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Corrective Action Plans

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Finding 529773 (2024-007)
Material Weakness 2024
Stuart Municipal Utilities
IA
Matching / Level of Effort / Earmarking Special Tests & Provisions
We will be in contact with the USDA to have them help us with this issue.
We will be in contact with the USDA to have them help us with this issue.
View Audit 347767
Finding 529770 (2024-002)
Material Weakness 2024
Allegany County, Maryland
MD
Allowable Costs / Cost Principles HUD Housing Programs Reporting
The County did not submit semi-annual status reports by the due dates and the reports were late by a few days. Management has discussed with staff and a plan will be developed to ensure reports and signatures will be prepared and submitted by the due dates.
The County did not submit semi-annual status reports by the due dates and the reports were late by a few days. Management has discussed with staff and a plan will be developed to ensure reports and signatures will be prepared and submitted by the due dates.
View Audit 347745
Finding 529769 (2024-001)
Significant Deficiency 2024
Gannon University
PA
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
Finding 2024-001 Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 10 students with status changes in our sample of 25 students. Corrective Action Plan: 1. Documentation has been updated to include the following: a. Adjustment to the frequ...
Finding 2024-001 Condition The University did not notify the National Student Loan Data System (NSLDS) in a timely manner for 10 students with status changes in our sample of 25 students. Corrective Action Plan: 1. Documentation has been updated to include the following: a. Adjustment to the frequency by which reports are run. b. How to handle students with a G Not Applied error from the National Student Clearinghouse. c. Implications for not fixing G Not Applied records with the 60-day requirement window. 2. New Assistant Registrar Rachael Felton was brought onto the Gannon Registrar’s Office team in August 2024, with experience submitting enrollment and graduates files to the NSC in previous institutions’ registrar’s offices, and with experience in NSLDS from previous work in other institutions’ financial aid departments. 3. Monthly reports of graduates are being run and submitted to the National Student Clearinghouse, unless there are no graduates for the reporting period. 4. Existing G Not Applied records are being assessed and corrected as soon as error reports are available by the NSC after each graduates file submitted. Rachael has advised Gannon begin submitting an enrollment file of the graduates after they are submitted to correct the G Not Applied records. 5. Individuals will be designated as back-ups to Rachael; they will review all documentation and be trained on the procedures to ensure the appropriate actions can be sustained by the departments should there be turnover in key positions. Name(s) of Contact Person(s) Responsible for Corrective Action: 1. Megan Loibl, Registrar 2. Rachael Felton, Assistant Registrar Anticipated Completion Date: The plan devised in response to last year’s same finding is already underway. Continued successful application of the plan will prevent any new errors in the FY 2025 single audit sample, which will be determined when next year’s audit selections are made.
View Audit 347744
Finding 529743 (2024-003)
Significant Deficiency 2024
University of Illinois
IL
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
Finding 2024-003 Error in Reporting for NSLDS Plan: Administrative Information Technology Solutions (AITS) identified an Ellucian defect causing a misalignment between the program begin date and enrollment status dates. AITS is collaborating with Ellucian to report any ongoing issues since the Octob...
Finding 2024-003 Error in Reporting for NSLDS Plan: Administrative Information Technology Solutions (AITS) identified an Ellucian defect causing a misalignment between the program begin date and enrollment status dates. AITS is collaborating with Ellucian to report any ongoing issues since the October 2024 resolution, and drive the resolution of defects, if necessary. Expected Implementation Date: October 2024 Contact: Chris Sayre Registrar University of Illinois Chicago Csayre2@uic.edu 312-996-3077
View Audit 347709
Finding 529739 (2024-002)
Significant Deficiency 2024
University of Illinois
IL
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305
Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the...
Finding 2024-002 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The University of Illinois Chicago will provide additional training and guidance to research administrators on the requirement of timely payments to subrecipients. UIUC – Sponsored Program Administration continues the development of a subaward invoice automation platform to create and capture efficiencies toward the 30-day payment requirement. In tandem, there is continual review of strategies to address the current manual, multi-layered approval and payment process. Expected Implementation Date: UIC - March 2025 UIUC - December 2025 Contact: Katrina Lopez, Assistant Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096
View Audit 347709
Finding 529736 (2024-002)
Material Weakness 2024
City of Wyandotte, Michigan
MI
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510
Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Adminis...
