Corrective Action Plans

Finding 384736 (2023-003)

Significant Deficiency 2023

State of Kansas

KS

Questioned Costs Eligibility Matching / Level of Effort / Earmarking § 200.303

Condition: During testing of eligibility, the following items were noted: • Two beneficiaries had income entered incorrectly, causing the benefits to be overstated. • One beneficiary had income entered incorrectly but there was no impact on the benefit. • One beneficiary’s income was not entered for...

Condition: During testing of eligibility, the following items were noted: • Two beneficiaries had income entered incorrectly, causing the benefits to be overstated. • One beneficiary had income entered incorrectly but there was no impact on the benefit. • One beneficiary’s income was not entered for consideration, which caused the beneficiary to be incorrectly labeled as eligible. Recommendation: We recommend that KDCF strengthen internal controls in place to mitigate this from happening in the future. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Below are the determined causes for the identified errors. • Failure to review application and supporting documents prior to processing – Case #1 • Failure to double check information that was entered – Case #2 • Failure to review EDBC summary – Case #3 • Failure to adequately document income on the Application Worksheet – where they got income, listing income dates and amounts – Case #4 All causes identified are obviously human error related to lack of attention to detail. In each of the four cases identified, staff reviewed the eligibility determination and corrected as appropriate, including Recovery Accounts established and notices mailed to the household. Corrective action will involve review of training material to determine if there are opportunities to strengthen training material to enhance emphasis on attention to detail for staff receiving the training. Emphasize will also be placed on reviewing material before finalization of case processing to assure accuracy of determination. In addition, the agency is reviewing plans to move from a model that uses several temporary staff that complete only LIEAP eligibility to using full time EES eligibility staff that will do LIEAP in addition to all other EES caseloads. These workers do eligibility for several programs year-round and would not have to be retrained each year. We believe this will improve eligibility determinations and the review and approval process. Name(s) of the contact person(s) responsible for corrective action: Lewis Kimsey, Public Service Executive Shannon Connell, Policy Coordination Assistant Director. Planned completion date for corrective action plan: Training Material finalized by 10/1/24 and that training will be completed by Dec 31, 2024.

View Audit 297874 Questioned Costs: $1

Finding 384733 (2023-005)

Material Weakness 2023

Lake County School District #7

OR

Cash Management Material Weakness School Nutrition Programs

a. Material Weakness - Paid Lunch Equity (NSLP) The District did not calculate its average paid lunch pricing requirement for the fiscal year ended June 30, 2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the calculation pr...

a. Material Weakness - Paid Lunch Equity (NSLP) The District did not calculate its average paid lunch pricing requirement for the fiscal year ended June 30, 2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the calculation process for paid lunch pricing. c. The Business Manager along with the Elementary Principal will ensure this process is complete in June 2024.

View Audit 297873

Finding 384712 (2023-001)

Material Weakness 2023

Harrisburg Area Community College

PA

Student Financial Aid Reporting Material Weakness

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...

Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-001 Federal Program: (per Finding) Student Financial Aid Cluster: Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven student’s enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60-day reporting requirement. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). 1) The College will correct the enrollment discrepancies that were reported/uncovered in the audit process. 2) The College will review its existing reporting process for enrollment to the National Clearinghouse. 3) The College will regularly cross reference National Clearinghouse reporting to ensure accurate transfer into NSLDS. 4) The College will address any issues with NSLDS reporting carryover/transfer with NSLDS staff support. Anticipated Completion Date: Corrections to the students’ enrollment errors will be addressed by March 31, 2024. Name(s) and Title(s) of contact person(s) responsible for correction action: Tim Barshinger, Assistant Vice-president of Student Enrollment Services

View Audit 297844

Finding 384706 (2023-001)

Significant Deficiency 2023

Massachusetts Maritime Academy

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The Loan Counselor will automatically submit a Direct Loan disbursement report immediately following the disbursement of any federal lo...

Finding number: 2023-001 Federal agency: U.S. Department of Education Programs: Federal Direct Student Loans AL #’s: 84.268 Award year: 2023 Corrective Action Plan: The Loan Counselor will automatically submit a Direct Loan disbursement report immediately following the disbursement of any federal loan. The Director will monitor when the Loan Counselor runs any disbursements and confirm that the disbursement report has been sent to COD in a timely fashion. Timeline for Implementation of Corrective Action Plan: This plan has already been implemented beginning with the 2023-2024 academic year. Contact Person Catherine Kedski, Director of Student Financial Services

View Audit 297824

Finding 384694 (2023-007)

Significant Deficiency 2023

Columbia College

MO

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

2023-007 Exit Counseling (Significant Deficiency) Criteria: Federal regulations stipulate that an institution must ensure that exit counseling is conducted with each Federal Direct Loan borrower shortly before the student borrower ceases at least half-time study at the school. If a student borrower ...

