Corrective Action Plans

Finding 529478 (2024-001)

Material Weakness 2024

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requ...

Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requirements of the Davis Bacon Act which includes Board Policy, and writen procedures. 2. All Administrators and Administrative Assistants will receive webinar training from the United States Department of Education which will be verified by the Superintendent of Schools. 3. The district will develop and follow internal controls that will ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.

View Audit 347474

Finding 529468 (2024-002)

Significant Deficiency 2024

Rowva Community Unit School District No. 208

IL

Internal Control / Segregation of Duties Reporting

Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. ...

Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Policies and procedures will be implemented to document the verification that vendors are not suspended or debarred. Anticipated Date of Completion: June 30, 2025. Name of Contact: James Dunlap, Superintendent. Management Response: Management does not disagree with this finding. In future years, the District will document their verification that vendors are not suspended, debarred, or otherwise excluded from doing business.

View Audit 347470

Finding 529466 (2024-004)

Material Weakness 2024

Caston School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 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 requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($288,565 and $115,716, respectively) did not agree to the underlying expenditure records ($139,081 and $88,437, respectively) for the period of July 1, 2022 through June 30, 2023. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the amounts reported on the annual data reports agree to the underlying expenditure detail in the accounting system. Person responsible for implementation and projected implementation date: The Treasurer and the Superintendent will be responsible for implementing the corrective action plan, which will start with the next submission of the annual data report.

View Audit 347466

Finding 529460 (2024-002)

Significant Deficiency 2024

Caston School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

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 Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

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 Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Significant Deficiency 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 requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted management was unable to provide support for three of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as reduced when the annual income per the student’s application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure the applications are filed and maintained in a secure manner. The School Corporation will also implement internal control procedures to ensure that applications are formally reviewed by the Food Services Director and the Treasurer, so that applicants are accurately denied or approved for free or reduced meals. Person responsible for implementation and projected implementation date: The Corporation’s Food Services Director and Treasurer will be responsible for implementing the corrective action, which will be implemented immediately.

View Audit 347466 Questioned Costs: $1

Finding 529437 (2024-001)

Material Weakness 2024

God's Bible School, College and Missionary Training Home

OH

Internal Control / Segregation of Duties

FINDING 2024-001 – Completeness and Recording of Liabilities Condition Found: During our search for unrecorded liabilities, we noted that the cost of numerous services performed during the year ended June 30, 2024 were not recorded in accounts payable. In addition, prior year accruals were not pro...

FINDING 2024-001 – Completeness and Recording of Liabilities Condition Found: During our search for unrecorded liabilities, we noted that the cost of numerous services performed during the year ended June 30, 2024 were not recorded in accounts payable. In addition, prior year accruals were not properly reversed. Corrective Action Plan: Management acknowledges the auditor's recommendation regarding the need to strengthen the accounts payable policy to improve operational efficiency and minimize risks. We will ensure segregation of duties so that no single employee has control over the entire payment process. Responsibility for Accounts Payable is assigned to the Business Manager with oversight from and approval by the Internal Auditor. We are committed to strengthening internal controls and ensuring the accounts payable function operates effectively, aligns with best practices, and mitigates risks. Anticipated Completion Date: The corrective action will be completed by June 2025. Contact Person Beth Stetler, VP of Finance 513-721-7944 Ex. 1271

View Audit 347451

Finding 529413 (2024-001)

Significant Deficiency 2024

Action, Inc.

MA

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2024-001 – Reporting Federal Agency: U.S. Department of Energy Federal Program: 81.042 Weatherization Assistance for Low-Income Persons Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of enhancing its internal controls over reporting to ensure that on...

2024-001 – Reporting Federal Agency: U.S. Department of Energy Federal Program: 81.042 Weatherization Assistance for Low-Income Persons Responsible Official Jennifer Beloff, Chief Program Officer Plan Detail Action is in the process of enhancing its internal controls over reporting to ensure that only federally related costs and activities are reported within its Federal programs and training its employees on its internal controls. Anticipated Completion Date March 2025

View Audit 347411

Finding 529411 (2024-001)

Significant Deficiency 2024

Plumas County Community Development Commission

CA

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

Management's Response: This issue was brought before the Board of Commissioners in July of 2024. It was recommended to reach out to other Agencies to determine best practices. Upon completion of the research, it was determined that all staff timesheets be approved by their supervisor; supervisor's t...

