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Corrective Action Plans

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Finding 525868 (2024-001)
Significant Deficiency 2024
United Ways of Iowa
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
UWI management identified the late reporting error during the year and made alternative arrangements with the grantor to come into compliance prior to fiscal year end. To assure compliance with federal grants, procedures are in place for grant reporting oversignt.
UWI management identified the late reporting error during the year and made alternative arrangements with the grantor to come into compliance prior to fiscal year end. To assure compliance with federal grants, procedures are in place for grant reporting oversignt.
View Audit 345031
Finding 525800 (2024-006)
Significant Deficiency 2024
Madison Consolidated Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
FINDING 2024-006 Finding Subject: Special Education – Procurement Summary of Finding: There was no control in place, such as an oversight, review, or approval process, to ensure that contractors or subrecipients were not suspended, debarred, or otherwise excluded from receiving federal funds for the...
FINDING 2024-006 Finding Subject: Special Education – Procurement Summary of Finding: There was no control in place, such as an oversight, review, or approval process, to ensure that contractors or subrecipients were not suspended, debarred, or otherwise excluded from receiving federal funds for the Special Education program. Contact Person Responsible for Corrective Action: Danica Houze Contact Phone Number and Email Address: 812-274-8103 dhouze@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The CFO will monitor encumbrance reports on a regular basis. When federal procurements exceeding $25,000 are encumbered, we will have vendors submit a Suspended and Debarment Certification with their contract agreement when federal dollars are being encumbered. If we are unable to obtain a certification in this manner, alternate procedures such as checking the SAM.gov website will be utilized and the appropriate documentation supporting this review will be retained Anticipated Completion Date: 6/30/2025
View Audit 344970
Finding 525798 (2024-005)
Material Weakness 2024
Madison Consolidated Schools
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334
FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts r...
FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts reported in the grant application. Additionally, we were unable to verify if the correct socioeconomic status was properly reported for any of the students. Additionally, we were unable to verify nonpublic enrollment and poverty data included on the Title I application. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to the timing of the prior audit and the nature of the Real-Time report, this portion of the finding was not able to be completed timely for FY23’s grant. Beginning in FY24, The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. Additionally, for the nonpublic enrollment and poverty data, the grants specialist meets with non-public partners to review enrollment information and verify the student population that encumbers funding. The data management specialist for MCS verifies all enrollment information and poverty identification in concert with the nutrition manager of MCS, building administrators, and the central office administration to verify all data reported to the state. Anticipated Completion Date: 6/30/2025
View Audit 344970
Finding 525796 (2024-004)
Material Weakness 2024
Madison Consolidated Schools
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2024-004 Finding Subject: Title I - Special Tests and Provisions - Assessment System Security Summary of Finding: The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training wa...
FINDING 2024-004 Finding Subject: Title I - Special Tests and Provisions - Assessment System Security Summary of Finding: The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, there was no process in place to ensure that all documentation of school employees being trained was retained for audit. As a result, some of the Indiana Testing and Security agreements were not able to be provided for review. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This was corrected in FY24. Our testing security coordinator now ensures that all training certifications are on file as required and monitors this via a spreadsheet. Anticipated Completion Date: Already completed.
View Audit 344970
Finding 525790 (2024-002)
Significant Deficiency 2024
Forsyth County Board of Education
GA
Questioned Costs Internal Control / Segregation of Duties § 200.430
Name of Contact Person Responsible for the Corrective Action Plan: Larry Hammel, CFO Changes will be made to the standard operating procedure (SOP). To ensure that timesheets are completed correctly, signed, and reviewed prior to submission for payment. In addition, the principal for each school wi...
Name of Contact Person Responsible for the Corrective Action Plan: Larry Hammel, CFO Changes will be made to the standard operating procedure (SOP). To ensure that timesheets are completed correctly, signed, and reviewed prior to submission for payment. In addition, the principal for each school will be responsible for onboarding/resignation/transfer for all employees at the school location and reporting to Human Resources to process. The training for the new SOP will be completed by April 2025.
