Corrective Action Plans

Finding 374646 (2023-001)

Significant Deficiency 2023

Statewide Bay Landing, Inc.

RI

HUD Housing Programs Internal Control / Segregation of Duties

We have obtained the required information.

View Audit 294324

Finding 374642 (2023-002)

Significant Deficiency 2023

Matchbook Learning Schools of Indiana, Inc.

IN

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2023-002 MAINTENANCE OF EFFORT (REPEAT FINDING) SIGNIFICANT DEFICIENCY February 28, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Matchbook Learning Schools of Indiana, Inc. has already or will take the following actions to Address the Form 9 finding 1. We...

FINDING 2023-002 MAINTENANCE OF EFFORT (REPEAT FINDING) SIGNIFICANT DEFICIENCY February 28, 2024 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 Matchbook Learning Schools of Indiana, Inc. has already or will take the following actions to Address the Form 9 finding 1. We will continue to manage the differences in timing and required reporting that exist for charter schools in the state of Indiana. As part of that, we will monitor our cash basis fund reporting on our Form 9 submission and adjust as necessary. Adjustments are typically required when we either make accrual-based receivable and payable adjustments or when we receive retroactive grant budget approvals after a Form 9 reporting deadline has already passed. We are working on improving this reconciliation process so our individual fund Form 9 cash balances will be more accurately reflected when tied to our accrual-base fund balances. 2. We are transitioning to a new business services provider in the last quarter of fiscal year 2024. We will work with them to adjust our Form 9 reporting process. Individual Responsible - Don Stewart Matchbook Learning Schools of Indiana, Inc. Management Donald Stewart, Director of Operations

View Audit 294323

Finding 374626 (2023-001)

Significant Deficiency 2023

Decorah Community School District

IA

Internal Control / Segregation of Duties

Management is cognizant of this limitation and will implement additional procedures where possible.

View Audit 294303

Finding 374618 (2023-001)

Significant Deficiency 2023

Perquimans County

NC

Eligibility Internal Control / Segregation of Duties

Perquimans County Department of Social Services unit will continue to 2nd party cases monthly, randomly review workers online data and continue to train on the important of pulling current and accurate information from the online data system. IMS will implement a Power point presentation to illustra...

Perquimans County Department of Social Services unit will continue to 2nd party cases monthly, randomly review workers online data and continue to train on the important of pulling current and accurate information from the online data system. IMS will implement a Power point presentation to illustrate the importance of the information the County utilizes from the online and work number systems.

View Audit 294291

Finding 374610 (2023-001)

Significant Deficiency 2023

Concordia University, Nebraska

NE

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There ...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate its procedures and a policy around how level of education is determined and verified when packaging and awarding students. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Student Financial Aid Office will add an additional step to the policy for verifying and reviewing student loan levels. In addition to reviewing loan level reports before the beginning of the academic year, we will also review loan levels after the census date of the first semester of the academic year. This added step will catch any changes that were made to student packaging up to the census date. Name(s) of the contact person(s) responsible for corrective action: David L Kumm, Executive VP CFO/COO Planned completion date for corrective action plan: 7/1/2023

View Audit 294279 Questioned Costs: $1

Finding 374600 (2023-003)

Material Weakness 2023

Spencer Community School District

IA

Internal Control / Segregation of Duties

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001

View Audit 294275

Finding 374586 (2023-007)

Material Weakness 2023

City of Olean, New York

NY

Reporting Internal Control / Segregation of Duties

Auditor’s Recommendations: Budgets – A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be ...

Auditor’s Recommendations: Budgets – A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be considered. These analyses should be provided to City management and the Common Council on a monthly basis. City’s Response: Budgets - The City concurs with the auditor’s recommendations that a written policy should be established and communicated in preparing budgeted versus actual reporting for capital project budgets in excess of a yet to be determined monetary threshold. The City intends to develop a policy on budgets during 2024. Once drafted, the Audit and Compliance Committee intends to review policy, prior to its acceptance by the Common Council.

View Audit 294247

Finding 374572 (2023-005)

Material Weakness 2023

City of Olean, New York

NY

Internal Control / Segregation of Duties

Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the City should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. ...

Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the City should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. City’s Response: The City Auditor, Lens Martial, has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending May 31, 2024 and in future years. Further, the City believes it has a thorough understanding of these financial statements and has the ability to make informed judgments based on these financial statements.

View Audit 294247

Finding 374571 (2023-002)

Material Weakness 2023

Richland County, South Carolina

SC

Reporting Internal Control / Segregation of Duties

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aw...

Finding: 2023-002 – Submission of ERA Compliance Reports and Final ERA 1 Closeout Report Name of contact person: Sarah Harris – Director of Grants and Community Outreach Corrective action: Richland County management agrees with the auditor’s recommendation. Proposed completion date: Management is aware of ERAP reporting requirements and has discussed using a third party who in the future would submit reports in a timely manner.

View Audit 294246

Finding 374540 (2023-003)

Material Weakness 2023

Maywood-Melrose Park-Broadview School District 89

IL

Allowable Costs / Cost Principles Cash Management Reporting

Corrective Action Plan Finding No.: 2023- 003 Condition: Audit procedures identified that during fiscal year 2023, the District claimed four construction related invoices that amounted to $1,257,867 of ESSER III award expenditures that were previously claimed under fiscal year 2022 ESSER award reimb...

Corrective Action Plan Finding No.: 2023- 003 Condition: Audit procedures identified that during fiscal year 2023, the District claimed four construction related invoices that amounted to $1,257,867 of ESSER III award expenditures that were previously claimed under fiscal year 2022 ESSER award reimbursement claims and were reported on the fiscal year 2022 Schedule of Expenditures of Federal Awards. The District was able to identify alternate invoices that where for allowable costs within the existing grant agreement and were not previously claimed. The District's internal controls did not initially identify that the same expenditure was claimed twice under the federal award for reimbursement. Plan: The District will implement additional procedures and review processes to ensure that expenditures claimed for reimbursement are for allowable costs that have not been previously claimed for reimbursement. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: James Vreeland, Business Manager Management Response: See above

View Audit 294244

Finding 374532 (2023-002)

Significant Deficiency 2023

Catawba County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: Currently, DHB Administrative Letter 13-23 prohibits caseworkers from sending IV-D referrals for the remainder of the CCU period. Once this restriction is in removed, the Medicaid Program Manager will rev...

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: Currently, DHB Administrative Letter 13-23 prohibits caseworkers from sending IV-D referrals for the remainder of the CCU period. Once this restriction is in removed, the Medicaid Program Manager will review the requirement to send IV-D referrals with staff. The formal case file review process will continue to monitor this and other areas. Additional training will be offered if the case file reviews reveal deficiencies in this area. Proposed Completion Date: Immediately and ongoing.

View Audit 294242

Finding 374524 (2023-001)

Significant Deficiency 2023

Catawba County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: The Medicaid Program Manager reviewed the verification process and the requirement to upload all information into NCFAST with the Medicaid staff. The formal case file review process will continue to monit...

Name of Contact Person: Karen Harrington, DSS Director Corrective Action/Management’s Response: The Medicaid Program Manager reviewed the verification process and the requirement to upload all information into NCFAST with the Medicaid staff. The formal case file review process will continue to monitor this and other areas. Additional training will be offered if the case file reviews reveal deficiencies in this area. Proposed Completion Date: Immediately and ongoing.

View Audit 294242

Finding 374513 (2023-001)

Significant Deficiency 2023

Soka University of America

CA

Student Financial Aid Eligibility Reporting

Management’s Corrective Action Plan Soka University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance After addressing the identified defic...

