Corrective Action Plans

Finding 93897 (2022-001)

Significant Deficiency 2022

Town of Easton (the Easton Utilities Commission)

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.317 § 200.318 § 200.327

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no...

Rural eConnectivity Pilot Program ? Assistance Listing No. 10.752 Recommendation: We recommend the Commission establish and document procurement policies and procedures in conformity with the Federal requirements ?? 200.317 through 200.327. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will adopt a written procurement policy in accordance with the federal requirements. Since the inception of the Rural eConnectivity program, the Commission has followed the Town of Easton Charter Article IV, Section 2(e) when contracting with third party vendors. The Commission now recognizes compliance with the Charter does not satisfy the necessity for a separate procurement policy to fulfill federal requirements. Name of the contact person responsible for corrective action: Steve J. Ochse Planned completion date for corrective action plan: April 30, 2023

View Audit 90093

Finding 92913 (2022-003)

Significant Deficiency 2022

Avila University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Reporting

Federal Direct Loan and Pell disbursement dates per the University's billing system did not agree with the reportd dates per the Common Origination Disbursement (COD) records. Cost of attendance transaction numbers, and the Pell award amount did not agree between the students' file and COD records....

Federal Direct Loan and Pell disbursement dates per the University's billing system did not agree with the reportd dates per the Common Origination Disbursement (COD) records. Cost of attendance transaction numbers, and the Pell award amount did not agree between the students' file and COD records. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Mike Pepple, Student Financial Services Director Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023. Corrective Action Plan - Management has overhauled the underlying processes to include formal monthly reconciliations and additional levels of review. Further, the new process requires that Pell and Direct Loan origination and disbursement records are submitted to the COD by the end of next business day. The newly implemented reconciliation process validates disbursement dates, amounts and COA in the COD.

View Audit 83936

Finding 92912 (2022-002)

Significant Deficiency 2022

Avila University

MO

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Alicia Murillo, Director of Institutional Research Anticipated Completion Date: Corrective action plan ...

Enrollment information was not submitted accurately or within the required timeframe by the University. Personnel Responsible for Corrective Action: Tonya Mourning, Chief Financial Officer, and Alicia Murillo, Director of Institutional Research Anticipated Completion Date: Corrective action plan will be implemented by June 30, 2023. Corrective Action Plan: Management has hired a new Student Financial Services Director and is aware of the federal regulations surrounding enrollment information that must be reported to the NSLDS. Given the complexity of the reporting, management has established additional policies and procedures to address the errors related to enrollment reporting to the NSLDS in a timely and accurate manner.

View Audit 83936

Finding 90906 (2022-001)

Material Weakness 2022

City of Anaheim

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of ...

City of Anaheim, California Corrective Action Plan For Single Audit Reports For the Year Ended June 30, 2022 Finding #2022-001 Eligibility Program: Home Investment Partnership Program (CFDA # 14.239) Condition: During the test work over continuing eligibility requirements for loan recipients of the program, it was noted that the City did not have sufficient controls in place nor were adequate records maintained to verify that the property was the principal residence of the homebuyer during the period of affordability described in the finding. Corrective Action Plan: During fiscal year 2022, the Department underwent a reorganization as the City Council approved the establishment of two separate departments, Housing & Community Development and Economic Development. In April 2022, the Department contracted with Keyser Marston and Associates to train newly hired staff to assist the Department with Loan portfolio monitoring and to ensure on-going compliance. In addition, the Department will be implementing new procedures through a program called Neighborly to facilitate and streamline the process for all outstanding loans. The Neighborly program will assist with loan tracking, communicating with loan participants and obtaining annual compliance certifications. The Department will be focusing its resources to ensure on-going compliance and plans to close this finding in fiscal year 2023. Contact Person: Andy Nogal, Deputy Director Anticipated Completion Date: June 2023

View Audit 71328 Questioned Costs: $1

Finding 90893 (2022-010)

Significant Deficiency 2022

Presentation College

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-010 Reporting Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of reporting, the following deficienc...

