Corrective Action Plans

Finding 522215 (2024-003)

Significant Deficiency 2024

Lee County

NC

Questioned Costs Subrecipient Monitoring Eligibility

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Acti...

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/9/2024 6/30/2025 Section III - Federal Award Findings and Questioned Costs Training has been conducted on the Inaccurate Information Entry topic with staff specifically concerning the finding areas and ensuring all verified information is appropriately updated in the NC FAST evidence. Second party reviews will be enhanced to ensure those conducting the review verify that proper procedures are being followed with regard to these policies. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings 6/30/2025 Candace Iceman, Finance Director Budget amendments will be prepared to properly account for lease and subscription principal payments and required reporting. In addition, the budget will be closely monitored going forward to ensure budget availability. Candace Iceman, Finance Director A full review of the existing lease and subscription agreements will be done to ensure accurate data is being tracked and terminations are being removed from all reporting schedules in a timely manner. Additionally, any existing agreements that have a change of terms will be terminated instead of modified to provide accurate and transparent information. Reviews of these documents will be conducted quarterly to make timely adjustments and corrections. 169

View Audit 341449

Finding 522211 (2024-001)

Significant Deficiency 2024

Town of Canton, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2024-001 – SIGNIFICANT DEFICIENCY - REPORTING – INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30 days of the close of the reporting period. During the year, the Town did not have adequate controls in pl...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY - REPORTING – INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30 days of the close of the reporting period. During the year, the Town did not have adequate controls in place to submit the annual Project and Expenditure report within 30 days after the close of the reporting period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure that the Project and Expenditure report is filed timely and accurately. Name of Contact Person: Nathan Amos, Finance Officer & Treasurer, 860-693-7852. Projected Completion Date: December 31, 2024.

View Audit 341434

Finding 522209 (2024-001)

Significant Deficiency 2024

Suncoast Workforce Board, Inc.

FL

Internal Control / Segregation of Duties

2024-01 - Information on the Federal Program: ALN 93.558 - Temporary Assistance for Needy Families - WTS 23/24 - Compliance Requirement: Activities Allowed - Control Finding: Improperly Approved Disbursements This finding recommends the Organization follow the disbursement guideline for second check...

2024-01 - Information on the Federal Program: ALN 93.558 - Temporary Assistance for Needy Families - WTS 23/24 - Compliance Requirement: Activities Allowed - Control Finding: Improperly Approved Disbursements This finding recommends the Organization follow the disbursement guideline for second check signature for disbursements $10,000 or more. The organization will manually review disbursements of $10,000 or more before they go out for a second signature. In addition, the organization reviewed check registers for program year 2023 - 2024 and program year 2024-2025 as of December 2024 and verified disbursements $10,000 or more were supported with two signatures. There were no additional discrepancies found.

View Audit 341423

Finding 522208 (2024-001)

Significant Deficiency 2024

Hibiscus Childrens Center, Inc.

FL

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

Staff at Hibiscus Children's Center are required to complete training curriculums on an annual basis. All Full-Time staff that work directly with children, supervisors and directors must complete a minimum of 40 hours of training annually. All Part-Time staff that work directly with children must ...

Staff at Hibiscus Children's Center are required to complete training curriculums on an annual basis. All Full-Time staff that work directly with children, supervisors and directors must complete a minimum of 40 hours of training annually. All Part-Time staff that work directly with children must complete a minimum of 20 hours of training annually. Program Directors and Supervisors are responsible to monitor their staff to ensure that they successfully complete their annual training requirements. The Program Directors will compile information for each of their staff that identifies the required training, and the dates that they successfully completed each training session. The Program Directors will be responsible for collecting the training certificates and submitting them to Human Resources so they can be placed in the individual personnel files. To better manage the completion and tracking of the required trainings, staff will be required to complete their designated training requirements during the period of July 1 to December 31st. This will allow for the trainings to be logged in time for our annual re-licensing and audits. If the staff do not meet the required training hours, and/or do not meet the required time frame, the Program Directors will take necessary action to ensure compliance and appropriate disciplinary measures.

