Corrective Action Plans

Finding 384654 (2023-001)

Material Weakness 2023

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

To address the specific points highlighted in your recommendation we will: 1. Insert Prevailing Wage Clauses - We will work closely with our legal and procurement teams to incorporate prevailing wage clauses consistently in all relevant contracts. This will be a standard practice for any construct...

To address the specific points highlighted in your recommendation we will: 1. Insert Prevailing Wage Clauses - We will work closely with our legal and procurement teams to incorporate prevailing wage clauses consistently in all relevant contracts. This will be a standard practice for any construction project that involves federal awards. 2. Effective Monitoring Process - We acknowledge the importance of a rigorous monitoring process. To this end, we will develop and implement a comprehensive system to monitor compliance with contractual obligations, including regular checks to ensure that federal wage rates and fringes are met. This monitoring process will involve thorough reviews of weekly certified payroll reports submitted by contractors and subcontractors. 3. Work Site Compliance - Recognizing the significance of visible compliance, we will mandate the posting of all relevant items, such as wage rates and project details, at prominent locations on the work site. This measure aims to enhance transparency and serves as a tangible demonstration of our commitment to Davis-Bacon Act compliance. We understand the critical nature of adhering to federal regulations and appreciate your guidance in strengthening our internal controls. We will initiate these changes promptly, ensuring that they are integrated into our standard operating procedures for all future construction projects involving federal awards. Additionally, we welcome any further guidance or collaboration in this regard and are open to periodic reviews to ensure ongoing compliance. Our commitment to upholding the principles of the Davis-Bacon Act aligns with our dedication to transparent and ethical practices. Thank you once again for your valuable recommendations, and we look forward to implementing these measures in collaboration with your guidance.

View Audit 297724

Finding 384653 (2023-001)

Significant Deficiency 2023

Winneshiek County

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 6, 2024 To: U.S. Department of Treasury Winneshiek County respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA ...

CORRECTIVE ACTION PLAN March 6, 2024 To: U.S. Department of Treasury Winneshiek County respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Treasury: • Federal Assistance Listing Number 21.027 Coronavirus State and Local Fiscal Recovery Funds Significant deficiency: See Finding 2023-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2024. If the U.S. Department of Treasury has questions regarding this plan, please call Benjamin Steines, County Auditor, at 563-382-5085. Sincerely yours, Benjamin Steines, County Auditor Winneshiek County cc: Amanda Webb, CPA

View Audit 297723

Finding 384652 (2023-001)

Significant Deficiency 2023

Parc Community Homes, Inc. Project No. 072-Hd077

IL

Internal Control / Segregation of Duties Reporting Significant Deficiency

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and rec...

Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Because the number of staff is inadequate to fully segregate duties, we feel that management staff must have the ability to record disbursement transactions and reconcile bank accounts with the general ledger, particularly for training purposes and periods when there are staff vacancies. Financial resources are insufficient to hire the additional staff to allow for greater segregation of responsibilities. Name(s) of the contact person(s) responsible for corrective action: Debbie Congdon Planned completion date for corrective action plan: In process

View Audit 297721

Finding 384650 (2023-009)

Significant Deficiency 2023

Pinecrest Academy of Nevada

NV

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...

Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 297711

Finding 384634 (2023-001)

Significant Deficiency 2023

Local Area Workforce Development Mayaguez-Las Marias

PR

Internal Control / Segregation of Duties

March 18, 2024 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayagüez-Las Marías respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Su...