Finding 2022-010 Reporting Federal Agency Name: Department of Education Program Name: Education Stabilization Fund: Higher Education Emergency Relief Find (HEERF) CFDA # 84.425E ? HEERF Student CFDA # 84.425F ? HEERF Institutional Finding Summary: During testing of reporting, the following deficiencies were noted: ? The student aid report for the quarter ending December 31, 2021, misreported the cumulative total awarded to students. ? The student aid reports for the quarters ending September 30, 2021, and December 31, 2021, were not uploaded to the Presentation College website within 10 days of quarter-end. ? The institutional aid report for the quarter ending September 30, 2021, was not uploaded to the Presentation College website within 10 days of quarter-end. ? The annual report for 2021 was submitted on July 29, 2022 which was after the required reporting date of May 6, 2022. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office have initiated a review of these reporting deficiencies with corrective action to be taken as soon as possible. Anticipated Completion Date: Ongoing with completion anticipated prior to March 30th.

View Audit 79889

Finding 90882 (2022-005)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Subrecipient Monitoring Reporting

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reportin...

Finding 2022-005 Special Tests and Provisions ? Enrollment Reporting Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing of enrollment reporting, the following deficiencies were noted: ? 1 of 81 students was reported to NSDLS with incorrect effective dates. ? 3 of 81 students were reported to NSLDS with incorrect status changes. ? 9 of 81 students were reported to NSLDS with incorrect program begin dates. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the high error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this high error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 90881 (2022-004)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2022-004 Special Tests and Provisions ? Borrower Data Transmission and Reconciliation (Direct Loan) Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loan...

Finding 2022-004 Special Tests and Provisions ? Borrower Data Transmission and Reconciliation (Direct Loan) Significant Deficiency in Internal Controls over Compliance Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans Finding Summary: When testing special tests and provisions related to COD, the following was noted: ? 9 of the 12 monthly SAS reconciliations were not completed by Presentation College. ? 1 of 60 students was incorrectly reported to COD as having received Title IV funds. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has identified an outside consultant with the appropriate expertise to review current monthly SAS reconciliation processes. Anticipated Completion Date: We anticipate this external review to be completed over the next several weeks with implementation of recommended changes made prior to the end of the Spring term.

View Audit 79889

Finding 90879 (2022-002)

Material Weakness 2022

Presentation College

SD

Questioned Costs Student Financial Aid Eligibility

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted...

Assistance Awarded Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over the eligibility requirements, the following deficiencies were noted: ? 2 of 60 students were not awarded the correct amount of Pell. Both students were under awarded for the Summer 2022 semester. ? 6 of 60 students were not awarded the correct amount of subsidized loans. 4 students were under awarded subsidized loans based on being packaged as the wrong year in school; 1 student was not given full amount of loan agreed to on packaging; and 1 student was over awarded subsidized loans as the student did not have financial need. ? 4 of 60 students were not awarded the correct amount of unsubsidized loans. 3 of the students were under awarded unsubsidized loans based on being packaged as the wrong year in school. 1 student was awarded an unsubsidized loan which was not credited to student account but was reported in the COD system. ? 1 of 60 students received subsidized/unsubsidized loans exceeding the aggregate limit. Student was over awarded subsidized loans in the 2021 fiscal year, and this was not properly corrected before 2022 aid was reported. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: As described in management?s response to the prior finding, transition in the Financial Aid Office, combined with insufficient training for new staff and adequate support from external resources, contributed to a high error rate in calculation of the proper amount of aid for Pell, unsubsidized loans and subsidized loans. In response, management has redoubled efforts to improve the review of award calculations and intends to engage external resources to review award calculations for FY23. Anticipated Completion Date: The Financial Aid Office has made necessary corrections in all student accounts. Further, the Office has emphasized correct calculations of awards for both the Fall and Spring 2023 semester. Training has improved during the current fiscal year. External resources will be engaged within the next several weeks to further review the award process; proper calculation of drawdown and return of Title IV funds, and proper conduct of internal control processes including adequate monthly reconciliations of student accounts and Title IV drawdowns.

View Audit 79889 Questioned Costs: $1

Finding 89291 (2022-001)

Significant Deficiency 2022

Bethlehem Inn and Affiliate

OR

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan:...

