Corrective Action Plans

Finding 524492 (2024-005)

Material Weakness 2024

MN

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking

Contact Person – Melissa Sparks, Superintendent Corrective Action Plan – The District staff will work with the construction manager to ensure wage rates requirements are monitored. Completion Date – June 2025

View Audit 343854

Finding 524490 (2024-001)

Significant Deficiency 2024

Hoke County, North Carolina

NC

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Finding: 2024-001 Name of Contact Person: Diane Simmons, Program Integrity Supervisor Corrective Action/Management’s Response: Management agrees with the audit finding. The Program Integrity Investigator will ensure that all documentation and evidence relative to the case is scanned into NCFAST u...

Finding: 2024-001 Name of Contact Person: Diane Simmons, Program Integrity Supervisor Corrective Action/Management’s Response: Management agrees with the audit finding. The Program Integrity Investigator will ensure that all documentation and evidence relative to the case is scanned into NCFAST under the Program Integrity Investigative Case. The Invesitgator will complete the DSS-1682 and review for accuracy prior to submitting the form to the Program Integrity Supervisor for approval. The Program Integrity Supervisor will complete a second party review of all DSS-1682’s and documentation to ensure that investigations and forms are completed correctly and timely. The Program Integrity Investigator will enter the claim into NCFAST after approval by the Supervisor. The second party review results will be reviewed with Program Integrity Staff monthly. Remedial training will be conducted if any errors are found. Proposed Completion Date: the above mentioned procedures will be Implemented immediately.

View Audit 343849

Finding 524481 (2024-001)

Significant Deficiency 2024

Town of Middlebury, Vermont

VT

Internal Control / Segregation of Duties Reporting Special Tests & Provisions

Recommendation: To correct these deficiencies, management would need to hire personnel with adequate accounting experience to perform these functions. The Town would need to weigh the costs of these corrections verse the benefit.

View Audit 343825

Finding 524469 (2024-002)

Significant Deficiency 2024

Baldwin-Whitehall School District

PA

Internal Control / Segregation of Duties HUD Housing Programs School Nutrition Programs

CORRECTIVE ACTION PLAN Department of Education: The Baldwin-Whitehall School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: J. Martin and Associates, LLC P.O. Box 498 Beaver, PA 1...

CORRECTIVE ACTION PLAN Department of Education: The Baldwin-Whitehall School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of the independent public accounting firm: J. Martin and Associates, LLC P.O. Box 498 Beaver, PA 15009 Audit period: June 30, 2024 The findings for the year ended June 30, 2024 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section B – Financial Statement Findings 2024-1 Best Practices Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. He actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, he approves all check disbursements through the Positive Pay process and physically signs every accounts payable check that is issued by the School District. Recommendation: We recommend that the District strongly encourage the tax collectors to obtain a SOC report in order to ensure proper controls are in place. Management’s Response: The School District understands the importance of obtaining SOC reports from service organizations and will continue to inquire of the appropriate entities to ensure they obtain the proper reports. In discussion with the Delinquent Tax Collector, they notified the District that it is extremely cost prohibitive for them to go through a review that would end with the issuance of a SOC report. Section C – Major Federal Award Findings 2024-2 Segregation of Duties – Child Nutrition, Title I, ESSER Recommendation: Ideally, the District would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the School District’s financial position. Management’s Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. He actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, he approves all check disbursements through the Positive Pay process and physically signs every accounts payable check that is issued by the School District. If you have questions about this report or need additional financial information, please contact Mark Cherpak, Business Manager at: 4900 Curry Road Pittsburgh, PA 15236 412-884-6300

View Audit 343824

Finding 524468 (2024-001)

Significant Deficiency 2024

The Colleges of Law

CA

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan – The Colleges of Law Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Feder...

