Corrective Action Plans

Finding 394844 (2023-005)

Material Weakness 2023

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403

FINDING 2023-005 Compliance Requirement(s): Allowable Activities, Allowable Costs / Cost Principles Audit Findings: Material Weakness, Other Matters Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in orde...

FINDING 2023-005 Compliance Requirement(s): Allowable Activities, Allowable Costs / Cost Principles Audit Findings: Material Weakness, Other Matters Summary of Finding: 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 following compliance requirements: Allowable Activities, Allowable Costs / Cost Principles The School Corporation paid trash removal services from the School Lunch fund without a methodology or supporting documentation for the amount charged. Without a reasonable methodology for the expenses paid, the amount was considered a questioned cost. The total amount charged to the School Lunch fund was $15,448. Internal controls over vendor disbursements were in place but were not operating effectively during the audit period. Additionally, there was no documentation indicating that payroll disbursements were reviewed or approved by a second individual not involved in the original payroll process. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Views of Responsible Officials: We Concur with this finding. Description of Corrective Action Plan: The School will start to divide trash removal services between cafeteria accounts and building accounts when being paid monthly. Verification of percentage coming from each account will be discussed. Internal controls will be put in place to document that payroll disbursements are being reviewed by a second individual. Payroll disbursement reports will be presented to the correct central office employee. Anticipated Completion Date: Immediately

View Audit 304750 Questioned Costs: $1

Finding 394835 (2023-004)

Material Weakness 2023

Randolph Eastern School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-004 Compliance Requirement(s): Reporting Audit Finding(s): Material Weakness and Other Matters Summary of Finding: 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 ...

FINDING 2023-004 Compliance Requirement(s): Reporting Audit Finding(s): Material Weakness and Other Matters Summary of Finding: 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 following compliance requirements: Reporting The Unit has not separated incompatible activities within the managing of the federal award programs. The failure to establish these controls could enable material misstatements and noncompliance to be undetected. Management reviews award agreements, contracts and DOE reporting dates and requirements and submits the Annual report to IDOE. Management reviews report for accuracy between the Treasurer and Grant Manager (Asst. Superintendent). A second approval could not be verified. Segregation of duties during the process of entering, approving, and submitting the Annual Reports failed. Views of Responsible Officials: We Concur with this finding. Description of Corrective Action Plan: In the future, the Required DOE Reports will be prepared by the assistant superintendent, who oversees all grant management. Then, the Business Manager will review the prepared reports; upon review, both the business manager and the assistant superintendent will sign/initial the signifying their review of the documents. The report will also be shared with the Superintendent, who will sign off as well. Anticipated Completion Date: Effective Immediately

View Audit 304750

Finding 394826 (2023-003)

Material Weakness 2023

Randolph Eastern School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2023-003 Compliance Requirement(s): Equipment and Real Property Management Audit Findings: Material Weakness, Other Matters Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compl...

FINDING 2023-003 Compliance Requirement(s): Equipment and Real Property Management Audit Findings: Material Weakness, Other Matters Summary of Finding: 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 following compliance requirements: Equipment and Real Property Management The Unit did not have an internal control system and procedures in place to ensure property records are properly maintained, and include all the required information. The property records do not contain the following information about the equipment: description (including serial number or other identification number), source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR 200.313(d)(1)). A physical inventory of equipment was not performed at least once within the last 2 years. The Unit did not have an internal control system and procedures in place to ensure equipment is appropriately safeguarded and maintained. Views of Responsible Officials: We Concur with this finding. Description of Corrective Action Plan: Internal controls will be put in place to ensure property records contain proper information about the equipment. The grant manager and treasurer will work on the documentation as equipment meeting requirements is ordered to ensure updated records. We will also contract another outside entity to do biannual updates of our capital assets. Anticipated Completion Date: Immediately

View Audit 304750

Finding 394813 (2023-001)

Significant Deficiency 2023

Manchester Supportive Housing, Inc. D/b/a Page Place

PA

HUD Housing Programs Significant Deficiency Special Tests & Provisions

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of Machester Supportive Housing, Inc. d/b/a Page Place: Finding 2023-001: Failure to make the correc...

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of Machester Supportive Housing, Inc. d/b/a Page Place: Finding 2023-001: Failure to make the correct required deposit into the Reserve for Replacement Account. Condition and Criteria: The Corporation failed to increase its monthly deposits into its Reserve for Replacement account based on a required increase in its monthly deposit. The incorrect deposit was made during the months September 2022 through January 2023. As a result, its reserve for replacement account has been underfunded by $4,750. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation will make an additional deposit in April 2024 to satisfy this deficiency.

View Audit 304692

Finding 394812 (2023-001)

Significant Deficiency 2023

McDonald Presbyterian Senior Housing, Inc. D/b/a Haveloch Common

PA

Internal Control / Segregation of Duties Eligibility HUD Housing Programs

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of McDonald Presbyterian Senior Housing, Inc. d/b/a HaveLoch Commons: Finding 2023-001: Incorrect El...

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of McDonald Presbyterian Senior Housing, Inc. d/b/a HaveLoch Commons: Finding 2023-001: Incorrect Eligibility Assessment Condition and Criteria: The Corporation made a data entry error for the annual medical expenses of a resident. Accurate financial information is essential in order to calculate the correct subsidy each resident is eligible for. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation will perform re-education to its existing members on the importance of this data entry, and update its standard review process over these calculations in order to detect errors on a timely basis.

View Audit 304691

Finding 394810 (2023-002)

Significant Deficiency 2023

Corrective Action Plans

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