the City establish a formal policy over the Build America, Buy America Act domestic content procurement preference that includes identifying whether a federal award is subject to BABAA requirements, classifying each item to be incorporated into the project as an iron or steel product, a construction material, or a manufactured product, determining the applicable domestic content standard for each classification, and obtaining and retaining vendor certifications supporting compliance prior to incurring costs. We further recommend the City include Buy America contract provisions in all agreements associated with federally funded infrastructure projects and request and obtain any necessary waivers from the federal awarding agency in advance of procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Emergency Operations Center project was bid and awarded as part of a larger public safety facility construction project. Bid award dates for the construction contracts ranged from November 2023 through March 2024, and construction was underway prior to the City's receipt of the federal award, which carried an effective date of September 1, 2024. Because the construction agreements were executed before the City received the federal award, the agreements did not incorporate Buy America contract provisions, and domestic content certifications were not requested from vendors at the time of procurement. Upon identifying the applicability of the Build America, Buy America Act requirements to the award, the City submitted waiver requests for items subject to the domestic content procurement preference. Those requests remain pending and had not been approved as of the date of the auditor's report. The City is continuing to work with the Minnesota Department of Public Safety and the federal awarding agency to obtain a determination on the pending waiver requests and will provide any additional documentation requested in support of those submissions. Management will develop and adopt a written policy addressing the domestic content procurement preference. The policy will require staff to determine at the time of award acceptance whether a federal award funds an infrastructure project subject to BABAA, to classify each item to be incorporated into the project under the applicable domestic content standard, to include Buy America contract provisions in all solicitations and agreements associated with federally funded infrastructure projects, and to obtain and retain vendor domestic content certifications prior to incurring costs. Where compliance cannot be achieved, the City will submit a waiver request to the federal awarding agency in advance of procurement. Name of the contact person responsible for corrective action: Noel Graczyk, Administrative Services Director Planned completion date for corrective action plan: December 31, 2026
MEDA concurs with the recommendation. To ensure full compliance with internal control and federal award requirements, MEDA is implementing an updated review workflow for all financial and performance reports prior to submission. Under this process, designated reviewers will complete and sign a stand...
MEDA concurs with the recommendation. To ensure full compliance with internal control and federal award requirements, MEDA is implementing an updated review workflow for all financial and performance reports prior to submission. Under this process, designated reviewers will complete and sign a standardized digital approval checklist or retain documented email/system approvals accompanying each report and its supporting documentation. These record files will be systematically maintained in MEDA’s central repository in alignment with our record retention policy. Implementation is targeted for completion by December 31, 2026 under the direction of the Chief Financial Officer.
Corrective Action Plan – Single Audit Finding Entity Name: Buffalo Mercy Housing Development Fund Company, Inc. Audit Period: For the year Ended December 31, 2025 Finding Reference Number: 2025-001 Federal Program: 14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOU...
Corrective Action Plan – Single Audit Finding Entity Name: Buffalo Mercy Housing Development Fund Company, Inc. Audit Period: For the year Ended December 31, 2025 Finding Reference Number: 2025-001 Federal Program: 14.155 MORTGAGE INSURANCE FOR THE PURCHASE OR REFINANCING OF EXISTING MULTIFAMILY HOUSING PROJECTS 1. Audit Finding Summary Describe the audit finding and the specific noncompliance identified by the auditor. In accordance with 24 CFR 891.400(e), a separate interest-bearing project fund account shall be maintained in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share Insurance Fund and all tenant payments, charges, income and revenues arising from project operation or ownership shall be deposited to this account. 2. Root Cause Explain the underlying reasons for the finding, such as process gaps, training issues, or lack of controls. Subsequent to the initial rental assistance contract, changes to HUD regulations resulted in the requirement that the project fund account be an interest-bearing account. This change was an oversight by the Company's management. 3. Corrective Actions Action Item: Use an interest-bearing account for project funds Responsible Person: Chief Financial Officer Completion Date: TBD Status: In process 4. Monitoring Plan Describe how the implementation of corrective actions will be monitored and evaluated. Management inquired with the bank and deemed the cost outweighs the benefit due to the fees charged for an interest-bearing account exceeding the interest that would be earned. 5. Contact Information Name: Aaron Hejmowski Title: Chief Financial Officer Phone: 716-884-7791 Email: ahejmowski@belmonthousingwny.org
Corrective Action Plan Finding: 2025-003-Lack of quality control and SEMAP-Eligibility and Special Tests Condition: The tenant files and waiting list were much improved over the prior year, for which numerous exceptions were noted. However, we did note the following: (a)-SEMAP was apparently not pre...
