Corrective Action Plans

Finding 384198 (2023-002)

None 2023

Legal Aid of Southeastern Pennsylvania, Inc.

PA

Questioned Costs Allowable Costs / Cost Principles Eligibility

For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities wil...

For the finding regarding LASP's compliance with 45 CFR § 1626, a detailed plan has been created that will include weekly compliance team meetings, review of LegalServer reports, and ongoing communication with, and training of, LASP staff on the requirements of the regulation. These activities will be supervised by LASP's Chief Counsel, Director of Operations, and Grants and Compliance Specialists. As a direct response to the finding, LASP has implemented a monthly review of open and closed cases involving non-citizens to ensure that files contain the required documentation. Advocate time entries will also be reviewed to ensure that time entries are allocated to an allowable funding source.

View Audit 297293 Questioned Costs: $1

Finding 384172 (2023-002)

Significant Deficiency 2023

Capitol Technology University

MD

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Finding 2023-002 Significant Deficiency over Special Tests and Provisions - Enrollment Reporting The University acknowledges that there was 1 out of the 14 students selected that the change in , - 0 enrollment status was reported by the University more than 60 days after the enrollment status change...

Finding 2023-002 Significant Deficiency over Special Tests and Provisions - Enrollment Reporting The University acknowledges that there was 1 out of the 14 students selected that the change in , - 0 enrollment status was reported by the University more than 60 days after the enrollment status change. Effective with the Student Enrollment Roster received from NSLDS in 2024 the business practice has changed with the implementation of the modernized NSLDS Professional Access website. Upon receipt of the Student Enrollment Roster, the file is updated by an updated algorithm using data from the University’s CRM, Jenzabar. The resulting spreadsheet is uploaded to NSLDS for verification and submittal. The accepted records are updated in NSLDS' database and are removed from the resulting spreadsheet produced by NSLDS. The records that error-out are listed on the resulting spreadsheet. This file is maintained for audit purposes. To ensure accurate enrollment status updates, the records listed on the resulting spreadsheet are updated manually on the NSLDS website. The manual entries are updated in real-time. In addition, the University is updating enrollment status changes manually upon receipt of Action Forms initiated by the student instead of waiting for the next Enrollment Report from NSLDS. This should correct the issue where a change in student status was not captured by NSLDS and reasonably ensure compliance with Federal status. Contact Person: Kim Wittler, AVP, Enrollment and Financial Aid Completion Date: March 1, 2024

View Audit 297272

Finding 384148 (2023-004)

Significant Deficiency 2023

Lyon College

AR

Significant Deficiency Matching / Level of Effort / Earmarking

Corrective Action: The Financial Aid Office notifies student of federal loan disbursements to their accounts, but was not aware that parent PLUS loan borrowers were required to be notified of PLUS loan disbursements. Beginning with the fall '24 semester, the FAO has begun notifying PLUS loan borro...

Corrective Action: The Financial Aid Office notifies student of federal loan disbursements to their accounts, but was not aware that parent PLUS loan borrowers were required to be notified of PLUS loan disbursements. Beginning with the fall '24 semester, the FAO has begun notifying PLUS loan borrowers of those disbursements to student accounts. Projected Completion Date: June 30, 2024

View Audit 297270

Finding 384139 (2023-006)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

deral Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the University implement a procedure with the third party servicer to ensure that their Title IV compliance report is completed timely so that the University can perform the necessary due diligence they need to p...

deral Perkins Loan Program – Assistance Listing No. 84.038 Recommendation: We recommend the University implement a procedure with the third party servicer to ensure that their Title IV compliance report is completed timely so that the University can perform the necessary due diligence they need to perform. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will communicate with our third party servier to understand when they believe their SSAE 18 report will be issued. If it will be late, we will coordinate with them to perform the necessary testing to ensure we can perform the due diligence. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: June 30, 2024

View Audit 297264

Finding 384133 (2023-005)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have taken all of the findings and placed it on our risk register. Each Wednesday, we have a vulnerability call with our VCISCO. Over the last year, we have reduced the number of vulnerabilities in our systems. Over the last month, we have begun to work on the items on our risk register. We have a working session set for April 8, 2024 to update all findings that relate to the policies that were not to standard. For the other items, we will work on our weekly calls to set up the necessary SOPs to address the deficiencies. Name of the contact person responsible for corrective action: Director of Computer Services of Network Jonathan Breitbarth Planned completion date for corrective action plan: June 30, 2024

View Audit 297264

Finding 384127 (2023-004)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate the students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financi...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University evaluate the students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Counselors receive a list of students with enrollment adjustments and review for required adjustments to cost of attendance and aid, including but not limited to reviewing for any required allocations for Subsidized to Unsubsidized loans. Additionally, a report is being created to run with the Census to identify reallocation adjustments due to enrollment. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process.