2023-007 Exit Counseling (Significant Deficiency) Criteria: Federal regulations stipulate that an institution must ensure that exit counseling is conducted with each Federal Direct Loan borrower shortly before the student borrower ceases at least half-time study at the school. If a student borrower withdraws from the school without prior knowledge or fails to complete the exit counseling as required, exit counseling must, within 30 days after the school learns that the student has withdrawn from school or failed to complete the exit counseling as required, be provided either through interactive electronic means, by mailing written counseling materials to the student borrower at the student borrower’s last known address, or by sending written counseling materials to an email address provided by the student borrower that is not an email address associated with the school sending the counseling materials. Condition: During our testing, we noted eight instances, in a sample of nine students requiring exit counseling, in which evidence of exit counseling and notification of exit counseling could not be provided by the College. Action Taken: We concur with this finding. Currently, students receive a withdrawal notification that provides them with a link to complete their exit counseling. Moving forward and during the completion of the withdrawal, the students will be presented with an exit counseling digital page. On this page, withdrawal information will be provided to the student along with the deadline to complete the exit counseling. Students will also certify that they have received and understood the information. Once the withdrawal form is completed, students will get a follow up email that will also direct them to the exit counseling at www.studentaid.gov and inform them of the 30-day deadline. Responsible Party: Lola Kennedy, Senior Director of Financial Aid and Sharon Murphy, Registrar Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) and Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: April 1, 2024

View Audit 297799

Finding 384693 (2023-006)

Significant Deficiency 2023

Columbia College

MO

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

2023-006 Return of Title IV Funds (Significant Deficiency) Criteria: When a recipient of Title IV grant or loan assistance withdraws from a school during a payment period in which the recipient began attendance, the school must determine the amount of Title IV assistance earned by the student as of ...

2023-006 Return of Title IV Funds (Significant Deficiency) Criteria: When a recipient of Title IV grant or loan assistance withdraws from a school during a payment period in which the recipient began attendance, the school must determine the amount of Title IV assistance earned by the student as of the student’s withdrawal date. If the total of the Title IV assistance earned by the student is less than the amount that was distributed to the student, the difference must be returned to the Title IV programs. A school must return Title IV funds to the programs from which the student received aid as soon as possible but no later than 45 days after the date of determination of a student’s withdrawal. Condition: From a population of 61 students that withdrew during the fiscal year, we tested seven and noted that six of the seven required a refund calculation and return of funds. Four of the students refund calculations were not completed in a timely fashion and two students that completed a withdrawal form did not have a refund calculations prepared. The College did not return Title IV funds for the two students that should have had refund calculations and the College did not return Title IV funds within 45 days after the date of determination of the student’s withdrawal for the four students that had refund calculations prepared. Action Taken: We concur with this finding. During the 2022-2023 academic year, the Office of Financial Aid experienced much transition. The office is now fully staffed. In addition, the communication list for withdrawals was updated with the Director of Financial Aid’s information to ensure the financial aid office receives all withdrawal information in a timely manner. Responsible Party: Lola Kennedy, Senior Director of Financial Aid Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) Expected date of correction: July 2023

View Audit 297799

Finding 384692 (2023-005)

Significant Deficiency 2023

Columbia College

MO

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

2023-005 Reporting Student Withdraw Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance ...

2023-005 Reporting Student Withdraw Date in the National Student Loan Data System (NSLDS) (Significant Deficiency) Criteria: The College is responsible for submitting timely, accurate and complete responses to Enrollment Reporting roster files and for maintaining proper documentation in accordance with 34 CFR Section 685.309(a)(2). Condition: From a population of 61 students that withdrew during the fiscal year, we tested seven and noted that six of the seven required a refund calculation and return of funds. The change in status was not reported to NSLDS for one student and the last date of the semester was reported instead of the withdrawal date for four students. Action Taken: The Registrar’s Office maintains the institution’s enrollment records. During the fall of 2023, the enrollment reporting process was moved to the Registrar’s Office to ensure the accuracy of reporting. Responsible Party: Sharon Murphy, Registrar Point of Contact: Sharon Murphy, Registrar (smurphy@columbiasc.edu) Expected date of correction: August 2023

View Audit 297799

Finding 384689 (2023-002)

Significant Deficiency 2023

Columbia College

MO

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

2023-002 Disbursement of Title IV Funds (Significant Deficiency) Criteria: An institution must disburse during the current payment period, with certain qualifying exceptions, the amount of Title IV, HEA program funds that a student enrolled at the institution, or the student’s parent, is eligible to...

2023-002 Disbursement of Title IV Funds (Significant Deficiency) Criteria: An institution must disburse during the current payment period, with certain qualifying exceptions, the amount of Title IV, HEA program funds that a student enrolled at the institution, or the student’s parent, is eligible to receive for that payment period, 34 CFR 668.164(b)(1). Condition: During our testing, we noted three instances in a sample of 26 students in which Direct Loan awards were not disbursed to the student during the payment period. Qualified exceptions were not met and the three students received disbursements for the 2022-2023 academic year on August 14, 2023. Action Taken: We concur with this finding. During the 2022-2023 academic year, the Office of Financial Aid experienced much transition. The office is now fully staffed. In addition, the staff attend internal and external training sessions regularly. Currently, disbursements are processed at least 3 times a week. The Office of Financial Aid works diligently to ensure all funds are fully disbursed by the end of each semester. Responsible Party: Lola Kennedy, Senior Director of Financial Aid Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) Expected date of correction: January 2024

View Audit 297799

Finding 384673 (2023-001)

Significant Deficiency 2023

Bristol Community College

MA

Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan To ensure that there are no further instances of late return of title IV funds due to withdrawals, the financial aid office has updated their process. As a quality assurance measure, every withdrawal processed by the Registrar’s office will be sent to three individuals in the ...