Corrective Action Plan – The Colleges of Law Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students within the required timeframe. Institutions must return any amount of excess cash over the one-percent tolerance and any remaining cash after the seven-day tolerance period. Finding: The College had one instance of excess cash for the Federal Direct Student Loan program, ranging from $172 to $10,314, from March 25, 2024, to April 5, 2024. Although the excess cash did not exceed the one-percent tolerance of prior year drawdowns, the funds were not returned within the required seven-day period. Summary: The College inadvertently retained excess cash for the Federal Direct Student Loan program beyond the seven-day tolerance period due to administrative oversight. The delay in returning the excess cash was attributed to the reconciliation process taking longer than anticipated. Corrective Action Planned or Taken: 1. Procedure Update: The College has updated its cash management procedures to ensure excess funds are returned to the Secretary within the seven-day tolerance period. 2. Process Change: The College will enhance its reconciliation process to expedite the identification and return of excess cash within the required timeframe. 3. Internal Control Strengthening: The College will implement more rigorous internal controls, including automated alerts and checks, to ensure compliance with cash management requirements. 4. Staff Training: Relevant staff will receive additional training on updated cash management procedures and the importance of timely returning excess cash. 5. Improved Monitoring: The College will introduce enhanced monitoring and tracking mechanisms to ensure that excess cash is promptly identified and returned within the mandated period. Contact Person: Theresa Cowan, Associate Vice President, Compliance and Student Finance tcowan@tcsedsystem.edu Anticipated Completion Date: December 16, 2024

View Audit 343821

Finding 524467 (2024-001)

Significant Deficiency 2024

Realife Cooperative of Phalen Village

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 343816

Finding 524461 (2024-005)

Material Weakness 2024

City of Lincoln City, Oregon

OR

Subrecipient Monitoring Material Weakness Reporting

Beginning March 2025, the City's Finance department will review and sign off on any annual financial reports submitted to the U.S. Department of Treasury. The City will provide training to appropriate staff that Finance Departmental review is required.

View Audit 343795

Finding 524448 (2024-002)

Significant Deficiency 2024

Big Beaver Falls Area School District

PA

Internal Control / Segregation of Duties HUD Housing Programs School Nutrition Programs

CORRECTIVE ACTION PLAN

View Audit 343773

Finding 524441 (2024-001)

Significant Deficiency 2024

McDaniel College and Subsidiary

MD

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding 2024-001 Condition Finding 2024-001 – Significant Deficiency – Return of Title IV Federal Program – Federal Pell Grant Program, Federal Direct Student Loan Program Federal Agency – U.S. Department of Education Pass- Through Entity – Not Applicable ALN Number – 84.063, 84.268 Federal Award Y...

Finding 2024-001 Condition Finding 2024-001 – Significant Deficiency – Return of Title IV Federal Program – Federal Pell Grant Program, Federal Direct Student Loan Program Federal Agency – U.S. Department of Education Pass- Through Entity – Not Applicable ALN Number – 84.063, 84.268 Federal Award Year – May 31, 2024 Criteria: The Uniform Guidance requires recipients of federal awards to administer its federal programs with an adequate system of internal controls over applicable compliance requirements. In addition, when a recipient of Title IV grant or loan assistance withdraws from an institution during a payment period, Title IV regulations (34 CFR 668.22) require the College to determine, through a Return of Title IV Funds (R2T4) calculation, the amount of Title IV grant or loan assistance that the student earned as of the withdrawal date and return the unearned portion of the grant or loan to the Title IV programs as soon as possible but no later than 45 days after the withdrawal date. Corrective Action Plan Corrective Action Planned: {The College agrees with the finding and has taken immediate corrective action to address the finding related to R2T4 calculations. All R2T4 calculations for the related period have been recalculated and reviewed for accuracy. Any noted discrepancies related to the necessary return of funds have been addressed. Enhanced internal controls have been implemented to ensure that the dates entered in the Colleague system aligns with the academic calendar. The College will also institute an internal audit/compliance process for additional verification and monitoring. Identify the specific actions to be taken to eliminate or mitigate the recurrence of the finding. Name(s) of Contact Person(s) Responsible for Corrective Action: Kemia Himon, Financial Aid Director Anticipated Completion Date: 3.3.25

View Audit 343760 Questioned Costs: $1

Finding 524434 (2024-003)

Significant Deficiency 2024

Payne Theological Seminary

OH

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...

Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The seminary will update our current WISP to comply with all requirements and updated standards. Name(s) of the contact person(s) responsible for corrective action: Raymond Ingram Planned completion date for corrective action plan: April 2025

View Audit 343723

Finding 524433 (2024-002)

Significant Deficiency 2024

Payne Theological Seminary

OH

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

Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary implemented a process to ensure credit balances are returned timely based on the regulations set forth by the Department of Education. Explanation of disagreement with audit finding: There is no disagreeme...

Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend that the Seminary implemented a process to ensure credit balances are returned timely based on the regulations set forth by the Department of Education. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Through December 2024, Payne issues credits/refunds in two disbursements. In November 2024, the Business Office and Academic Services discussed moving to a single credit/refund disbursement in an effort to avoid potential delays in processing. A decision was made to approve the single credit/refund disbursement process effective Spring 2025. Financial Aid Services was notified and provided a new disbursement schedule. Communication of the change was sent to students November 30, 2024. Person responsible - Maryjo Lewis Planned completion date: The new process in effect beginning Spring 2025 term

View Audit 343723

Finding 524432 (2024-001)

Significant Deficiency 2024

Payne Theological Seminary

OH

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary evaluate its procedures and policies around reporting Unsubsidized loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding:...

Student Financial Aid Cluster – CFDA No. 84.268 Recommendation: We recommend the Seminary evaluate its procedures and policies around reporting Unsubsidized loan disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Business Office will post the awarded funds to the accounts in SONIS on the date designated on the disbursement roster. Name(s) of the contact person(s) responsible for corrective action: Razieh Adinehzadeh Planned completion date for corrective action plan: Changes implemented in February 2025.

View Audit 343723

Finding 524429 (2024-002)

None 2024

City of Carson

CA

HUD Housing Programs Internal Control / Segregation of Duties

The City will ensure the implementation of the following corrective action plan: • Conduct training sessions and designate primary and backup staff responsible for filing and submitting the HUD reports. • Require management review and approval of all reports prior to submission to HUD. The Correctiv...

The City will ensure the implementation of the following corrective action plan: • Conduct training sessions and designate primary and backup staff responsible for filing and submitting the HUD reports. • Require management review and approval of all reports prior to submission to HUD. The Corrective Action Plan (CAP) has been implemented as of June 30th, 2024. The staff responsible for the CAP are the Accounting Manager, Hnin Phyu and the Housing Specialist, Debra Scott.

View Audit 343710

Finding 524428 (2024-001)

None 2024

City of Carson

CA

Reporting Internal Control / Segregation of Duties

The report was filed late due to changes in the Accountant's assigned duties and responsibilities. This issue has been communicated to the team, and quarterly reminders have been established to ensure timely report submissions. An accountant has been specifically assigned to the CDBG fund, and remin...

The report was filed late due to changes in the Accountant's assigned duties and responsibilities. This issue has been communicated to the team, and quarterly reminders have been established to ensure timely report submissions. An accountant has been specifically assigned to the CDBG fund, and reminders are in place to file all required reports on time. A Corrective Action Plan (CAP) has been implemented as of June 30, 2024. The staff responsible for the CAP are the Accounting Manager, Hnin Phyu and the Accountant, Janelle Morris.

View Audit 343710

Finding 524425 (2024-001)

Significant Deficiency 2024

Morehouse College

GA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding No. 2024-001 SFA – Enrollment Reporting Federal Program Student Financial Assistance Cluster AL No. 84.268 Federal Direct Student Loans Federal Agency U.S. Department of Education Federal Award Years October 1, 2022 to September 30, 2023 October 1, 2023 to September 30, 2024 Criteri...