March 18, 2024 Cognizant or Oversight Agency for Audit: Local Area of Workforce Development Mayagüez-Las Marías respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Ortiz, Rivera, Rivera & Co.LLC, Suite 152, PO Box 70250, San Juan, Puerto Rico 00936-7250. Audit period: Fiscal year ended June 30, 2023. The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FEDERAL AWARD PROGRAM AUDITS, DEPARTMENT OF LABOR Finding 2023-001: WIOA Cluster-WIOA Adult Program-CFDA No 17.258, WIOA Youth Activities-CFDA 17.259, Dislocated Worker Formula Grant-CFDA 17.278 Reportable Condition: See Condition 2023-001 Recommendation We recommended the Local Area should implement review procedures in order to ensure that the reports are in accordance with the accounting records. Action Taken We bacame aware of this situation while gathering all the information (documentation) necessary to begin the audit work, and immediately procced to identify the transaction that caused the situation. We found that it arose as an error at the time of registering the transacttion in the MIP accounting system which allowed the wrong year to be selected for the effective date of the transaction. We promptly procceded to correct the effective date of the transacion so that it was recorded in the correxted period. In Addition, we corroborated that the amount of the transaction had been included in the Funding Reuest Report for the dislocated workers program and that these funds had ee transferred to the local area. Its is important to mention that the Finance Department is taking action to reinforce its current procedures, and the Finance Director has instructed the accountant to review all financial reports prior to their submission so that the information presented its free of errors. IN fact, a work plan was prepared for all employees inthe finance department, in which it is established that this task must be performed on a weekly basis. aslo, we browsed around the MIP system's help tab for a way to detect this kind of error immediately and found that the MIP system's organization preference's tab "entry dates"can be modified so that is does not allow, by issuing an alert, the recording or transactions dated prior or after the current period (as show in the image below). These changes will be implemented prospectively in order to prevent the situation form recurring. The following documents are included as part of this corrective action plan. 1) The corrected transaction posted, 2. Copy of meeting attendance form. 3) Copy of letter from the excecutive director with instructions. If the COgnizant or Oversigth Agency for Audit has question regarding this plan, please call at 787-834-8010 ext. 2403.

View Audit 297706

Finding 384619 (2023-005)

Material Weakness 2023

Lennox School District

CA

Subrecipient Monitoring Material Weakness Reporting

Due to staff turnover and key vacant positions, we were unable to locate supporting documentation. For all federal expenditure reports, the supporting documentation will now be kept on file for a minimum of three years.

View Audit 297696

Finding 384609 (2023-001)

Significant Deficiency 2023

Mercer County Housing Authority

PA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2023-001 Housing Voucher Cluster ALN # 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. Action take...

Finding 2023-001 Housing Voucher Cluster ALN # 14.871 Recommendation: We recommend that the Authority implement procedures to ensure that the appropriate procedures are followed when housing quality inspection deficiencies are not resolved in the required timeframe, as required by HUD. Action taken: Management agrees with the finding, and as noted, has taken action to address the issue. Additional steps to prevent the issue from reoccurring are as follows: Although this situation is not a customary practice, to ensure it does not happen again when a tenant is porting out after a failed inspection. MCHA, will give notice to the Landlord and the Tenant, that the current occupant holding the Section 8 Voucher must be out of the unit that fails before the thirty-day re-inspection date. If the applicants fail to move before the re-inspection date the unit will be inspected and if it fails, the payment will be abated. If the failed inspection is due to the tenant and the repairs have not been corrected, the payment will be abated, and the tenant will lose her voucher. This wording will be added to the Housing Choice Voucher Administrative Plan. If the Department of Housing and Urban Development has questions regarding this plan, please call Holly Nogay on (724) 342-4005.

View Audit 297688 Questioned Costs: $1

Finding 384608 (2023-002)

Material Weakness 2023

Olustee-Eldorado Independent School District No. 40

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing ...

The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing wage and fringes are being paid as it relates to the prevailing wages for our area. 2. Detailed record keeping of required documents from contractors and subcontractors. 3. Apprenticeship program documents maintained when appropriate. 4. Certified weekly payroll reports reviewed and submitted in a timely manner. 5. Necessary and complete signage at the worksite related to Davis-Bacon and the applicable wage determination.

View Audit 297687

Finding 384607 (2023-001)

Material Weakness 2023

Olustee-Eldorado Independent School District No. 40

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing ...

The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing wage and fringes are being paid as it relates to the prevailing wages for our area. 2. Detailed record keeping of required documents from contractors and subcontractors. 3. Apprenticeship program documents maintained when appropriate. 4. Certified weekly payroll reports reviewed and submitted in a timely manner. 5. Necessary and complete signage at the worksite related to Davis-Bacon and the applicable wage determination.