Corrective Action Plan To ensure that there are no further instances of late return of title IV funds due to withdrawals, the financial aid office has updated their process. As a quality assurance measure, every withdrawal processed by the Registrar’s office will be sent to three individuals in the FA office- Director, Associate Director, and Withdrawal Coordinator. After the final withdrawal report from the Registrar’s office has been processed each semester, all students will be reviewed individually by Director, Associate Director, and Coordinator. The manual review process will ensure that all reported students have been appropriately reviewed and processed within the required timeframe. This updated process will eliminate the human error associated with the finding. Timeline for Implementation of Corrective Action Plan Implemented Fall 2023 Contact Person: Alaina Marcotte, Director Financial Aid

View Audit 297771

Finding 384657 (2023-001)

Significant Deficiency 2023

Caddo Hills School District

AR

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

Contact person: Deric Owens, Superintendent

View Audit 297730

Finding 384657 (2023-001)

Significant Deficiency 2023

Caddo Hills School District

AR

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

The District will ensure that contracts are obtained and all applicable construction contracts will contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly-certified payrolls will be obtained for the applicable projects. When bids involving Federal funds...

The District will ensure that contracts are obtained and all applicable construction contracts will contain the required notification regarding compliance with the Davis-Bacon Act. Copies of the weekly-certified payrolls will be obtained for the applicable projects. When bids involving Federal funds are solicited, only those contracts with documentation of Davis Bacon will be considered for the project.

View Audit 297730

Finding 384657 (2023-001)

Significant Deficiency 2023

Caddo Hills School District

AR

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

Completion date: Immediately upon the next execution of a contract that involves expenditures paid from a Federal Fund.

View Audit 297730

Finding 384656 (2023-002)

Significant Deficiency 2023

City of St. Louis Municipal Library District

MO

Equipment & Real Property Management Special Tests & Provisions Subrecipient Monitoring

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2024 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipm...

Finding No. 2023-002 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2024 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipment and make necessary revisions to processes and procedures to ensure all staff are properly trained to successfully execute all transactions

View Audit 297725

Finding 384655 (2023-001)

Significant Deficiency 2023

City of St. Louis Municipal Library District

MO

Equipment & Real Property Management Special Tests & Provisions Subrecipient Monitoring

Finding No. 2023-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2024 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipm...

Finding No. 2023-001 Significant Deficiency Personnel Responsible for Corrective Action: Jim Slattery, Chief Financial Officer Anticipated Completion Date: March 31, 2024 Corrective Action Plan: Management for the St. Louis Public library will review all processes associated with checking out equipment and make necessary revisions to processes and procedures to ensure all staff are properly trained to successfully execute all transactions

View Audit 297725

Finding 384654 (2023-001)

Material Weakness 2023

Cordell Independent School District #78

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

To address the specific points highlighted in your recommendation we will: 1. Insert Prevailing Wage Clauses - We will work closely with our legal and procurement teams to incorporate prevailing wage clauses consistently in all relevant contracts. This will be a standard practice for any construct...

To address the specific points highlighted in your recommendation we will: 1. Insert Prevailing Wage Clauses - We will work closely with our legal and procurement teams to incorporate prevailing wage clauses consistently in all relevant contracts. This will be a standard practice for any construction project that involves federal awards. 2. Effective Monitoring Process - We acknowledge the importance of a rigorous monitoring process. To this end, we will develop and implement a comprehensive system to monitor compliance with contractual obligations, including regular checks to ensure that federal wage rates and fringes are met. This monitoring process will involve thorough reviews of weekly certified payroll reports submitted by contractors and subcontractors. 3. Work Site Compliance - Recognizing the significance of visible compliance, we will mandate the posting of all relevant items, such as wage rates and project details, at prominent locations on the work site. This measure aims to enhance transparency and serves as a tangible demonstration of our commitment to Davis-Bacon Act compliance. We understand the critical nature of adhering to federal regulations and appreciate your guidance in strengthening our internal controls. We will initiate these changes promptly, ensuring that they are integrated into our standard operating procedures for all future construction projects involving federal awards. Additionally, we welcome any further guidance or collaboration in this regard and are open to periodic reviews to ensure ongoing compliance. Our commitment to upholding the principles of the Davis-Bacon Act aligns with our dedication to transparent and ethical practices. Thank you once again for your valuable recommendations, and we look forward to implementing these measures in collaboration with your guidance.

View Audit 297724

Finding 384650 (2023-009)

Significant Deficiency 2023

Pinecrest Academy of Nevada

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

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