Management's Response: This issue was brought before the Board of Commissioners in July of 2024. It was recommended to reach out to other Agencies to determine best practices. Upon completion of the research, it was determined that all staff timesheets be approved by their supervisor; supervisor's timesheets will be approved by their appropriate Director; Housing Director and Finance Director's timesheets will be approved by the Executive Director; and, lastly, the Executive Director's will be approved by both the Finance Director and the Housing Director. This procedure is to be effective in the next fiscal year, pending Board approval. Estimated Completion Date: 06/30/2025 Responsible Party: Finance Director and Executive Director

View Audit 347407

Finding 529410 (2024-001)

Material Weakness 2024

University of the Pacific

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Subject: Corrective Action Plan for Federal Direct Student Loans Program Compliance The University of the Pacific acknowledges the findings outlined in the audit related to the reporting of student enrollment status to the National Student Loan Data System (NSLDS) for the Federal Direct Student Loan...

Subject: Corrective Action Plan for Federal Direct Student Loans Program Compliance The University of the Pacific acknowledges the findings outlined in the audit related to the reporting of student enrollment status to the National Student Loan Data System (NSLDS) for the Federal Direct Student Loans Program (Federal Assistance Listing Number: 84.268) for the award year July 1, 2023 - June 30, 2024. We take our responsibility to comply with the federal regulations under 34 CFR Section 685.309 very seriously and are committed to strengthening our internal controls to ensure accurate and timely reporting of enrollment changes. Corrective Action Plan: To address the identified deficiencies and enhance our reporting processes, the University has implemented the following measures: 1. Monthly Reconciliation with National Student Clearinghouse (NSC): The Registrar’s Office will conduct a monthly audit of the NSC transmittal files to verify that all reported enrollment data matches the records in NSC and NSLDS. Any discrepancies will be promptly addressed to prevent inadvertent omissions of student enrollment changes. 2. Enhanced Monitoring and Error Resolution: The Registrar’s Office will review and resolve all NSC-generated error reports within 10 business days of receipt. This process will ensure that discrepancies between campus-level and program-level reporting are corrected promptly to meet the 60-day reporting requirement. 3. Regular Compliance Checks: System-generated reports will be reviewed to align with NSLDS reporting guidelines. Additionally, a designated staff member in the Registrar’s Office on the three-campuses will oversee the timely processing and submission of enrollment status changes to NSLDS. 4. Training and Process Improvement: The Registrar’s Office will conduct periodic training sessions for staff involved in enrollment reporting to reinforce compliance requirements and best practices for NSLDS data submission. Internal reporting procedures will also be refined to prevent delays or errors in enrollment reporting. 5. Ongoing Review and Oversight: The University will establish a formalized review process to assess the effectiveness of these corrective actions. Progress reports will be reviewed quarterly to ensure sustained compliance and continuous improvement in our enrollment reporting processes. The University remains committed to ensuring accurate and timely reporting of student enrollment data in compliance with federal regulations. We appreciate your guidance and support in maintaining the integrity of our Title IV reporting obligations. Please do not hesitate to reach out if additional clarification or documentation is required. Sincerely, Karen Johnson University Registrar

View Audit 347392

Finding 529399 (2024-003)

None 2024

University of California

CA

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2024-003 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program, Federal Direct Student Loans Award Numbers: Various Assistance Listing Titles: Federal S...

2024-003 Cluster: Student Financial Assistance Sponsoring Agency: Department of Education Award Names: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program, Federal Direct Student Loans Award Numbers: Various Assistance Listing Titles: Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program, Federal Pell Grant Program, Federal Direct Student Loans Assistance Listing Numbers: 84.007, 84.033, 84.063, 84.268 Award Year: 2023-2024 Pass-through entity: Not applicable Campus One The Financial Aid and Scholarships (FAS) office will take action to allocate the appropriate staff resources, training, tools and management oversight to ensure timely processing of R2T4s, including the return of applicable funds to COD. We have identified 2 recently hired counseling staff who were trained by our Assistant Director of Compliance on R2T4 processing and provided regulatory and campus updates in the 2024-25 academic year. The staff will complete the initial R2T4 review and calculation on a weekly basis and started this work in February 2025. The FAS team will implement an updated tracking and monitoring mechanism that includes the date of withdrawal, the date the refund is processed, and the date the refund is submitted to the Department of Education. The Assistant Director of Compliance will identify potential delays and check in with staff on their weekly reports. This will allow for corrective action prior to the 45-day deadline. The FAS managers will make R2T4 processing a standing item in management meetings to identify any competing priorities that may contribute to compliance concerns. The report used to identify withdrawn students will be reviewed and revised, with FAS staff input, to create efficiencies for managing the work each week. Anticipated completion date of all adjustments is the end of July 2025, with iterations continuing for reports and the tracking mechanism as needed. For inquiries regarding this finding, please contact Silvia Marquez at semarquez@ucsd.edu. Campus Two While we note that no Return of Title IV Funds calculation errors occurred, the campus will institute improved tracking, reporting, and completion of the secondary review process within the 45-day funds return window. To assist in the review effort the campus has cross-trained multiple staff members to ensure enough personnel have the necessary skills, knowledge, and awareness to manage the review process effectively. Anticipated completion of implementation is May 2025. For inquiries regarding this finding, please contact Nancy Garcia at ngarcia@fas.ucla.edu.