Finding No. 2024-001 SFA – Enrollment Reporting Federal Program Student Financial Assistance Cluster AL No. 84.268 Federal Direct Student Loans Federal Agency U.S. Department of Education Federal Award Years October 1, 2022 to September 30, 2023 October 1, 2023 to September 30, 2024 Criteria or Requirement Institutions are required to report enrollment information under the Pell grant and the Direct and FFEL loan programs via the NSLDS (OMB No. 1845-0035) (Pell, 34CFR 690.83(b)(2); FFEL, 34CFR 682.610; Direct Loan, 34 CFR 685.309; Perkins 34 CFR 674.19(f)). Condition and Context During our test work, we selected a sample of 40 students that had enrollment status changes during fiscal year 2024. Within our sample, we identified 3 instances where the students’ enrollment status was not properly communicated to National Student Loan Data System (NSLDS). These instances involved students who reported their status changes to the College after the normal reporting period had ended. Cause and Potential Effect Noncompliance due to no control in place to identify late submissions of status changes and ensure that these changes are properly communicated to the NSLDS. This lack of control could result in inaccurate or delayed reporting of student status changes to the NSLDS, potentially affecting loan servicing and compliance with federal regulations. Questioned Cost There were no questioned cost associated with the finding. Corrective Action Plan to Finding 2024-001: Contact person for corrective action: LaKeidra Gilford – Interim Registrar Office of Records and Registration Corrective Action Plan: Morehouse College plan to implement the following to address finding No. 2024-001. • Office of Records and Registration will create a new policy effective July 1, 2025, that will state any medical withdrawals received after the last day of the current term will not be honored. • Office of Records and Registration effective May 2025 will continue the current process with additionally submitting two (2) additional graduation reports each month after the initial report is sent to National Student Clearinghouse to ensure all graduates are captured and reported.

View Audit 343696

Finding 524393 (2024-002)

Material Weakness 2024

Loma Linda University

CA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.329

Finding 2024-002 – Internal control deficiency and noncompliance over Reporting related to performance reports Connecting Minority Communities Pilot Program – Timeliness and Accuracy During testing over the Reporting compliance requirement, management did not have effective internal controls in pl...

Finding 2024-002 – Internal control deficiency and noncompliance over Reporting related to performance reports Connecting Minority Communities Pilot Program – Timeliness and Accuracy During testing over the Reporting compliance requirement, management did not have effective internal controls in place to ensure performance reports were submitted by the deadline and completed correctly. Management did not submit the required performance reports by the deadline and certain key line items were not completed correctly. Management Response and Action Plan: Management will meet with the Principal Investigator and provide additional training emphasizing the importance of timely submission and accuracy of grant documentation and reports. In addition, management will monitor submission deadlines and follow-up with the Principal Investigator to ensure timely filing. Responsible Person: Executive Director of Sponsored Project Administration Target Date: February 2025

View Audit 343628

Finding 524392 (2024-001)

Material Weakness 2024

Loma Linda University

CA

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

Finding 2024-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to payroll expenditures Connecting Minority Communities Pilot Program – Accuracy During testing over the Activities Allowed or Unallowed and Allowable C...

Finding 2024-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to payroll expenditures Connecting Minority Communities Pilot Program – Accuracy During testing over the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirement, management did not have effective internal controls in place to ensure salaries, fringe benefits, and indirect costs were correctly allocated to the Federal award. Management Response and Action Plan: Management has adjusted for the incorrect allocation with the grantor (i.e., refunded the questioned costs) and will implement an additional review control of the allocation and final calculation of salaries, fringe benefits, and indirect costs. Responsible Person: Executive Director of Sponsored Project Administration Target Date: February 2025

View Audit 343628 Questioned Costs: $1

Finding 524390 (2024-002)

Significant Deficiency 2024

Kansas Health Science Center, Inc.

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-002 Finding: Improper Controls Over Personnel Expenses Applicable Regulation: Uniform Grant Guidance (2 CFR 200.430(g)(1)(i)) states charges to Federal awards for salaries and wages must be based on records that a...

