Corrective Action Plans

Finding 539427 (2024-002)

Material Weakness 2024

Catholic Charities of the Rio Grande Valley

TX

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302

Finding 2024-002 – The Organization provided humanitarian assistance to migrants and asylum seekers turned over by Customs and Border Protection (CBP), including meals, transportation and shelter at hotels and the Organizations Respite Center. The Organization has intake procedures in place with res...

Finding 2024-002 – The Organization provided humanitarian assistance to migrants and asylum seekers turned over by Customs and Border Protection (CBP), including meals, transportation and shelter at hotels and the Organizations Respite Center. The Organization has intake procedures in place with respect to hotel shelter expenditures. However, the intake process was not consistently applied to all participants. The Organization was not able to provide supporting documentation for 5% of the requested sample of individuals who received shelter. Management's view: Management acknowledges this finding, and awareness has been brought to this area. The errors identified in this finding were made due to a lack of implementation of proper agency financial procedures by a former employee and occurred during a period of substantial influx in the number of non-citizen migrants being assisted. Authorization of credit card use was provided to one hotel vendor which led to unverified charges. This was identified and corrected by senior staff within three weeks. Proposed Corrective Action: The following measures were already taken to correct this finding: The organization has provided proper training to its program staff and accounting bookkeepers to improve the internal payment review process on all payment requests and has prohibited the use of credit cards to cover hotel stays for clients. All hotel payments are to be paid by check after reviewing the proper documentation submitted by the vendor, which includes an invoice with the non-citizen migrant's name as spelled in the Notice to Appear documentation provided by U.S. Customs and Border Protection. This documentation is then compared to the registration database maintained by the organization which includes name and A-number for all non-citizen migrants served. Any unauthorized payment will be immediately investigated and disputed on a timely basis. This policy has already been implemented successfully. An internal sample verification process was completed successfully with supporting evidence for all clients served after the previous unauthorized charges were identified within the period of three weeks. Anticipated Correction Date: These measures have been implemented.

View Audit 349994 Questioned Costs: $1

Finding 539418 (2024-002)

Significant Deficiency 2024

East Liberty Family Health Care Center INC

PA

Eligibility Internal Control / Segregation of Duties

The sliding fee schedule has been updated several times in the last 24 months with subsequent staff training. Beginning in December 2024 our organization will begin charging a nominal fee then accurately utilizing sliding discounts based on income levels/family size. The organization has also increa...

The sliding fee schedule has been updated several times in the last 24 months with subsequent staff training. Beginning in December 2024 our organization will begin charging a nominal fee then accurately utilizing sliding discounts based on income levels/family size. The organization has also increased training in processing and entering the collected patient income forms and sliding fee schedule packet of forms needed to accurately account for providing the patient with the sliding fee schedule adjustment.

View Audit 349971

Finding 539417 (2024-001)

None 2024

East Liberty Family Health Care Center INC

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Analysis is provided on a monthly basis by the Chief Financial Officer and the Accounting department. Balance Sheet, Profit & Loss, Cash Flow and A/P Agings are reviewed and provided to the CEO, the BOD Finance Committee and then to all BOD Members. Also provided is an organization dashboard present...

Analysis is provided on a monthly basis by the Chief Financial Officer and the Accounting department. Balance Sheet, Profit & Loss, Cash Flow and A/P Agings are reviewed and provided to the CEO, the BOD Finance Committee and then to all BOD Members. Also provided is an organization dashboard presentation with 12-14 Key Performance Indicators monthly.

View Audit 349971

Finding 539412 (2024-002)

Significant Deficiency 2024

Siena Heights University

MI

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties § 200.303

Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: Director will update academic calendar on COD R2TIV calculator yearly and verify dates and length of breaks are correct. The University will continue to have the Senior Fina...

Condition: There was a lack of internal controls in place related to the return of Title IV funds. Planned Corrective Action: Director will update academic calendar on COD R2TIV calculator yearly and verify dates and length of breaks are correct. The University will continue to have the Senior Financial Aid Advisor complete R2TIV and the Director will sign off on calculations. Contact person responsible for corrective action: Callie Zake, Senior Director Student Financial Services Anticipated Completion Date: June 30, 2025

View Audit 349964 Questioned Costs: $1

Finding 539409 (2024-004)

Significant Deficiency 2024

Prince William County

VA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development (OHCD) has taken corrective measures to e...

Finding 2024‐004: Significant Deficiency and Non‐Material Noncompliance – Housing Voucher Cluster REAC Report Name of Contact Person: Joan Duckett, Director of Housing & Community Development Corrective Action: The Office of Housing and Community Development (OHCD) has taken corrective measures to ensure that the REAC reports are supported with accurate data and submitted in a timely manner. There are monthly reconciliation procedures in place which include management oversight and review of all reports. OHCD has and will continue to enter into a contractual agreement with a knowledgeable and reputable accounting firm that the County is under contract for services applicable to the need. REAC reports will be extensively reviewed by management prior to submission to HUD. Proposed Completion Date: Immediately

View Audit 349955

Finding 539401 (2024-001)

Significant Deficiency 2024

University of St. Thomas

MN

Student Financial Aid Reporting Significant Deficiency

Recommendation: CLA recommends the University review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fin...

