Corrective Action Plans

Finding 380896 (2023-002)

Material Weakness 2023

Metropolitan School District of Wabash County

IN

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

Finding 2023-002 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 Federal Award Number...

Finding 2023-002 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 Federal Award Number: S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: 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 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 wage reports timely from vendor and its subcontractors for projects funded by ESSER funds. Context: The School Corporation expended ESSER II funds (84.425D) on playground equipment and HVAC Air Handlers which included labor costs for installation. The amount disbursed for equipment which includes labor costs totaled $54,195 during the audit period. The School Corporation did not have contracts in place with these vendors which included clauses for federal wage rate requirements applicable to projects funded with federal grant funds. The School Corporation also did not have an internal control in place to collect and review weekly wage reports from the vendor during the project period. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. 1. Include Davis-Bacon wage requirements in vendor contracts which are federally funded 2. Request weekly payroll report certifications from vendor and reviewed by the grant manager to ensure compliance (sign off). Responsible Party and Timeline for Completion: The grant awards manager (Tim Drake) will include the Davis-Bacon wage requirements in vendor contracts which are federally funded as well as request and review weekly payroll report certifications from vendor and sign off. This will start on March 6, 2024 moving forward

View Audit 295563

Finding 380887 (2023-001)

Significant Deficiency 2023

Metropolitan School District of Wabash County

IN

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

Finding 2023-001 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers: 206...

Finding 2023-001 Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, Special Education Preschool Grants Assistance Listings Numbers: 84.027, 84.173 Federal Award Numbers: 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, 21619-054-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative 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. Context: The School Corporation is a member of the Wabash Miami Area Programs for Exceptional Children (Cooperative). During fiscal year 2021-2022 and 2022-2023, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The Non-Public Proportionate Share expenditures for the 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, and 21619-054-PN01 grant awards could not be verified for the individual member schools. The non-public school share funds for all member schools were comingled and the aggregate amount of expenditures was then allocated to the member schools on a percentage basis. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required. The School Corporation’s minimum, nonpublic earmarking requirement for grant awards 20611-054-PN01 and 21611-054- PN01 was $1,643 and $7,941, respectively. The School Corporation did not have any minimum, nonpublic earmarking requirement for the 20619-054-PN01 and 21619-054-PN01 grant awards. The lack of internal controls and noncompliance were isolated to the 20611-054-PN01, 20619-054-PN01, 21611-054-PN01, and 21619-054-PN01 grant awards. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. 1. Meet with LEA Superintendent, Director of Special Education, and Office Manager on January 16th, 2024 at 2:00 pm to review current procedure and brainstorm ideas. 2. Meet with IDOE Finance Specialist for clarification. Responsible Party and Timeline for Completion: Ann Higgins, WMAP Special Education Director, will oversee the corrective action plan and timeline for completion. The anticipated completion date is March 1, 2024.

View Audit 295563

Finding 380877 (2023-002)

Material Weakness 2023

Medora Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: 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 detectin...

Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: 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 annual data reports 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. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports, and two ESSER III reports, for a total of six reports. The annual data reports were compiled, prepared and submitted by the Superintendent without an oversight or review process in place to prevent or detect and correct errors. The lack of internal controls was a systemic issue which occurred throughout the audit period. Views of responsible officials and planned corrective action: Management concurs with the finding. Internal control plan is as follows: A. Superintendent approves payment of expenditures and approves reimbursement receipts. B. Treasurer pays invoices, requests reimbursements and records receipts. C. Superintendent uses reports provided by Treasurer to prepare annual data reports and submit to IDOE. D. Treasurer will review Data Report before submission. Responsible Party overseeing corrective action plans and date for completion: Roger Bane, Superintendent Teresa Brewer, Treasurer Finding 2023-002 Effective implementation March 2024

View Audit 295561

Finding 380865 (2023-002)

Significant Deficiency 2023

Springfield Technical Community College

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The department now has a data dictionary that houses recorded trainings and written procedures on various processes that occur regularly, including the reportin...

Corrective Action Plan The Student Financial Services department has undergone major process improvements over the previous fifteen months. The department now has a data dictionary that houses recorded trainings and written procedures on various processes that occur regularly, including the reporting of rejected COD items. In addition, the department’s staffing levels have improved, and cross-training has been implemented to ensure COD reporting is conducted within the 15-day requirement. Timeline for Implementation of Corrective Action Plan The corrective action plan was implemented as of October 1, 2023. Contact Person Samantha Plourd, Dean of Enrollment, Retention & Completion

View Audit 295544

Finding 380853 (2023-008)

Material Weakness 2023

Civica Nevada

NV

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

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 r...

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.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Finding 380792 (2023-003)

Material Weakness 2023

McDonough County Hospital District

IL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/...

Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/a McDonough District Hospital (the Hospital) mistakenly reported $1,600,451 as American Rescue Plan (ARP) Rural expenses and $187,140 as other PRF expenses. The Hospital entered the total Federal award cash receipts for period 4 as the reportable PRF and ARP Rural expenses for payments received during period 4. The PRF and ARP Rural expenses should have been zero in the portal as the Hospital did not track PRF and ARP Rural expenses. The Hospital properly included lost revenue information in the report within the lost revenue section of the report; however, due to the PRF and ARP Rural expenses being incorrectly reported, none of the PRF and ARP Rural payments reported were used for lost revenues in the report submitted for period 4. As a result, the total unused lost revenues line reported $5,775,235 but should have been $3,987,644. Additionally, the Hospital incorrectly indicated it reported lost revenue based on the 2020 Budgeted Revenue reporting method. The lost revenue information included in the report was calculated using the Alternate Reasonable Method. Corrective Actions Taken or Planned: Management agrees with Finding 2023-003 and the importance of an accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process to ensure we have controls in place over the accuracy and completeness of the reported revenue. Person Responsible: William R. Murdock, Vice President and Chief Financial Officer Anticipated Completion Date: March 31, 2024

View Audit 295503

Finding 380791 (2023-003)

Significant Deficiency 2023

Greene Acres Nursing Home Association, Inc.

AR

Matching / Level of Effort / Earmarking § 200.302 § 200.305

Management agrees with this finding and will write policies and procedures for Federal awards.

View Audit 295493

Finding 380765 (2023-005)

Material Weakness 2023

Pittsburgh Institute of Mortuary Science, Inc.

PA

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

FINDING 2023-005: INACCURATE ENROLLMENT STATUS REPORTING A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A AND STUDENTS LISTED AS B WERE NOT PROPERLY REPORTED. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT UPDATES NEED TO BE VERIFIED AND MA...

FINDING 2023-005: INACCURATE ENROLLMENT STATUS REPORTING A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A AND STUDENTS LISTED AS B WERE NOT PROPERLY REPORTED. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT UPDATES NEED TO BE VERIFIED AND MADE DIRECTLY IN NSLDS. PIMS HAS RELIED MOSTLY ON FAME OUT THIRD-PARTY SERVICER TO COMPLETE THE MAJORITY OF ENROLLMENT REPORTING, GOING FORWARD ALL REPORTING WILL BE EITHER DONE DIRECTLY TO NSLDS OR REVIEWED AFTER THE INFORMATION IS RELAYED THROUGH FAME'S ENROLLMENT REPORTING SYSTEM (SSCR)

View Audit 295472

Finding 380764 (2023-004)

Significant Deficiency 2023

Pittsburgh Institute of Mortuary Science, Inc.

PA

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2023-004: INCORRECT REFUND CALCULATIONS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B3 AND B 1 WERE INCORRECTLY REFUNDED DUE TO MISSING OR INCORRECT INFORMATION ON THE R2T4. PIMS WILL REFUND THE $352 OWED TO THE DOE. B. ACTIONS TAK...

FINDING 2023-004: INCORRECT REFUND CALCULATIONS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B3 AND B 1 WERE INCORRECTLY REFUNDED DUE TO MISSING OR INCORRECT INFORMATION ON THE R2T4. PIMS WILL REFUND THE $352 OWED TO THE DOE. B. ACTIONS TAKEN OR PLANNED: PIMS FA OFFICE HAS MOVED TO COMPLETING THE R2T4 ONLINE TO HELP ELIMINATE CALCULATION ERRORS. ALL R2T4'S ARE THEN REVIEWED BY FA MANAGER TO ENSURE ALL FIGURES ARE ENTERED CORRECTLY AND AUTO CALCULATING CORRECTLY.

View Audit 295472 Questioned Costs: $1

Finding 380763 (2023-003)

None 2023

Pittsburgh Institute of Mortuary Science, Inc.

PA

Questioned Costs Student Financial Aid Special Tests & Provisions

FINDING 2023-003: LATE REFUND A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B1 WAS REFUNDED WITHIN THE FEDERAL GUIDELINE TIME ALLOTMENT. B. ACTIONS TAKEN OR PLANNED: THE INSTITUTE HAS IMPROVED THE WITHDRAWAL PROCESS AND PROCEDURES UNDER NEW ...

FINDING 2023-003: LATE REFUND A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B1 WAS REFUNDED WITHIN THE FEDERAL GUIDELINE TIME ALLOTMENT. B. ACTIONS TAKEN OR PLANNED: THE INSTITUTE HAS IMPROVED THE WITHDRAWAL PROCESS AND PROCEDURES UNDER NEW MANAGEMENT ALONG WITH WORKING MORE CLOSELY WITH THE ENROLLMENT OFFICE TO WATCH FOR STUDENTS THAT DO NOT BEGIN A NEW TERM.

View Audit 295472 Questioned Costs: $1

Finding 380762 (2023-002)

None 2023

Pittsburgh Institute of Mortuary Science, Inc.

PA

Questioned Costs Eligibility Student Financial Aid

FINDING 2023-002: OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B2 WAS NOT PROPERLY PRORATED WHEN FEDERAL DIRECT LOANS WERE CALCULATED. B. ACTIONS TAKEN OR PLANNED: MOSTLY ALL STUDENTS THAT ATTEND P...

