Corrective Action Plans

Finding 384650 (2023-009)

Significant Deficiency 2023

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 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 384587 (2023-001)

Significant Deficiency 2023

Local Area of the Workforce Development in the Northeast

PR

Matching / Level of Effort / Earmarking

The Local Area has made efforts to reach the expenses goal. During the audited years, A few municipalities (Culebra, Vieques, Ceiba) at that time had a lower population of 24 years old or less, which under normal circumstances makes it difficult to participate in youth activities and that with the p...

The Local Area has made efforts to reach the expenses goal. During the audited years, A few municipalities (Culebra, Vieques, Ceiba) at that time had a lower population of 24 years old or less, which under normal circumstances makes it difficult to participate in youth activities and that with the pandemic amplified this problem. We are still experimenting with the pandemic effects and some other natural events like hurricane Fiona which band and impact the number of participants reaching our offices. Our Agency has included activities as a joint force's initiative with other agencies and entities in an outreach task.We have been authorized to use the distribution waiver of percentages to have a better or bigger span on our youth population. We also signed a memorandum of understanding with attractive entities like the PR National Guard and have planned activities reaching youth from school programs to communities without school youths. Our alliances with DDEC, Azore and the Department of Education will contribute to an increase in youth program expenses. Also, we have endore Path stone and the Youth Build Project as a measure that could impact up to $104,340.00 on a pre-apprenticeship program. With the nine municipalities comprising our area will develop summer work experience targeting our in-and-out school youth (TSY, OSY) population. The estimated expenses for these initiatives, based on last year outcome will reach the goal parameters of programs under WIOA ACT.

View Audit 297671

Finding 384582 (2023-003)

Material Weakness 2023

Metro Technology Center

OK

Student Financial Aid Reporting Material Weakness

Finding Summary: Various discrepancies were noted in the National Student Loan Data System. Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: We have worked to implement a process to quickly update student enrollment status in all financial aid systems to ensur...

Finding Summary: Various discrepancies were noted in the National Student Loan Data System. Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: We have worked to implement a process to quickly update student enrollment status in all financial aid systems to ensure proper reporting. Anticipated Completion Date: July 1, 2024

View Audit 297658

Finding 384579 (2023-002)

Significant Deficiency 2023

Metro Technology Center

OK

Student Financial Aid Reporting Significant Deficiency

Finding Summary: One financial aid disbursement tested was not made within the allowable 15 day period. Responsible Individuals: Alicia Smith, Director of Financial Aid Cari Wilburn, Director of Finance Corrective Action Plan: We have worked together in both departments to ensure proper reporting on...

Finding Summary: One financial aid disbursement tested was not made within the allowable 15 day period. Responsible Individuals: Alicia Smith, Director of Financial Aid Cari Wilburn, Director of Finance Corrective Action Plan: We have worked together in both departments to ensure proper reporting on the financial aid systems and quick disbursements of all funds. Anticipated Completion Date: July 1, 2024

View Audit 297658

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

Finding 384567 (2023-006)

Material Weakness 2023

Wawasee Community School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls 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, th...

FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls 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. Vendor claims were prepared by the Deputy Treasurer or Grant Coordinator and reviewed by the Corporation Treasurer to ensure compliance with allowable costs / cost principles compliance requirement. However, this review was not documented for 11 out of the 40 vendor claims tested. 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 School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.

View Audit 297652

Finding 384554 (2023-004)

Material Weakness 2023

Wawasee Community School Corporation

IN

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

FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective sy...

FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting, material noncompliance. The free and reduced-price applications were processed by one employee and updated within the software without an oversight or review process in place to ensure accuracy. Additionally, one employee uploaded the Direct Certification reports from the state into the software system without a documented oversight or review process in place to ensure directly certified students were properly processed. One employee at the School Corporation submitted meal reimbursement claim reports on a monthly basis with no review or oversight process in place to ensure the reports were properly and timely submitted. Contact Person Responsible for Corrective Action: Jessica Murray Contact Phone Number and Email Address: 574-457-3188 x 3234, jmurray@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The meal reimbursement claim reports will be prepared by the Food Service Director and reviewed and verified by the Treasurer prior to submission. The Food Service Director will submit the reports and the Treasurer will review the submitted reports to verify accuracy in submission. An internal sign-off form will be created and implemented to document the secondary review of the report data. The direct certification lists will be downloaded monthly by the Food Service Director and uploaded into the software system. A secondary person will review the data following upload into the software system to ensure data was uploaded correctly and that direct certified students were correctly processed. An internal sign-off form will be created and implemented to document the secondary review of the upload data. The free and reduced-price applications will be processed by the Food Service Director. The Treasurer will review each application to ensure it has been accurately processed and will sign off on each application to indicate completion of the secondary review. Anticipated Completion Date: The projected date of completion is August 2024.