Management’s Corrective Action Plan Soka University acknowledges the finding and the recommendation regarding improving procedures. Finding 2023-001 - Special Tests and Provisions – Enrollment Reporting: Significant Deficiency in Internal Control over Compliance After addressing the identified deficiency in our enrollment reporting process, a thorough evaluation was conducted to rectify the issue and prevent its recurrence. We recognized that alterations in students' academic plans, prompted by the COVID-19 pandemic, led to delays in fulfilling mandatory graduation requirements such as study abroad requirements, resulting in delays in posting study abroad grades to the Soka transcript. Consequently, during end-of-term degree audits by the Office of the Registrar, students with pending study abroad grades or incomplete grades in their final term were inadvertently not updated to a withdrawn status, thereby failing to trigger updates to the National Student Clearinghouse and subsequently National Student Loan Data System (NSLDS). In collaboration with the Office of the Registrar, robust internal controls have been implemented to mitigate this issue going forward. Following the conclusion of each term, the Registrar will generate a comprehensive report listing all students who have applied for degree completion. This report will be annotated to identify students who have fulfilled all degree requirements, enabling their degrees to be conferred promptly. Additionally, students with incomplete grades will be flagged, and their status will be promptly changed to withdrawn. In both scenarios, enrollment status updates will be transmitted to the clearinghouse and subsequently NSLDS. The Registrar will inform the Office of Financial Aid of graduates and students with updated statuses for NSLDS reporting, and Financial Aid will request an ad hoc enrollment request on NSLDS. To ensure accuracy, a manual spot-checking process will be conducted in NSLDS on 20% of the updated student records in NSLDS. Upon notification of completed incomplete grades, the Registrar will promptly update transcripts, review degree requirements, and confer degrees where applicable. Following this update, the Registrar will manually update the clearinghouse and ask the Office of Financial Aid to request an Ad hoc enrollment report on NSLDS, ensuring timely and accurate reporting. This manual request will be verified on NSLDS after the ad hoc report has been run. Students failing to meet degree requirements due to failed coursework and are enrolled to return in subsequent terms will not be updated to withdrawn status unless they fail to return as scheduled. These measures aim to enhance the integrity and accuracy of our enrollment reporting process, ensuring compliance with regulatory requirements and minimizing the risk of future deficiencies. Anticipated Completion Date: February 2024 Scott Brandos Director of Financial Aid Soka University of America 949-480-4048

View Audit 294224

Finding 374492 (2023-001)

Significant Deficiency 2023

Lighthouse Community Public Schools

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of responsible officials and Corrective Action Plan: Controls will be implemented for future reporting and the School will correct the reporting errors in the following period.

View Audit 294202

Finding 374490 (2023-001)

Significant Deficiency 2023

Gilbert Straub Plaza, INC

PA

HUD Housing Programs Procurement, Suspension & Debarment Eligibility

United States Department of Housing and Urban Development Gilbert Straub Plaza, Inc., respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsbur...

United States Department of Housing and Urban Development Gilbert Straub Plaza, Inc., respectfully submits the following corrective action plan for the year ended August 31, 2023. Name and address of independent public accounting firm: Maher Duessel, CPA's 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: September 1, 2022 - August 31, 2023 The finding from the August 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT See Below FINDINGS— FEDERAL AWARD PROGRAMS AUDITS Finding 2023-001 Department of Housing and Urban Development Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Section 223(f)/207 ALN 14.155. Recommendation: The Property should have internal controls in place to review Form HUD-50059 to ensure all documentation used to calculate the tenant rent and assistance payment is supported and properly calculated. Action taken: The property management company has revisited the internal controls with the on-site manager. The manager certifies that they will do diligence in the future to ensure that they follow these controls in calculating tenant rent and assistance payments. If the Department of Housing and Urban Development has questions regarding this plan, please call Dan Barbusio at 412-646-5193.

View Audit 294185

Finding 374489 (2023-001)

Material Weakness 2023

Ablelight, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2023-001 Planned Corrective Action Finding: During the fiscal 2023 financial statement audit, a material weakness in internal control was identified. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over complian...

Finding 2023-001 Planned Corrective Action Finding: During the fiscal 2023 financial statement audit, a material weakness in internal control was identified. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented, or detected and corrected, on a timely basis. During the audit as of and for the year ended August 31, 2023, costs were applied to CARES Act PRF funds which were found to be without sufficient backup documentation. The impact to the current year statutory basis financial statements was not material. Corrective Response: Management represents that there was not sufficient documentation and support surrounding Provider Relief Funding applied to expenses for the year ending August 31, 2023. Operational and reporting improvements will be pursued in an effort to better provide documentation and support on a go-forward basis. Since these transactions, management has added additional staff and more training for processing credit card receipts, check processing with clean approvals, and new leadership over its Accounts Payable function. The organization is also implementing a new ERP system with clear process flows and tight connections between transactions and the related backup. Anticipated Completion Date 8/31/2024 Responsible Contact Person Brian Savoie, CFO 414-345-7844 and Errol Meinholz, Controller 920-245-9275

View Audit 294179 Questioned Costs: $1

Finding 374465 (2023-001)

Significant Deficiency 2023

Bay De Noc Community College

MI

Special Tests & Provisions Student Financial Aid Allowable Costs / Cost Principles

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this co...