View Audit 297264 Questioned Costs: $1

Finding 384124 (2023-003)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their controls around eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The ...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University review their controls around eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid receives a weekly report indicating the amount and type of notifications sent in the prior week to compare to the list of actual transactions in the system. This allows for a more frequent review and notification of any errors. On the IT side of the process, the notification process has been added to their checklist to check for any new server updates. Name of the contact person responsible for corrective action: Financial Aid Director, Amanda McCaughan Planned completion date for corrective action plan: Already in place and ongoing process.

View Audit 297264

Finding 384118 (2023-002)

Significant Deficiency 2023

Concordia University, St. Paul

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: T...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Concordia University is reporting to the National Student Clearinghouse every 30 days regarding enrollment reporting and reporting to Degree Verify within 30 days from the end of a part of the term. If a student is awarded or has a petition for a late withdrawal that will be outside of the 30 days, the Registrar’s Office will manually go into the National Student Clearinghouse and update the student records to accurately reflect enrollment. The Registrar's Office has built automated reports to assist in tracking the students who fall outside of normal reporting. In addition, the Registrar’s Office has implemented a new process to catch students who have incorrect anticipated graduation dates in the system, so students are pulling more accurately on the awarding list. The Registrar’s Office, after initial reporting will be reviewing all students who are between 95%-100% program completion via Degree Works. The Registrar’s Office is researching how to clean up data within Banner to assist with accurate graduation dates. The Registrar’s Office is in constant communication with the National Student Clearinghouse regarding reporting deadlines, and the National Student Clearinghouse has provided when the data was submitted to NSLDS which is within the regulated timeframe. Name of the contact person responsible for corrective action: Registrar Lynn Lundquist Planned completion date for corrective action plan: Now in place and ongoing process

View Audit 297264

Finding 384112 (2023-001)

Material Weakness 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of the 2022 Corrective Action Plan submitted in March 2023, a report was built to pull all withdrawals for the semester and broken down by module enrollment. This is reviewed and processed weekly after the initial aid disbursement for the semester. Financial Aid Counselors also review an Enrollment Change report daily and notify the Assistant Director and Director of Financial Aid of possible R2T4 calculations. Additionally, the Financial Aid Office is copied on all General Petition and University Withdrawal notifications to review for possible R2T4 requirements. The Loan Specialist, Assistant Director, and Director of Financial Aid have all passed the NASFAA U R2T4 course and hold the R2T4 Credential. The Director of Financial Aid also received the R2T4 Specialist designation from NASFAA. The 14 students found to be processed past the 45 days and the 5 students to have additional funds sent back, all R2T4s were processed prior to the 2022 Audit and Corrective Action Plan was put into place. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process

View Audit 297264 Questioned Costs: $1

Finding 384111 (2023-004)

Significant Deficiency 2023

Municipality of Catano

PR

Matching / Level of Effort / Earmarking Subrecipient Monitoring Significant Deficiency

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accorda...

COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF CATAÑO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Julio Alicea Vasallo, Mayor Contact Person: Mrs. Honoris Machado, Interim Finance Director Phone: (787) 788-0404 Original Finding Number: 2023-004 Statement of Concurrence or Nonconcurrence: We do not concur with the auditors’ finding. Corrective Action: This finding is not applicable because what is stated about the description in the approved budget is not stipulated by the Municipality of Cataño, which is the one being audited. This description is designated from ACUDEN. Implementation Date: Fiscal year 2023-2024 Responsible Person: Mrs. Lymara Salgado, Child Care Program Director

View Audit 297263

Finding 384095 (2023-001)

Significant Deficiency 2023

Northeast Wisconsin Technical College District

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 NWTC has implemented practices to ensure the safeguards are in place, the appropriate documentation had not yet been updated. NWTC has completed the recommended revisions as required by the standards. Name of the contact person responsible for corrective action: Daniel Mincheff, Vice President Business and Technology Planned completion date for corrective action plan: June 30, 2024

View Audit 297241

Finding 384094 (2023-001)

Significant Deficiency 2023

Coda, Inc.

OR

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.514

Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional le...

