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Finding 382463 (2023-061)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403 § 200.430
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is ...
Program: AL 21.027 – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowability & Subrecipient Monitoring Corrective Action Plan: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: DHHS is in the process of obtaining affidavits from all Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities who received payments under LB1014 stating that funds were used for allowable purposes. Premium Pay: We do not believe any corrective action is warranted as our files were corrected with the Auditor’s guidance and assistance in accordance with all CSLFRF eligibility requirements. Assistance to Nonprofits: For Shovel-Ready awards that have already been granted, DED will confirm prior to close-out of the grant that there is sufficient supporting documentation showing the awardee suffered a harm related and reasonably proportional to the award. Sufficient supporting documents must prove that the nonprofits suffered an economic harm, such as a decrease in revenue or an increase in expenses due to COVID-19. The evidence may include but is not limited to: • Profit and loss statements showing a decrease in revenue or an increase in expenses • Audited financial statements showing a decrease in review or an increase in expenses • Change in a line of credit • Increase in costs for projects related to COVID-19, such as construction cost data, • Decrease in written pledges related to COVID-19 • Decrease in donations related to COVID-19 • Historical fundraising comparisons University of Nebraska: The University project is ongoing. In the next six months, Military/NEMA will initiate monitoring activities to include the review and validation of expenditures for allowability as required under 2 C.F.R. part 200. Nursing Scholarships: DHHS’ current internal controls for the Nursing Scholarship program have minimized the risk of fraud as they correctly identified this case of fraud and have identified others prior to any payment being made. DHHS will continue to review payments for the Nursing Scholarship program, which uncovered the $5,000 identified in the finding. Contact: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Premium Pay: Nicole Zimmerman, Finance Director Assistance to Nonprofits: Audrey Sautter, DED Compliance Team Manager University of Nebraska: Erv Portis, Assistant Director-Nebraska Emergency Management Agency (NEMA) Nursing Scholarships: Heather Arnold, CPA, CFE DHHS Deputy Director of Financial Services Anticipated Completion Date: Payments to Developmental Disability Providers, Assisted-Living Facilities, and Nursing Facilities for Employee Retention and Recruitment: June 2025 Premium Pay: N/A Assistance to Nonprofits: DED will draft a policy to place the above into effect within the next 7 days. University of Nebraska: July 2024 Nursing Scholarships: June 2025
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403
Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: o...
Program: AL 21.026 – COVID-19 Homeowner Assistance Fund – Allowability Corrective Action Plan: The Agency will continue to work with NIFA and monitor process improvement. Findings will be reviewed with management and work to eliminate errors. Contact: Erv Portis Anticipated Completion Date: ongoing
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Program: AL 14.228 – Community Development Block Grants – Reporting Corrective Action Plan: DED has changed its FFATA reporting procedure to ensure that the FFATA information is reported in FSRS within the required timeframe. The FFATA reporting process was previously a special condition to the r...
Program: AL 14.228 – Community Development Block Grants – Reporting Corrective Action Plan: DED has changed its FFATA reporting procedure to ensure that the FFATA information is reported in FSRS within the required timeframe. The FFATA reporting process was previously a special condition to the release of funds. The timeframe for completing special conditions often takes months, which is beyond the deadline for reporting FFATA information to FSRS. DED has changed its procedure to require that the awardee submit the FFATA information to DED at the time the awardee executes the subaward. Nothing can proceed and move forward in the award workflow until DED receives the FFATA information. DED program staff is notified of completion of the FFATA information by the awardee. The FFATA information is now given to the Finance Team when the subaward is executed which gives the Finance Team adequate time to submit the information to FSRS. All DED’s departments, programs, and awards that manage federal grants now use this FFATA procedure. Contact: Audrey Sautter, DED Compliance Team Manager Anticipated Completion Date: DED has already implemented this new FFATA procedure.