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-002 Finding: Improper Controls Over Personnel Expenses Applicable Regulation: Uniform Grant Guidance (2 CFR 200.430(g)(1)(i)) states charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Finding: A KHSU supervisor did not properly document approval for one employee’s personnel activity reports. Corrective Action Taken or Planned: Upon being notified by the auditors of this specific issue, the organization took immediate steps to address the finding. The missing documentation for the personnel activity report was located and the supervisor provided retroactive written approval. The updated Personnel Activity Report was submitted to KDADS. This corrective action resolved the specific instance during the audit. In addition, the following will be implemented: 1. Development and Implementation of a Standard Operating Plan • A SOP for reviewing and documenting approvals of personnel activity reports (PARs) will be developed. • The procedure will include detailed steps for supervisors to review, approve, and retain documentation of PARs. 2. Training for Supervisors • All supervisors responsible for approving PARs will have one-on-one training on the new SOP by the Chief Financial Officer, emphasizing the importance of proper documentation to comply with internal controls and audit standards. • Training sessions will be scheduled. 3. Implementation of Monitoring Controls • A secondary review process will be introduced to ensure compliance with the new procedures, including review by the Principal Investigator. • The Grants Management Office or an equivalent oversight body will conduct periodic audits of PAR documentation to verify proper approvals. Contact Person: Matt Ankenbrandt, Chief Financial Officer mankenbrandt@kansashsc.org Anticipated Completion Date: 2/15/25

View Audit 343627

Finding 524389 (2024-001)

Significant Deficiency 2024

Kansas Health Science Center, Inc.

IL

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, oth...

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students within the required timeframe. Institutions must return any amount of excess cash over the one-percent tolerance and any remaining cash after the seven-day tolerance period. Finding: Kansas Health Science University (KHSU) had excess cash for the Federal Direct Student Loan program, including $268,278 from July 12, 2023, to July 19, 2023, and amounts ranging from $2,204 to $13,385 from April 8, 2024, to April 23, 2024. For the first period, the excess cash exceeded the one-percent tolerance of prior year drawdowns and was not returned within the three business-day period. For the second period, although the excess cash did not exceed the one-percent tolerance, amounts were not returned within the seven-day period as required. Summary: KHSU identified two instances of excess cash due to delays in returning unused funds. The Funds were not returned to ED withing the required number of days, leading to a violation of the federal cash management requirements. The issue was related to an administrative oversight related to the timing of the return of drawn funds. Corrective Action Planned or Taken: 1. Procedure Update: KHSU will update its cash management procedures to ensure compliance with both the three-day and seven-day return requirements for excess cash. 2. Process Change: KHSU will implement a process to immediately review and reconcile drawdowns with disbursement needs. Drawdowns will be based strictly on reconciled disbursement schedules to prevent excess cash. 3. Internal Control Strengthening: Internal controls will be enhanced to include automated alerts for identifying excess cash and triggering prompt corrective actions. 4. Staff Training: Financial aid and accounting staff will undergo targeted training on Federal cash management regulations, focusing on the prevention and timely resolution of excess cash. 5. Improved Monitoring: KHSU will establish daily monitoring of cash balances during peak disbursement periods and periodic reviews to ensure ongoing compliance with Federal regulations. Contact Person: Theresa Cowan, Associate Vice President, Compliance and Student Finance tcowan@tcsedsystem.edu Anticipated Completion Date: December 16, 2024

View Audit 343627

Finding 524371 (2024-005)

Significant Deficiency 2024

Richmond County

NC

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding...

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-008 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Linda Taylor, Medicaid Program Manager Linda Taylor, Medicaid Program Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to not conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, Medicaid Program Manager We will do a group training on countable and uncountable income, continue with 2nd party reviews and review policy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Linda Taylor, Medicaid Program Manager Training will be held in the month of December 2024. Once completed, you will contacted by email. Group training will be held to make sure all areas are covered when requesting for information and contiune with 2nd partiy reviews 139 Section III - Federal Award Findings and Questioned Costs

View Audit 343605

Finding 524366 (2024-003)

Material Weakness 2024

Jac-Cen-Del Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-003 Finding Subject: Education Stabilization - Reporting Summary of Finding: The School Corporation had not designed, nor implemented, a system of internal controls to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports (Reports) were ...