View Audit 341419

Finding 522207 (2024-006)

Material Weakness 2024

George Junior Republic in Pennsylvania

PA

Questioned Costs Student Financial Aid Material Weakness § 200.502 § 200.510

Corrective Action: - The Organization will issue new letters of confirmation requests to all counties under contract that are to be sent to the audit firm and the Chief Financial Officer of the Organization, who is the responsible party. - The Organization has established policies and procedures to ...

Corrective Action: - The Organization will issue new letters of confirmation requests to all counties under contract that are to be sent to the audit firm and the Chief Financial Officer of the Organization, who is the responsible party. - The Organization has established policies and procedures to understand and ensure compliance with the Organization’s contractual obligations.- The Organization has implemented procedures to determine the source of funding received through various county contracts. - The Organization has implemented review procedures to ensure the Schedule is complete, accurate, and prepared in accordance with the requirements set forth within 2 CFR 200.510(a).

View Audit 341411

Finding 522203 (2024-003)

Material Weakness 2024

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please...

Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please see corrective action plan for Finding 2024-002 below. Finding 2024-002 Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for better opportunity to segregate duties. Procedures including Executive Director approval of check registers prior to the disbursement of any funds and the contracted third-party CFO initiating funds transfers to the disbursement account (that require Executive Director approval for the funds to truly transfer) have already been put in place. EMTA is dedicated to continual evaluation of its processes and resources to segregate duties to the greatest extent possible. EMTA will continue to review staff responsibilities and analyze where segregation of duties can be established and maintained. Mark Hamilton, Executive Director

View Audit 341409

Finding 522162 (2024-003)

Material Weakness 2024

Storm Lake Community School District

IA

Internal Control / Segregation of Duties

SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2024-001.

View Audit 341382

Finding 522160 (2024-002)

Material Weakness 2024

Community Crisis Services and Food Bank

IA

Questioned Costs Cash Management Material Weakness § 200.303

Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity...

Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has recently hired a Chief Financial Officer (CFO), which will provide an additional layer of financial approval and review. Finance Director will complete billings and CFO will review for accuracy each month, which will provide for additional oversight. Name(s) of the contact person(s) responsible for corrective action: Jennifer Steines and Angie Meiers Planned completion date for corrective action plan: February 2025

View Audit 341375

Finding 522146 (2024-001)

Significant Deficiency 2024

Mineral Point Unified School District

WI

Internal Control / Segregation of Duties

Finding #2024-001- Limited Segregation of Duties (Prior Year Finding:#2023-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, error...

Finding #2024-001- Limited Segregation of Duties (Prior Year Finding:#2023-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. 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 but due to the size of our District and financial constraints 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 Board of Education and Administration personnel review monthly treasurer reports, and approve disbursements monthly. Any concerns or questions are addressed throughout the year. Management will review various accounting functions periodically. Contact Person: Danielle Miller Anticipated Completion: Not Applicable

View Audit 341367

Finding 522136 (2024-001)

Significant Deficiency 2024

Jewish Federation of Metropolitan Chicago

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Identifying Number: 2024-001 Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Corrective Actions Taken or Planned: Federatio...

Identifying Number: 2024-001 Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Corrective Actions Taken or Planned: Federation typically receives vouchers from 14 subrecipient organizations approximately ten days after the end of each month. The number of vouchers per agency depends on the number of programs they provide. Staff reviews the vouchers for allowability and accuracy and submits them to the Illinois Department of Human Services (IDHS) within 24 days of month end. During fiscal year 2024, the IDHS remitted payment to Federation anywhere from 48 to 124 days after the month end. Upon receipt of the cash, Federation pays subrecipient organizations within thirty days. In the instances identified by the auditors, the IDHS remitted payment over 30 days after Federation submitted the vouchers for reimbursement. Federation’s longstanding policy has always been to reimburse each subrecipient agency after it has received payment from the IDHS. Prior to fiscal year 2024, the IDHS usually provided payment within 15 days of receipt of our voucher and therefore Federation was able to comply with the 30-day requirement. However, reimbursement delays from IDHS occurred during fiscal year 2024 resulting in the findings describe herein. To ensure compliance with the 30-day reimbursement requirement, Federation will formally request an advance from the IDHS. Kyu Kim, Director of Finance and Contract Compliance, Refugee Services will be responsible for the oversight of the reimbursement payments and will ensure the Federation adheres to the 30 day requirement going forward. Responsible Person: Kyu Kim Anticipated Completion Date: July 2025