View Audit 297687

Finding 384586 (2023-002)

Significant Deficiency 2023

Platte County School District #2

WY

Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2023-002 - Time and Effort Requirements The District will make sure that all time and effort logs are completed on ALL federal funds. The district tracks that the logs are being completed according to WDE time periods of work performed. Tracking of the logs are in ...

Corrective Action Plan for Finding 2023-002 - Time and Effort Requirements The District will make sure that all time and effort logs are completed on ALL federal funds. The district tracks that the logs are being completed according to WDE time periods of work performed. Tracking of the logs are in place, but misunderstood that ALL money processed through payroll has to be documented with time and effort logs (i.e. ESSER retention stipend). These time and effort logs are reviewed and corrected (if needed) before the end of the calendar year and then again at the end of the school year. Nikki Quynn-Business Manager

View Audit 297670

Finding 384585 (2023-001)

Significant Deficiency 2023

Platte County School District #2

WY

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2023-001 - Davis Bacon Wage Compliance The District will incorporate into their bid information and when requesting quotes for service of work over $2,000 that are federally funded to include information about the David Bacon prevailing wage requirements. Direct fo...

Corrective Action Plan for Finding 2023-001 - Davis Bacon Wage Compliance The District will incorporate into their bid information and when requesting quotes for service of work over $2,000 that are federally funded to include information about the David Bacon prevailing wage requirements. Direct follow up will take place before the work is started that the regulation/requirement is understood. Once the work has started the Buisness Office will follow up with the company weekly to make sure the federal wage form is being completed and return a copy to the Business Office. The Business Office is also working on past vendors to obtain this information for work completed with ESSER funds since inception of funds and hope to have completed before the end of this school year. Nikki Quynn - Business Manager

View Audit 297670

Finding 384571 (2023-008)

Material Weakness 2023

Wawasee Community School Corporation

IN

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

FINDING 2023-008 Finding Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate seg...

FINDING 2023-008 Finding Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. There was no oversight or review process in place to ensure monitoring of each required set aside within the Title I grant. The School Corporation did not provide documentation to show that set aside obligations were met or not met. The School Corporation did not have an oversight process in place to ensure that expenditures for vendors were posted to the correct fund, account and object codes and reported correctly on the Form 9 so that the IDOE could complete MOE calculations based on Form 9 data. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Title I grant will be prepared and managed by the Grant Coordinator. The Treasurer will review and monitor the required set asides within the Title I grants to ensure obligations are met or transferred to the next grant award if not met. An internal sign-off form will be created and implemented to document the secondary review of the grant data. All vendor claims will be prepared by the Grant Coordinator or the Treasurer and reviewed for accuracy by a second person, with both signing the claims to document the review, to ensure that all expenditures are reported correctly on the Form 9 for accurate calculation of MOE data by the DOE. Anticipated Completion Date: The projected date of completion is April 2024.

View Audit 297652

Finding 384569 (2023-007)

Material Weakness 2023

Wawasee Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2023-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that wou...

FINDING 2023-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. During the audit period, the School Corporation submitted two Title I Applications using the prior year’s Real Time Report data. The October 2021 Real Time Report used for the 2022-2023 Title I Application was not available for review to ensure compliance with the grant’s eligibility requirement. Contact Person Responsible for Corrective Action: Amanda Knipper Contact Phone Number and Email Address: 574-457-3188 x 1376, aknipper@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Real Time Report data is pulled by Data Exchange directly from the School Corporation’s student management software system. The School Corporation will put a system in place to ensure that all student data within the student software system is accurate to ensure correct reporting of the Real Time data. The Grant Coordinator will review the Real Time report before submission with the information housed in the student management software and a second person will review the data for accuracy. An internal sign-off form will be created and implemented to document the secondary review of the report data. The Superintendent and the Treasurer will both sign off on the data digitally during the certification period as determined by IDOE. Anticipated Completion Date: The projected date of completion is August 2024.

