Corrective Action Plans

Finding 1182483 (2025-005)

Material Weakness 2025

OR

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

Recommendation: We recommend the University implement procedures to ensure evidence of the key control review over payments to program participants is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to...

Recommendation: We recommend the University implement procedures to ensure evidence of the key control review over payments to program participants is documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Eastern Oregon University implemented a standardized internal review and documentation process for new scholarship and other program participant payment requests. The process now requires documentation showing that award criteria were reviewed and met, a secondary review was completed, the payment or disbursement amount was verified for accuracy before release, and post-disbursement reconciliation was performed. To support this process, the University created a form to document each step of the review and retain evidence of completion. The responsible department has also been instructed on the documentation expectations and records retention requirements so that evidence of these control activities is maintained and available for future audit review. This corrective action has been implemented for all new requests going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert, Financial Aid Director Planned completion date for corrective action plan: Completed.

View Audit 393884

Finding 1182481 (2025-004)

Material Weakness 2025

Eastern Oregon University

OR

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Recommendation: We recommend the University review the GLBA Safeguards Rule and implement appropriate processes and controls to ensure compliance with all applicable provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response ...

Recommendation: We recommend the University review the GLBA Safeguards Rule and implement appropriate processes and controls to ensure compliance with all applicable provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The IT Department, in conjunction with Human Resources and individual directors and department heads, will institute an annual system inventory of data classification and owner, ensuring job roles and position descriptions are mapped to access profiles. The CIO will review the current classification process for assigning role-based access and the related IT ticketing process for access to ensure existence of documented approvals for provisioning and role changes through a defined access request and approval workflow. IT will also work with HR to establish onboarding/position change/separation controls and timelines triggered by HR provisioning with same-day termination (within 24-hours) upon termination and role change reviews with transfers. IT will also enforce multi-factor authentication (MFA) administrative access where feasible. The relevant Policy and Procedure Manuals will be updated to define access privileges and approval processes, and staff will be trained annually and with onboarding. Name(s) of the contact person(s) responsible for corrective action: Russ Fagan, Chief Information Officer Planned completion date for corrective action plan: March 31, 2026

View Audit 393884

Finding 1182476 (2025-003)

Material Weakness 2025

Eastern Oregon University

OR

Allowable Costs / Cost Principles Eligibility Significant Deficiency § 200.303

Recommendation: We recommend the University enhance its procedures for reviewing professional judgement decisions to ensure that evidence of review is documented and retained Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to ...

Recommendation: We recommend the University enhance its procedures for reviewing professional judgement decisions to ensure that evidence of review is documented and retained Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will review its procedures and document retention practices to ensure that key controls related to professional judgment determinations are documented and evidenced for audit purposes. The University will evaluate existing processes and supporting records and will implement any needed improvements to strengthen documentation and audit support. Name(s) of the contact person(s) responsible for corrective action: Jason Hibbert, Director of Financial Aid Planned completion date for corrective action plan: Completed

View Audit 393884

Finding 1182464 (2025-001)

Material Weakness 2025

Frank B. Peers Senior Housing Ml-93

IL

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and is committed to strengthening our internal controls. We will review and enhance our invoice coding and approval procedures to ensure expenses are properly allocated to the correct property and to prev...

Views of Responsible Officials and Planned Corrective Action Management agrees with the finding and is committed to strengthening our internal controls. We will review and enhance our invoice coding and approval procedures to ensure expenses are properly allocated to the correct property and to prevent similar issues from occurring in the future. We believe the improvements underway will further support accurate financial reporting and continued compliance with HUD requirements.

View Audit 393876

Finding 1182451 (2025-001)

Material Weakness 2025

New Hampton Community School District

IA

Internal Control / Segregation of Duties

Management is cognizant of this limitaiton and will implement additional procedures where possible.