Condition: The schedule of expenditures of federal awards (SEFA) was not accurate. Planned Corrective Action: The City will review its process for identifying and communicating Federal Grant expenditures to its auditors. Contact person responsible for corrective action: Robert McMahon, City Administrator Anticipated Completion Date: 09/30/2025
View Audit 347702
Finding 529730 (2024-003)
Material Weakness 2024
Mooresville Consolidated School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with th...
Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $648,235 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Patrick Biggerstaff, Assistant Superintendent Contact Phone Number: (317) 831-0950 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When utilizing federal funding for capital projects, MCSC will require and retain evidence that contractors, subcontractors, and other relevant agents comply with the federal wage rate requirements set forth in the Davis-Bacon Act. Anticipated Completion Date: April 1, 2025
View Audit 347667
Finding 529720 (2024-002)
Significant Deficiency 2024
Public Education & Business Coalition
CO
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.403
On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to d...
On or before June 30, 2025, PEBC will implement controls that properly support the distribution of student educator teststipends in accordance with the Uniform Guidance. Controls shall include: • Standardized Documentation: Finance & Accounting Department will work with the Residency Department to develop and maintain a clear inventory of required documents for each stipend award. • Resident File Management: Residency Department will establish a consistent and complete portfolio of documents for each student educator, including applications, agreements, award letters, diligence documents, and relevant correspondence. • Manager Review & Approval: Residency managers will review and attest to the completeness of each Resident File with documented approvals. • Disbursement Authorization: Finance & Accounting Department will work with the Residency Department to implement a formalized process to formalize and document requests to the Finance and Accounting Department for fund disbursement, including documentation of Residency Department manager approval. • Monthly Reconciliation: Finance & Accounting Department and Residency Department will conduct monthly reconciliations of all stipend disbursements to ensure accuracy and completeness. • Independent Oversight: Require approval of monthly reconciliations by an authorized manager who is not responsible for either approving, processing, or reconciling disbursements, or any combination thereof.
View Audit 347620
Finding 529716 (2024-003)
Material Weakness 2024
Vincennes Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Yea...
Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Condition and Context: 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 Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation had projects for construction of new facilities including an early learning center and improvements to sports facilities which was funded with ESSER II (84.425D) and ESSER Ill (84.425U) grant awards. In our sample of three vendors, the School Corporation did not include Davis-Bacon wage rate requirements in the vendor contract, and therefore the vendor did not include the verbiage within their subcontractor agreements. Also, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements during the audit period. The total project costs disbursed during the audit period in our sample was $3,681,455 which includes material and labor costs. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vincennes Community School Corporation will comply with the Davis-Bacon wage rate requirements in all future projects using federal funds. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.
View Audit 347612
Finding 529712 (2024-002)
Material Weakness 2024
Vincennes Community School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) - Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition and Context: 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 Reporting compliance requirements. The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I amount reported on the Year 3 report ($86,004) did not agree to the underlying expenditure records ($196,436) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER Ill amounts reported on the Year 3 report ($0 and $1,684,755, respectively) did not agree to the underlying expenditure records ($1,391,963 and $4,330,649, respectively), for the period of July 1, 2022 through June 30, 2023. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Vincennes School Corporation will include the Federal Programs Coordinator when preparing any annual reports to confirm accuracy of the reporting. Responsible Party for Corrective Action: Michele Fleck, Treasurer Timeline for Completion: Effective immediately.
View Audit 347612
Princeville Development Corporation
NC
Matching / Level of Effort / Earmarking
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 ...