View Audit 296116
State of Nebraska
NE
Questioned Costs Special Tests & Provisions HUD Housing Programs
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investi...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investigators. In addition, staff training on identifying information from referrals and proper entry to the database has been completed. Contact: Anne Harvey; Cari Crosby; Jana McDonough Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: The Heritage Health contracts have been amended (executed in January 2024) to specify the requirement of the audit of financials on a GAAP basis in addition to the STAT basis for the DOI. This i...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: The Heritage Health contracts have been amended (executed in January 2024) to specify the requirement of the audit of financials on a GAAP basis in addition to the STAT basis for the DOI. This is effective for the period of calendar year 2024 and forward. Contact: Jeremy Brunssen Anticipated Completion Date: Completed
View Audit 296116 Questioned Costs: $1
Finding 382448 (2023-052)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will update desk audit procedures to ensure the desk audits are completed with a reasonable assurance of accurate cost reporting. Contact: Jerry Vanderbeek; Danny Vanourney Anticipated C...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will update desk audit procedures to ensure the desk audits are completed with a reasonable assurance of accurate cost reporting. Contact: Jerry Vanderbeek; Danny Vanourney Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
Finding 382446 (2023-050)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Cash Management
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions t...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions taken against potential fraud, waste, and abuse. In addition, DHHS has established recurring meetings to review each of the conditions in depth and identify mitigation strategies to implement. This could include a combination of policy, business rules, and technology changes, as well as interim and long-term mitigation strategies. Contact: Kathy Scheele Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs Internal Control / Segregation of Duties Student Financial Aid
Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will update where necessary policies and procedures to ensure adequate documentation be maintained to support that expenditures are allowable and proper in ac...
Program: AL 93.658 – Foster Care Title IV-E; AL 93.658 – COVID-19 Foster Care Title IV-E – Allowability Corrective Action Plan: The Agency will update where necessary policies and procedures to ensure adequate documentation be maintained to support that expenditures are allowable and proper in accordance with State and Federal regulations. Contact: Andrew Keck Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382430 (2023-046)
Significant Deficiency 2023
State of Nebraska
NE
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: DHHS will create better processes and controls with future vendors who are managing a project for DHHS. DHHS will request vendors document all contacts with any customers and provide DHHS w...
Program: AL 93.575 – COVID-19 Child Care and Development Block Grant – Allowability Corrective Action Plan: DHHS will create better processes and controls with future vendors who are managing a project for DHHS. DHHS will request vendors document all contacts with any customers and provide DHHS with all records. Contact: Nicole Vint Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
Finding 382429 (2023-045)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Period of Performance Internal Control / Segregation of Duties
Program: AL 93.575 – Child Care and Development Block Grant – Period of Performance Corrective Action Plan: This finding was a result of staff turnover. The Agency completed a journal entry to move payroll costs to the correct grant year. Contact: Ann Murphy Anticipated Completion Date: Comp...
Program: AL 93.575 – Child Care and Development Block Grant – Period of Performance Corrective Action Plan: This finding was a result of staff turnover. The Agency completed a journal entry to move payroll costs to the correct grant year. Contact: Ann Murphy Anticipated Completion Date: Complete
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Special Tests & Provisions Questioned Costs Internal Control / Segregation of Duties
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Dep...
Program: AL 93.575 and 93.596 – CCDF Cluster – Special Tests and Provisions Corrective Action Plan: Through the SFM, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for fire inspections in child care programs. Through the Nebraska Department of Environment and Energy (NDEE) Agency, DHHS will have further communication with the delegated authorities to clarify the expectations and timeframes for sanitation inspections in child care programs. DHHS will continue to implement policies and procedures for file reviews by CCSL and fire and sanitation inspection referrals. DHHS will continue to complete the statutory child care inspection requirements. In 2024, DHHS will explore statutory, regulatory and/or contract options to place more accountability on the licensee and referred agencies for maintaining current fire and sanitation approvals. Contact: Matthew Hayden Anticipated Completion Date: 07/01/2024
View Audit 296116
Finding 382427 (2023-043)
Material Weakness 2023
State of Nebraska
NE
Questioned Costs Allowable Costs / Cost Principles Eligibility
Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any bi...
Program: AL 93.575 and 93.596 – CCDF Cluster – Allowability & Eligibility Corrective Action Plan: The CCDF program team will continue to review monthly reports with high billed hours. Resource Developers staff will increase initial and annual billing trainings with subsidy, and assist with any billing needs providers may have. A new provider handbook was launched in October 2023, which also has billing resources in it. DHHS changed the current billing structure from hours and days to partial days and full days, this launched July 2023. This should simplify billing and calculation errors. DHHS also launched a new billing portal in January 2024. Contact: Nicole Vint Anticipated Completion Date: 06/30/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Reporting Internal Control / Segregation of Duties
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Reporting Corrective Action Plan: The Agency is working to make corrections to the ACF-199 -209 reports to ensure accurate information is reported to the Administration for Children and Families. Contact: Will Varicak Antic...
