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Finding 526571 (2024-003)
Material Weakness 2024
East Gibson 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: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate....
FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Annual Report for ESSER grants were all submitted but there was no supporting documentation showing internal controls of another person reviewing the information that was submitted was accurate. Contact Person Responsible for Corrective Action: Ginger Schenks Contact Phone Number and Email Address: 812-749-4755 ext 1143; gschenks@corp.egsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Treasurer will work with the Superintendent and/or Grant Administrator ensuring that annual financial reporting for federal grants is completed on time with review by the Superintendent. The Treasurer will supply the financial data for the time period of reporting to the Grant Administrator and/or Superintendent for their approval and submission of the annual financial report. The Superintendent and/or Grant Administrator will ensure that expenses align with the grant application prior to submission. The report and supporting documentation will be downloaded and the Treasurer and Superintendent will sign and date that report. This document will be in the grant folder in the Treasurer’s Office. Anticipated Completion Date: This process will begin with the next annual financial report due date.
View Audit 345524
Finding 526560 (2024-002)
Material Weakness 2024
Pierce County
NE
Internal Control / Segregation of Duties Reporting
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
View Audit 345488
Finding 526559 (2024-001)
Material Weakness 2024
Pierce County
NE
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions
The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.
The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.
View Audit 345488
Finding 526558 (2024-005)
Material Weakness 2024
Farmington Municipal School District No. 5
NM
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Correcti...
Recommendation The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Management Response Corrective Action: The District will implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Due Date of Completion: December 31, 2024 Responsible Party: Student Information System Coordinator
View Audit 345487
Finding 526532 (2024-002)
Material Weakness 2024
Rossville Consolidated School District
IN
School Nutrition Programs Cash Management Internal Control / Segregation of Duties § 200.303
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Context: We noted that for two claims in a sample of six, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. The lack of controls was isolated to fiscal year 2023. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In March 2023, the School Corporation implemented a secondary review/signoff to ensure accuracy of the reimbursement claim form. Anticipated Completion Date: March 2023
View Audit 345463
Finding 526528 (2024-001)
Material Weakness 2024
Rossville Consolidated School District
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility for 17 of the 60 students sampled. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Cara Cornell Contact Phone Number: 765-379-2990 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan:·The School Corporation will implement a dual review/signoff for each application presented for eligibility. The School Corporation will implement a dual review/signoff for verification of the income eligibility guidelines used by the food service software. Anticipated Completion Date: February 2025
View Audit 345463
Finding 526522 (2024-001)
Significant Deficiency 2024
Orleans Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.303 § 200.328
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accountin...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The ESSER annual Data Collection reports will need to be reviewed more closely to ensure that they are matching to the disbursement detail in the accounting software. Once the superintendent has entered numbers into the report, there should be a second review of those numbers to the accounting software numbers by the corporation treasurer. In addition, detail of full-time equivalent employees needs to be documented by the deputy treasurer and retained with each report going forward. Responsible party and timeline for completion: Responsible party is Theresa Robbins, Corporation Treasurer. The timeline for completion is spring of 2025.
View Audit 345450
Finding 526521 (2024-001)
Significant Deficiency 2024
Youth Network Council
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
During the year a new timesheet process was put in place. There were a couple of instances during the initial implementation of this new process where timesheets were reviewed and approved without the employee endorsement. The Organization believes that this inconsistency has since been addressed.
During the year a new timesheet process was put in place. There were a couple of instances during the initial implementation of this new process where timesheets were reviewed and approved without the employee endorsement. The Organization believes that this inconsistency has since been addressed.
View Audit 345446
Finding 526520 (2024-003)
Significant Deficiency 2024
Happy Camp Community Services District
CA
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for c...
Agency: Happy Camp Community Services District Responsible person: Becky Aubrey District Secretary/Bookkeeper Anticipated completion date: 12/31/2025 Corrective Action Plan: The Happy Camp Community Services District's Secretary will contract with an outside accountant to write the policies for compliance with the requirements of 2 CFR 200 Subpart D - post Federal Award Requirements and Subpart E- Cost Principles.
View Audit 345444
Finding 526519 (2024-001)
Significant Deficiency 2024
Realife Cooperative of Mankato
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continues 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 Cooperati...