View Audit 344968 Questioned Costs: $1
Finding 525786 (2024-003)
Significant Deficiency 2024
Bay Cove Human Services, Inc. & Affiliate
MA
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Management agrees with the finding and is in the process of revising internal controls to address this issue.
Management agrees with the finding and is in the process of revising internal controls to address this issue.
View Audit 344938
Finding 525782 (2024-002)
Material Weakness 2024
Town of Merrimack
NH
Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303
Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to U...
Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to Unifund. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – February 25, 2025
View Audit 344936
Finding 525761 (2024-001)
Material Weakness 2024
South Vermillion Community School Corporation
IN
School Nutrition Programs Subrecipient Monitoring Cash Management § 200.202 § 200.211 § 200.301 § 200.303 § 200.328
FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without...
FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without any oversight, review or approval process to ensure accuracy of the reports. There was no oversight to make sure that the number of meals served matched the report filed. The lack of internal controls was systemic throughout the audit period. Contact Person Responsible for Corrective Action: Amanda Myers Contact Phone Number and Email Address: 765-832-3551/amyers@svcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Amanda Myers, Food Services Director, will continue to receive the information for the monthly meals served from the cafeteria managers at each school. Once she enters the information, the HS cafeteria manager will review the numbers to ensure that the information was entered correctly. The reimbursement forms and information that was entered will be submitted to the finance department to ensure the reimbursement process is correctly receipted. Anticipated Completion Date: Immediate.
View Audit 344930
Finding 525756 (2024-001)
Significant Deficiency 2024
Morehouse Place Cooperative
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 344916
Finding 525749 (2024-002)
Material Weakness 2024
Iowa Grant School District
WI
Material Weakness Internal Control / Segregation of Duties
Finding #2024-002 – Material Audit Adjustments (Prior Year Finding #2023-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District di...
Finding #2024-002 – Material Audit Adjustments (Prior Year Finding #2023-002) Condition: The audit proposed adjusting journal entries during the audit process 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 its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. 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 establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Loras Winders Anticipated Completion: June 30, 2025
View Audit 344902
Finding 525748 (2024-001)
Material Weakness 2024
Iowa Grant School District
WI
Internal Control / Segregation of Duties
Finding #2024-001 – Segregation of Duties (Prior Year Finding #2023-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on...
Finding #2024-001 – Segregation of Duties (Prior Year Finding #2023-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District’s operations. Response: We agree with this finding and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the disnict accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual info1matio11 along with disbursement information monthly. Contact Person: Loras Winders Anticipated Completion: Not Applicable
View Audit 344902
Finding 525695 (2024-002)
Significant Deficiency 2024
City of Covington, Kentucky
KY
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing pr...
Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing program participant files. Management’s Response: We agree with the auditors’ recommendations, and the following action will be taken to improve the situation. The public housing authority will review procedures around record retention and adjust as necessary to ensure compliance with HUD requirements.
View Audit 344847
Finding 525690 (2024-003)
Material Weakness 2024
East Washington School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
FINDING 2024-003 Finding Subject: Covid-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: This is a repeat finding form the immediately prior audit report. An effective internal control system, which would include segregation of duties, was...
FINDING 2024-003 Finding Subject: Covid-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: This is a repeat finding form the immediately prior audit report. An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement. The School Corporation had not designed, nor implemented a system of internal controls to ensure that the wage rate requirements were met for construction projects. Contact Person Responsible for Corrective Action: Joanna Trueblood, Treasurer Contact Phone Number and Email Address: 812-967-3926 ext.5790 | jtrueblood@ewsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any new construction contracts in excess of $2,000, which are financed by federal assistance funds, pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. The previously implemented corrective action plan failed due to lack of knowledge of utilizing federal assistance funds. It was believed the language addressing prevailing wage within the contract met the prevailing wage rate requirement. The Corporation will require all vendors of any new construction contracts to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work is performed. Also, a Corporation checklist will be created for all construction projects financed by federal assistance funds to ensure all requirements are met.􀀃 Anticipated Completion Date: March, 2025
View Audit 344846
Finding 525689 (2024-001)
Significant Deficiency 2024
Middle Kentucky Community Action Partnership, Inc.
