Corrective Action Plans

Finding 47679 (2022-001)

Significant Deficiency 2022

OH

Student Financial Aid Matching / Level of Effort / Earmarking

Identifying Number: 2022-001 Finding: During the course of testing, the University incorrectly calculated Pell grant on one student from a sample of 40, incorrectly calculated a Title IV refund on one student from a sample of 2, and did not complete a Title IV refund within 14 days on one student ...

Identifying Number: 2022-001 Finding: During the course of testing, the University incorrectly calculated Pell grant on one student from a sample of 40, incorrectly calculated a Title IV refund on one student from a sample of 2, and did not complete a Title IV refund within 14 days on one student from a sample of 25. Corrective Action Taken or Planned: Wittenberg University's Office of Financial Aid has seen changes in staffing over the last two years with new employees having limited experience regarding student financial aid federal, state and institutional regulations. These changes have caused delays and misunderstandings related to Pell grant calculations and Title IV refund calculations. As of November 2021, one part-time financial aid employee was hired and in December 2021, the other open position (full-time status) was filled. With new employees being continuously trained and developed on federal, state and institutional guidelines, the Director of Financial Aid, or their designee, will review all calculations performed by employees moving forward. The institution will also implement reporting tools to ensure Pell, Title IV refunds, and other calculations are correct based on federal, state and institutional guidelines. Wittenberg University's Office of Student Accounts has also seen changes in staffing over the last two years with new employees having limited experience regarding accounts receivables and Title IV regulations. These changes have caused misunderstandings around Title IV refunds. The Office will implement new reporting tools where all credit balances on students' accounts will be reviewed and, if applicable, refunded at least once per week. The weekly reports and refunds will be monitored and reviewed by the Controller, or their designee, per week in consultation with the Office of Student Accounts. Completed Date: Fiscal year 2023

View Audit 46772

Finding 47659 (2022-002)

Material Weakness 2022

Oconto County, Wisconsin

WI

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.320

The county will review and update our procurement policies and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the procurement policies established by the Oconto County Board are being followed. Planned completion date for corrective a...

The county will review and update our procurement policies and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the procurement policies established by the Oconto County Board are being followed. Planned completion date for corrective action: December 31, 2023 Name of the contact person responsible for corrective action: Lisa Sherman, Finance Director

View Audit 51115 Questioned Costs: $1

Finding 47657 (2022-003)

Material Weakness 2022

Oconto County, Wisconsin

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

The county will review and update our procurement policies for the entire county to include suspension and debarment requirements to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Planned completion date for corrective action: December 31, 2023 Name of the contact per...

The county will review and update our procurement policies for the entire county to include suspension and debarment requirements to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Planned completion date for corrective action: December 31, 2023 Name of the contact person responsible for corrective action: Lisa Sherman, Finance Director

View Audit 51115

Finding 47649 (2022-002)

Material Weakness 2022

South Knox School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The food service director will prepare and sign the monthly reimbursement claim then...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The food service director will prepare and sign the monthly reimbursement claim then have the claim reviewed by another cafeteria worker or the corporation treasurer who will then sign off on the claim to be submitted. Anticipated Completion Date. Immediately

View Audit 47743

Finding 47645 (2022-007)

Material Weakness 2022

South Adams Schools

IN

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

CORRECTIVE ACTION PLAN FINDING 2022-007 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district provided documentation of the email correspondence with the design build project manager...

CORRECTIVE ACTION PLAN FINDING 2022-007 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district provided documentation of the email correspondence with the design build project manager. The project manager emailed the district once a month with two separate invoices showing what work had been completed on the project. Once the email was received we had an individual internally check the invoices line for line to confirm that all costs were included in both invoices. Verbal authorization was given to accounts payable to proceed with payment. The district did not have documentation of email verification attesting approval of the invoices. Description of Corrective Action Plan: We have spoken to PSI about a process. We have determined the following, PSI requires subcontractors to submit the certified payroll reports along with their billings. PSI accounting team collects and verifies dates of the CP reports. PSI does not fund the subcontractors? billings until receipt of reports. Once PSI had verified their process the billings will be sent to the district and approval from the Superintendent or Business Manager will be determined before bills will be submitted to the Business Office Manager for submission of payment for the School Board Approval. Anticipated Completion Date: Immediately

View Audit 48846

Finding 47644 (2022-006)

Significant Deficiency 2022

South Adams Schools

IN

Equipment & Real Property Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.313

CORRECTIVE ACTION PLAN FINDING 2022-006 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: The district does not concur with this finding. The reason is as follows: According to the federal grant guidelines you must not ...

