Corrective Action Plans

Finding 384721 (2023-002)

Significant Deficiency 2023

IL

Internal Control / Segregation of Duties Cash Management Reporting

Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: Th...

Corrective Action Plan Finding No: 2023-002 Condition: During our audit testing we noted that the District Cashier prepares and submits monthly reimbursement claims to ISBE and that these submissions are not reviewed or approved by anyone else. No formal documentation of the review. Plan: The District will implement a process in which the Business Manager will review and approve monthly reimbursement claim submissions prior to them being submitted. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Ryan Leonard, Business Manager/CSBO (708) 496-8700 x 5004

View Audit 297860

Finding 384713 (2023-002)

Material Weakness 2023

Harrisburg Area Community College

PA

Cash Management Material Weakness Reporting

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Federal Awards: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-002 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure the URL is reported to the Department of Education for publication in the Cash Management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii). HACC will ensure that we review our reporting requirements and processes annually to ensure that any new requirements are addressed in a timely fashion. HACC has subscribed to any 34 CFR updates to be made aware of any new requirements, which will allow us to update our policies, procedures and task lists to ensure compliance going forward. Anticipated Completion Date: 3/15/2024 Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Finance and Assistant Controller

View Audit 297844

Finding 384711 (2023-002)

Material Weakness 2023

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding: Finding 2023-002-Software Subscription Costs Not Properly Accounted For-Reporting Condition: For June 30, 2023 year-ends and forward, Government Auditing Standard (GASB) No. 96 applies. This requires a new accounting for subscription (lease)-based information tec...

Corrective Action Plan Finding: Finding 2023-002-Software Subscription Costs Not Properly Accounted For-Reporting Condition: For June 30, 2023 year-ends and forward, Government Auditing Standard (GASB) No. 96 applies. This requires a new accounting for subscription (lease)-based information technology arrangements (SBITAs). The Authority entered into a five-year agreement that started May 1, 2021 with a software company. Corrective Action Planned We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2024

View Audit 297841

Finding 384699 (2023-003)

Material Weakness 2023

Cherokee Communith School District

IA

Internal Control / Segregation of Duties

SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2023-001.

View Audit 297813

Finding 384695 (2023-003)

Significant Deficiency 2023

Independent School District No. 197

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, 10.556, AND 10.553 2023-003 Internal Control Over Compliance With Federal Suspension and Debarment R...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, 10.556, AND 10.553 2023-003 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Summary of Finding Criteria – 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster program. Condition – The District did not have sufficient controls in place within its child nutrition cluster program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Peter Olson-Skog, the District’s Superintendent. Planned Completion Date – June 30, 2024. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Peter Olson-Skog, the District’s Superintendent, will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 297807

Finding 384687 (2023-001)

Material Weakness 2023

Housing Authority of the City of Brownsville

TX

Questioned Costs HUD Housing Programs Eligibility

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs. Leticia Gonzalez, Director o...

Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2024.

View Audit 297792 Questioned Costs: $1

Finding 384672 (2023-001)

Significant Deficiency 2023

Leadership Schools of Johnston County

NC

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

2023-001 Non-Compliance. Significant Deficiency Name of Contact Person: Jeff Patterson, Chief Financial Officer-Client Schools Corrective Action: The School has put procedures in place to ensure that paraprofessionals meet the requirements of ESSA. Proposed Completion Date: Immedia...

2023-001 Non-Compliance. Significant Deficiency Name of Contact Person: Jeff Patterson, Chief Financial Officer-Client Schools Corrective Action: The School has put procedures in place to ensure that paraprofessionals meet the requirements of ESSA. Proposed Completion Date: Immediately with ongoing monitoring.

View Audit 297765 Questioned Costs: $1

Finding 384665 (2023-002)

Significant Deficiency 2023

Waukesha County Area Technical College District

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District design and implement controls to ensure all student disbursements are reported to COD with in required timelines. Explanation of disagreement with a...

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District design and implement controls to ensure all student disbursements are reported to COD with in required timelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCTC has added additional internal controls specific to the disbursement process including multi-layered file review, and monthly reconciliations. These controls target the audit finding ensuring thorough file review and prompt rectification of any discrepancies. Name(s) of the contact person(s) responsible for corrective action: Justin Kehring, Director Financial Aid Planned completion date for corrective action plan: June 30, 2024

View Audit 297755

Finding 384658 (2023-001)

Significant Deficiency 2023

Waukesha County Area Technical College District

WI

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review and update as necessary the written information security program(s) to include aspects required by regulations. Explanation of disagreement w...

Federal Program Name: Student Financial Aid Cluster Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Recommendation: We recommend the District review and update as necessary the written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with the finding and has taken action to update internal policy documentation to appropriately address the required safeguards. Name(s) of the contact person(s) responsible for corrective action: Shannon Ford, Executive Director Information Technology Systems Planned completion date for corrective action plan: June 30, 2024

View Audit 297755

Finding 384657 (2023-001)

Significant Deficiency 2023

Caddo Hills School District

AR

Special Tests & Provisions Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Contact person: Deric Owens, Superintendent

View Audit 297730

Finding 384657 (2023-001)

Significant Deficiency 2023

Caddo Hills School District

AR

Special Tests & Provisions Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

The District will ensure that contracts are obtained and all applicable construction contracts will contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly-certified payrolls will be obtained for the applicable projects. When bids involving Federal funds...

The District will ensure that contracts are obtained and all applicable construction contracts will contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly-certified payrolls will be obtained for the applicable projects. When bids involving Federal funds are solicited, only those contracts with documentation of Davis Bacon will be considered for the project.

View Audit 297730

Finding 384657 (2023-001)

Significant Deficiency 2023

Caddo Hills School District

AR

Special Tests & Provisions Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

Completion date: Immediately upon the next execution of a contract that involves expenditures paid from a Federal Fund.

View Audit 297730

Finding 384654 (2023-001)

Material Weakness 2023

Cordell Independent School District #78

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

Corrective Action Plans

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