View Audit 341343

Finding 522118 (2024-002)

None 2024

Asian American Civic Association, Inc.

MA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Recommendation: Closer attention should be paid when preparing the requests for reimbursement to ensure only allowable expenses are being included in the request. A secondary review of the request and supporting documentation should be performed by someone other than the preparer. Action Taken: A de...

Recommendation: Closer attention should be paid when preparing the requests for reimbursement to ensure only allowable expenses are being included in the request. A secondary review of the request and supporting documentation should be performed by someone other than the preparer. Action Taken: A detailed checklist will be introduced to ensure all requests for reimbursement match supporting payroll documentation. This checklist will include a reconciliation step for timesheet data and payroll disbursement records. Staff involved in grant management and reimbursement preparation will receive additional instruction on federal compliance requirements, with a focus on allowable costs and activities.

View Audit 341337

Finding 522107 (2024-001)

Significant Deficiency 2024

Southeastern Oklahoma State University

OK

Questioned Costs Special Tests & Provisions Student Financial Aid

Management acknowledges an error in calculating the total number of days in the semester for Return of Title IV funding calculations. The semester days have been corrected, and going forward, they will be thoroughly verified against the academic calendar to ensure accuracy. Additionally, SE has upda...

Management acknowledges an error in calculating the total number of days in the semester for Return of Title IV funding calculations. The semester days have been corrected, and going forward, they will be thoroughly verified against the academic calendar to ensure accuracy. Additionally, SE has updated its process for managing Return of Title IV calculations. The revised process includes an individual review of each student's enrollment to ensure that any breaks in enrollment are accurately accounted for. As part of these improvements, SE will implement a double verification process during the annual setup to ensure all data used for calculations is accurate and consistent. Responsible Official: Chrissie Isenberg, Financial Aid Director, has implemented corrective actions. Estimated Completion Date: The number of semester days were corrected and the updated process implemented immediately following knowledge of the error. Responsible Official: Chrisie Isenberg, Financial Aid Director, has implemented corrective actions Estimated completion date: The number of semester days were corrected and the updated process implemented immediately following knowledge of the error

View Audit 341334 Questioned Costs: $1

Finding 522086 (2024-003)

None 2024

Century Unit School District No. 100

IL

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Finding Type: Compliance. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines.

View Audit 341297

Finding 522085 (2024-002)

Material Weakness 2024

Century Unit School District No. 100

IL

Questioned Costs Internal Control / Segregation of Duties

Finding Type: Material Weakness. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Corrective Action: The District will ensure that all employees are paid correctly based on the approve...

Finding Type: Material Weakness. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Corrective Action: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward. Proposed Completion Date: Immediately.

View Audit 341297 Questioned Costs: $1

Finding 522063 (2024-001)

Significant Deficiency 2024

Linn County

IA

Questioned Costs Reporting Significant Deficiency § 200.303

Finding 2024-001 Reporting Federal Agency Name: Department of the Treasury Pass‐Through Entity: Not applicable. Direct program. Assistance Listing Number: 21.027 Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The County’s quarterly ...