Corrective Action Plan Finding: 2025-003-Lack of quality control and SEMAP-Eligibility and Special Tests Condition: The tenant files and waiting list were much improved over the prior year, for which numerous exceptions were noted. However, we did note the following: (a)-SEMAP was apparently not prepared by prior management. SEMAP is required by HUD regulations. This is a documentation that quality control was performed, broken down into subsets. Even if SEMAP was not required by HUD, at least similar documented quality control should be done and available for third party review. Statement of Auditing Standard #115, which auditors must follow, states “absent or inadequate segregation of duties within a significant account or process” is defined by the Standard as at least a significant deficiency or material weakness. Either require an audit finding. (b)-It appears that quality control inspections were not done. (c)-It appears that the last utility allowance review was done in August 2023. Federal regulations require that utility allowances be done annually. At least when any one category changes more than 10% since the last review, the allowances must be revised. Corrective Action Planned: We will comply with the auditor’s recommendation. Person responsible for corrective action: Louie Alfaro, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: September 30, 2026
Trempealeau County, being a small county, has limited resources in personnel to accomplish a multi-verification in the reporting process. We will use additional current employees in-house to do the verification to make sure the reporting is accurate before submitting. The 2026 annual report was subm...
Trempealeau County, being a small county, has limited resources in personnel to accomplish a multi-verification in the reporting process. We will use additional current employees in-house to do the verification to make sure the reporting is accurate before submitting. The 2026 annual report was submitted by the due date. Responsible Person: Mary Martin, County Clerk Anticipated Completion Date: 12/31/2026
Corrective Action Plan – Single Audit Finding Entity Name: Lancaster Housing Development Co., Inc. Audit Period: For the year Ended December 31, 2025 Finding Reference Number: 14.157 Federal Program: Supportive Housing for the Elderly (Section 202) 1. Audit Finding Summary Describe the audit finding...
Corrective Action Plan – Single Audit Finding Entity Name: Lancaster Housing Development Co., Inc. Audit Period: For the year Ended December 31, 2025 Finding Reference Number: 14.157 Federal Program: Supportive Housing for the Elderly (Section 202) 1. Audit Finding Summary Describe the audit finding and the specific noncompliance identified by the auditor. In accordance with 24 CFR 891.400(e), a separate interest-bearing project fund account shall be maintained in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share Insurance Fund and all tenant payments, charges, income and revenues arising from project operation or ownership shall be deposited to this account. 2. Root Cause Explain the underlying reasons for the finding, such as process gaps, training issues, or lack of controls. Subsequent to the initial rental assistance contract, changes to HUD regulations resulted in the requirement that the project fund account be an interest-bearing account. This change was an oversight by the Company's management. 3. Corrective Actions Action Item: Use an interest-bearing account for project funds Responsible Person: Chief Financial Officer Completion Date: TBD Status: In process 4. Monitoring Plan Describe how the implementation of corrective actions will be monitored and evaluated. Management inquired with the bank and deemed the cost outweighs the benefit due to the fees charged for an interest bearing account exceeding the interest that would be earned. 5. Contact Information Name: Aaron Hejmowski Title: Chief Financial Officer Phone: 716-884-7791 Email: ahejmowski@belmonthousingwny.org
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative did not retain the supporting documentation used in the preparation of the quarterly reports. As a result, reported amounts could n...
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative did not retain the supporting documentation used in the preparation of the quarterly reports. As a result, reported amounts could not be reconciled to the documentation subsequently provided by the Cooperative. Corrective Action Plan: The Grant and Compliance Accountant will be responsible for maintaining, gathering, preparing, and tracking all supporting documentation used in grant reporting. Reported amounts will be reconciled to supporting records before submission, and documentation will be retained to ensure a complete and accurate audit trail. The grant and compliance accountant brings experience working with federal awards, internal controls, compliance monitoring, and coordination with finance, project management, auditors, and funding agencies to further support the Cooperative's ability to maintain accurate grant records and meet federal reporting requirements. Responsible Individuals: Isaac Gonzales, Grant & Compliance Accountant and Cletus Stoflet, CFO Anticipated Completion Date: December 31, 2026
Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Annette Ange, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mange...
Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Annette Ange, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2026
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2026
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2026
Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2026
Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Center Program Cluster Assistance Listing No.: 93.224 – Health Center Program; 93.527 – Grants for New and Expanded Services under the Health Center Program Name of responsible ...
Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Center Program Cluster Assistance Listing No.: 93.224 – Health Center Program; 93.527 – Grants for New and Expanded Services under the Health Center Program Name of responsible official: James Geraghty Associate Vice President, Faculty Practice Group Phone: (718) 430-3255 Email: james.geraghty@einsteinmed.edu Projected completion date: October 1, 2025 Condition In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” The Health System was unable to demonstrate that internal controls were operating effectively throughout the audit period to ensure the proper application of its sliding fee discount schedule (SFDS). During testing, three patients were charged self-pay balances when, based on the applicable sliding fee discount schedule, those charges should have been discounted. The exceptions occurred prior to the implementation of corrective actions associated with the prior-year finding. Management implemented enhanced controls effective October 1, 2025; however, the identified exceptions demonstrate that controls were not operating effectively during a portion of the audit period. Views of responsible officials and planned corrective actions Management concurs with the audit finding and will continue to monitor the effectiveness of the corrective actions implemented October 1, 2025. Standardized procedures have been implemented to strengthen patient screening and enrollment, including controls to ensure the timely collection and documentation of income and family size. To reinforce compliance with SFDS requirements for eligibility determination, documentation, and record retention, a policy was adopted requiring reviews on the day before the patient visit, during the visit, and the day after the visit, as well as periodic retrospective reviews. Staff received regular training on SFDS eligibility, determination, and documentation requirements. Additional corrective actions include a targeted review of patients who had insurance but lacked documented Federal Poverty Level (FPL) information to determine whether any were inappropriately assigned self-pay balances and to ensure appropriate corrective action where necessary. Management will perform monthly monitoring of SFDS determinations, including review of a sample of patient accounts, to verify eligibility documentation, FPL determination, and application of the appropriate discount. Identified exceptions will be investigated and corrected timely, with results documented and reported to responsible management.
Finding 2025-004: Temporary Assistance for Needy Families (TANF), Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of findi...
Finding 2025-004: Temporary Assistance for Needy Families (TANF), Assistance Listing No. 93.558, U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not applicable Type of finding: Internal Control (material weakness) Recommendation: The County should develop, document, and implement a formal TANF case file review process, including supervisory review and retention of evidence of reviews performed, to help ensure compliance with program requirements. Action Taken: Costilla County DSS will develop and fully document a formal TANF case review process that will include supervisor reviews. Costilla County DSS will retain evidence of reviews completed monthly, to ensure program requirements. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Najondine Placek County Clerk Costilla County, Colorado Tommy Vigil County Social Services Director Costilla County, Colorado
Federal Program: Urban and Community Forest Improvement Program – Inflation Reduction Act Assistance Listing Number: 10.727 Federal Agency: U.S. Department of Agriculture Name of Contact Person Responsible for Corrective Action: Samory Ligondé, Controller Management Response: Management concurs with...
Federal Program: Urban and Community Forest Improvement Program – Inflation Reduction Act Assistance Listing Number: 10.727 Federal Agency: U.S. Department of Agriculture Name of Contact Person Responsible for Corrective Action: Samory Ligondé, Controller Management Response: Management concurs with the finding and recognizes the importance of timely and complete reporting under the Federal Funding Accountability and Transparency Act (FFATA) and 2 CFR Part 170. The Organization maintains written policies addressing federal award administration, including applicable FFATA reporting requirements. In response to the matters identified during the audit, management has strengthened the procedures and controls supporting implementation of these requirements. Responsibility for identifying subawards subject to FFATA reporting has been assigned jointly to the Controller and the applicable program lead responsible for administration of the federal award. This approach is intended to combine centralized financial and compliance oversight with the program-level knowledge necessary to identify reportable subaward activity; however, the Controller is ultimately responsible for coordinating and ensuring completion of the required federal FFATA reporting. Management has reviewed the subawards associated with the major federal program audited and has submitted all previously outstanding FFATA reports identified through that review. In addition, management has implemented a supervisory review process to verify that required FFATA reports are submitted within prescribed deadlines. As part of this process, finance staff, in coordination with the applicable program lead, will periodically reconcile the organization’s subaward agreements and related records to FFATA information reflected in SAM.gov. Lastly, Management will also maintain appropriate documentation of reportable subawards and completed submissions to support ongoing monitoring and supervisory review. Management believes these actions, which were completed by the end of the audit process, appropriately address the matters identified in the finding and strengthen the organization’s existing controls over FFATA compliance.
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement procedures to ensure payroll costs charged to federal awards are supported by records that accurately reflect the work performed. Employees...