Auditor Description of Condition and Effect. A break of at least five consecutive days was not excluded from the reported enrollment period for the Fall 2022 semester, which resulted in the calculation being incorrect for all students who had returns in the Fall 2022 semester. As a result of this condition, Return of Title IV calculations were incorrect for 60 students for the Fall 2022 semester, resulting in $10,459 less funds returned to the U.S. Department of Education. It is our understanding that on July 24, 2023, the College repaid the 60 students affected by this calculation error. Auditor Recommendation. We recommend that the College implement a review process to ensure the number of enrollment days used in the Return of Title IV calculations is accurate and that the R2T4 calculation is reviewed by a second individual. Corrective Action. Upon discovery of the Return of Title IV Calculation error, the College went through and made corrections to all student accounts affected. To prevent a similar problem arising in the future, the College has developed a review process that will require an additional sign‐off for the total days to be used in the calculation. Responsible Person. Ruth Carlson, Director of Financial Aid. Anticipated Completion Date. July 24, 2023.

View Audit 294140

Finding 374462 (2023-002)

Significant Deficiency 2023

Latino Network

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

2023-002 Finding – Federal Award – Significant Deficiency in Internal Control over Compliance - Allowable Costs Context: Expenditures should be charged to the proper programs and allocated in accordance with the cost allocation plan and documentation of approval of any subsequent change to the alloc...

2023-002 Finding – Federal Award – Significant Deficiency in Internal Control over Compliance - Allowable Costs Context: Expenditures should be charged to the proper programs and allocated in accordance with the cost allocation plan and documentation of approval of any subsequent change to the allocation plan should be maintained. Recommendation: We recommend management implement procedures to ensure that costs charged to the grant follow the approved cost allocation and documentation of approved changes to allocations be maintained. Action Taken: Management concurs with the auditor’s finding and will enhance documentation protocols, standardize the approval process, and have regular reviewing and monitoring.

View Audit 294126

Finding 374450 (2023-002)

Material Weakness 2023

Centennial School District R-1

CO

Internal Control / Segregation of Duties

The district will develop a process to ensure that capital assets are recorded to the appropriate general ledger accounts that properly represents the transaction being recorded.

View Audit 294120

Finding 374445 (2023-003)

Significant Deficiency 2023

West Lyon Community School District

IA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2023‐003 Special Tests – Wage Rate Requirement Significant Deficiency Finding Summary: The District did not sure proper and timely inclusion of prevailing wage clauses in one construction contract issued in the prior year and still in effect this year. Responsible Individuals: Shawn Kreman, ...

Finding 2023‐003 Special Tests – Wage Rate Requirement Significant Deficiency Finding Summary: The District did not sure proper and timely inclusion of prevailing wage clauses in one construction contract issued in the prior year and still in effect this year. Responsible Individuals: Shawn Kreman, Superintendent Corrective Action Plan: The District will include prevailing requirements in contracts utilizing federal dollars. Anticipated Completion Date: Ongoing

View Audit 294102

Finding 374441 (2023-003)

Material Weakness 2023

City of Newport, Tn

TN

Cash Management Internal Control / Segregation of Duties

Finding #2023-003: Internal Controls Over Grant Expenditures Response and Corrective Action Plan Prepared by: Justin Norton Person Responsible for Implementing the Corrective Action: Justin Norton Anticipated Date of Corrected Action: June 30, 2024. Repeat Finding: No Planned Corrective Action: We w...

Finding #2023-003: Internal Controls Over Grant Expenditures Response and Corrective Action Plan Prepared by: Justin Norton Person Responsible for Implementing the Corrective Action: Justin Norton Anticipated Date of Corrected Action: June 30, 2024. Repeat Finding: No Planned Corrective Action: We will establish and implement internal control policies to maintain federal grant expenditures and reimbursements.