Summary of finding: CODA Inc. did not have an internal control to review and approve the report prepared prior to submission through the Provider Relief Fund Portal. This led to the report reporting the incorrect eligible expenses for Period 4. Planned corrective action: CODA Inc. Additional levels of review will be implemented. The report will be prepared by accountant #1. The information in the report will be reviewed, approved, and uploaded by accountant #2. Director of Finance will perform a final review of uploaded information and will perform the final submission. Additional levels of review should ensure accuracy of information reported going forward. Contact person: Jenny Bickler, Director of Finance Completion date for action: The process is in place effective January 2024.

View Audit 297229

Finding 384093 (2023-004)

Significant Deficiency 2023

Cloud County Health Center, Inc.

KS

Special Tests & Provisions Student Financial Aid Cash Management § 200.303

Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in c...

Federal Award Finding Finding 2023-004 Federal Agency Name: U.S. Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Applicable Federal Award Number - Direct Loan and Guaranteed Loan Assistance Listing Number #10.766 Finding Summary: The Medical Center was not in compliance with the terms of the loan agreements related to the reserve funds. Responsible Individuals: Ron Harrington, CFO Corrective Action Plan: The CFO will create the appropriate reserve accounts, as required under the loan agreements. This item will be discussed with our contact person at USDA to ensure the hospital will be in compliance with the loan agreements and letter of conditions since the closing of the loans in 2022. Additionally, management will implement a control process to enusre the monthly deposits are made as required, until the accounts are fully funded. Anticipated Completion Date: Ongoing

View Audit 297221

Finding 384081 (2023-002)

Material Weakness 2023

Allen University

NC

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiencies): (Continued) (d) The University did not timely submit their Title IV reconciliations for testing. The University did not routinely reconcile Title IV funds throughout the year b...

Finding 2023-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiencies): (Continued) (d) The University did not timely submit their Title IV reconciliations for testing. The University did not routinely reconcile Title IV funds throughout the year between the business and SFA offices. SFA Handbook Chapter 5 CFR 668.161 through 668.176. (e) The Fiscal Operations Report and Application to Participate (FISAP) was not tested because of corrections required by the U.S. Department of Education that are still under review. 34 CFR 674.19, 675.19, 676.19. Auditor’s Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – (a) The Business Office will generate credit balance invoices from Jenzabar weekly to review all credit balances and ensure refunds are issued within the required 14 days per HEA regulations. (b) Financial staff will update the COA worksheet that will be available once the Board has decided on the costs for each fiscal year. This will allow information to be readily available upon the auditor's request. (c) Management has hired a new Director of Financial Aid and has employed additional assistance to help facilitate the monthly reconciliation process. Monthly recon-ciliations will be completed and the Office of Financial Aid and the Business Office will meet monthly to review reconciliations and any possible variances. (d) The institution submitted a change request on February 14, 2024. Upon approval of the change request, the FISAP was resubmitted on February 20, 2024. Per the conversation with COD, the submission is waiting for approval and is currently being processed. Once the changes are approved, the final document will be submitted.

View Audit 297208

Finding 384080 (2023-001)

Significant Deficiency 2023

Universidad Adventista De Las Antillas, Inc.

PR

Student Financial Aid Matching / Level of Effort / Earmarking

As soon as this was known, the ITS depa1tment was informed and they began the process to correct the error in the E-Cams system. A meeting was coordinated with the Registty Office, Financial Assistance and the Vice Presidency of Finance, to outline processes and establish control measures to detect ...

As soon as this was known, the ITS depa1tment was informed and they began the process to correct the error in the E-Cams system. A meeting was coordinated with the Registty Office, Financial Assistance and the Vice Presidency of Finance, to outline processes and establish control measures to detect errors, such as the one mentioned in the reporting, on time.

View Audit 297199

Finding 384078 (2023-001)

Significant Deficiency 2023

Cabin Creek Health Systems, Inc.

WV

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the...

Criteria: Section 4.5 of the USDA's Community Facilities Loan Agreement stipulates that the borrower must maintain a debt service reserve account with monthly deposits of $1,117 each month until there is an accumulated sum $133,980. Condition and Context: The Organization did not remit funds to the debt service reserve account for the year end 2023 and the account had a balance of $71,030 at year end. The Organization did not have sufficient internal controls in place to monitor on-going compliance with the loan agreement. Corrective Action Planned: Management remitted funds owed to the debt service reserve account in July 2023. Additionally, management has reviewed and modified its internal controls to ensure monitoring of ongoing compliance. Name of Contact Person Responsible for Corrective Action: Zhanna Crabtree, Comptroller, 104 Alex Lane, Charleston, WV 25304 Anticipated Completion Date: July 5, 2023

View Audit 297187

Finding 384076 (2023-006)

Material Weakness 2023

Zaneis School District C-072

OK

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

Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is...