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement procedures to ensure payroll costs charged to federal awards are supported by records that accurately reflect the work performed. Employees whose salaries are charged to multiple programs or funding sources should maintain contemporaneous time and effort documentation sufficient to support the distribution of payroll costs. Management should periodically review this documentation to ensure payroll allocations to federal awards are accurate, supported, and compliant with federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enhance and formalize existing payroll allocation and grant compliance procedures for employees whose compensation is charged to multiple funding sources. The organization will implement periodic personnel activity certifications and/or utilize time-tracking methods that allow employees to record time worked by funding source throughout the pay period. Supporting documentation will be reviewed and approved by supervisors and retained to further demonstrate the basis for payroll allocations charged to federal awards. In addition, Finance will perform periodic reviews of payroll distributions and related documentation to confirm allocations remain reasonable, consistently applied, and adequately supported within the grant management process. These enhancements are intended to strengthen documentation, improve consistency of records maintained for compliance purposes, and provide additional evidence of adherence to federal award requirements. Name(s) of the contact person(s) responsible for corrective action: Rebecca Severtsen-Rea Planned completion date for corrective action plan: 9/22/2026
FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjo...
FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A comprehensive Internal Controls Manual was written and released in December 2024 with implementation beginning July 1, 2025. This includes segregation of duties, purchasing processes, contacts process, grant processing, Grant Reimbursements The reimbursement process was updated to include all required supporting documentation, such as transaction detail and summary reports. Each request is also reviewed and signed by the supervisor to document approval. On a recurring basis, the Director of Federal Grants generates the detailed expenditure report and budget summary. The detailed report is filtered to capture only the transactions occurring since the previous reimbursement request, making new expenditures easy to identify. These amounts are added to the cumulative reimbursement totals, which are then compared to the total disbursements shown on the summary report to ensure they align. Once the totals match, the reimbursement request is reviewed by the Chief Financial Officer and submitted to the awarding agency. Since there was no reimbursement form for this grant, the supervisor review signature was not always collected. It has been added on one of the sheets within the supporting documents of the packet. Financial Reporting Reviewing The fiscal officers managing the grant will have their supervisor review financial reports prior to submission and sign their approval. Anticipated Completion Date: July 1, 2025
CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12....
CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal Control Manual: Released a comprehensive manual covering segregation of duties, purchasing, and grant management. Reimbursement & Reporting Oversight: Added explicit supervisor review signatures to grant packet supporting documents and financial reports prior to final agency submission. Anticipated Completion Date: Grant Ended: December 2025 IC Updates: January 1, 2025
FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in....
FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reimbursement Processing: Detailed expenditure and budget reports are reconciled by the Director of Federal Grants, signed by a supervisor, and reviewed by the CFO before submission. Contract & Data Retention: HR worked with Regional Data Services to update software archives to prevent lost administrative records. Grant Personnel Verification: Grant fiscal officers must review and sign Payroll Certification Reports to verify that employee charges are accurate. Payroll & Stipends: All employee compensation requires pre-approval by the School Board. Implemented a formal 10-step stipend approval workflow. Overtime Policy: Mandates supervisor pre-approval before overtime hours are worked. Pay Change Process INDIANA
FINDING 2025-017 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12....
FINDING 2025-017 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This grant was managed by a continued succession of people. The grant information was not centrally housed. Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. Succession Planning Policy: Added strict continuity protocols to the IC Manual, affirming that all data belongs to the corporation. Requirements include maintained system documentation, account deactivation within 24 hours of employee departure, and formal knowledge handoffs. Segregation of Duties: Updated policy to ensure no single individual manages any financial process (receivables, purchasing, or inventory) end-to-end. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
FINDING 2025-016 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Activities Allowed or Unallowed Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12...
FINDING 2025-016 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Activities Allowed or Unallowed Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. Succession Planning Policy: Added strict continuity protocols to the IC Manual, affirming that all data belongs to the corporation. Requirements include maintained system documentation, account deactivation within 24 hours of employee departure, and formal knowledge handoffs. Segregation of Duties: Updated policy to ensure no single individual manages any financial process (receivables, purchasing, or inventory) end-to-end. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
FINDING 2025-011 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Internal Controls Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbc...
FINDING 2025-011 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Internal Controls Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Director of Federal Grants generates detailed expenditure and budget reports, filtering for new transactions since prior requests to ensure alignment before CFO review and submission. Added a dedicated supervisor review signature line on supporting document sheets to confirm approval Anticipated Completion Date: Completed by June 30, 2026
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