View Audit 294101

Finding 374433 (2023-004)

Material Weakness 2023

Lawrenceburg Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

FINDING2023-004 Finding Subject: COVID-19 Emergency Connectivity Fund Program - Equipment, Special Tests and Provisions - Restricted Purpose Summary of Findings: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the gra...

FINDING2023-004 Finding Subject: COVID-19 Emergency Connectivity Fund Program - Equipment, Special Tests and Provisions - Restricted Purpose Summary of Findings: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management and Special Tests and Provisions - Restricted Purpose compliance requirements. Equipment Management A listing of equipment purchased with program funds was maintained, however, there was no documented oversight or review process to ensure the listing was accurate and complete. Special Tests and Provisions - Restricted Purpose There was no documented control process in place to ensure that each student or staff member received only one device, as required by the per-user limitations in the grant award. Officials stated that the Asset Management system would not have allowed the same student to register multiple devices, however, there was no documented oversight or review to ensure that the user limitations in the system were in place during the audit period, and operating effectively. Contact Person Responsible for Corrective Action: Julie Dudley Contact Phone Number and Email Address: 812.537.7205 jdudley@lburg.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Beginning with the 2024-2025 school year, the technology department will provide each building principal with a list that includes all students and asset tag numbers. The principals will then have each student sign next to their information acknowledging that information is accurate. Anticipated Completion Date: August 2024

View Audit 294097

Finding 374429 (2023-002)

Material Weakness 2023

Lawrenceburg Community School Corporation

IN

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

FINDING 2023-002 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Findings: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Elig...

FINDING 2023-002 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Findings: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Eligibility compliance requirement. The free and reduced-price applications were completed online by the applicants, and the information was automatically uploaded into the School Corporation's nutrition program software system. The software system then calculated the student's eligibility for free and reduced-price meals based on the parameters in the system. There was no documented oversight, review, or approval process to ensure the parameters in the system were correct and that the eligibility determination made complied with the requirements of the programs. The lack of internal controls was a systematic issue throughout the audit period. Contact Person Responsible for Corrective Action: Julie Dudley Contact Phone Number and Email Address: 812.537.7205 jdudley@lburg.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director and Business Manager have added the verification of every 30th Free/Reduce application that is submitted during the school year to their monthly checklists. Beginning with the 2024-25 school year, the Food Service Director will enter the eligibility parameters into the school nutrition software. Once entered the Food Service Director will provide a copy of the prices entered into the system to be reviewed and approved by the Business Manager or Superintendent. Anticipated Completion Date: January 2024/July 2024

View Audit 294097

Finding 374412 (2023-003)

Significant Deficiency 2023

Warren Rural Electric Cooperative Corporation INC

KY

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303

Criteria and Condition: 2 CFR 200.303 requires the non-federal entity to establlish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures or compliance. Certain int...

Criteria and Condition: 2 CFR 200.303 requires the non-federal entity to establlish and maintain effective internal controls over compliance with Federal statues, regulations, and the terms and conditions of the Federal award including proper tracking of grant expenditures or compliance. Certain internal controls were not in place to prevent costs from outside the period of performance from being charged to the grant. Action taken: In regard to 2023-003, Management will provide a 2nd review of project worksheets before submission. The designated FEMA Coordinator will be responsible for this corrective action and anticipates completion of corrective action before October 1, 2023.

View Audit 294076 Questioned Costs: $1

Finding 374399 (2023-001)

Material Weakness 2023

Nineveh-Hensley-Jackson United School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.313

FINDING 2023-001 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management 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 requir...

FINDING 2023-001 Finding Subject: COVID-19 – Education Stabilization Fund – Equipment and Real Property Management 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 School Corporation presented the equipment and real property records for the ESF grant equipment: however, the records failed to include a 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)). Contact Person Responsible for Corrective Action: Jacob Heuchan Contact Phone Number and Email Address: (317)-878-2100; jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business Manager will work with the Technology Director and the respective departments to ensure the appropriate information is being entered into the Corporation’s equipment and real property records for items purchased through ESF/federal funds. A physical inventory of the property will be taken and the results reconciled with the property records at least once every two years. Anticipated Completion Date: Immediate.

View Audit 293990

Corrective Action Plans

Filters