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Reporting Corrective Action Plan: The Agency is working to make corrections to the ACF-199 -209 reports to ensure accurate information is reported to the Administration for Children and Families. Contact: Will Varicak Anticipated Completion Date: 8/1/2024
View Audit 296116
Finding 382414 (2023-036)
Significant Deficiency 2023
State of Nebraska
NE
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Eligibility Corrective Action Plan: The Agency is working on a new process to ensure that only eligible claims are charged to the Federal grant. Contact: Snita Soni, Will Varicak Anticipated Completion Date: ...
Program: AL 93.558 – Temporary Assistance for Needy Families (TANF) – Allowability & Eligibility Corrective Action Plan: The Agency is working on a new process to ensure that only eligible claims are charged to the Federal grant. Contact: Snita Soni, Will Varicak Anticipated Completion Date: 6/30/2024
View Audit 296116 Questioned Costs: $1
State of Nebraska
NE
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties
Program: AL 10.555 – National School Lunch Program – Allowability Corrective Action Plan: In the future, the FNS640 report will be checked monthly by two team members: Director of Child Nutrition Programs and the Program Specialist who is responsible for Administrative Review quality control effo...
Program: AL 10.555 – National School Lunch Program – Allowability Corrective Action Plan: In the future, the FNS640 report will be checked monthly by two team members: Director of Child Nutrition Programs and the Program Specialist who is responsible for Administrative Review quality control effort. The FNS640 report identifies if an AR did not have the claim validation completed; if this is discovered, the Program Specialist will be notified and required to complete the claim validation and accompanying information within 10 working days. Contact: Kayte Partch, Assistant Administrator, Office of Coordinated Student Support Anticipated Completion Date: Immediately
View Audit 296116 Questioned Costs: $1
Finding 382387 (2023-001)
Significant Deficiency 2023
Dave Purchase Project
WA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
In response to audit finding 2023-001, Dave Purchase Project will immediately implement the following corrective actions: • DPP will review all current employee files by 03.08.2023 to ensure that a background check has been completed and evidence of the check is present in each employee file; • All ...
In response to audit finding 2023-001, Dave Purchase Project will immediately implement the following corrective actions: • DPP will review all current employee files by 03.08.2023 to ensure that a background check has been completed and evidence of the check is present in each employee file; • All current staff will have a new background check run and placed in their file: • All new hires/volunteers/interns will have a background check conducted on their first day of employment/volunteering/internship, while they fill out their new hire/volunteer/internship paperwork;No new staff/volunteers/interns will be deployed to their work site until the check has been completed, and; • any background check findings are satisfactorily addressed; • their paperwork is appropriately filed; No new staff/volunteers/interns will be deployed if background check findings conflict with federal requirements regarding employment i.e ., OIG is required by law to exclude from participation in all Federal health care programs individuals and entities convicted of the following types of criminal offenses: Medicare or Medicaid fraud, as well as any other offenses related to the delivery of items or services under Medicare, Medicaid, SCHIP, or other State health care programs; patient abuse or neglect; felony convictions for other health care - related fraud, theft, or other financial misconduct; and felony convictions relating to unlawful manufacture, distribution, prescription , or dispensing of controlled substances; • Every January all current DPP staff will have an updated background check completed and evidence of such placed in their employee file
View Audit 296113
Finding 382384 (2023-001)
Significant Deficiency 2023
Markesan District Schools
WI
Internal Control / Segregation of Duties
Finding #2023-001 - Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing...
Finding #2023-001 - Segregation of Duties (Prior Year Finding #2022-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Cause: A small number of individuals within the District's administration perform substantially all accounting functions and have control over both records and assets. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district's operations. Response: We agree and will continue to provide supervision and monitor accounting information and operations, obtain explanations for variances from unexpected results and work to increase segregation of duties. The Assistant to the Business Manager will continue to clear checks in Skyward as part of the bank reconciliation process. The District Administrator will review and initial all journal entries. The Assistant to the Business Manager will review payroll on a monthly basis, and the District Administrator will review payroll on a quarterly basis.
View Audit 296095
Miami Dade County District School Board
FL
Questioned Costs Subrecipient Monitoring HUD Housing Programs
The School Board Administration Building (SBAB),Cooling Tower Replacement project 02190000 was originally funded using Comprehensive Needs for the Design Phase. When the project was ready to commence to the construction phase it was decided to fund this phase with ESSER Funds. Subsequently, the c...