View Audit 347386

Finding 529378 (2024-001)

Material Weakness 2024

Village of Clemmons

NC

Internal Control / Segregation of Duties Material Weakness

Corrective Action: The Village has hired a planning and finance tech in April 2024 who has allowed the Village to segregate duties for accounts payable which according to our risk assessmnet is one of our highest risks. The department head's responsibility to review and approve invoices has increa...

Corrective Action: The Village has hired a planning and finance tech in April 2024 who has allowed the Village to segregate duties for accounts payable which according to our risk assessmnet is one of our highest risks. The department head's responsibility to review and approve invoices has increased. The Village involves the manager, assistant manager, mayor and mayor pro tem in the accounts payable process. The manager of assistant manager reviews all payments. The Village requires dual signatures on payables, the mayor or mayor pro tem is the second signatory. The Village also implented a change in the responsibilities of staff to segregate duties of the payroll function. The human resources officer processes payroll. We continue to look opportunities to cross-train employees. The Village has automated our receipt process with Open.Gov. The assingned employee generates an invoice for all payments, once the invoice is noted as paid OpenGov generates a journal entry in Excel for the finance officer or designee to record the payment. As part of management oversight, the Council receives a check register, cash balances, and a financial report monthly. The Village continues to review possible segregation of duties, if personnel expertise allows. Bank reconciliations are up to date. Proposed Completion Date: The Village has increased personnel and cross-trained employees to implement segregation of duties. The Village believes with the additional personnel and the management review procedures, that we have a process in place to prevent any material misstatements of the financial statements. We implemented this in April 2024, so the additional segregation of duties was in place at year end.

View Audit 347374

Finding 529375 (2024-002)

Material Weakness 2024

Duneland School Corporation

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Suspension and Debarment Contact Person Responsible for Corrective Action: Lynn A. Kwilasz Contact Phone Number and Email Address: 219.983.3604; lkwilasz@duneland.k12.in.us Views of Responsible Officials: We concur with the finding...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Suspension and Debarment Contact Person Responsible for Corrective Action: Lynn A. Kwilasz Contact Phone Number and Email Address: 219.983.3604; lkwilasz@duneland.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: School corporation personnel will work with PCES Cooperative personnel to appropriately review the PCES processes and procedures that have been established by PCES to ensure that the required Suspension and Debarment checks are completed prior to initiating transactions covered by this requirement. Anticipated Completion Date: June 30, 2025

View Audit 347371

Finding 529348 (2024-001)

Significant Deficiency 2024

Alvin Community College

TX

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

The College acknowledges the audit finding regarding the lack of documented independent review of Return of Title IV Funds (R2T4) calculations and is committed to addressing this issue. To ensure compliance, the College Financial Aid Director will review the R2T4 calculations completed by the Colleg...

The College acknowledges the audit finding regarding the lack of documented independent review of Return of Title IV Funds (R2T4) calculations and is committed to addressing this issue. To ensure compliance, the College Financial Aid Director will review the R2T4 calculations completed by the College Financial Aid Advisor each month and will implement a standardized email response to confirm that the R2T4 calculations for the month were reviewed. This email response will be archived as evidence of management review. These corrective actions will be implemented in January 2025 , with the College Chief Financial Officer supervising the monthly review of the R2T4 calculations to ensure they are performed.

View Audit 347358

Finding 529333 (2024-001)

None 2024

Moravian House IV

PA

Reporting Internal Control / Segregation of Duties

Our recommendation is that procedures be implemented to ensure the Project is aware of all external reporting requirements and timely filing can be met.

View Audit 347351

Finding 529300 (2024-004)

Material Weakness 2024

Scott County School District 1

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate, Material Weakness Summary of Finding: This was a repeat finding. An effective internal control system was not designed or implemented at th...

FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate, Material Weakness Summary of Finding: This was a repeat finding. An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Annual Report Card High School Graduation Rate compliance requirement until the 2023/2024 school year. The School Corporation had not established internal controls for most of the audit period to ensure that the required documentation to remove a student from a cohort was confirmed and maintained with the withdrawal forms prior to removing the student from the cohort. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Starting in the 2023/2024 school year, the building principal now signs off on the supporting documentation that is being retained to support a student’s withdrawal from the cohort. Anticipated Completion Date: The anticipated completion date was the 2023/2024 school year.

View Audit 347331

Finding 529295 (2024-003)

Material Weakness 2024

Scott County School District 1

IN

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

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Material Weakness Summary of Finding: There is no administrate review of reimbursable expenses submitted to MAESSU by the district payroll cle...

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Material Weakness Summary of Finding: There is no administrate review of reimbursable expenses submitted to MAESSU by the district payroll clerks. Lack of an internal control. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Payroll Clerk will submit the reimbursement requests to the corporation Business Manager for review before the reimbursement is submitted to MAESSU for payment. Anticipated Completion Date: The anticipated completion date will be with the April reimbursement submission.

View Audit 347331

Finding 529287 (2024-001)

Significant Deficiency 2024

Housing Authority of Portage County

WI

Internal Control / Segregation of Duties

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills...

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the draft financial statements.

View Audit 347328

Finding 529270 (2024-001)

Material Weakness 2024

Blue River Valley Schools

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

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 Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

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 Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility 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 eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place for 26 of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as free when the annual income per the student's application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure that the applications are being formally reviewed by the Food Services Director and the Corporation Treasurer. Person responsible for implementation and projected implementation date: The Food Services Director and the Corporation Treasurer will be responsible for implementing the corrective action, which will begin with applications for the 2025-2026 school year.

View Audit 347315 Questioned Costs: $1

Finding 529268 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Needles

CA

HUD Housing Programs Internal Control / Segregation of Duties

Audit Finding 2024-001: The Authority did not obligate the funds within the time frame required for CFP Grant Year 2019. The Housing Authority of the City of Needles was notified by HUD on 06/18/24 that we were noncompliant with the obligation requirements for our 2019 CFP grant. As a result, our 20...

Audit Finding 2024-001: The Authority did not obligate the funds within the time frame required for CFP Grant Year 2019. The Housing Authority of the City of Needles was notified by HUD on 06/18/24 that we were noncompliant with the obligation requirements for our 2019 CFP grant. As a result, our 2024 CFP grant was reduced. Our Acting Finance Director, Barbara Dileo and our Housing Manager, Angelica Deermer took a class on 02/13/25 that reiterated the information on the proper timing for obligating and drawing down funds. This finding has been corrected effective 02/14/25.

View Audit 347312

Finding 529265 (2024-001)

Material Weakness 2024

Centerville-Abington Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Throug...

Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility 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 eligibility compliance requirement. Context: During testing over controls for eligibility, for 16 of the 60 applications selected, we noted there was no formal evidence that the applications had been reviewed and further, the application did not specify if the student was eligible for free or reduced lunch. We also noted for 2 of the 60 selections, management was unable to provide support for the student that was selected. Corrective Action Plan: The Food Services Director and the Treasurer will both sign off on the applications once they have completed their review to determine if the application was accurately denied or approved for free or reduced meals. The completed and reviewed applications will be maintained in a safe and secure location, so they are easily accessible in an instance where they would need to be referenced. Person responsible for implementation and projected implementation date: The Food Services Director and the Corporation Treasurer will implement the corrective action plan starting with applications received for the 2025-2026 school year.

View Audit 347308

Finding 529257 (2024-001)

Significant Deficiency 2024

Pennsylvania Association of Regional Food Banks

PA

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Description of Finding: Criteria or Specific Requirement: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. Issue and C...

Description of Finding: Criteria or Specific Requirement: The lead agencies, who are subrecipients under the Federal Awards, are required to have clients sign the Form 502045-A CSFP Sub-Agency Monthly Participant Sign-in Sheet to self-declare program eligibility before food is disbursed. Issue and Cause: There were three instances out of 40 distributions tested where this signoff was not completed. Due to the hectic environment at the lead agencies during food distribution day, oversights have occurred when obtaining the required client signoff. Statement of Concurrence or Nonconcurrence: PARF management has reviewed the 2024-001 finding and concurs with the recommendations as stated. Corrective Action: PARF has an extensive training process in place for lead agencies, in relation to grant award compliance requirements, which includes the provision of training manuals and monthly phone calls to review matters. In addition, PARF provides updates to the lead agencies as new or amended requirements are enacted. Further, PARF does periodic reviews of the lead agencies and completes the biennial review Form 502035 CSFP Management Evaluation. PARF will continue to reiterate the required signoff process with the lead agencies during phone calls, training session and reviews. In addition for FY 2025 PARF will be conducting a mandatory webinar to ensure all the lead agencies are understanding the procedure and why it is important for 100 percent accuracies -https://docs.google.com/presentation/d/1YZgcq7SY4DmvhYrKZE8sp-NDhpuzn827PZDZ0xAKDw/edit?usp=sharing