View Audit 393846

Finding 1182441 (2025-005)

Material Weakness 2025

Plymouth Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Special Tests & Provisions § 200.302 § 200.303

FINDING 2025-005 Finding Subject: Child Nutrition Cluster, Special Tests and Provisions, School Food Accounts Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jennifer Felke, Brittany Sabinas, Amanda Bender Contact Phone Number and Email Address: ...

FINDING 2025-005 Finding Subject: Child Nutrition Cluster, Special Tests and Provisions, School Food Accounts Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jennifer Felke, Brittany Sabinas, Amanda Bender Contact Phone Number and Email Address: 574-936-3115, jfelke@plymouth.k12.in.us, Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Since January 2025, the internal controls that resulted in this finding have been corrected. The finding stated that “The lack of internal controls and noncompliance over Special Tests and Principles, School Food Accounts is an isolated incident.” The Business Manager/Treasurer receives deposit emails from the Indiana State Comptroller. The Business Manager codes the deposit for the Accounts Payable Specialist to receipt. The Business Manager completes a monthly bank reconciliation that is reviewed by the Deputy Treasurer and Accounts Payable Specialist as part of the month end process. Anticipated Completion Date: January, 2025 and ongoing

View Audit 393841

Finding 1182433 (2025-004)

Material Weakness 2025

Plymouth Community School Corporation

IN

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.400

FINDING 2025-004 Finding Subject: Child Nutrition Cluster, Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jennifer Felke & Amy Kraszyk Contact Phone Number and Email Address: 574-9...

FINDING 2025-004 Finding Subject: Child Nutrition Cluster, Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Jennifer Felke & Amy Kraszyk Contact Phone Number and Email Address: 574-936-3115, jfelke@plymouth.k12.in.us, Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Since January 2025, the internal controls that resulted in this finding have been corrected. The finding stated that “The lack of internal controls and noncompliance over Allowable Activities and Allowable Costs/Cost Principles is an isolated incident.” The Food Service Director and the Business Manager/Treasurer meet monthly to review the school lunch accounts and to concur with the month end balances. The Deputy Treasurer approves all monthly fund transfers completed by the Business Manager. Anticipated Completion Date: January 1, 2025 and ongoing

View Audit 393841

Finding 1182425 (2025-003)

Material Weakness 2025

Plymouth Community School Corporation

IN

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-003 Finding Subject: Child Nutrition Cluster, Internal Controls Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Jennifer Felke & Amy Kraszyk Contact Phone Number and Email Address: 574-936-3115, jfelke@plymouth.k12.in.us, Views of Responsible Official...

FINDING 2025-003 Finding Subject: Child Nutrition Cluster, Internal Controls Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Jennifer Felke & Amy Kraszyk Contact Phone Number and Email Address: 574-936-3115, jfelke@plymouth.k12.in.us, Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will oversee and review the process in place to ensure accuracy of eligible students. The Food Service Director will approve the uploaded Direct Certification reports after reviewing to ensure directly certified students were properly processed. The Business Manager/Treasurer will be the final approver of all Direct Certification reports. The Food Service Director will verify that contractors and subrecipients of the federal award are not suspended, debarred or otherwise excluded. The Food Service Director will complete this task for any expense expected to exceed $25,000 by checking SAMS exclusions, collecting a certification from that vendor or adding a clause or condition to the covered transaction with that vendor. The Business Manager/Treasurer will be the second reviewer/approver for suspension and disbarment. Anticipated Completion Date: March 1, 2026 and ongoing

View Audit 393841

Finding 1182413 (2025-001)

Material Weakness 2025

Loma Linda University

CA

Allowable Costs / Cost Principles Cash Management Reporting

Finding 2025-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting related to broadband services expenditures Connecting Minority Communities Pilot Program During testing over the Activities Allowed or Unallowed, Allo...