Finding 2024-001 Reporting Federal Agency Name: Department of the Treasury Pass‐Through Entity: Not applicable. Direct program. Assistance Listing Number: 21.027 Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The County’s quarterly Project and Expenditure Report for the quarter ended September 2023 reported several items as current period obligations that were reported as current period obligations in the previous quarter. Corrective Action Plan: The Finance Director currently reconciles cumulative expenditures to the reports prepared by the Senior Accountant before signing and dating the report, prior to submission by the Senior Accountant. There will be no additional current obligations in the future due to the December 31, 2024 deadline for obligations. Responsible Individual: Dawn Jindrich, Finance Director Anticipated Completion Date: June 30, 2025

View Audit 341288

Finding 522006 (2024-001)

Material Weakness 2024

University of Kansas School of Medicine - Wichita Mpa

KS

Internal Control / Segregation of Duties Eligibility Reporting

In response to Finding 2024-001 Segregation of Duties/ Review Procedures identified in the fiscal year 2024 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for verifying the parti...

In response to Finding 2024-001 Segregation of Duties/ Review Procedures identified in the fiscal year 2024 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for verifying the participant's eligibility, rent and utility assistance calculations for accuracy assurance. Immediately, the program has modified the KCTH checklist for housing assistance/support services to include a verification line for both the "intake" and the "verified" for each participant file. To manage the increasing workload of the growing program, a new housing coordinator position is in the recruitment stage. This position will ensure there is an available FTE to complete the verification process timely and assist the Ryan White case managers with client housing needs. Sheila Norris, Director of Finance, will serve as the contact person for this corrective action plan. We hope these changes will sufficiently address Finding 2024-001 Segregation of Duties/ Review Procedures.

View Audit 341251

Finding 521529 (2024-001)

Significant Deficiency 2024

Southern Wesleyan University

SC

Student Financial Aid Questioned Costs Internal Control / Segregation of Duties

Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: A review of the student withdrawal process from Registrar notifications to assignment of financial aid reviews and Return of Title IV calculations will be conducted and any needed changes implemented to ensure timel...

Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: A review of the student withdrawal process from Registrar notifications to assignment of financial aid reviews and Return of Title IV calculations will be conducted and any needed changes implemented to ensure timely processing. As there are currently only four FA personnel, the Director will continue to process the R2T4 notifications and be held responsible for any late processing. Back-up training for the Associate Director will also be implemented to ensure continuity of coverage in the event the Director is not available to cover this responsibility. Person Responsible for Corrective Action Plan: Thomas Valles, Director of Financial Aid Anticipated Date of Completion: April 30, 2025

View Audit 341204

Finding 521457 (2024-005)

Significant Deficiency 2024

Langston University

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being perfor...

Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. Procedures for review and return of Title IV funds have been updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521249 (2024-001)

Significant Deficiency 2024

Langston University

OK

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a...

Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University is strengthening its accounts payable processes and sign-off approvals to help ensure reimbursements to subrecipients are paid timely. Principal investigators and designated administrative personnel within academic departments will be reminded of the need to initiate payments to subrecipients timely. Name(s) of the contact person(s) responsible for the corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200

Finding 521239 (2024-001)

Significant Deficiency 2024

School City of Whiting

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2024-001 Child Nutrition Cluster - Eligibility School Breakfast program, National School Lunch Program, Eligibility, Significant Deficiency Contact Person Responsible for Corrective Action: Contact Phone Number: Kim Pusateri 219-659-0656 ext. 157 Views of Responsible Official: We concur with...

FINDING 2024-001 Child Nutrition Cluster - Eligibility School Breakfast program, National School Lunch Program, Eligibility, Significant Deficiency Contact Person Responsible for Corrective Action: Contact Phone Number: Kim Pusateri 219-659-0656 ext. 157 Views of Responsible Official: We concur with the finding. Internal Controls and procedures will be implemented to ensure accurate eligibility determinations for free and reduced-price meals by implementing internal controls, segregation of duties, and documented reviews. Description of Corrective Action Plan: Applications (eligibility): • Maintain records of all reviews for audit purposes. o Take a picture of the eligibility grid for review and date it. o Require two staff members (Director of Food Services and designee) to sign off on the review. Direct Certifications • The direct certification report will be run monthly and uploaded into the school point-of-sale system. A copy of the report will be saved, printed and checked that it was uploaded properly. A copy of the student's application and history will be printed and stapled to the direct cert report to verify that the change was made. It will be dated and initialed and saved in a folder. Anticipated Completion Date: Immediately

View Audit 341181

Finding 521238 (2024-001)

None 2024

Southeast Kansas Regional Planning Commission

KS

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Southeast Kansas Regional Planning Commission Corrective Action Plan January 30, 2025 Cognizant or Oversight Agency for Audit Southeast Kansas Regional Planning Commission respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent publ...