The School Board Administration Building (SBAB),Cooling Tower Replacement project 02190000 was originally funded using Comprehensive Needs for the Design Phase. When the project was ready to commence to the construction phase it was decided to fund this phase with ESSER Funds. Subsequently, the contractor was not advised this project was subject to Davis Bacon requirements. All other projects reviewed did adhere to the Davis Bacon prevailing wages and certified payroll. We consider the SBAB Project to be an isolated incident. Moving forward, we have changed our procedures hen requesting project numbers. The requestor must identify the funding source and include a note in the project description when requesting project numbers. We have also updated our Contracting Software so that projects funded with ESSER Funds are identified at the beginning of the project. These procedures will prevent this from occurring in the future.
View Audit 296081 Questioned Costs: $1
Finding 382378 (2023-001)
Significant Deficiency 2023
Miami Dade County District School Board
FL
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
Maintenance will conduct training workshops for all administrators on the topic of the Davis Bacon Act. The specific requirements including applicability of the Act to project type signage, certified payroll, weekly payments, etc. will be part of the training agenda.
Maintenance will conduct training workshops for all administrators on the topic of the Davis Bacon Act. The specific requirements including applicability of the Act to project type signage, certified payroll, weekly payments, etc. will be part of the training agenda.
View Audit 296081
Finding 382366 (2023-002)
Significant Deficiency 2023
City of Dixon
CA
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties
The City has acknowledged that internal controls have not been established to review the work performed by the third-party consultant that has been engaged to oversee the HOME program to ensure federal award requirements are being followed. The City will be hiring an Economic Development Specialist ...
The City has acknowledged that internal controls have not been established to review the work performed by the third-party consultant that has been engaged to oversee the HOME program to ensure federal award requirements are being followed. The City will be hiring an Economic Development Specialist who will oversee this grant program and review the report from the consultant to ensure that all requirements are implemented, completed and submitted to the State.
View Audit 296069
Finding 382357 (2023-008)
Material Weakness 2023
Lake Ridge Schools
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
FINDING 2023-008 Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal A...
FINDING 2023-008 Information on the federal program: Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Modified Opinion Contact Persons Responsible for Corrective Action: Regin Johnson, Title I Director Adrian Wilkerson, Chief Financial Officer Contact Phone Number and Email Address: (219) 838-1819 rjohnson@lakeridgeschools.net awilkerson@lakeridgeschools.net Condition: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. Context: The School Corporation had not designed, nor implemented a system of internal control to ensure that construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause. One construction contract, totaling $4,000,000 was paid from the Education Stabilization Fund grant funds during the audit period. The single contract was tested and it did not contain the required prevailing wage rate clause. Additionally, certified payrolls were not obtained until after the School Corporation was issued an ESSER Construction Monitoring Report in late 2023. The School Corporation only obtained "sample" of certified payrolls and did not obtain all of the certified payrolls for the work performed within the grant period. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Chief Financial Officer and Grant Director will ensure that all future construction contracts contain the prevailing wage rate clause required by the program. Additionally, the Chief Financial Officer will review and approve all certified payrolls and compliance statements submitted by contractors and subcontractors in order to ensure compliance with the program. Anticipated Completion Date: Immediate
View Audit 296034
Finding 382355 (2023-007)
Material Weakness 2023
Lake Ridge Schools
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.400 § 200.403
FINDING 2023-007 Information on the federal program: Subject: COVID-19 - Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425...
FINDING 2023-007 Information on the federal program: Subject: COVID-19 - Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Contact Persons Responsible for Corrective Action: Regin Johnson, Title I Director Chris Akers, Treasurer Adrian Wilkerson, Chief Financial Officer Contact Phone Number and Email Address: (219) 838-1819 rjohnson@lakeridgeschools.net cakers@lakeridgeschools.net awilkerson@lakeridgeschools.net Condition: 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 Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirements. Context: A number of transfer adjustments were made during the audit period from Corporation fund 7923 (ESSER III) to fund 7941 (CARES Ed Stabilization). These transfers were made move payroll disbursement activity for reimbursement. Support for these adjustments was traced to School Corporation’s records to verify the Gross Payroll activity moved for all but one transaction, which totaled $27,824. The supporting documentation for this transaction exceeded the amount of the transaction. Inquiry with School Corporation officials and review of the documentation determined that the amount transferred in this transaction was based on the remaining grant budget amounts in the grant fund 7941. The transaction was not based on actual payroll disbursements as all other transfer adjustments were. The $27,824 without supporting documentation is considered questioned costs. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: For future transfers of payroll disbursements, both the Treasurer and Grant Director will ensure that the amount transferred corresponds to actual, documented payroll expenses and not an aggregate salary and/or benefit expenditure. The Chief Financial Officer shall review and approve these transfers to ensure compliance. Anticipated Completion Date: Immediate
View Audit 296034 Questioned Costs: $1
Finding 382353 (2023-006)
Material Weakness 2023
Lake Ridge Schools
IN
Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303
FINDING 2023-006 Information on the federal program: Subject: Title I Grants to Local educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Numbe...