View Audit 297652

Finding 384553 (2023-002)

Material Weakness 2023

Pioneer School District No. C-131

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.

View Audit 297651

Finding 384552 (2023-001)

Material Weakness 2023

Pioneer School District No. C-131

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...

The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.

View Audit 297651

Finding 384541 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Waterbury

CT

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

As of February 2024, the Housing Authority has implemented, into the invoice process, to obtain certified payrolls for all restoration, maintenance, and rehabilitation services with a cost of $2,000 or more. The Comptroller, Jennifer Yager corrected this finding in February 2024. Jennifer can be rea...

As of February 2024, the Housing Authority has implemented, into the invoice process, to obtain certified payrolls for all restoration, maintenance, and rehabilitation services with a cost of $2,000 or more. The Comptroller, Jennifer Yager corrected this finding in February 2024. Jennifer can be reached at 203-596-2640.

View Audit 297648

Finding 384532 (2023-001)

Significant Deficiency 2023

Fairfield University

CT

Student Financial Aid Special Tests & Provisions Reporting

Finding No. 2023-001 – Significant Deficiency and Noncompliance: Special Tests and Provisions – Enrollment Reporting Corrective Action The corrective action that will be taken is a graduates only enrollment report will be supplied to the National Student Clearinghouse (NSC) by the Registrar’s Offi...

Finding No. 2023-001 – Significant Deficiency and Noncompliance: Special Tests and Provisions – Enrollment Reporting Corrective Action The corrective action that will be taken is a graduates only enrollment report will be supplied to the National Student Clearinghouse (NSC) by the Registrar’s Office on a consistent schedule of submission within 60 days of each graduation period. Persons Responsible for Corrective Action The corrective action plan will be completed by Walter Rankin, Vice Provost for Graduate Continuing and Professional Studies and Danielle Quilligan, University Registrar. Completion Date Initial corrective action was completed by Lynn Kohrn, University Registrar and Allison Henderson, Assistant Registrar in October, 2023 with the submission of a graduates only enrollment report to the third-party service provider NSC. A schedule for consistent submissions of a graduates only enrollment report has already been provided to the NSC.

View Audit 297643

Finding 384523 (2023-004)

Material Weakness 2023

Lafayette School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Greater Lafayette Area Special Services (GLASS) and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in pl...

FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Greater Lafayette Area Special Services (GLASS) and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The methodology used by the Cooperative to monitor non-public proportionate share expenditures was based upon a percentage for each school corporation that comprises the Cooperative rather than basing the expenditures off of the grant award for each non-public school within the geographical boundaries of the school corporations. While all proportionate share funds were expended, it was problematic in determining if the minimum amount per the grant awards was expended and properly reported prior to July 1, 2023. Contact Person Responsible for Corrective Action: Lissa Stranahan Contact Phone Number and Email Address: (Phone) 765-771-6013 (Email) lstranahan@lsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The former Director of GLASS retired June 30, 2023. Upon hire on July 1, 2023, the new director immediately implemented measures to correct the previous methodology used at GLASS. Non-public proportionate share funds are identified and reported based upon the grant award for each school corporation. The expenditures are based upon the geographical location of the non-public school and the corresponding public school corporation, not based upon the “home” school corporation of the student. Anticipated Completion Date: The corrective action was already put into place on July 1, 2023. The audit finding reflects the previous grant cycle prior to this action taken.

View Audit 297617

Finding 384507 (2023-001)

Material Weakness 2023

Northwest Allen County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Correcti...

FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board has already taken action and approved an additional staff member to the Food Service Department to ensure segregation of duties. By adding the Food Service Administration Assistant to the department, their role will add a level of review to ensure compliance with Direct Certification eligibility status for students that are uploaded by the Assistant Food Service Director. The review will ensure that the upload of data is correct and complete. The duties of the added position with also include a review of monthly reporting of Sponsorship Claims, prepared by the Food Service Director prior to submission to the Indiana Department of Education (IDOE). Anticipated Completion Date: June 30, 2024

View Audit 297615

Finding 384499 (2023-005)

Material Weakness 2023

South Central Community School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313

FINDING 2023-005 Finding Subject: Covid-19 Education Stabilization Fund- Equipment Summary of Finding: A property record or capital asset listing which would include the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition da...