In Response to Findings and Questioned Costs ? Major Federal Award Program Audit for the Year Ended June 30, 2022 2022-001 Utilization of a Cost Plus a Percentage of Cost Contract Responsible Persons: ? Gwenn Wysling, Executive Director ? Darcy Justice, Executive Assistant Corrective Action Plan: 1. Bethlehem Inn will modify the organization?s procurement policy so that cost plus a percentage of construction cost methods of contracting are not allowed, unless first approved by the board. 2. Bethlehem Inn will provide Deschutes County with legitimacy of the fee in question ($41,208) as evidenced by an independent third party. 3. Reach an agreement with Deschutes County on the questioned cost. Anticipated Completion Date corresponding to the #1-3 above: 1. By February 22, 2023 2. By March 3, 2023 3. By March 31, 2023

View Audit 79547 Questioned Costs: $1

Finding 88181 (2022-007)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Dire...

Finding 2022-007 Special Tests and Provisions ? Disbursements to or on Behalf of Students ? Lack of Documentation for Disbursement Notices. Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 9 students did not receive proper notification of the loan disbursement required under the CFR. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has initiated a review of its student notification process for loan disbursement. Corrective actions are planned for the Spring term. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88180 (2022-006)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educationa...

Finding 2022-006 Special Tests and Provisions ? Lack of Transfer Monitoring Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.033 ? Federal Work Study Program CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During 2022, out of the total of 60 students tested, 3 students were not properly reported as being required to be monitored by NSLDS. Responsible Individuals: Jessica Papa, Director of Financial Aid Corrective Action Plan: Management has noted the error rate and taken steps to improve review of reporting student enrollment information to NSDLS. The external review planned for the Spring term will also address this error rate. Anticipated Completion Date: Ongoing.

View Audit 79889

Finding 88179 (2022-003)

Significant Deficiency 2022

Presentation College

SD

Student Financial Aid Reporting Special Tests & Provisions

Finding 2022-003 Special Tests and Provisions ? Return of Title IV Funds ? Calculation of the Amount of Title IV Assistance to be Returned, Timely Return of Funds Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFD...

Finding 2022-003 Special Tests and Provisions ? Return of Title IV Funds ? Calculation of the Amount of Title IV Assistance to be Returned, Timely Return of Funds Federal Agency Name: Department of Education Program Name: Student Financial Aid Cluster CFDA # 84.268 ? Federal Direct Student Loans CFDA # 84.007 ? Federal Supplemental Educational Opportunity Grants (FSEOG) CFDA # 84.063 ? Federal Pell Grant Program Finding Summary: During testing over return of Title IV funds, the following deficiencies were noted: ? 5 of 8 students? percentage completion rate were calculated incorrectly which resulted in 3 of the 8 students not having the correct amount of Title IV funds to be returned. ? 1 of 8 students did not return Title IV funds in the required time frame. Responsible Individuals: James (Rocky) Query, Interim CFO and Jessica Papa, Director of Financial Aid Corrective Action Plan: The Business Office and Financial Aid Office have examined the internal control processes to address shortcomings that have contributed to deficiencies in the calculation and return of Title IV funds. External review of internal controls during the Spring term may contribute to further corrective actions. All required corrections in student accounts noted in the findings have been made. Anticipated Completion Date: Review and corrective action ongoing.

View Audit 79889

Finding 88144 (2022-001)

None 2022

Chipola Regional Workforce Developmental Board, Inc.

FL

Matching / Level of Effort / Earmarking

In an effort to meet the expenditure requirements CareerSource Chipola will direct staff to spend more time on work experience for youth which will have the impact through cost allocation of raising the across the board expenditure on work experience.

View Audit 78627

Finding 88127 (2022-001)

Material Weakness 2022

Houston County Board of Education

AL

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking

The Houston County Board of Education will ensure compliance with Title 29 of the U.S. Code of Federal Regulations, the "Davis-Bacon Act" by implementing proper controls to confirm inclusion of prevailing wage rate clauses in construction projects funded wholly or in part by federal funds.