View Audit 297652

Finding 384567 (2023-006)

Material Weakness 2023

Wawasee Community School Corporation

IN

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

FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, th...

FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. Vendor claims were prepared by the Deputy Treasurer or Grant Coordinator and reviewed by the Corporation Treasurer to ensure compliance with allowable costs / cost principles compliance requirement. However, this review was not documented for 11 out of the 40 vendor claims tested. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.

View Audit 297652

Finding 384560 (2023-005)

Material Weakness 2023

Wawasee Community School Corporation

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs / Cost Principles, Procurement and Suspension and DebarmentSummary of Finding: There was a material weakness in internal controls, which was a systemic issue throughout the audit period. Vendor claims were prepared ...

FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs / Cost Principles, Procurement and Suspension and DebarmentSummary of Finding: There was a material weakness in internal controls, which was a systemic issue throughout the audit period. Vendor claims were prepared by the Deputy Treasurer or Grant Administrator and reviewed by the Corporation Treasurer to ensure proper payment. However, this review was not completed for 9 of 40 vendor claims tested to ensure claims were for allowable costs and made in conformance with applicable cost principles. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.

View Audit 297652

Finding 384554 (2023-004)

Material Weakness 2023

Wawasee Community School Corporation

IN

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

FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective sy...

FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting, material noncompliance. The free and reduced-price applications were processed by one employee and updated within the software without an oversight or review process in place to ensure accuracy. Additionally, one employee uploaded the Direct Certification reports from the state into the software system without a documented oversight or review process in place to ensure directly certified students were properly processed. One employee at the School Corporation submitted meal reimbursement claim reports on a monthly basis with no review or oversight process in place to ensure the reports were properly and timely submitted. Contact Person Responsible for Corrective Action: Jessica Murray Contact Phone Number and Email Address: 574-457-3188 x 3234, jmurray@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The meal reimbursement claim reports will be prepared by the Food Service Director and reviewed and verified by the Treasurer prior to submission. The Food Service Director will submit the reports and the Treasurer will review the submitted reports to verify accuracy in submission. An internal sign-off form will be created and implemented to document the secondary review of the report data. The direct certification lists will be downloaded monthly by the Food Service Director and uploaded into the software system. A secondary person will review the data following upload into the software system to ensure data was uploaded correctly and that direct certified students were correctly processed. An internal sign-off form will be created and implemented to document the secondary review of the upload data. The free and reduced-price applications will be processed by the Food Service Director. The Treasurer will review each application to ensure it has been accurately processed and will sign off on each application to indicate completion of the secondary review. Anticipated Completion Date: The projected date of completion is August 2024.

View Audit 297652

Finding 384553 (2023-002)

Material Weakness 2023

Pioneer School District No. C-131

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.

View Audit 297651

Finding 384552 (2023-001)

Material Weakness 2023

Pioneer School District No. C-131

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.

View Audit 297651

Finding 384547 (2023-002)

Significant Deficiency 2023

River Trails School District 26

IL

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-002 Condition The Director of Food Services prepares and submits monthly reimbursement claims to ISBE. These submissions are not reviewed or approved by anyone else. No documented evidence exists of an independent reviewer examining meal claim reports beyond the preparer. Corrective ...

Finding 2023-002 Condition The Director of Food Services prepares and submits monthly reimbursement claims to ISBE. These submissions are not reviewed or approved by anyone else. No documented evidence exists of an independent reviewer examining meal claim reports beyond the preparer. Corrective Action Plan Corrective Action Planned: The Director of Food Service will review monthly claims with the CFO at their standing meeting each month. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Schuster, Assistant Superintendent for Business Services Anticipated Completion Date: 2/1/2024

View Audit 297649

Finding 384545 (2023-001)

Significant Deficiency 2023

River Trails School District 26

IL

School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Finding 2023-001 Condition The District failed to perform and submit the required PLE calculation. Corrective Action Plan Corrective Action Planned: The PLE for the following school year, FY24, was performed and submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Sc...