FINDING 2023-005 Finding Subject: Covid-19 Education Stabilization Fund- Equipment Summary of Finding: A property record or capital asset listing which would include the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and use and condition of the property is to be maintained for assets purchased that exceed the School Corporation's capitalization threshold. The School Corporation maintained a detailed listing of capital assets; however, the asset records provided for audit did not reflect all additions of equipment paid for with the School Corporation’s Education Stabilization Fund award. Twenty-three pieces of equipment, totaling $248,202, were purchased during the audit period, all of which were selected for testing. Sixteen of the pieces of equipment, totaling $133,353, were not added to the listing of capital assets. In addition, the seven pieces of equipment added to the listing did not include all the required information. The missing information included the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, and the use and condition of the property. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning June 2024 the School Corporation will have a detailed Capital Assets Ledger with any piece of equipment exceeding the amount of $5000.00. The School Corporation is working with an Asset’s Management company to ensure the Capital Assets Ledger is correct and up to date. We will ensure all items that exceed the threshold will be included, as well as, detailed information including the grant program number that items were purchased from. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the June 30, 2024 to create a Capital Assets Ledger.

View Audit 297608

Finding 384497 (2023-004)

Material Weakness 2023

South Central Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023-004 Finding Subject: Covid-19 Education Stabilization Fund- Special Tests and Provisions – Wage Rate Requirement Summary of Finding: 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 pro...

FINDING 2023-004 Finding Subject: Covid-19 Education Stabilization Fund- Special Tests and Provisions – Wage Rate Requirement Summary of Finding: 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. Upon inquiry of the School Corporation to determine their procedures to ensure that construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause, the School Corporation disclosed they were unaware of the requirement existed until recently. Three construction projects were identified. The three contracts associated with the projects were selected for testing. For one contract, which included labor costs, totaling $151,073, the prevailing wage rate clause was not included. For the two other construction projects, totaling $65,080 and $110,797, respectively, the School Corporation was unable to provide an approved contract with the vendors. As such we could not determine if the contracts included the required prevailing wage rate clause. Additionally, the required certified payrolls were not obtained by the School Corporation or presented for audit. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the School Corporation will ensure it is following all Federal Grant agreements. The Business Manager will review all Federal Grant agreements with the Superintendent and acquire proper documentation to show compliance with the agreement. For any future construction contracts, the Business Manager will ensure the contract includes all mandated items per the Federal Grant Agreements prior to approving and obtain the required payroll documentation when necessary. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 to ensure following all Federal Grant agreements.

View Audit 297608

Finding 384493 (2023-003)

Material Weakness 2023

South Central Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effecti...

FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The School Corporation was required to submit six annual data reports during the audit period. None of the annual data reports were submitted. Upon inquiry of the School Corporation to determine why the reports were not submitted, the School Corporation explained they had interpreted the reports to be final reports submitted upon completion of the grant not annual reports of expenditures. Reimbursement Requests To gain an understanding of how the School Corporation spent their Education Stabilization Fund award, all reimbursement requests submitted to the Indiana Department of Education (IDOE) were requested. Five of the ten reimbursement requests submitted to IDOE could not be located. As such, we determined reimbursement requests for the audit period should be further tested. The School Corporation’s process was to complete reimbursement requests on a periodic basis to obtain reimbursement for expenditures paid. Although the reimbursement requests were prepared by the Treasurer utilizing various ledger reports and were reviewed by a second knowledgeable employee; the process did not prevent, or detect and correct, errors. Of the ten reimbursement requests received, as noted above, five could not be provided for audit. Therefore, we were unable to substantiate the expenses reimbursed by those requests or if the requests were mathematically accurate or fairly presented. The remaining five reimbursement requests were tested without issue. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 SOUTH CENTRAL COMMUNITY SCHOOL CORPORATION 9808 S 600 W Union Mills, IN 46382 219-767-2263 or 219-733-2311 Fax 219-767-2260 INDIANA STATE BOARD OF ACCOUNTS 34 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the Business Manager will submit Annual Data Reports for any Federal Grant issued when stated in the Grant contract. The Annual Data Report will be reviewed by the Superintendent for accuracy. Also, the Business Manager will request reimbursement timelier for Federal Grants collecting supporting documentation to ensure correct amounts are being requested. Documentation will be maintained with a copy of the submitted reimbursement requests to provide support for the amounts being requested. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 for any Federal Grant reimbursement.

View Audit 297608

Finding 384479 (2023-004)

Material Weakness 2023

Tri-Township Consolidated School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

EINPING 2023-004 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: 84.425U Federal Award Numbe...

