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Corrective Action Plans

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Finding 422073 (2022-002)
Significant Deficiency 2022
Mooresville Consolidated School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Significant Deficiency § 200.303
2022-002 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ens...
2022-002 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023
View Audit 312330
Finding 422069 (2022-004)
Significant Deficiency 2022
Mooresville Consolidated School Corporation
IN
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
2022-004 Title I Grants to Local Education Agencies ? Assistance Listing No. 84.010ARecommendation: We recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessar...
2022-004 Title I Grants to Local Education Agencies ? Assistance Listing No. 84.010ARecommendation: We recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessary compliance requirements are metExplanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023
View Audit 312330
Finding 421967 (2022-002)
Material Weakness 2022
Surry County
NC
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The County will develop a 2nd Party Review form that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST System.
The County will develop a 2nd Party Review form that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST System.
View Audit 312326
Finding 421963 (2022-003)
Significant Deficiency 2022
Surry County
NC
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The County created a 2nd Party Review Error Summary Log. This will be used to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms will be completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need correct...
The County created a 2nd Party Review Error Summary Log. This will be used to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms will be completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need corrections. Once the form is returned to the Reviewer, they will check to verify the needed corrections have been completed and documented. Once they have done this, they will enter the needed dates on the 2nd Party Review Error Summary Log. A meeting was held to implement this new procedure on 2/16/2023 and was placed in effect for the action month of January 2023, since this is the current month being reviewed at time of reported findings and needed CAP.
View Audit 312326
Finding 421540 (2022-004)
Material Weakness 2022
Monroe County Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...
FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds for CARES 1.0 have been expended as of the completion date shown below. We willcontinue to monitor future Education Stabilization Fund awards for private funds and will maintain appropriate sign off records.Completion Date: September 30, 2022
View Audit 312306
Finding 421539 (2022-005)
Material Weakness 2022
Monroe County Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...
FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds applicable to the reporting in this finding have been expended as of the completion datebelow. We will continue to submit all future Education Stabilization Funds annual reports with evidence to support thesubmission.Completion Date: September 30, 2022
View Audit 312306
Finding 421538 (2022-002)
Material Weakness 2022
Monroe County Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
FINDING 2022-002Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:A...
FINDING 2022-002Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All future construction contracts in excess of $2,000 financed by federal assistance funds will include appropriate Wage Raterequirements, a provision that the contractor or subcontractor comply with these requirements, and the DOL regulations. Inaddition, the MCCSC will obtain a copy of the payroll and statement of compliance to the entity for each week in whichcontract work was performed.Completion Date: September 30, 2022
View Audit 312306
Finding 421534 (2022-001)
Material Weakness 2022
Monroe County Community School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hi...
FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hired a new Food Services Director in July of 2021 who was unaware of the existing internal control. The importanceof the internal control has been communicated to the Food Service Director who now prints and signs the state claimreimbursement requests and files with the rest of the monthly paperwork.Completion Date: March 8, 2023
View Audit 312306
Finding 421524 (2022-010)
Material Weakness 2022
Blackford County Schools
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S4...
FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material Weakness, Modified OpinionContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 76+5-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:Internal Control:1. The grants specialist/data specialist will compile the information for state reporting in the ESSER grants.The grants specialist will maintain documentation to support the data being presented.2. The corporation treasure will review all compiled financial data for the reporting period and verify it foraccuracy prior to submitting to the superintendent.3. The Superintendent will review the information, supporting documentation and verify accuracy prior tosubmitting to the IDOE reporting.Anticipated Completion Date: July 2023
View Audit 312304
Finding 421523 (2022-008)
Material Weakness 2022
Blackford County Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-008Subject: Education Stabilization Fund - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: Education Stabilization fundAssistance Listing Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U...
FINDING 2022-008Subject: Education Stabilization Fund - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: Education Stabilization fundAssistance Listing Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Wage Rate RequirementsAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: I concur with the findingDescription of Corrective Action Plan:Internal Control: The superintendent, as contracting authority, will ensure that all contracts in excess of $2,000paid for by federal funds will include compliance provisions for the Davis- Bacon Act. The Deputy Treasurer willensure that all vendors will submit payrolls for each week of the contract wage as required by the Davis- BaconAct. The superintendent will verify with the Deputy Treasurer that these are collected during any time work isbeing done with federal funds.Anticipated Completion Date: The actions described in this CAP will be implemented immediately.