Finding 2023-001 Condition The District failed to perform and submit the required PLE calculation. Corrective Action Plan Corrective Action Planned: The PLE for the following school year, FY24, was performed and submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Schuster, Assistant Superintendent for Business Services Anticipated Completion Date: April 2023, for FY24

View Audit 297649

Finding 384542 (2023-003)

Significant Deficiency 2023

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Subrecipient Monitoring Reporting

This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, implemented a quarterly review of the electronic submission of form HUD-52681-B and the general ledger. The Housing Authority has completed this re...

This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, implemented a quarterly review of the electronic submission of form HUD-52681-B and the general ledger. The Housing Authority has completed this review for the first two quarters of FY2024. Both Dana and Jennifer can be reached at 203-596-2640.

View Audit 297648

Finding 384530 (2023-003)

Significant Deficiency 2023

Prairie Inn Corporation

ND

Cash Management HUD Housing Programs Significant Deficiency

Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit proj...

Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project funds are deposited within 60 days following the end of the fiscal year. Responsible Individuals: Josh Plecity, Finance Director Anticipated Completion Date: 6/30/2024

View Audit 297639

Finding 384528 (2023-001)

Significant Deficiency 2023

Mar Vista Eldorado, INC

IN

Questioned Costs Subrecipient Monitoring Cash Management

Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-...

Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-987-8344 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition 2023-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $15,869 per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Recommendation: Management should make a deposit of $15,869 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Actions taken or planned on the finding: Management made a deposit of $15,869 on August 24, 2023 to fully fund the residual receipts account for the year ended June 30, 2023.

View Audit 297626 Questioned Costs: $1

Finding 384507 (2023-001)

Material Weakness 2023

Northwest Allen County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Correcti...

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board has already taken action and approved an additional staff member to the Food Service Department to ensure segregation of duties. By adding the Food Service Administration Assistant to the department, their role will add a level of review to ensure compliance with Direct Certification eligibility status for students that are uploaded by the Assistant Food Service Director. The review will ensure that the upload of data is correct and complete. The duties of the added position with also include a review of monthly reporting of Sponsorship Claims, prepared by the Food Service Director prior to submission to the Indiana Department of Education (IDOE). Anticipated Completion Date: June 30, 2024

View Audit 297615

Finding 384493 (2023-003)

Material Weakness 2023

South Central Community 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 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effecti...

FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The School Corporation was required to submit six annual data reports during the audit period. None of the annual data reports were submitted. Upon inquiry of the School Corporation to determine why the reports were not submitted, the School Corporation explained they had interpreted the reports to be final reports submitted upon completion of the grant not annual reports of expenditures. Reimbursement Requests To gain an understanding of how the School Corporation spent their Education Stabilization Fund award, all reimbursement requests submitted to the Indiana Department of Education (IDOE) were requested. Five of the ten reimbursement requests submitted to IDOE could not be located. As such, we determined reimbursement requests for the audit period should be further tested. The School Corporation’s process was to complete reimbursement requests on a periodic basis to obtain reimbursement for expenditures paid. Although the reimbursement requests were prepared by the Treasurer utilizing various ledger reports and were reviewed by a second knowledgeable employee; the process did not prevent, or detect and correct, errors. Of the ten reimbursement requests received, as noted above, five could not be provided for audit. Therefore, we were unable to substantiate the expenses reimbursed by those requests or if the requests were mathematically accurate or fairly presented. The remaining five reimbursement requests were tested without issue. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 SOUTH CENTRAL COMMUNITY SCHOOL CORPORATION 9808 S 600 W Union Mills, IN 46382 219-767-2263 or 219-733-2311 Fax 219-767-2260 INDIANA STATE BOARD OF ACCOUNTS 34 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the Business Manager will submit Annual Data Reports for any Federal Grant issued when stated in the Grant contract. The Annual Data Report will be reviewed by the Superintendent for accuracy. Also, the Business Manager will request reimbursement timelier for Federal Grants collecting supporting documentation to ensure correct amounts are being requested. Documentation will be maintained with a copy of the submitted reimbursement requests to provide support for the amounts being requested. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 for any Federal Grant reimbursement.

View Audit 297608

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