FINDING 2023-006 Information on the federal program: Subject: Title I Grants to Local educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, SA10A20014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Annual Report Card, High School Graduation Rate Audit Finding: Material Weakness Contact Persons Responsible for Corrective Action: Regin Johnson, Title I Director Chris Bajmakovich, Principal Calumet HS Contact Phone Number and Email Address: (219) 838-1819 rjohnson@lakeridgeschools.net cbajmakovich@lakeridgeschools.net Condition: 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 Annual Report Card, High School Graduation compliance requirement. Context: One individual was involved in collecting the High School student documentation for withdrawal, reviewing the documentation, and removing the student from the cohort. Other review of knowledgeable individual was not documented to ensure all students that were removed from the graduation cohort, had the appropriate documentation to do so. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The high school principal shall review and approve withdrawal documentation collected by the registrar prior to the removal of the student from the graduation cohort. Anticipated Completion Date: Immediate
View Audit 296034
Finding 382351 (2023-005)
Material Weakness 2023
Lake Ridge Schools
IN
Internal Control / Segregation of Duties Eligibility Material Weakness § 200.303 § 200.77 § 200.78
FINDING 2023-005 Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Numbers and Years or Other Identifying Numb...
FINDING 2023-005 Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies CFDA Number: 84.010 Federal Award Numbers and Years or Other Identifying Numbers: S010A210014, SA10A20014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Regin Johnson, Title I Director Contact Phone Number and Email Address: (219) 838-1819 rjohnson@lakeridgeschools.net Condition: This finding addresses two issues. First, an effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Eligibility compliance requirement. Second, The School Corporation has established a process of receiving and reviewing the listing of students from the Private Schools in order to be entered into the Title I application. However, the internal controls were determined not effective since the School Corporation only requested to receive eligible students listing and not enrolled students. Context: The School Corporation has not established a process of review of the Eligibility Summary in the Title I application for the student enrollment and poverty. Real time report October 1 count is used for the eligibility summary in the Title I application. Additionally, the examiner could not determine if the enrolled private school number was correct because the School Corporation did not request the information. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Title I Director will review and sign off on the Real Time October 1 report to ensure that the student enrollment and poverty numbers reconcile with what is submitted in the Eligibility Summary. Additionally, the Title I Director will solicit both eligible and total enrollment figures from private schools that wish to participate in Title I. Anticipated Completion Date: The Corrective Action will be implemented immediately and completed upon the filing of the next Real Time report and Eligibility Summary.
View Audit 296034
Finding 382343 (2023-004)
Material Weakness 2023
Lake Ridge Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
FINDING 2023-004 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children, Fresh Fruit and Vegetable Program Assistanc...
FINDING 2023-004 Information on the federal program: Subject: Child Nutrition Cluster - Reporting Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children, Fresh Fruit and Vegetable Program Assistance Listings Numbers: 10.553, 10.555, 10.559, 10.582 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Chris Akers, Treasurer Contact Phone Number and Email Address: (219) 838-1819 cakers@lakeridgeschools.net Condition: The School Corporation had not properly designed or implemented a system of internal control, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting noncompliance related to the monthly sponsor claim for reimbursement. Context: School Food Authority’s (SFA) and sponsors must submit monthly claims for reimbursement for meals and snacks served to eligible students within 60 days following the last day of the month covered by the claim. The Food Service Management Company employed Food Service Director prepared the monthly claim for reimbursement on the Indiana Department of Education Child Nutrition Program website based on meal count reports from the point-of-sale system. The School Corporation did not implement a system of internal control to ensure what was claimed for reimbursement agreed to the point-of-sale system meal count reports. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Before the monthly claim for reimbursement is submitted by the FSMC, the Treasurer will reconcile the claim with the meal count report generated by the point-of-sale system. Anticipated Completion Date: Immediate
View Audit 296034
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