View Audit 312304
Finding 421520 (2022-007)
Material Weakness 2022
Blackford County Schools
IN
Matching / Level of Effort / Earmarking § 200.303 § 200.400
FINDING 2022-007Subject: Title I Grants to Local Education Agencies ? EarmarkingFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY 20, FY 21Pass-Through Entity: Indiana D...
FINDING 2022-007Subject: Title I Grants to Local Education Agencies ? EarmarkingFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY 20, FY 21Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Matching, Level of Effort, EarmarkingAudit Finding: Material Weakness, Other MattersContact Person Responsible for Corrective Action: David Parker, Assistant SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:Title I Procedures and Internal Controls for Homeless Student Set-AsidesYearly district Title I Homeless Student Set-Asides (?off-the-top? mandatory allocations as described in theyearly Title I grant basic application), shall be monitored and controlled on a semi-annual basis using thefollowing protocols:1. The BCS Assistant Superintendent, in collaboration with the designated district McKinney-Vento liaison,school principals, and school guidance personnel, will review and update the corporation homeless studentlist at the start of each new semester (fall/spring). This list will be maintained by the district McKinney-Vento liaison.2. The BCS Assistant Superintendent or district McKinney-Vento liaison will communicate the amount ofTitle I set-aside funds available to assist homeless students to school principals, and school guidancepersonnel. The LEA understands that services for homeless students attending non-Title I schools shouldfirst provide services similar to those given to students in Title I schools.3. School principals and/or school guidance personnel will work to identify specific needs of homelessstudents.4. Title I homeless student set-aside funds will be used to assist identified needs of specific students, as allowedoutlined by Title I - services may include, but are not limited to: See Corrective Action Plan for chart/table
View Audit 312304
Finding 421519 (2022-006)
Material Weakness 2022
Blackford County Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-006Subject: Title I Grants to Local Educational Agencies - EligibilityFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY20, FY21Pass-Through Entity: Indiana ...
FINDING 2022-006Subject: Title I Grants to Local Educational Agencies - EligibilityFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY20, FY21Pass-Through Entity: Indiana Department of EducationCompliance Requirement: EligibilityAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Michelle Gross, Data Specialist, Shelly Kemp FoodService Director and Lindsay Cagle, ECA TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We agree with the finding of the AuditorsDescription of Corrective Action Plan:The ECA Treasurer provides Textbook Assistance Applications to each building for dispersal. The applications arereturned to the ECA Treasurer. These applications are given to the Food Services Director who manually enters the datainto Skyward. When complete, the applications are given back to the ECA Treasurer for filing and verification thestudent has been updated in Skyward to the correct status. (Free/Reduced, Medicaid or Paid)The Food Service Director pulls direct certified students from the state and uploads those students into the SIS(Skyward) program. Currently the ECA Treasurer will compare old and new invoices in Skyward to check for anychanges.Going forward the Food Service Director will provide a report (email when only 1 or 2 students) to the ECA Treasurer ofall direct cert. students as well as students that have completed a Textbook Assistance Application for her review. Thesereports will be run every 2-4 weeks as needed. The treasurer will compare the data in Skyward for accuracy. Both theFood Service Director and the ECA Treasurer will sign off on the report as confirmation.Anticipated Completion Date: May 2023
View Audit 312304
Finding 421493 (2022-004)
Material Weakness 2022
Blackford County Schools
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19...
FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY21, FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Shelley Kemp, Food Service DirectorContact Phone Number: 765-348-7564Views of Responsible Official: We agree with this audit findingDescription of Corrective Action Plan:BCS had moved away from a daily point of sale system after qualifying for the Community EligibilityProvision Free meal program, and had utilized clickers to record the number of students eating daily. Wealso utilized meals claiming number sheets daily.BCS will revert to the point of sale system for the beginning of the 2023-2024 school year to better verifythe student count and to provide more detailed records. We will revise procedures for this process when point ofsale reports are reinstituted.Procedures:1. Daily, Cafeteria Managers at each BCS location will complete an Edit Check report to certify thenumber of meals served at that school for that day.2. Monthly, Cafeteria Managers compile the Edit Checks to determine monthly total meals served.This monthly report will be sent to the Food Service Director for review.3. The Food Service Director will verify the reports from each cafeteria manager, and then compile theinformation for the CNP website that lists the district totals for reimbursement.4. The BJSHS Cafeteria Manager will review and verify the totals compiled by the Food ServiceDirector prior to submission to the IDOE. The BJSHS will sign off prior to submission, verifying thetotals.Anticipated Completion Date: September 2023
View Audit 312304
Finding 421364 (2022-002)
Significant Deficiency 2022
Novant Health, Inc.
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Management?s View and Corrective Action PlanThe following is Novant Health?s response to the audit of Federal programs in accordance with the Uniform Guidance for year ending December 31, 2022.2022-002: Evidence of vendor suspension and debarment checks for vendors was not retained ? Significant def...
Management?s View and Corrective Action PlanThe following is Novant Health?s response to the audit of Federal programs in accordance with the Uniform Guidance for year ending December 31, 2022.2022-002: Evidence of vendor suspension and debarment checks for vendors was not retained ? Significant deficiencyCluster: Not applicableFederal Granting Agency: Health Resources and Services Administration (?HRSA?)Award Name: COVID-19 National Bioterrorism Hospital Preparedness Program (?Bioterrorism Program?)Assistance Listing #: 93.889Award Year: Fiscal year 2022Pass-through entity: N/AManagement understands the importance of ensuring that Novant Health does not enter into covered transactions using federal funds with vendors who have been suspended or debarred, in accordance with federal regulations. As part of the process for adding new vendors, Novant Health searches the SAM.gov website to confirm that the new vendor is not included on the Exclusions list. However, evidence of such checks, while completed, was not properly maintained.Corrective Action Plan and Anticipated Completion DateNovant Health management?s corrective action plan includes:? Maintain documentation of the completed SAM.gov checks for all new vendors to verify the appropriate checks have been conducted and any discrepancies appropriately resolved prior to being entered into the accounts payable system.? For purposes of ongoing suspension and debarment compliance for all vendors (existing and new), ensure a list of vendors paid in the previous month is sent to the Compliance department on a monthly basis to be re-screened on SAM.govNovant Health will implement the above processes beginning October 1, 2023, and will continue these processes on at least a monthly basis. This process will provide two separate confirmations ? that new vendors added do not exist on the Exclusions list of the website, and that existing vendors have not been added to that list since the initial vendor check.For follow-up questions and information, please contact Scott Whitaker, Novant Health Director of Disbursements at eswhitaker@novanthealth.org.Sincerely,E. Scott WhitakerDirector of Disbursementseswhitaker@novanthealth.org
View Audit 312296
Finding 421360 (2022-002)
Material Weakness 2022
Southwest Dubois County School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-002Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...
FINDING 2022-002Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the reports andanother is verify the reports.Anticipated Date of Completion: March 2023
View Audit 312295
Finding 421355 (2022-004)
Material Weakness 2022
Southwest Dubois County School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal c...
FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal controls that will ensure reporting compliance requirements are met. The Co-op has developed a shared file foreach of their staff that is participating gin the requirements for the proportionate share. This will be a detailed list of datesand duties that were applied to the proportionate share of each member school corporation. This list will be printed andattached to the grant records and can also be provided to each member corporation if requested.Anticipated Date of Completion: May 2023
View Audit 312295
Finding 421348 (2022-003)
Material Weakness 2022
Southwest Dubois County School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensu...
FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the claims/reportsand another is verify the reports.Anticipated Completion Date: March 2023
View Audit 312295
Finding 421107 (2022-004)
Significant Deficiency 2022
Board of Education Baltimore County
MD
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.309
Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber a...
Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:201787-01 (3/13/20 ? 9/30/22)Compliance Requirement: Allowable Costs/Cost PrinciplesType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersRecommendation:We recommend that the Board review its policies and procedures to verify that controls are inplace to ensure expenditures are not reimbursed under more than one Federal Program.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding: ESSER funds will no longer be used for Food and NutritionServices.Name(s) of the contact person(s) responsible for corrective action: BCPS grant managers,and Fiscal Services staff.Planned completion date for corrective action plan: For immediate implementation andongoing
View Audit 312282 Questioned Costs: $1
Finding 421030 (2022-001)
Significant Deficiency 2022
Board of Education Baltimore County
MD
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303
Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...
Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.
View Audit 312282
Finding 420992 (2022-007)
Material Weakness 2022
Sheridan Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...
FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. As ESSER reports and reimbursements are completed the supporting documents will bekept with reports. Prior to submission, reports completed and documentation compiled by the Grant Specialist will bereviewed by the Director of Business.Anticipated Completion Date: February 2023INDIANA STATE
View Audit 312279
Finding 420981 (2022-004)
Material Weakness 2022
Sheridan Community Schools
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversig...
FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversight of the School Food Service Accounts, at the close of the month the Director of Business willsend Director of Food Service reports to approve all activity of School Food Service Accounts.Anticipated Completion Date: February 2023
View Audit 312279
Finding 420648 (2022-003)
Material Weakness 2022
Hope Community Services, Inc.
OK
Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.403
Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from ...
Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from grant funding was not readily provided. In addition, the process to ensure thatgrant expenditures are allowable and reconciled was not clearly communicated to appropriate partiescausing expenditures to be inappropriately claimed in the wrong fiscal year.Responsible Individual: Chief Financial OfficerCorrective Action Plan; We have designated a member of management to participate in monthly,quarterly, or annual reconciliations as proposed by the auditors. The existing controls will be clearlycommunicated to ensure that program expenditures are made prior to requesting reimbursement offunds.Anticipated Completion Date: Ongoing
View Audit 312271 Questioned Costs: $1
Finding 420505 (2022-001)
Significant Deficiency 2022
The Colorado College and Subsidiaries
CO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action ...
Recommendation: We recommend the College evaluate its procedures and policies around reporting Direct Loan disbursements to COD to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: New selection sets were implemented in database to ensure students do not disburse until all documents are received and that they disburse to COD and to the Business Office at the same time.Name of the contact person responsible for corrective action: Shannon Amundson, Director of Financial Aid (719) 389-6651.Planned completion date for corrective action plan: Completed September 1, 2023
View Audit 312263
Finding 420504 (2022-002)
Significant Deficiency 2022
The Colorado College and Subsidiaries
CO
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Recommendation: We recommend the College evaluate its procedures and policies around reporting to NSLDS, including those that are unique in nature, to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the a...
Recommendation: We recommend the College evaluate its procedures and policies around reporting to NSLDS, including those that are unique in nature, to ensure that student information is reported accurately and timely.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action in Response to Finding: College personnel met with the National Student Loan Clearinghouse to determine what steps were needed to fix the issues we have. Adjusting the dates of submission was determined to be the best course of action to ensure that all rejects could be corrected at Clearinghouse prior to the NSLDS submission monthly.Name of the contact person responsible for corrective action: Shannon Amundson, Director of Financial Aid (719) 389-6651.Planned completion date for corrective action plan: Implemented September 1, 2022.
View Audit 312263
Finding 420501 (2022-004)
Significant Deficiency 2022
Lutheran Community Services Northwest
WA
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding 2022-004Significant deficiency in internal controls over compliance and instance of noncompliance related to matchingrequirements.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated staff position filled and additional support staff retraining on matching...
Finding 2022-004Significant deficiency in internal controls over compliance and instance of noncompliance related to matchingrequirements.Contact Person(s):Nicholas Lee, Chief Financial OfficerCorrective action planned:Vacated staff position filled and additional support staff retraining on matching funds claimed to ensure the source is limitedto the project is underway.Anticipated completion date:June 30, 2023
View Audit 312261 Questioned Costs: $1
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