KY
Questioned Costs Subrecipient Monitoring Reporting
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...
Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.
View Audit 344835
Finding 525684 (2024-005)
Material Weakness 2024
Flat Rock - Haw Creek School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support...
Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the ESSER II and III funds. The sample amount charged to the grant for split-funded employees without time and effort logs was $6,759. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The newly hired Grant Specialist and Corporation Business Manager will maintain time and effort logs for any personnel whose salary is split between funds. Anticipated Completion Date: July 2025
View Audit 344796 Questioned Costs: $1
Finding 525682 (2024-004)
Material Weakness 2024
Flat Rock - Haw Creek School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I, ESSER II, and ESSER III amounts reported for the reports cov...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I, ESSER II, and ESSER III amounts reported for the reports covering the FY22 time period ($3,000, $0 and $0, respectively) did not agree to the underlying expenditure records ($0, $207,168, and $104,885, respectively, for the period of July 1, 2021 through June 30, 2022). Additionally, we noted that the ESSER II, and ESSER III amounts reported for the reports covering the FY23 time period ($328,359 and $334,119, respectively) did not agree to the underlying expenditure records ($121,193 and $229,234, respectively, for the period of July 1, 2022 through June 30, 2023). Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Assistant will jointly review all expenditures or fedral grant awards with in the fiscal year that are to be reported to ensure accuracy of reporting. Anticipated Completion Date: July 2025
View Audit 344796
Finding 525679 (2024-003)
Significant Deficiency 2024
Flat Rock - Haw Creek School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact P...
Context: For one sponsor claim reimbursement in a sample of four claims, the Food Service Director prepared the sponsor claim reimbursement summary without a secondary, documented review before the submission of the claim to ensure the accuracy of the sponsor claim reimbursement summary. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director to ensure that 2 individuals are signing off on all the claims. Anticipated Completion Date: 3/1/2025
View Audit 344796
Finding 525676 (2024-002)
Material Weakness 2024
Flat Rock - Haw Creek School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
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. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...
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. 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: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director and she will begin printing the Skyward threshold guidelines and sign off on those/confirm they match the federal poverty guidelines. Anticipated Completion Date: August 2025
View Audit 344796
Finding 525669 (2024-003)
Significant Deficiency 2024
Community College District of Gogebic County
MI
Questioned Costs Reporting Significant Deficiency
Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by the au...
Auditor Description of Condition and Effect. During our review of the submitted quarterly reports, we noted there were errors in the amounts reported. As a result, the College's quarterly ADN-to-BSN reports were prepared incorrectly and were not corrected until the mistakes were identified by the auditors. Auditor Recommendation. We recommend that the College implement a reconciliation and review process over the preparation and reporting of the ADN-to-BSN quarterly reports to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will correct the amounts reported in the next quarterly report. Additionally, the reporting process will include a reconciliation of the expenses and an additional level of review. Responsible Person. Chad Lashua, Vice President of Business Services. Anticipated Completion Date. April 30, 2025.
View Audit 344780
Finding 525665 (2024-002)
Significant Deficiency 2024
Community College District of Gogebic County
MI
Student Financial Aid Questioned Costs Internal Control / Segregation of Duties
Auditor Description of Condition and Effect. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal ...
Auditor Description of Condition and Effect. During our review of the Fiscal Operations Report and Application to Participate (FISAP), we noted there were errors in the amounts reported. As a result, the College's FISAP was prepared incorrectly and had to be resubmitted to the Department of Federal Student Aid. Auditor Recommendation. We recommend that the College implement a secondary review process over the preparation and reporting of the FISAP to ensure proper and accurate reporting. Corrective Action. The College has performed the necessary steps to correct the error and will amend the reporting process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. April 30, 2025.