FINDING 2023-002: OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT B2 WAS NOT PROPERLY PRORATED WHEN FEDERAL DIRECT LOANS WERE CALCULATED. B. ACTIONS TAKEN OR PLANNED: MOSTLY ALL STUDENTS THAT ATTEND PIMS NEED TO BE PRORATED FOR THEIR LAST ACADEMIC YEAR. THIS STUDENT SHOULD HAVE BEEN PRORATED, PIMS WILL RETURN THE $2,709 THE STUDENT IS INELIGIBLE FOR. FA MANAGEMENT HAS BEGUN CONDUCTING QUARTERLY FILE REVIEWS WHERE END PROCESSING AND STUDENT PRORATION CALCULATIONS CAN CONTINUE TO BE MONITORED FOR COMPLIANCE.

View Audit 295472 Questioned Costs: $1

Finding 380761 (2023-001)

None 2023

Pittsburgh Institute of Mortuary Science, Inc.

PA

Questioned Costs Student Financial Aid Eligibility

FINDING 2023-001: INCORRECT PELL GRANTS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A1 RECEIVED THE INCORRECT AMOUNT OF PELL AND STUDENT B1 WAS INCORRECTLY ADJUSTED DURING THE R2T4 PROCESS. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT ...

FINDING 2023-001: INCORRECT PELL GRANTS A. COMMENTS ON FINDING AND RECOMMENDATION(S): PIMS AGREES WITH THE FINDINGS OF THE AUDITORS THAT STUDENT A1 RECEIVED THE INCORRECT AMOUNT OF PELL AND STUDENT B1 WAS INCORRECTLY ADJUSTED DURING THE R2T4 PROCESS. B. ACTIONS TAKEN OR PLANNED: PIMS HAS FOUND THAT AN EXTRA LAYER OF REVIEW ON EACH PELL DISBURSEMENT ROSTER FROM FAME WILL ELIMINATE INCORRECT PAYMENTS. PIMS REPORTS THE NUMBER OF CREDITS AND ENROLLMENT STATUS TO FAME THEN FAME REQUESTS THE FUNDS BASED ON THIS INFORMATION THAT PIMS ELECTRONICALLY TRANSMITS. IN MOST CASES THE PAYMENT AND THE ENROLLMENT STATUS MATCH BUT FOR STUDENT A1 THAT IS NOT THE CASE. GOING FORWARD, AT THE TIME THE ROSTER IS PRODUCED THE FA OFFICE WILL VERIFY EACH PAYMENT BEFORE THE ROSTER GOES TO THE BUSINESS OFFICE. PIMS WILL ALSO RETURN THE $811 OF 21/22 PELL THAT STUDENT A1 WAS INELLIGIBLE FOR. PELL ADJUSTMENTS DURING THE R2T4 PROCESS WILL BE LOOKED AT BY BOTH THE FA PROCESSOR AND SUPERVISOR. AS WITH THE PELL MATCHING THE STUDENTS' ENROLLMENT WHILE ATTENDING THE INSTITUTE'S FA OFFICE UNDERSTANDS THAT THE SAME CONCEPT IS APPLIED WHEN A STUDENT WITHDRAWAL AND A PELL RE-CALCULATION IS REQUIRED. PIMS WILL RE-REQUEST ON BEHALF OF STUDENT B1 $431 IN PELL GRANT FUNDS.

View Audit 295472 Questioned Costs: $1

Finding 380756 (2023-001)

Significant Deficiency 2023

University of Indianapolis

IN

Questioned Costs Student Financial Aid Reporting

Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90...

Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90,184. Management further notes that it has removed the waiver from its calculation files. This corrective action will be monitored by the University's Controller and will be fully implemented during the 2023-2024 fiscal year. Jodi Purtee, AVP & Controller

View Audit 295435 Questioned Costs: $1

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Finding2023-002: Criteria or specific requirement: Criteria or specific requirement (including

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less t...

statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less than the prevailing wage rates established by the Department of Labor for the locality of the project. Non-federal entities shall include in the applicable construction contracts a provision that the contractor or subcontractor comply with those requirements.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a nonfederal entity to obtain a performance bond for the public construction co...

Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a nonfederal entity to obtain a performance bond for the public construction contract.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Condition: The District paid $1,064,887 for the installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did...

Condition: The District paid $1,064,887 for the installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did not publish a notice of intention to receive bids or obtain a performance bond from the contractor, as required by Ark. Code Ann. § 22-9-203 and Ark. Code Ann. § 18-44-503, respectively.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Cause: Lack of internal controls and management oversight.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Context: A total of two payments/contracts for facility repairs and improvements were paid from the Education Stabilization Fund. Both were examined.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Response: The district supplied the bidding groups with all the federal guidelines and requirements. However, we did not request or receive documentation regarding the adherence to those requirements.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Name and Contact of Person(s) Responsible: Jonathan Warren (jwarren@1hsd.org 479-783-2011)

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Corrective Action: The District will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

over program expenditures.

View Audit 295432

Finding 380755 (2023-002)

Material Weakness 2023

Huntsville School District

AR

Equipment & Real Property Management Internal Control / Segregation of Duties Special Tests & Provisions § 200.326

Anticipated Completion Date: June 30, 2024

View Audit 295432

Corrective Action Plans

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