Finding 2025-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting related to broadband services expenditures Connecting Minority Communities Pilot Program During testing over the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting compliance requirement, management did not have effective internal controls in place over the compliance requirements related to the award. Management submitted and received reimbursement from the grantor for broadband services expenditures without making full payment during the period under audit. In addition, management included the broadband services expenditures in the federal financial report for federal cash 10b – cash disbursements and federal expenditures and unobligated balance 10e – federal share of expenditures line items; however, as full payment was not made, these line items should exclude the broadband services expenditures. Management Response and Action Plan: Management has made full pre-payment for broadband services before the project period end date of January 14, 2026 to be in compliance and will implement a review of future prepaid expenditures, if applicable to any grants. Management has reviewed the reporting requirements of the Federal Financial Report and will implement a review to ensure that cash disbursements are accurately reported in future reports. Any discrepancies between sponsor communications and award agreements will be reviewed by management for correct interpretation and financial presentation. Responsible Person: Cindy Dickson, Executive Director/AOR- Research Innovation & Industry Relations Target Date: January 2026

View Audit 393822

Finding 1182407 (2025-004)

Material Weakness 2025

Washington County

OR

Reporting Internal Control / Segregation of Duties

AL 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding: Documentation supporting the expenditures included in the Project and Expenditure Report was not retained after the report was submitted. Auditor Recommendation: The County should develop and implement policies and proced...

AL 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding: Documentation supporting the expenditures included in the Project and Expenditure Report was not retained after the report was submitted. Auditor Recommendation: The County should develop and implement policies and procedures to ensure that all ARPA/SLFRF program report support is retained. Corrective Actions Taken or Planned: The County agrees and concurs. In addition to the grants coordinator position a new grant accountant will be starting in the spring of 2026 to improve grant oversight and administration. The board adopted a Grants Policy on 1/20/2026. Point of Contact for corrective actions: Sarah Keane, Deputy CFO sarah_keane@washingtoncountyor.gov

View Audit 393821

Finding 1182374 (2025-003)

Material Weakness 2025

City of Portsmouth

NH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.403

2025-003 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend procedures be strengthened to ensure that charges to the grant program are obligated and/or incurred within the period of performance. Explanation of disagreement with audit fin...

2025-003 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing Number 21.027 Recommendation: We recommend procedures be strengthened to ensure that charges to the grant program are obligated and/or incurred within the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City acknowledges the finding related to documentation supporting the period of performance for expenditures reported under the SLFRF revenue loss category. Because the City applied the standard allowance for revenue loss and did not track specific expenditures to the grant at the transaction level, some expenditures initially provided for testing were outside the period of performance, although sufficient eligible expenditures existed within the allowable period. To address this issue, the Finance Department will implement procedures to maintain supporting schedules identifying government service expenditures incurred within the applicable period of performance that support amounts reported under the revenue loss category. Finance will also implement a review process to verify that expenditures identified for compliance or audit testing meet applicable period of performance and obligation requirements. These procedures will strengthen documentation and ensure expenditures supporting SLFRF revenue loss are clearly identified and supported for compliance purposes. Name(s) of the contact person(s) responsible for corrective action: Michael Tucker, Deputy Finance Director Planned completion date for corrective action plan: Implemented immediately and effective for all current and future federal awards.

View Audit 393804

Finding 1182367 (2025-002)

Material Weakness 2025

City of Portsmouth

NH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.403

2025-002 Special Education Cluster - Assistance Listing Number 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding:...

2025-002 Special Education Cluster - Assistance Listing Number 84.027, 84.173 Recommendation: We recommend procedures be strengthened to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will implement procedures to ensure that expenditures charged to federal awards are incurred within the approved period of performance in accordance with 2 CFR §§ 200.308, 200.309, and 200.403. The School Department will enhance its grant monitoring procedures by maintaining a tracking schedule of grant periods of performance and reviewing invoices and payment requests for compliance with grant award dates prior to processing. School Department Finance staff will also provide guidance to departments administering grants to ensure expenditures are incurred and submitted within the allowable grant period. These procedures will strengthen internal controls and reduce the risk of expenditures being charged outside the approved period of performance. Name(s) of the contact person(s) responsible for corrective action: Brian Cisneros, Business Administrator Planned completion date for corrective action plan: Implemented immediately and effective for all current and future federal awards.