View Audit 344780
Finding 525661 (2024-001)
Significant Deficiency 2024
Community College District of Gogebic County
MI
Questioned Costs Special Tests & Provisions Student Financial Aid
Auditor Description of Condition and Effect. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used in the Spring 2024 semester. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spr...
Auditor Description of Condition and Effect. This condition was caused by a lack of detailed review of the Return to Title IV calculation and days used in the Spring 2024 semester. As a result, four students' Return to Title IV calculations were performed using incorrect start dates for the 2024 Spring semester resulting in an understatement in $84 of Pell awards to the students. The College corrected this issue with the Department of Education on July 30, 2024. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of days used in the Return to Title IV calculation is accurate and that the Return to Title IV calculation is being reviewed by a second individual. Corrective Action. The College has performed the necessary steps to correct the error and will develop a process to ensure that a second individual is reviewing the work performed. Responsible Person. Maryann DeCaire, Director of Financial Aid. Anticipated Completion Date. April 30, 2025.
View Audit 344780
Finding 525660 (2024-003)
Significant Deficiency 2024
Schuyler Head Start, Inc.
NY
Internal Control / Segregation of Duties
The Organization will review and follow their established policies and procedures for drawing federal funds. The CFO will be conducting an ongoing federal grant draws to federal grant expenditures reconciliation. This will be accomplished by keeping a spreadsheet that shows each draw and the specifi...
The Organization will review and follow their established policies and procedures for drawing federal funds. The CFO will be conducting an ongoing federal grant draws to federal grant expenditures reconciliation. This will be accomplished by keeping a spreadsheet that shows each draw and the specifics behind it, and any notes. It will also show the utilizing of the cash account details and bank statement details. The federal draws and expenditures reconciliation will be reviewed and signed off on by the executive director at the time of bank account reconciliation sign off to ensure that all federal expenditures are being properly recorded and accounted.
View Audit 344777
Finding 525657 (2024-002)
Material Weakness 2024
Cissna Park Senior Life Development, Nfp
IL
Internal Control / Segregation of Duties
Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.
Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will continue to monitor financial reports and accounting information as correction is not practical.
View Audit 344767
Finding 525656 (2024-001)
Material Weakness 2024
Cissna Park Senior Life Development, Nfp
IL
Internal Control / Segregation of Duties HUD Housing Programs
Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
Jeff Cottingham, Management agent, and Diane Theesfeld, sponsor of project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.
View Audit 344767
Finding 525652 (2024-001)
Material Weakness 2024
Lebanon Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification check...
1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification checks, and conduct follow-up verifications of questionable applicatoins in a more directed manor. If an applicant provides a case number that does not appear on the Direct Certification list the School Corporation will: 1. Review the application based on standard income eligibility requirements, while confirming the application will remain subject to verification. 2. If $0 income is provided or the application is otherwise 'questionable' then the reviewing individual will add the following to the application comments field: reviewing individual name, reason for review request, to whom the application will be escalated. 3. Apply benefits to siblings, if appropriate. 4. Not complete the final step of marking the application as processed, rather leave it 'pending' and notify Director of School Nutrition of the need for this application to be reviewed. 5. Director of School Nutrition or designee will review and either confirm the DC status by downloading the certification or conduct follow-up verification. In either case, approved or verification for cause, the Director of School Nutrition or Designee will mark the application as processed. 6. If the verification for cause is not responded to in a timely manner, the status will revert to 'Paid' status as per 'verification for cause' guidelines. 2. Corrective Follow-Up and Reporting The School Corporation will review all applications from current year (FY 24-25) to identify any applications not subject to verification process. Management will report progress on implementing these corrective actions to the School Board and maintain records for review by auditors and state officials. 3. Anticipated Completion Date The review of current year (FY 24-25) applications will be completed March 21, 2025. The school board report will be completed April 11, 2025.
View Audit 344763
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