View Audit 77655 Questioned Costs: $1

Finding 88051 (2022-001)

Material Weakness 2022

Mercy Retirement and Care Center

CA

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

Finding Number 2022-001 Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: COVID impacts on the Mercy Brown Bag program's execution and associated inventory documentation was profound, given the need to restructure historical food distribution prac...

Finding Number 2022-001 Internal Controls over inventory management (Material Weakness) Response and Corrective Action Plan: COVID impacts on the Mercy Brown Bag program's execution and associated inventory documentation was profound, given the need to restructure historical food distribution practices with recipients and the increase of the food provided through the TEFAP program. Priority was given to distribution of the food to recipients, with limited staffing caused by the increased operational workload and social distancing requirements. Program management will implement written documentation standards and processes to ensure all inventory movement is documented and retained, effective immediately. Additionally, periodic inventories will be conducted to ensure that all transactions have been captured. Exploration of a technology solution to enable these processes will be conducted and implemented if determined to be cost-effective. Responsible Person: Janice Roberts, Program Director, under the oversight of John Cruz, Mercy Executive Director. Estimated Completion Date: January 31, 2023

View Audit 75713

Finding 84725 (2022-016)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-016 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial man...

FINDING 2022-016 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The approved grant budgets for all federal grants will be input into the financial management system and with all expenditures reported monthly from the Treasurer to the Director overseeing the federal grant for review and final approval. The Director shall be one of the approvers within the approval chain of federal grant funds the Director oversees. The Director shall be responsible for reviewing and utilizing actual expenditure reports to complete the annual reports, or any other reports, prior to another documented review by the Treasurer or CFO. All documentation related to the reports shall be maintained for future audit purposes. Anticipated Completion Date: April 2023.

View Audit 90090

Finding 84724 (2022-015)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-015 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding INDIANA STATE BOARD OF ACCOUNTS 70 Description of Corrective Action Plan: The Capital Asset Ledger updated in June 2022 is be...

FINDING 2022-015 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding INDIANA STATE BOARD OF ACCOUNTS 70 Description of Corrective Action Plan: The Capital Asset Ledger updated in June 2022 is being updated and will remain up-to-date with categorization of assets to identify those assets purchased in part or in whole by federal funds. The updated capital asset ledger shall include a description, serial/id number, source of funds (federal award #) and percentage of total, cost, date, location, etc. In June of each year, this update will be completed and documented by the Treasurer and CFO. Anticipated Completion Date: June 2023.

View Audit 90090

Finding 84716 (2022-009)

Material Weakness 2022

Scott County School District 2

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-009 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Grants/Programs will receive and review all expenditure requests from...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Grants/Programs will receive and review all expenditure requests from the local, private school from the Equitable Share portion of grants to ensure INDIANA STATE BOARD OF ACCOUNTS 68 the expenditure is for allowable activities and only if that occurs will it then be processed by the business office. The Director?s approval shall be documented prior to paying the invoice. In addition, the Director will review on a monthly basis all expenditure and revenue details and document that review and any notes confirming accuracy or addressing needs for correction as well as documenting the approved expenditures on the comprehensive checklist. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84715 (2022-008)

Material Weakness 2022

Scott County School District 2

IN

Matching / Level of Effort / Earmarking § 200.207 § 200.208 § 200.303 § 200.400

FINDING 2022-008 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Quarterly reviews of parental involvement will be included in the quarterly grant rev...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Quarterly reviews of parental involvement will be included in the quarterly grant reviews with the Director of Grants/Programs and the CFO. The Director will also be in engaged in IDOE provided trainings such as TitleCon, and understands the parental involvement requirements needing to be met and will monitor accordingly. In addition, the monthly reports of all revenue and expenditures shall include tracking of specific spending requirements, such as parental involvement spending. Finally, the comprehensive checklist that will be implemented will include the earmarking requirements and status. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84714 (2022-007)

Material Weakness 2022

Scott County School District 2

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.333 § 200.334 § 200.77 § 200.78