View Audit 393804

Finding 1182361 (2025-002)

Material Weakness 2025

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

2025-002 Material Weakness in Internal Control over financial Reporting – Lacks Ability to Prepare Financial Statements Recommendation: We recommend that management assess the time requirements of the Treasurer position and the capabilities of accounting employees and either (a) develop a training p...

2025-002 Material Weakness in Internal Control over financial Reporting – Lacks Ability to Prepare Financial Statements Recommendation: We recommend that management assess the time requirements of the Treasurer position and the capabilities of accounting employees and either (a) develop a training program to ensure that they obtain the skills and knowledge necessary to prepare financial statements in accordance with GAAP or (b) hire accounting personnel with the requisite knowledge and skill to do so. . Action Taken: We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. In addition, courses were taken in Audit, Single Audit and Grants Training, Fiscal Year End Considerations and Preparations and Put the Fun in Fund Balance. Person Responsible: Erin Walsh, Treasurer Anticipated Completion Date: 12/31/25

View Audit 393795

Finding 1182360 (2025-001)

Material Weakness 2025

Town of Montgomery, Vermont

VT

Material Weakness Reporting Internal Control / Segregation of Duties

2025-001 Material Weakness in Internal Control over financial Reporting – Material Adjusting Journal Entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper and timely accounting for these transactions Action Taken: The Town feels that this is a...

2025-001 Material Weakness in Internal Control over financial Reporting – Material Adjusting Journal Entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper and timely accounting for these transactions Action Taken: The Town feels that this is an isolated instances due to the increased funding sources during the year. These instances are due to non-routine events over the course of the year. The town feels as though this will not be an issue in the future as it has now developed an understanding of the implications of material adjustments and has increased documentation standards and processes to reduce future occurrences. Person Responsible: Erin Walsh, Treasurer Anticipated Completion Date: 12/31/25

View Audit 393795

Finding 1182353 (2025-001)

Material Weakness 2025

Fayette County

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 19, 2026 To: U.S. Department of Transportation Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52...

CORRECTIVE ACTION PLAN March 19, 2026 To: U.S. Department of Transportation Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2025. The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Transportation: Federal Assistance Listing Number 20.205: Highway Planning and Construction Internal control deficiency: See Finding 2025-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2026.

View Audit 393790

Finding 1182329 (2025-002)

Material Weakness 2025

Greene County Community School District

IA

Internal Control / Segregation of Duties

The District acknowledges the auditor’s comments regarding segregation of duties. Due to the limited number of office personnel, complete segregation of duties is not always feasible. However, the District has implemented procedures to strengthen oversight and provide compensating controls. The Dist...

The District acknowledges the auditor’s comments regarding segregation of duties. Due to the limited number of office personnel, complete segregation of duties is not always feasible. However, the District has implemented procedures to strengthen oversight and provide compensating controls. The District Administrative Assistant has begun depositing and entering all cash deposits received in the Business Office into Weblink. The Business Manager or Assistant Business Manager reviews the entries and posts all cash receipts to the General Ledger. Additionally, all building secretaries prepare and take deposits to the bank and enter the cash receipts into Weblink. The Business Manager or Assistant Business Manager reviews these entries and posts the receipts to the General Ledger after verifying the supporting documentation. The District will continue to review internal control procedures and strengthen oversight where possible to ensure transactions are properly recorded and monitored.

View Audit 393774

Finding 1182323 (2025-002)

Material Weakness 2025

Madison-Grant United School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann...