View Audit 347284

Finding 529240 (2024-007)

Significant Deficiency 2024

Hertford County

NC

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-007 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Section III - Federal Award Findings and Question Costs (continued) Management monitor daily to track progress of this issue and ...

Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-007 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed completion date: Section III - Federal Award Findings and Question Costs (continued) Management monitor daily to track progress of this issue and modify the controls as needed. Monthly second-party reviews will continue to be conducted to ensure accuracy in case processing. Peer-to-peer second-party reviews will be implemented monthly to encourage collaborative oversight. Staff will be required to perform second-party reviews of their own recertifications to reinforce attention to detail. Application checklists will be utilized for all applications and recertifications to verify that staff collect and verify the correct data needed for processing. Staff will complete and sign checklists for every application and recertification, holding them accountable for accuracy and thoroughness. All staff have been and will continue to be trained on MA-2230 Financial Resources, including identifying resources and determining which are countable. Facilitated trainings on properties, resources, and vehicles will continue to be conducted. Staff will revisit Learning Gateway trainings as needed to reinforce understanding and compliance. Knowledge checks will be incorporated into all trainings to evaluate staff comprehension. Staff will be trained on the importance of completing and utilizing vehicle forms during both applications and recertifications. Staff are encouraged to consistently review determination history prior to case authorization to ensure household composition and income are accurate. NC FAST will be reviewed during applications and recertifications to verify vehicle information and other resources. Staff will confirm that all case files include online verifications, documented resources and income, and that the amounts agree with information in NC FAST. Documentation in case notes will clearly indicate the actions performed and their results. Supervisors will continue to meet with staff individually for coaching sessions to address findings and collaboratively discuss areas for improvement. Supervisors will emphasize the importance of accuracy and accountability in case processing during regular team discussions. Staff will now be held to a higher level of accountability with signed checklists serving as verification of completed work. This plan will ensure consistent improvement in case accuracy and processing while fostering accountability and professional growth among staff. Tiffiany Walton, Interim Director Melissa Castelow, F&C Medicaid Supervisor Anetre Vaughan, Adult Medicaid Supervisor BUILD YOUR FUTURE ON OUR FOUNDATION 115 Justice Drive  Suite 1  Winton, North Carolina 27986 Office 252.358.7805  Facsimile 252.358.0198  www.HerfordCountyNC.gov 124

View Audit 347266

Finding 529234 (2024-002)

Significant Deficiency 2024

Behavioral Health Initiatives, Inc.

TN

Subrecipient Monitoring Reporting Significant Deficiency

Management will develop procedures to ensure that reports are submitted timely and any new filing deadlines will be documented and met without exception.

View Audit 347253

Finding 529233 (2024-001)

Significant Deficiency 2024

Behavioral Health Initiatives, Inc.

TN

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management will develop additional controls to ensure that bank reconciliations are prepared timely and perform second review as per current internal control policy.

View Audit 347253

Finding 529230 (2024-004)

Material Weakness 2024

Daleville Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Nu...

Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER III amounts reported for the reports covering the FY22 time period ($22,163 and $409,347, respectively) did not agree to the underlying expenditure records ($3,796 and $404,347 respectively) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER II amount reported for the reports covering the FY23 time period ($131,439) did not agree to the underlying expenditure records ($153,216) for the period of July 1, 2022 through June 30, 2023). We also noted there was no documented, secondary review of the information in the FY23 annual data reports by someone other than the preparer. Contact Person Responsible for Corrective Action: Dr. David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The correction will be on the next annual report when it is due.

View Audit 347248

Finding 529224 (2024-004)

Material Weakness 2024

Shenango Valley Urban League

PA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Management agrees with the findings and will take the necessary corrective actions. The Organization will create an internal control mechanism to track Federal Awards throughout the year in order to prevent and detect any potential material misstatements and make it available to the auditors at the ...

Management agrees with the findings and will take the necessary corrective actions. The Organization will create an internal control mechanism to track Federal Awards throughout the year in order to prevent and detect any potential material misstatements and make it available to the auditors at the end of the year.

View Audit 347218

Corrective Action Plans

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