EINPING 2023-004 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: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Qualified Opinion 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 Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly payroll reports certifications from a construction company for a building project. Context: The School Corporation expended $324,887 during the audit period on an HVAC project was charged to the ESSER Ill grant award (84.425U). The construction contract did not include a Davis-Bacon clause prescribing federal wage rate requirements required for construction contracts. The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from the construction company and its subcontractors, as applicable, for the construction project to verify prevailing wages were being paid during the project period. Therefore, no review was performed by management to ensure that pay rates complied with the federal wage rate requirements. The construction payments represented approximately 52% of the Education Stabilization Fund disbursements reported on the SEFA for the period under audit. Views of Responsible Officials and Planned Corrective Actjons: Management agrees with the finding and will take the following corrective action: In the future, all contracts with vendors that include labor will be required to include the Davis Bacon wage rate requirement in the contract if federal funds are being used for the project. Responsible party and timeUne for completion: Dr. Gib Crimmins Immediately

View Audit 297592

Finding 384466 (2023-006)

Material Weakness 2023

Salem Community School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@s...

FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The current treasurer will oversee all claims, disbursements, and reporting for any given project. This will be the added layer of internal controls needed when working with a grant administrator, as was done with the most recent BRIC program. Anticipated Completion Date: March 2024

View Audit 297589

Finding 384464 (2023-005)

Material Weakness 2023

Salem Community School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

FINDING 2023‐005 Finding Subject: COVID‐19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Lack of internal controls and noncompliance in regards to installation as a part of a construction projects, especially in regards to those covered by f...

FINDING 2023‐005 Finding Subject: COVID‐19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Lack of internal controls and noncompliance in regards to installation as a part of a construction projects, especially in regards to those covered by federal funding, over $2000. (Davis Bacon rules) Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to continued changes in the corporation treasurer’s position, the wage rate requirements were not mastered. The current treasurer will continue to learn about Davis Bacon requirements from IASBO, DOE and other peer groups. An addition, corporation internal controls will be added regarding this to prevent future noncompliance. All staff, from those seeking quotes to those imputing invoices, will continue to learn about the Davis Bacon requirements. Anticipated Completion Date: March 2024

View Audit 297589

Finding 384458 (2023-004)

Material Weakness 2023

Salem Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023‐004 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Federal reporting lacked internal controls, resulting in errors on federal reporting. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐88...

FINDING 2023‐004 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Federal reporting lacked internal controls, resulting in errors on federal reporting. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Internal controls will be added to each federal report that is submitted. They will be reviewed by a second staff member, indicated by a signature and date. Accounting expense reports and any other supporting documentation used to complete the reports will be kept internally with the reports and used by the reviewer to verify the accuracy of the reports. Anticipated Completion Date: March 2024

View Audit 297589

Finding 384444 (2023-001)

Significant Deficiency 2023

Southwest Wisconsin Technical College

WI

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary written information security program(s) to include aspects required by regulations. Explanation of disagreement with audit finding: There i...

Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, & 84.268 Recommendation: We recommend the District review and update as necessary 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: While SWTC has implemented practices to ensure the safeguards are in place, the appropriate documentation had not yet been updated for certain safeguards. SWTC has completed the recommended revisions as required by the standards. Name of the contact person responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2024

View Audit 297576

Finding 384438 (2023-004)

Material Weakness 2023

Linton-Stockton School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-004 Finding Subject: COVID 19 - Education Stabilization Fund - Reporting Summary of Finding: The School Corporation failed, due to the lack of internal controls, to ensure that the ESSER annual data reports were complete and accurate prior to submission and that the reports had sufficie...

FINDING 2023-004 Finding Subject: COVID 19 - Education Stabilization Fund - Reporting Summary of Finding: The School Corporation failed, due to the lack of internal controls, to ensure that the ESSER annual data reports were complete and accurate prior to submission and that the reports had sufficient oversight to prevent, or detect and correct, errors. Contact Person Responsible for Corrective Action: Carla Gambill Contact Phone Number and Email Address: 812-847-6020 ext. 1004 cgambill@lssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of School Finance will prepare the annual data reports to be reported to the IDOE by using records that accumulate or summarize the data. Prior to the submission of the reports, the Superintendent, or his or her designee, will review the records and annual data report. The Director of School Finance and the Superintendent, or his or her designee, will initial and date a hard copy of the report to ensure accuracy and completeness. Anticipated Completion Date: This Corrective Action Plan will be put in effect April 2024 or when the next annual data reports are prepared.

View Audit 297573

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