Recommendation: We recommend that the Cooperative continues 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 345441
Finding 526499 (2024-001)
Significant Deficiency 2024
Resource Center Dallas
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contract...
The finding was the result of a data entry oversight made by human error in the Oral Health service category for the September 2024 Ryan White billing to Dallas County. While our Dallas County Ryan White billings are currently calculated under a unit cost method, effective March 1, 2025 our contracts will be on cost reimbursement. Although we will implement the action plan to ensure our records of units are accurate, beginning March 1st there will be no financial correlation between the number of units we report to, and the amount of the reimbursement we receive from, Dallas County. New data validity review points designed to identify possible anomalies will be incorporated into the agency’s procedures with increased review by the Ryan White Program Director. The number of per‐client services received will be compared to parameters established with program managers as representing an unusual number of units received per client/patient per service date and per month. Units exceeding these parameters will be reviewed and corrected, if necessary. The review will be conducted monthly and prior to submission of Dallas County billings. The Ryan White Program Director, Del Wilson, will be in charge of implementing the corrective action plan changes. We hope to implement this plan by March 10, 2025, but before any further billings of service units to Dallas County.
View Audit 345415 Questioned Costs: $1
Finding 526492 (2024-002)
Significant Deficiency 2024
Change, Inc.
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an in...
Finding 2024-002 Federal Departments: Corporation for National and Community Service Assistance Listing #: 94.006 Federal Departments: Department of Labor Assistance Listing #: 17.274 Internal Controls Significant Deficiency Category of Finding – Eligibility Finding Summary: Change, Inc. has an internal control process designed to review and sign the eligibility forms, but the controls did not operate as designed. Personnel at Change Inc. were unable to produce documentation supporting the review of participant files for participant eligibility. Responsible Individuals: Jill Johnson, Executive Director Corrective Action Plan: We are working to formalize this process by creating a written participant file review policy and procedure. It will be implemented by February 1, 2025. Anticipated Completion Date: February 1, 2025
View Audit 345400
Finding 526478 (2024-001)
Material Weakness 2024
Village of Enosburg Falls, Inc.
VT
Material Weakness Reporting Matching / Level of Effort / Earmarking
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT ...
February 14, 2025 U.S. Environmental Protection Agency Village of Enosburg Falls, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent accounting firm: Kittell, Branagan & Sargent 154 North Main Street St. Albans, VT 05478 Audit Period 1/1/2024-12/31/2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENTS AUDIT 2024-01 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 accounting for these transactions. Management should consider if changes are needed in the year-end review of the annual report. Action Taken: The Village feels that this is an isolated instances due to the increased funding during the year. Management has reviewed the accounting requirements and is confident that they can correct these deficiencies during the year. If the Cognizant or Oversight Agency for Audit has any questions regarding this plan, please contact Abbey Miller, Director of Finance at (802) 933-4443.
View Audit 345392
Finding 526476 (2024-003)
Material Weakness 2024
Hamilton Community Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certificati...
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For projects requiring Davis-Bacon wage requirements be met, we will obtain weeky payroll certification reports from the contractor to ensure pay rates comply with the federal wage rate requirements. Anticipated Completion Date: 6/30/2025
View Audit 345388
Finding 526474 (2024-002)
Material Weakness 2024
Hamilton Community Schools
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are planning a physical inventory for spring/summer 2025 and will continue to repeat physical inve...
Contact Person Responsible for Corrective Action: Brittany Taylor Contact Phone Number: 260-488-2513 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are planning a physical inventory for spring/summer 2025 and will continue to repeat physical inventories every two years going forward. Additionally, we will track the project costs for all ongoing construction projects for inclusion on the capital asset listing. Anticipated Completion Date: 8/31/2025
View Audit 345388
Finding 526425 (2024-001)
Material Weakness 2024
Oregon-Davis School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.303
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
The treasurer will manage the grant with the superintedent providing oversight. The superintendent will review all financial reports and approve them in writing with a notification to the treasurer.
View Audit 345367
Finding 526403 (2024-002)
Material Weakness 2024
Charles A. Beard Memorial School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, r...
Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: This is isolated to FY23 reporting. Internal controls over ESSER reporting were not implemented by previous business office personnel. Corrective action involves the Treasurer preparing the reporting, reviewing the reports with the Superintendent, and confirming accuracy before submitting to the Department of Education. The approval is documented. This was implemented for Year 4 reporting submitted April 23, 2024. Completion Date: 4/23/2024
View Audit 345329
Finding 526395 (2024-003)
Material Weakness 2024
Dodgeville School District
WI
Internal Control / Segregation of Duties
Finding #2024-003 - Cash Reconciliations (Prior Year Finding #2023-003) Condition: The main checking account of the District was not reconciled to the general ledger in a timely manner throughout 2023-2024. ...
Finding #2024-003 - Cash Reconciliations (Prior Year Finding #2023-003) Condition: The main checking account of the District was not reconciled to the general ledger in a timely manner throughout 2023-2024. Effect: Not reconciling cash accounts on a timely basis could lead to errors or other problems not being recognized and resolved in a timely manner. General ledger cash balances should be reconciled to monthly bank statements shortly after bank statements are received. Cause: The District's main checking account was not reconciled to the general ledger on a monthly basis throughout the year. Criteria: Internal controls should be kept in place to make sure that cash is reconciled timely and that reconciliations are tied to the general ledger on a monthly basis. Recommendation: We recommend the District develop procedures to reconcile all cash accounts to the general ledger in a timely manner. The reconciliations should be reviewed by someone other than the person preparing the reconciliation. The reviewer should initial and date the reconciliations when the review is complete. Response: The District will begin reconciling cash to the general ledger on a timely basis during the 2024-2025 fiscal year. Contact Person: Ryan Bohnsack Anticipated Completion: June 30, 2025
View Audit 345327
Finding 526394 (2024-002)
Material Weakness 2024
Dodgeville School District
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Finding #2024-002 - Material Adju tments (Prior Year Finding #2023-002 Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in r...
Finding #2024-002 - Material Adju tments (Prior Year Finding #2023-002 Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in the accounting system prior to the audit, a material weakness exists in the District's internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: Ryan Bohnsack Anticipated Completion: June 30, 2025
View Audit 345327
Finding 526393 (2024-001)
Material Weakness 2024
Dodgeville School District
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs
Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an i...
Finding #2024-00 I - Segregation of Duties (Prior Year Finding #2023-00 I) Condition: Management is responsible for the design, installation and maintenance of an appropriate system of internal control. Proper segregation of duties is an important aspect of any control system. The limited size of the District's office staff prevents the ideal segregation of functions. The Business Manager is the only employee that records transactions in the general ledger, records cash receipt adjustments in the general ledger, prints accounts payable checks using electronic signatures, performs bank reconciliations, and has access to process payroll. Effect: Errors or intentional fraud could occur and not be detected timely by other employees in the normal course of their responsibilities as a result of the lack of segregation of duties. Cause: Limited number of personnel. Criteria: Segregation of duties is an aspect of internal control intended to prevent or decrease opportunities of intentional and unintentional errors and fraud. Duties and responsibilities are properly segregated if no single individual either has control over all phases of a transaction or has the ability to both make and conceal an error, whether such error is intentional or unintentional. Recommendation: We recommend that the Board of Education and the District Administrator continue to monitor the transactions and the financial records of the District. We also encourage the District to continue to identify cost effective opportunities to improve the design of the internal control structure. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The District Administrator approves purchase orders and the Board of Education approves monthly accounts payable checks. Also, the Building Principals review payroll timesheets prior to processing payroll. The Board of Education, District Administrator, and Building Principals will continue to monitor transactions of the District. Contact Person: Ryan Bohnsack Anticipated Completion: Not Applicable
View Audit 345327
Finding 526385 (2024-001)
Material Weakness 2024
Vigo County School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Contact Person Responsible for Corrective Action: Donna Wilson, CFO Contact Phone Number: 812-462-4314 Views of Responsible Official: The School Corporation will appropriately update the capital asset listing to include all equipment and real property acquisitions and review for potential capital as...