Southeast Kansas Regional Planning Commission Corrective Action Plan January 30, 2025 Cognizant or Oversight Agency for Audit Southeast Kansas Regional Planning Commission respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2024 The findings from the January 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001 –Reporting Condition: During our testing of reporting, we tested the annual report to ensure numbers were accurate and supported by amounts in the general ledger. During this testing, we noted a variance between what was reported and what the actual accurate amounts were. Recommendation: Procedures should be implemented to ensure that interest income is appropriately classified based on the funds that are earning those amounts and that late fees are accurately reflected as well. Action Taken: We are in agreement with the recommendation and the Commission has worked on ensuring that amounts are accurately reflected in the proper classes and accounts. Anticipated Complete Date: January 31, 2025 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jonni Duncan, Finance Manager, at (620) 431-0080. Sincerely Southeast Kansas Regional Planning Commission Southeast Kansas Regional Planning Commission

View Audit 341180

Finding 521204 (2024-001)

Material Weakness 2024

Bremen Public Schools

IN

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

Finding 2024-001 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, 84.425U Federal Award Numbers: S425D210013, S425U200013 Pass-Through En...

Finding 2024-001 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, 84.425U Federal Award Numbers: S425D210013, S425U200013 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 $944,437 on building renovations during the period under audit which was charged to the ESSER II (84.425D) and ESSER III (84.425U) grant awards. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. The School Corporation had also not performed a complete physical inventory of capital assets during the audit period. Views of Responsible Official: Management agrees with the finding and will take the following corrective action. Description of Corrective Action Plan: Stephanie Pittman, Treasurer will add the value of the building renovations to the capital asset listing as of June 30, 2024 and amend the annual financial report for the 2023- 2024 school year. Stephanie Pittman, Treasurer will also perform a complete physical inventory at the end of the 2024-2025 school year and develop a schedule for regular inventories at least every other year. Anticipated Completion Date: The amendment to the capital asset listing and annual financial report will be completed by February 15, 2025. The physical inventory will be completed by August 31, 2025.

View Audit 341165

Finding 521185 (2024-006)

Significant Deficiency 2024

Domestic Violence Crisis Center

ND

Cash Management Internal Control / Segregation of Duties Questioned Costs

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc.’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. Completion Date: The Center implemented an internal control in January 2025 to e...

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc.’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. Completion Date: The Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management.

View Audit 341140

Finding 521184 (2024-005)

Significant Deficiency 2024

Domestic Violence Crisis Center

ND

Cash Management Internal Control / Segregation of Duties Questioned Costs

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc. will review their process for reviewing and approving reimbursement requests. Completion Date: The Center implemented an internal control in October 2023 to ensure all reimbursement reques...

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc. will review their process for reviewing and approving reimbursement requests. Completion Date: The Center implemented an internal control in October 2023 to ensure all reimbursement requests are reviewed and approved by management.

View Audit 341140

Finding 521183 (2024-004)

Significant Deficiency 2024

Domestic Violence Crisis Center

ND

Cash Management Internal Control / Segregation of Duties Questioned Costs

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc.’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. Completion Date: The Center implemented an internal control in January 2025 to e...

Contact Person: Kathryn Cowart, Board President Corrective Action Plan: Domestic Violence Crisis Center, Inc.’s Office Manager will initial all invoices to signal that they have been reviewed and approved for payment. Completion Date: The Center implemented an internal control in January 2025 to ensure all invoices are reviewed and approved by management.

View Audit 341140

Corrective Action Plans

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