PRINCEVILLE DEVELOPMENT CORPORATION P.O. Box 1567 Dunn, North Carolina 28335 CORRECTIVE ACTION PLAN March 3, 2025 USDA, Rural Development 403 Government Circle, Suite 3 Greenville, North Carolina 27834 Princeville Development Corporation respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Greensboro, North Carolina 27410 Audit period: Year ended December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs: Finding 2024-001: U.S. Department of Agriculture, Rural Development, Rural Rental Housing Loans, Assistance Listing #10.415 Recommendation: We recommend that management obtain a collateral agreement or transfer funds to another federally insured banking institution in an amount sufficient to ensure all funds are federally insured. Action Taken: We will review the financial stability of the banking institutions which hold the Corporation's funds on an ongoing basis. We do not feel at this time that the funds are truly at risk based on current market conditions and the reviews they continually do on the financial stability of the banking institutions holding these funds. We will transfer the funds at any point they believe the funds are truly at risk. If you have questions regarding this plan, please call Neil McLamb at 910-766-6283. Sincerely yours, Neil McLamb CFO, DTH Management Group, LTD
View Audit 347580
Randall University
OK
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $...
FINDING 2024-005– Aid Not Disbursed Program Name: Federal Direct Student Loan Program Federal Pell Grant Program ALN and Program Expenditures: 84.268 ($709,913) 84.063 ($487,504) Award Number: P268K243315 P063P233315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $2,722(84.268) $1,023(84.063) Condition Found: The second financial aid disbursement was not made to one of the twenty students in our sample. The student in question was eligible to receive $1,023 of Federal Pell Grant funds, $1,732 of subsidized Federal Direct Loan funds, and $990 of unsubsidized Federal Direct Loan Funds. Corrective Action Plan: The University is on the HCM2 method for disbursing aid. The funds in question will be posted to the student’s account. The University will request the funds from the Department of Education when the next aid batch is submitted. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
Randall University
OK
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the Un...
FINDING 2024-004– Title IV Aid Not Returned Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,913) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $3,711 Condition Found: A student requested that the University return $3,711 of unsubsidized Federal Direct Loan funds to the lender in December 2023. The University has yet to return the funds. Corrective Action Plan: The Interim Financial Aid Director will work with the third-party administrator to return the $3,711. The student’s account and NSLDS will be updated. Procedures will be improved to ensure that funds are returned timely. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564 Questioned Costs: $1
Randall University
OK
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized...
FINDING 2024-003 – Federal Direct Loan Eligibility Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268 ($709,713) Award Number: P268K243315 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: N/A Condition Found: The amount of subsidized Federal Direct Loans awarded was incorrect for one of the twelve students in our sample that received Federal Direct Loans. In addition, the student was eligible for additional unsubsidized funds. Corrective Action Plan: The Interim Student Financial Aid Director has requested a repackage of aid by the third-party financial aid administrator. Procedures will be improved to ensure that credit hours are reviewed before awarding aid. Anticipated Completion Date: The University anticipates the corrective action being completed by April 30, 2025. Contact Person: L. Evan Aldridge, Interim Financial Aid Administrator 405-912-9007
View Audit 347564
Finding 529571 (2024-002)
Material Weakness 2024
Metropolitan School District of Warren County
IN
School Nutrition Programs Eligibility Matching / Level of Effort / Earmarking § 200.303
FINDING 2024-002 Finding Subject: Child Nutrition Cluster - Eligibility Contact Persons Responsible for Corrective Action: Lacey Sturgeon, Food Service Director & Melissa Bell, Assistant Food Service Director Contact Phone Number and Email Addresses: (765) 893-4445 / lsturgeon@msdwarco.k12.in.us & m...
FINDING 2024-002 Finding Subject: Child Nutrition Cluster - Eligibility Contact Persons Responsible for Corrective Action: Lacey Sturgeon, Food Service Director & Melissa Bell, Assistant Food Service Director Contact Phone Number and Email Addresses: (765) 893-4445 / lsturgeon@msdwarco.k12.in.us & mbell@msdwarco.k12.in.us Views of Responsible Officials: Option 1: We concur with the findings Description of Corrective Action Plan: Stronger internal controls are needed in regards to verification of Direct Certifications. We plan to make sure once the certifications are entered that the Food Service Director will check the work of the Assistant Food Service Director and show her approval by signing and dating each final report. Anticipated Completion Date: Effective Immediately
View Audit 347535
Finding 529515 (2024-009)
Material Weakness 2024
Cannelton City School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
FINDING 2024-009 Finding Subject: Covid-19-Education Stabilization Fund-Special Test and Provisions-Wage Rage Requirements Summary of Finding: Construction contracts in excess of $2000 financed by federal assistance funds must pay prevailing wage rates by the Department of Labor. Additionally, the S...