FINDING 2022-007 Contact Person Responsible for Corrective Action: Kristin Nass Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In addition to on-going training and support of the Director of Grants/Programs who ove...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Kristin Nass Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In addition to on-going training and support of the Director of Grants/Programs who oversees Title I, a comprehensive checklist which includes required documentation and actions (including the verified data from non-pub school) is being developed and will be implemented in the spring of 2023. Checklist completion and reviewed data will be signed off by the CFO. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84713 (2022-006)

Material Weakness 2022

Scott County School District 2

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.207 § 200.208 § 200.302 § 200.303 § 200.305

FINDING 2022-006 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 67 Description of Corrective Action Plan: Additional training related to grant budgets enter...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 Views of Responsible Official: We concur with the finding. INDIANA STATE BOARD OF ACCOUNTS 67 Description of Corrective Action Plan: Additional training related to grant budgets entered into and monitored within the financial software will occur, as will the new practice of having the program directors initiating monthly reimbursement requests informed by the accurate reports from the software (ledger), with documented review by the Treasurer or CFO. Additional training over the reporting requirements is taking place with the Treasurer, CFO and Directors overseeing federal funds provide accurate reporting. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84346 (2022-003)

Significant Deficiency 2022

United Way of Greater Toledo

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to ...

2022-003 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect. Although the Organization has processes in place to cover these areas, there are no formal written policies for payments and allowability of costs charged to federal programs. As a result of this condition, the Organization did not fully comply with the Uniform Grant Guidance applicable to its federal programs. Auditor Recommendation. Formal written policies should be prepared to comply with the Uniform Guidance. Corrective Action. Management concurs with the finding. The Organization will prepare formal written policies to fully comply with the Uniform Grant Guidance applicable to its federal programs. Responsible Person. Matt Morris, Chief Finance & Operations Officer Anticipated Completion Date: June 30, 2023

View Audit 90377

Finding 84293 (2022-012)

Material Weakness 2022

Scott County School District 2

IN

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

FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, inc...

FINDING 2022-012 Contact Person Responsible for Corrective Action: Casey Brewster Contact Phone Number: 812-752-8935 INDIANA STATE BOARD OF ACCOUNTS 69 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Refresher training will be completed by staff, including the Director of Special Education in the area of IDEA Matching, Level of Effort, and Earmarking/MOE requirements with follow-up collaboration with the CFO. Additional training and implementation of controls to verify compliance internally is being developed and will include a monthly and quarterly checklist that requires documentation at the time of the review and it shall also remain on file for inspection during a future audit. This comprehensive checklist includes items beyond those addressed in this written plan and has also been referenced within other actions of this plan. Anticipated Completion Date: June 2023

View Audit 90090

Finding 84273 (2022-003)

Material Weakness 2022

Scott County School District 2

IN

School Nutrition Programs Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food an...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Sue Hart Contact Phone Number: 812-752-8921 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: If the district is a member of, and purchases through, a purchasing cooperative for food and/or supplies, at least one invoice per month from a vendor/cooperative will be reviewed by the Director of Food Services and compared to the approved price lists. A copy of those documents shall be made and shall include any notes/markings made as a part of the review. If discrepancies are identified, the Director of Food Services will communicate the need for correction to the vendor/cooperative and the district Treasurer and CFO. In addition, another invoice will be pulled and reviewed using the same process, continuing until a subsequent invoice is determined to have no discrepancies when compared to the approved price lists. Documentation showing evidence of these reviews will be filed appropriately by the Director of Food Services for easy access throughout the year and for examination during audits. Anticipated Completion Date: May 2023

View Audit 90090

Finding 84267 (2022-001)

Material Weakness 2022

Truth Or Consequences Housing Authority

NM

Matching / Level of Effort / Earmarking § 200.303

Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff ...

Auditors? Recommendations: We recommend all files being initialed by staff to indicate review; that staff is trained to fill out the forms correctly to prevent this issue; and all backup documentation to be kept in the file. Views of Responsible Officials and Planned Corrective Action: Due to staff turnover consistent processes were not followed. Newer Housing Authority occupancy staff will receive further training on tenant file requirements as well as implementing quality control. Responsible Official: Kimberly Hoffman, Executive Director Timeline and Estimated Completion: June 30, 2023

View Audit 85043

Corrective Action Plans

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