Recommendation: CLA recommends the University review its reporting procedures to ensure the students' statuses are accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: By reviewing the ordering of internal processes and procedures St. Thomas determined two internal processes ran out of order causing incorrect reporting. Procedural documentation has been updated and training provided to ensure this error is not repeated. Name(s) of the contact person(s) responsible for corrective action: Yuko Kachinsky: yuko.kachinsky@stthomas.edu Planned completion date for corrective action plan: A process error was identified and corrected in August 2024.

View Audit 349948

Finding 539386 (2024-005)

Significant Deficiency 2024

City of Norfolk

VA

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326

The Department of Public Works, will incorporate the Federal Statement of Compliance form (C-56) within the Technical Specifications section of all federally-funded VDOT project contracts.

View Audit 349937 Questioned Costs: $1

Finding 539383 (2024-001)

Significant Deficiency 2024

City of Santa Monica

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.302

Management agrees with the finding and recommendations, but also has determined that this finding will not be repeated in future years, as the arrearages program has come to a close.

View Audit 349915

Finding 539372 (2024-003)

Material Weakness 2024

Argos Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Description of Corrective Action Plan: Argos Community Schools will ensure that going forward any construction we have done, funded with federal dollars will be compliant with Davis-Bacon Act Reporting laws and ensure we receive required documentation, as required by Federal Law.

View Audit 349901

Finding 539365 (2024-002)

Significant Deficiency 2024

Portland State University

OR

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 ...

Recommendation: We recommend that the University strengthen its internal controls over reporting student enrollment changes to NSLDS to ensure that enrollment effective dates are reported to NSLDS within 60 days of an enrollment status change and that enrollment is being properly certified every 60 days. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action in Response to Finding: Portland State University relies on a third party, National Student Clearinghouse, to report student enrollment status changes to the NSLDS. Fall 2023 and Winter 2024 enrollment certification files were provided to NSC for relay to NSLDS. Despite this, these enrollment files were never provided to NSLDS and as such the students status change, effective September 26, 2023, was not certified within the NSLDS until May 3, 2024. We are researching why these enrollment certification files were never provided to the NSLDS. Name of the Contact Person Responsible for Corrective Action: Nicolle DuPont, Associate Registrar Planned Completion Date for Corrective Action Plan: April 2025

View Audit 349899

Finding 539259 (2024-711)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Below please find our response and corrective action plan outline in reference to the above. Action: Provisioning and Deprovisioning Process The University is in the process of developing written procedures of provisioning and deprovisioning user access to our student information system, to include ...

Below please find our response and corrective action plan outline in reference to the above. Action: Provisioning and Deprovisioning Process The University is in the process of developing written procedures of provisioning and deprovisioning user access to our student information system, to include specifying those who are authorized to request user access and assigning responsibility to staff to assess access. This process will be an electronic workflow process which will house documentation of provisioning and deprovisioning activities. Anticipated Completion Date: August 2025 Action: Annual Attestation The University will conduct an audit and annual attestation process which will require managers to attest employee access to the system. Furthermore, every employee will be required to bi-annually confirm their understanding and adherence to specific policies, standards, and regulatory compliance. Action: Current Access to the Student Information System The University is assessing users who currently have access to the SIS. We will remove any student and/or employee who no longer requires access to the system. We will review this on an annual basis. Anticipated Completion Date: May 2025. Person responsible for corrective action: Name: Tammy McGuckin Title: Vice Chancellor for Student Affairs and Enrollment Services Email address; mcguckin@uwp.edu Person responsible for corrective action: Name: Sheronda Glass Title: Vice Chancellor for Operations Email address; glasss@uwp.edu

View Audit 349896

Finding 539227 (2024-200)

Significant Deficiency 2024

State of Wisconsin

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: The DCF Bureau of Working Families (BWF) will review the Work Verification Plan, make updates as necessary, and submit it to the U.S. Department of Health and Human Services for approval. BWF will resume monitoring and documentation of the work participation information in...