FINDING 2024-009 Finding Subject: Covid-19-Education Stabilization Fund-Special Test and Provisions-Wage Rage Requirements Summary of Finding: Construction contracts in excess of $2000 financed by federal assistance funds must pay prevailing wage rates by the Department of Labor. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. However, this is not a new finding. This is continued from the previous audit period under the same contract. No new contracts were made in the current audit period. Description of Corrective Action Plan: The Superintendent will make sure to let the contractors know when we are using federal monies so that they include the payment of prevailing wage in the contract. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.
View Audit 347515
Finding 529508 (2024-008)
Material Weakness 2024
Cannelton City School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2024-008 Finding Subject: Covid-19-Education Stabilization Fund-Reporting Summary of Finding: Not all reports filed by the school corporation during the audit period were properly supported by the records of the school corporation. Additionally, the School corporation did not properly implem...
FINDING 2024-008 Finding Subject: Covid-19-Education Stabilization Fund-Reporting Summary of Finding: Not all reports filed by the school corporation during the audit period were properly supported by the records of the school corporation. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. However, these data collections reports are not user-friendly and we receive very little guidance on how to do them. One email that we received from the IDOE stated it was for the ESSER III year 3, however the attachment was named year 4 with the year 3 dates listed on the spreadsheet. The due date that it showed for this report was July 24, 2025 on the subject of the memo, but said July 24, 2024 within the body of the memo. Description of Corrective Action Plan: In the future all reports will be done by the Corporation Treasurer and the Grant Specialist and signed off on by the Superintendent. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.
View Audit 347515
Finding 529504 (2024-007)
Material Weakness 2024
Cannelton City School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303 § 200.403
FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporat...
FINDING 2024-007 Finding Subject: Covid-19-Education Stabilization Fund-Allowable Costs/Cost Principles Summary of Finding: This finding claims federal awards were not in compliance with the terms and conditions as well as the allowable cost compliance requirements. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. The reason we spent the money the way we did is because the IDOE approved our budget. We spent exactly as it was approved not knowing that we could not spend it on items or services that were being paid for prior to the grant’s application. If it was not supposed to be spent this way, then IDOE should have never approved it. To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Description of Corrective Action Plan: To prevent noncompliance going forward, the school’s grant administrator will review disbursements of the program to ensure they were not spent on items or services that were in place prior to the grant’s application. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: The noncompliance will be addressed immediately. The additional controls will be implemented by August 2025.
View Audit 347515 Questioned Costs: $1
Finding 529497 (2024-006)
Material Weakness 2024
Cannelton City School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
FINDING 2024-006 Finding Subject: Covid-19-Education Stabilization Fund - Internal Controls Summary of Finding: The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal controls to ensure they were operating effectively. Cont...
FINDING 2024-006 Finding Subject: Covid-19-Education Stabilization Fund - Internal Controls Summary of Finding: The School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal controls to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. All of the Covid-19 Education Stabilization Funds have been expended at this time. Anticipated Completion Date: August 2025
View Audit 347515
Finding 529482 (2024-003)
Material Weakness 2024
Cannelton City School Corporation
IN
Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs § 200.303
FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: There was a lack of internal controls. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activitie...
FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: There was a lack of internal controls. Additionally, the School corporation did not properly implement a process to identify and assess internal and external risks, or monitor internal control activities to ensure they were operating effectively. Contact Person Responsible for Corrective Action: Melissa Embry Contact Phone Number and Email Address: 812-547-2637 melissa.embry@cannelton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The food service director now gets all the reports and appropriate supporting documentation, including receipts and disbursements reports, together and goes over it with the high school secretary/deputy treasurer and is then submitted by the secretary/deputy treasurer, printed off and given to the corporation treasurer. The corporation treasurer has a copy of the submission and compares that to what is deposited. All claims have always been approved by the School Board. Cannelton management will establish a proper system of internal controls including policies and procedures related to risk assessment and monitoring activities within the federal program. Anticipated Completion Date: August 2025
View Audit 347515
Finding 529481 (2024-001)
Material Weakness 2024
Altus Independent School District #18
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
Altus Public Schools plans to meet the requirements of the Davis-Bacon Act on all federal awards. Weekly payroll reports will be reviewed with vendors to ensure that the fedreal wage rates and fringes are met. Items will be posted at the work site to ensure compliance with the Davis-Bacon Act.
Altus Public Schools plans to meet the requirements of the Davis-Bacon Act on all federal awards. Weekly payroll reports will be reviewed with vendors to ensure that the fedreal wage rates and fringes are met. Items will be posted at the work site to ensure compliance with the Davis-Bacon Act.
View Audit 347507
Finding 529478 (2024-001)
Material Weakness 2024
Boone-Apache Public Schools
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requ...
Boone-Apache Schools will take the following strict action to assure that the District is in compliance with the Davis Bacon Act for all future construction Projects that are funded by federal dollars: 1. The district will evaluate that policies and procedures are properly in place to meet the requirements of the Davis Bacon Act which includes Board Policy, and writen procedures. 2. All Administrators and Administrative Assistants will receive webinar training from the United States Department of Education which will be verified by the Superintendent of Schools. 3. The district will develop and follow internal controls that will ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.
View Audit 347474
Finding 529466 (2024-004)
Material Weakness 2024
Caston School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: 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 Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($288,565 and $115,716, respectively) did not agree to the underlying expenditure records ($139,081 and $88,437, respectively) for the period of July 1, 2022 through June 30, 2023. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the amounts reported on the annual data reports agree to the underlying expenditure detail in the accounting system. Person responsible for implementation and projected implementation date: The Treasurer and the Superintendent will be responsible for implementing the corrective action plan, which will start with the next submission of the annual data report.
View Audit 347466
Finding 529460 (2024-002)
Significant Deficiency 2024
Caston School Corporation
IN
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...
Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Significant Deficiency Condition: 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. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted management was unable to provide support for three of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as reduced when the annual income per the student’s application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure the applications are filed and maintained in a secure manner. The School Corporation will also implement internal control procedures to ensure that applications are formally reviewed by the Food Services Director and the Treasurer, so that applicants are accurately denied or approved for free or reduced meals. Person responsible for implementation and projected implementation date: The Corporation’s Food Services Director and Treasurer will be responsible for implementing the corrective action, which will be implemented immediately.
View Audit 347466 Questioned Costs: $1
Finding 529455 (2024-001)
Significant Deficiency 2024
University of Detroit Mercy
MI
Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency
Condition: The University did not return funds within the 45-day time period for a certain student. Root Cause Analysis The delay in returning funds was caused by miscommunication between the R2T4 Processing Staff member and the Director of Financial Aid. The miscommunication occurred due to the R2...
Condition: The University did not return funds within the 45-day time period for a certain student. Root Cause Analysis The delay in returning funds was caused by miscommunication between the R2T4 Processing Staff member and the Director of Financial Aid. The miscommunication occurred due to the R2T4 Processor requiring early maternity leave by nearly a month. This was an isolated incident and not a systemic issue. Corrective Actions Prior to the audit finding, this was discovered in house when the R2T4 Processor returned from maternity leave. The student’s account was corrected immediately. To address this issue and prevent future occurrences, the institution has implemented the following corrective actions: 1. Training o The R2T4 Processor has created a more detailed step-by-step procedure in case any further unplanned absences. 2. System Enhancements: o The institution is working on implementing system alerts within its student information system, Ellucian Banner, to flag R2T4 cases and track deadlines. o Automation of reminders and notifications will help ensure timely processing. Implementation Timeline • This has already taken place. Responsible Parties • Director of Financial Aid: Jessica Rouser Conclusion The institution is committed to full compliance with federal regulations and ensuring that all Title IV funds are returned within the mandated timeframe.
View Audit 347460
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