FINDING 2025-002 Finding Subject: Child Nutrition Cluster – Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Kathy Bernaix, Food Service Director and Bengamin Mann, CFO Contact Phone Number and Email Address: 765-536-0008 and kbernaix@mgusc.k12.in.us and bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will have two sign offs on our print out from sam.gov evidencing multiple reviewers of the ELPS. Anticipated Completion Date: January 1, 2026

View Audit 393770

Finding 1182308 (2025-004)

Material Weakness 2025

Halstead Housing Authority

KS

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financ...

Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financial data schedule submission. Individual Responsible: DawnEna Davidson, Executive Director.

View Audit 393758

Finding 1182302 (2025-001)

Material Weakness 2025

East Detroit Area Non-Profit Housing Corporation

MI

HUD Housing Programs Material Weakness Reporting

Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the ...

Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $11,429 to the replacement reserve account during the fiscal year ended June 30, 2026. Contact person responsible for corrective action: Laura Maisevich, Regional Operations Manager Anticipated Completion Date: 2/25/2026

View Audit 393728

Finding 1182281 (2025-001)

Material Weakness 2025

Limestone Community High School District No. 310

IL

Internal Control / Segregation of Duties § 200.303

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and...

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and reviewed and submitted by the superintendent using their separate IWAS logins. Anticipated Date of Completion - January 2026; Name of Contact Person - Keith Brown, Superintendent; Management Response - We agree with the finding and will implement the the corrective action plan as stated above.

View Audit 393681

Finding 1182274 (2025-001)

Material Weakness 2025

Illinois Wesleyan University

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordinati...

Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordination with the external auditors. The University has strengthened internal controls of financial reporting by enhancing management review of prior-year balances and significant accounts during the year-end close process to prevent similar issues in the future. Name(s) of the contact person(s) responsible for corrective action: Craig Maynard, V.P. Finance and Administration Completed as of the fiscal year ended July 31, 2025, with ongoing monitoring.

View Audit 393679

Finding 1182259 (2025-002)

Material Weakness 2025

Chariton Community School District

IA

Internal Control / Segregation of Duties Reporting

The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, ...

The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, we are actively working to build better internal controls.

View Audit 393638

Finding 1182257 (2025-001)

Material Weakness 2025

Marion Community Schools

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Finding 2025-001 – Education Stabilization – Equipment and Real Property Management Context: For the 4 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 3 of the sample items, the School Corporation expended $2,53...

Finding 2025-001 – Education Stabilization – Equipment and Real Property Management Context: For the 4 sample items tested, the acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2025. For 3 of the sample items, the School Corporation expended $2,530,939 on building renovations which was charged to the ESSER III (84.425U) grant award. For the other sample item, the School Corporation expended $17,513 for playground equipment that was charged to the ESSER III grant. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Kyle Mealy Contact Phone Number: (765)726-0594 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Marion Community Schools acknowledges that certain capital assets purchased with ESSER III funds were not included on the School Corporation’s capital asset listing as of June 30, 2025, and that the listing did not include all required elements, including the source of funding. To address this finding, the School Corporation will work with its contracted capital asset management firm, AdTec, which assists annually with the preparation and maintenance of the School Corporation’s capital asset records. The ESSER III funded building renovations totaling $2,530,939 and the $17,513 playground equipment purchase will be reviewed with AdTec and incorporated into the capital asset listing during the next scheduled capital asset update process. Marion Community Schools will ensure that the capital asset records maintained with AdTec include all information required under 2 CFR 200.313, including the source of federal funding and federal participation for assets acquired or improved using ESSER III funds. In addition, the Business Office will implement procedures to review federally funded purchases periodically to determine whether items meet capitalization or equipment thresholds and should be reported on the capital asset listing. Anticipated Completion Date: June 30, 2027

View Audit 393636

Finding 1182254 (2025-007)

Material Weakness 2025

Dickinson County

IA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.

View Audit 393631

Finding 1182251 (2025-009)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A2200...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Significant Deficiency, Noncompliance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance. for Eligibility, Reporting, and Special Tests and Provisions - Assessment System Security. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Corrective Action Plans

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