Planned Corrective Action: The DCF Bureau of Working Families (BWF) will review the Work Verification Plan, make updates as necessary, and submit it to the U.S. Department of Health and Human Services for approval. BWF will resume monitoring and documentation of the work participation information in accordance with the approved Work Verification Plan. Anticipated Completion Date: The bureau will complete this work by June 30, 2025. Persons responsible for corrective action: Patara Horn, Director Bureau of Working Families Pataras.Horn@wisconsin.gov Rachelle Armstrong, Director Bureau of Finance Rachelle.Armstrong@wisconsin.gov

View Audit 349896

Finding 539188 (2024-902)

None 2024

State of Wisconsin

WI

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

Planned Corrective Action: The Wisconsin State Public Defenders Office (SPD) resolved the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) costs questioned by the auditors by adjusting accounting records to use GPR funding for the leave and termination payment for unused leave for the empl...

Planned Corrective Action: The Wisconsin State Public Defenders Office (SPD) resolved the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) costs questioned by the auditors by adjusting accounting records to use GPR funding for the leave and termination payment for unused leave for the employee identified in the audit. SPD will continue to ensure only allowable costs are charged to federal grant programs. Furthermore, SPD Human Resources will review and update HR Policy 101 and the New Supervisor Onboarding resources to ensure procedures for approving employee timesheets are clear and accurate. Furthermore, SPD will update their procedures with HR payroll and the fiscal staff to ensure costs for leave and termination payments are charged to the proper funding source. Anticipated Completion Date: June 30, 2025 Person responsible for corrective action: Andrea Eilers, Budget Director eilersa@opd.wi.gov Garth Maletic, Human Resources Director maleticg@opd.wi.gov

View Audit 349896 Questioned Costs: $1

Finding 539183 (2024-100)

Significant Deficiency 2024

State of Wisconsin

WI

Eligibility Reporting Significant Deficiency § 200.303

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal award...

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal awards. Anticipated Completion Date: October 2, 2024 Person responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 349896

Finding 539160 (2024-004)

Significant Deficiency 2024

Felician University

NJ

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Return of Title IV (R2T4) Calculations Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the University review the R2T4 re...

Return of Title IV (R2T4) Calculations Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007; 84.033; 84.063; 84.268 Recommendation: We recommend that the University review the R2T4 requirements and implement procedures to ensure that scheduled breaks and correct withdrawal dates are properly factored into the calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing R2T4 requirements and will implement procedures to ensure that scheduled breaks and correct withdrawal dates are properly factored into the calculations. Appropriate staff have been notified, and management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Kathy Prieto, Director of Financial Aid Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884 Questioned Costs: $1

Finding 539156 (2024-003)

Significant Deficiency 2024

Felician University

NJ

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

Title IV Credit Refunds Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review pol...

Title IV Credit Refunds Federal Supplemental Educational Opportunity Grants; Federal Work Study Program; Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review policies in overseeing student credit balances to ensure credit balances are returned within the required 14-day timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing student credit balances to ensure credit balances are returned within the required 14-day timeframe and notified the appropriate staff. Management will monitor this regularly during the year to ensure compliance. Names(s) of the contact person(s) responsible for corrective action: Mariela Henriquez, Director of Student Accounts Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539154 (2024-002)

Significant Deficiency 2024

Felician University

NJ

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

Common Origination and Disbursement (COD) Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is repo...

Common Origination and Disbursement (COD) Reporting Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the 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 the finding: Felician University has evaluated its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Appropriate staff have been notified, and management will regularly monitor this issue during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Kath Prieto, Director of Financial Aid Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539152 (2024-001)

Material Weakness 2024

Felician University

NJ

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each en...

Federal Pell Grant Program; Federal Direct Student Loans – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and review regulations set by the Department of Education around NSLDS to ensure the University understands the definitions for each enrollment information that gets reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Felician University has evaluated and updated our procedures in overseeing submission to NSLDS and notified the appropriate staff. Management will monitor this issue regularly during the year to ensure compliance. Name(s) of the contact person(s) responsible for corrective action: Erminda Velez, Director of Registration and Records Planned completion date for corrective action plan: April 1st, 2025.

View Audit 349884

Finding 539145 (2024-001)

Significant Deficiency 2024

Blueprint Schools Network, Inc.

MA

Significant Deficiency Internal Control / Segregation of Duties

March 18, 2025 U.S. Department of Treasury Blueprint Schools Network respectfully submits the following corrective action plan for the fiscal year ended June 30, 2024 Name and address of independent public accounting firm: AAFCPAs 50 Washington Street, Westborough, Massachusetts 01581 Audit period: ...