Typically District does not use federal funds for construction. These were renovations in response to COVID-19 and allowed expenditure of the program. The District will make sure when construction contracts are bid they let contractors know federal funds will be used and make sure the Contractor is able to comply with the requirement of certified payrolls to be submitted with all invoices submitted to District if federal funds are going to be used.

View Audit 297180

Finding 384071 (2023-002)

Significant Deficiency 2023

Peoria Heights Community Unit School District No. 325

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The l...

Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $27,366 paid in September 2023. These amounts were not reported as committed or obligated. Plan - Grant expenditure reports will be prepared on the cash basis and obligations reported. The liquidation of the obligations will be reported on subsequent liquidation reports. Anticipated Date of Completion - June 2024. Name of Contact Person - Dr. Eric Heath, Superintendent. Managment Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests.

View Audit 297179

Finding 384019 (2023-001)

Material Weakness 2023

Wayne Independent School District No. 10

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that 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 frin...

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that 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. The District will also ensure that all items are posted at the work site to ensure compliance.

View Audit 297069

Finding 384006 (2023-001)

Material Weakness 2023

Navajo Independent School District No. 01

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effec...

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, 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. The district will also ensure that all items are posted at the work site to ensure compliance. The District will make these internal controls effective immediately, as of today, November 7, 2023.

View Audit 297032

Finding 383995 (2023-009)

Material Weakness 2023

School City of East Chicago

IN

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

FINDING 2023-009 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Wage􀀃Rate􀀃Requirements􀀃 Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action:...

FINDING 2023-009 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Wage􀀃Rate􀀃Requirements􀀃 Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education regarding Department of Labor rules and regulations on pay wages on construction projects completed with Federal funds. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383989 (2023-008)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email ...

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383979 (2023-006)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirement...

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: 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􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃High􀀃School􀀃 Graduation􀀃Rate􀀃compliance􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃 that􀀃documentation􀀃regarding􀀃the􀀃reason􀀃for􀀃a􀀃student􀀃being􀀃removed􀀃from􀀃the􀀃high􀀃school􀀃graduation􀀃cohort􀀃for􀀃 mobility􀀃reasons􀀃was􀀃prepared,􀀃reviewed,􀀃and􀀃retained.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: School City of East Chicago will implement new internal controls to ensure of that exit conferences for each student withdrawal will be held and all documentation will be filed. All documents will be scanned to student software. All students will be properly document to the state and local entities. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383977 (2023-005)

Material Weakness 2023

School City of East Chicago

IN

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: 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􀀃Reporting􀀃requirement.􀀃The􀀃Sc...

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: 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􀀃Reporting􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃 effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃that􀀃reimbursement􀀃requests􀀃or􀀃final􀀃expenditure􀀃reports􀀃were􀀃properly􀀃 supported􀀃with􀀃documentation.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls and policies will be put in place to ensure all Title cash request will have three approvals before submitting the request to the State. The Federal clerk will prepare the request, the federal director we do second approval. The CFO will do final approval after review all documentation associated with the cash request. All will sign document. All title state reporting and back up documentation will be reviewed by the CFO and signed. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383923 (2023-001)

Significant Deficiency 2023

Catholic Charities of the Texas Panhandle, Inc.

TX

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Identifying Number: 2023-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2023 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring re...

Identifying Number: 2023-001 Audit Finding: Eligibility Requirements for Refugee and Entrant Assistance, Federal Assistance Listing Number 93.566 for 2023 issued by the US Department of Health and Human Services. (Repeat) Corrective Action Planned: Management of the Organization is requiring regular ongoing training for all federal programs. All files will be reviewed by a supervisor to ensure Eligibility checklists have been used and completed, and that all required Eligibility documentation and other requirements noted above are contained in the files. The Organization has hired an employee who is responsible for reviewing compliance with federal grants and will report directly to executive management of the Organization on any identified exceptions, including omissions of Eligibility documents and lack of properly operating internal controls over compliance. The name of the contact person responsible for the corrective action: Jeff Gulde, Executive Director The anticipated completion date: Ongoing.

View Audit 296938

Corrective Action Plans

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