FINDING 2024-003 Finding Subject: Education Stabilization - Reporting Summary of Finding: The School Corporation had not designed, nor implemented, a system of internal controls to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports (Reports) were complete and accurately submitted. The Reports were prepared by one employee without a documented oversight, review, or approval process in place to prevent, or detect and correct, errors. Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number and Email Address: (812) 689-4114, thuff@jaccendel.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Moving forward treasurer will provide even more information to the reviewer specifically pertaining to the findings and any other pertinent information for that person to have a better idea of what they are looking for and will keep documentation of the review being done and signed off on. Anticipated Completion Date: This will be corrected with the next round of ESSER reporting due January 2025.

View Audit 343584

Finding 524362 (2024-002)

Material Weakness 2024

Jac-Cen-Del Community School Corporation

IN

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

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Internal Controls Summary of Finding: The Indiana Department of Education calculates the Maintenance of Effort - Level of Effort based on expenditure information submitted on the Form 9 for that fiscal year. The Treasurer was respo...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Internal Controls Summary of Finding: The Indiana Department of Education calculates the Maintenance of Effort - Level of Effort based on expenditure information submitted on the Form 9 for that fiscal year. The Treasurer was responsible for the preparation and submission of the Form 9. There were no documented internal controls in place such as an oversight, review, or approval process to ensure expenditures were correctly reported. Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number and Email Address: (812) 689-4114, thuff@jaccendel.k12.in.us Views of Responsible Officials: We concur with the finding 􀁹􀈱EVERY􀈱CHILD􀈱􀁹􀈱EVERY􀈱CHANCE􀈱􀁹􀈱EVERY􀈱DAY􀈱􀁹 JAC􀈬CEN􀈬DEL􀈱COMMUNITY􀈱SCHOOLS CENTRAL OFFICE HIGH SCHOOL / ATHLETICS ELEMENTARY SCHOOL 723 N Buckeye Street 4586 N US 421 4544 N US 421 Osgood, Indiana 47037 Osgood, Indiana 47037 Osgood, Indiana 47037 Telephone: (812) 689-4114 Telephone: (812) 689-4643 Telephone: (812) 689-4144 www.jaccendel.k12.in.us Fax: (812) 689-7423 Fax: (812) 689-5632 Fax: (812) 689-5909 INDIANA STATE BOARD OF ACCOUNTS 26 Description of Corrective Action Plan: Moving forward treasurer will provide even more information to the reviewer specifically pertaining to the findings and any other pertinent information for that person to have a better idea of what they are looking for. I actually printed the Form 9 transmittal report that has the accounts and amounts on it and had the Superintendent review it and sign off on it for the December 2024 Form 9. This will be our process moving forward. Anticipated Completion Date: With the completion of the most recent form 9 December 31, 2024.

View Audit 343584

Finding 524359 (2024-003)

Material Weakness 2024

Pitt County, North Carolina

NC

Subrecipient Monitoring Eligibility Material Weakness

Corrective Action/Management Response: Supervisor responsible for submitting report has become more familiar with the due dates in which this report is due. In addition, a reminder has been placed on the Outlook calendar to ensure that the report is completed timely. This practice has seemed to ...

Corrective Action/Management Response: Supervisor responsible for submitting report has become more familiar with the due dates in which this report is due. In addition, a reminder has been placed on the Outlook calendar to ensure that the report is completed timely. This practice has seemed to work as the report submitted for the 1st quarter was submitted timely. Proposed Completion Date: 11/21/2024

View Audit 343583

Finding 524358 (2024-002)

Material Weakness 2024

Pitt County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Corrective Action/Management Response: Staff training is ongoing and was completed to remind of importance of running on lines at recertification and updated income. Proposed Completion Date: 11/30/2024

View Audit 343583

Finding 524350 (2024-006)

Significant Deficiency 2024

Pitt County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Corrective Action/Management Response: We will get with MIS to see if they can reduce the amount of time the computer auto locks as well as doing checks to ensure all unattended computers are locked. Proposed Completion Date: 12/1/2024

View Audit 343583

Corrective Action Plans

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