March 18, 2025 U.S. Department of Treasury Blueprint Schools Network respectfully submits the following corrective action plan for the fiscal year ended June 30, 2024 Name and address of independent public accounting firm: AAFCPAs 50 Washington Street, Westborough, Massachusetts 01581 Audit period: July 1, 2023-June 30, 2024 The finding from the fiscal year 2024 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2024-001 Credit Card Receipt Retention Recommendation: Management should establish a more robust system for ensuring that credit card receipts are always obtained, reviewed, and filed before making any disbursements. In addition, management should implement supporting internal control policies related to the retention and archiving of credit card receipts and other supporting documents, with clear responsibilities assigned to individuals. Action Taken: We concur with the recommendation. We have met with all employees responsible for submitting the required documentation related to all transactions. We discussed with the employees the importance of not only completing the documentation, but also the importance of its proper submission to the finance department. We will be implementing a loss receipt form that must be completed by all employees that cannot provide the necessary documentation for transactions. This will be implemented effective March 18, 2025. SIGNIFICANT DEFICIENCY DEPARTMENT OF TREASURY Passed through District of Columbia Office of the State Superintendent 2024-001 Credit Card Receipt Retention COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, assistance listing number 21.027. Recommendation: See above. Action Taken: See above. If the U.S. Department of Treasury or District of Columbia Office of the State Superintendent of Education has questions regarding this plan, please call Ted Trevens at 617-417-2802. Sincerely yours, Theodore Trevens Director of Finance

View Audit 349861

Finding 539144 (2024-001)

Significant Deficiency 2024

Commonwealth of Puerto Rico Municipality of Sabana Grande

PR

Internal Control / Segregation of Duties

The Finance Director of the Municipality of Sabana Grande submitted 5 out of 12 reports for the Coronavirus State Fiscal Recovery Funds - Use of Funds Reports indicating that there were months with no expenses reported. Even though, the Municipality will be implementing the internal controls and pro...

The Finance Director of the Municipality of Sabana Grande submitted 5 out of 12 reports for the Coronavirus State Fiscal Recovery Funds - Use of Funds Reports indicating that there were months with no expenses reported. Even though, the Municipality will be implementing the internal controls and procedures to assure that the required reports are completed and submitted on a monthly basis.

View Audit 349841

Finding 539143 (2024-001)

Significant Deficiency 2024

Mountain Communities Supporting Education, Inc.

VT

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not re...

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not repeat this procedure. It is essential to adhere to proper accounting principles. 2. An error in the calculation of PTO. We agree that this was an oversight that could have been prevented by a secondary review of the data. While these were largely isolted incidents, we understand the importance of robust internal controls. Therefore, to more accurately state the ending balances on the MCSE Balance Sheet and to prevent similar issues in the future, we propose the following updates to our internal controls: 1. Segregation of Duties: Purpose: To ensure no single individual has complete control over all aspects of a financial transaction. 2. Approval Workflows: Purpose: To establish clear approval processes for all financial transactions. 3. Periodic Reconciliations: Purpose: To regularly compare balances in the general ledger with supporting documentation (e.g., bank statements, and subsidiary ledgers). We believe these enhancements will strengthen our financial management and ensure greater accuracy in our reporting. We are commiteeed to implementing these changes promptly and will provide documentation of their implementation.

View Audit 349831

Finding 539136 (2024-001)

Significant Deficiency 2024

Wyoming Energy Authority

WY

Internal Control / Segregation of Duties HUD Housing Programs Reporting

2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review ...

2024-001: Segregation of Duties (Significant Deficiency) Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding. The Authority will implement controls when feasible. In addition, the Executive Director and the Board of Directors will continue to review the Accounting Manager’s monthly financials and back up documentation. In addition, the Board treasurer reviews bank statements and bank reconciliations monthly. The Authority has also hired an external accounting firm to assist in the review process. Completion Date - December 2024 Contact Person - Jami Blosmo, Accounting Manager

View Audit 349825

Finding 539119 (2024-004)

Significant Deficiency 2024

Shoals Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Description of Corrective Action Plan: Shoals Community School Corporation’s Director of School Nutrition, Tamara Florio, will ensure that all time cards are signed by the employee and by herself before submitting to the Payroll Administrator, Darla Holt. Responsible Party and Time and Timeline for ...

Description of Corrective Action Plan: Shoals Community School Corporation’s Director of School Nutrition, Tamara Florio, will ensure that all time cards are signed by the employee and by herself before submitting to the Payroll Administrator, Darla Holt. Responsible Party and Time and Timeline for Completion: Tamara Florio, Director of School Nutrition-this will be implemented immediately, this 2024-2025 school year.

View Audit 349820

Finding 539117 (2024-003)

Significant Deficiency 2024

Shoals Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate req...

Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate requirements including internal controls to ensure compliance. Responsible Party and Timeline for Completion: Kindra Hovis, Superintendent has implemented Davis-Bacon wage requirements since the audit period.

View Audit 349820

Finding 539115 (2024-002)

Material Weakness 2024

Shoals Community School Corporation

IN

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

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will shar...

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will share with Kindra Hovis, Superintendent all future federal awards’ expenditures and revenue reports to ensure accurate reviews and submissions. Responsible Party and Timeline for Completion: Kendra Wright, Treasurer and Kindra Hovis, Superintendent-this will be implemented monthly to review any federal funding moving forward.

View Audit 349820

Corrective Action Plans

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