Contact Person Responsible for Corrective Action: Donna Wilson, CFO Contact Phone Number: 812-462-4314 Views of Responsible Official: The School Corporation will appropriately update the capital asset listing to include all equipment and real property acquisitions and review for potential capital asset dispositions on an annual basis. Description of Corrective Action Plan: The Deputy Treasurer and/or Treasurer will monitor all expenditures in order to ensure compliance with requirements related to grant agreements and Equipment and Real Property Management Requirements set forth in grant agreements. Proper additions and dispositions of equipment and real property will be reflected in the capital asset records of the School Corporation. Anticipated Completion Date: Immediately.
View Audit 345306
Finding 526382 (2024-002)
Significant Deficiency 2024
Vigo County School Corporation
IN
Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.333 § 200.334
Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the g...
Contact Person Responsible for Corrective Action: Dr. Tammy Rowshandel, Chief Accountability Officer Contact Phone Number: 812-462-4224 Views of Responsible Official: The School Corporation's management will establish an effective system of internal control to ensure compliance and comply with the grant agreement and the Special Tests and Provisions - Annual Report Card, High School Graduation Rate compliance requirement. Description of Corrective Action Plan: A system will be put in place that ensures compliance with the Special Tests and Provisions-Annual Report Card, High School Graduation Rate requirements. Records will be retained for audit so that appropriate documentation is available to substantiate all future reporting. Building registrars will enter state exit codes for students and upload documentation to substantiate the exit codes that are chosen. Once the documents are uploaded, the registrars will place the word “AUDIT” in the withdrawal comments. This indicates the exit is now audit ready. Schools will conduct regular internal cohort audits. Comparisons of IDOE cohort data and withdrawal information in Skyward will be done. The registrar, assistant principal, and data counselor in each building will work together to check the original uploads of documentation done by the registrar and keep record of this work. One final internal audit will take place at the school level by head counselors and assistant principals to indicate all graduates are correctly identified and all exits have proper documentation on file. The CFO and superintendent will digitally sign off on these records during IDOE July certification. Anticipated Completion Date: March 1, 2025
View Audit 345306
Finding 526380 (2024-002)
Material Weakness 2024
Fairfield Community Schools
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department of Education C...
Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers: S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: The School Corporation expended $94,444 on equipment/real property acquisitions during the period under audit which was charged to the ESSER II (84.425D) grant award. While the School Corporation did maintain a capital asset listing for the audit period, controls in place were not operating in an effective manner to properly track federal equipment acquisitions. The School Corporation failed to include the equipment/real property purchases on the capital asset listing. The School Corporation had also not performed a complete physical inventory of capital assets during the audit period as required by federal and state regulations. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will consult Board approved polices for capital asset management and ensure listings include and identify purchases made with federal funds and ensure a physical inventory is completed at least once every two years. Responsible Party and Timeline for Completion: Fairfield Community Schools has hired 3G Solutions to perform a complete inventory of assets.
View Audit 345299
Finding 526376 (2024-001)
Material Weakness 2024
Fairfield Community Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Th...
Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: The School Corporation’s internal controls over eligibility included an annual approval of the food service software’s eligibility guidelines and also a documented review of individual meal applications by Food Service Department staff. During testing of eligibility, we noted 7 applications, out of 60 total students tested for the audit period, that did not have a timely, documented review by Food Service Department staff. The lack of review was isolated to fiscal year 2023. Additionally, there was no documented annual review by School Corporation personnel of the fiscal year 2024 income eligibility guidelines used by the food service software. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all applications for free/reduced meals have a formally documented dual review. Management will also ensure that income thresholds in the student meal system are reviewed annually. Responsible Party and Timeline for Completion: Effective immediately, we have implemented procedures that Amanda Bilbrey, Food Service Assistant will periodically throughout the school year verify that all free & reduced applications are properly reviewed. Attached is the 2024-2025 meal Income Eligibility Guidelines and Titan student meal system printout of meal pricing, that has been reviewed.
View Audit 345299
Finding 526375 (2024-004)
Significant Deficiency 2024
Rural Health Network of Monroe County, Fl Inc.
FL
Material Weakness Internal Control / Segregation of Duties
HCN provides quarterly, Random internal audits of slide fee scale patient records
HCN provides quarterly, Random internal audits of slide fee scale patient records
View Audit 345296
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