CORRECTIVE ACTION PLAN FINDING 2022-006 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: The district does not concur with this finding. The reason is as follows: According to the federal grant guidelines you must not pay for any work, services, or products on a project until the work is completed. The $1,685,526 is what was completed within the timeframe of the audit. Asset Control company is who the district uses to complete their capital asset listing every 2 years. At the time of the visit Asset Control was made aware of our project. They had requested that we provide them with the entire project cost. Asset Control wanted to include the full price for insurance coverage because the project would still be ongoing. The district provided documentation of the invoices paid during the audit period to show the amount of the project was paid for federal grant funds at the time of the audit period. Description of Corrective Action Plan: The district has no corrective action plan because the project is now completed and Asset Control company has the full cost of the project list within our assets. Anticipated Completion Date: Immediately

View Audit 48846

Finding 47635 (2022-005)

Significant Deficiency 2022

South Adams Schools

IN

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

CORRECTIVE ACTION PLAN FINDING 2022-005 Contact Person Responsible for Corrective Action: Special Education Cluster/Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Special Education Cluster to obtain the correc...

CORRECTIVE ACTION PLAN FINDING 2022-005 Contact Person Responsible for Corrective Action: Special Education Cluster/Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district is working with Special Education Cluster to obtain the corrective action plan that was submitted previously. Description of Corrective Action Plan: We will monitor this with Adams-Wells Special Services Co-op to ensure that the corrective action plan that was submitted will be followed. Anticipated Completion Date: Immediately

View Audit 48846

Finding 47623 (2022-003)

Material Weakness 2022

Shoals Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Ind...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: Summer Food Service Program for Children Assistance Listing Number: 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: For all four monthly claims selected for testing, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Description of Corrective Action Plan: Tamara Florio, Director of School Nutrition, will prepare and submit the claims after they have been signed and reviewed by Kendra Wright, Treasurer. Kendra Wright, Treasurer, will also compare claims with reimbursements and will sign prepared monthly reimbursement claim reports. Responsible Party and Timeline for Completion: Tamara Florio, Director of School Nutrition, and Kendra Wright, Treasurer ? these changes will be implemented effective immediately.

View Audit 48844

Finding 47616 (2022-002)

None 2022

Eastern Center for Arts and Technology

PA

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

2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Easte...

2022-002 HEERF Institutional Aid Portion ? Assistance Listing No. 84.425F, Grant Period May 20, 2020 through May 11, 2022; and Higher Education Emergency Relief Fund (HEERF) Student Aid Portion ? Assistance Listing No. 84.425E, grant period April 25, 2020 through May 11, 2022 Recommendation: Eastern Center for Arts and Technology should more closely monitor the timing of the expenditure of federal funds received. In addition, Eastern Center for Arts and Technology should return unexpended funds once the grant period has ended. Corrective Actions Plan: Moving forward, we will be creating a means of capturing federal grant costs by using funding sources that are provided through our financial software program to track and monitor federal grants. In doing this, it will allow us to account for the funds appropriately. The grant time frame for the expenditure of federal funds was extended to June 30, 2023. Due to this, we will not have to return any federal funding.

View Audit 46390

Finding 47614 (2022-001)

Significant Deficiency 2022

Western Maryland Consortium

MD

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking

CORRECTION ACTION PLAN February 8, 2023 Oversight Agency for Audit: State of Maryland Department of Labor 1100 N01ih Eutaw Street Baltimore, MD 21201Western Maryland Cons01iium respectfully submits the following corrective action plan for the fiscal year ended June 20, 2022. Name and address of inde...

CORRECTION ACTION PLAN February 8, 2023 Oversight Agency for Audit: State of Maryland Department of Labor 1100 N01ih Eutaw Street Baltimore, MD 21201Western Maryland Cons01iium respectfully submits the following corrective action plan for the fiscal year ended June 20, 2022. Name and address of independent public accounting firm: DeLeon & Stang CP As and Advisors 100 Lakeforest Blvd. Suite 650 Gaithersburg, MD 20877 Audit Period: July 1, 2021 through June 30, 2022 The findings from the Fiscal Year Ended June 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-Federal Award Programs Audits U.S. Deparment of the Treasury Passed through Dept. of Labor, Licensing and Regulation CFDA #21.127 - Coronavirus State & Local Fiscal Recovery Funds (ARPA) Finding 2022-001- Internal Controls over Suspension and Debarment Criteria: In accordance with the Uniform Guidance, recipients who receive federal funding shall fully comply with Subpart C of 2 CFR Part 180, which requires non-federal entities to verify that the person/entity with whom you intend to do business is not excluded or disqualified, if the expected payments are equal to or exceed $25,000. A non-federal entity has three options for performing this verification: 1) checking SAM exclusions; 2) collecting a certification from that person; or 3) adding a clause or condition to the covered transaction with that person. Condition: During fiscal year 2022, there was one payment to a subrecipient and seven financial assistance payments to local businesses that were equal to or greater than $25,000. There were no checks of suspension and debarment prior to the payment for any of these transactions. Cause: During fiscal year 2022, there was turnover in the Fiscal Manager position and per inquiry, it appears suspension and debarment checks were an oversight. Effect: In August 2022, a suspension and debarment check was performed for the subrecipient, whom was not identified as an excluded party. The remaining seven businesses were checked as a result of the audit fieldwork in November 2022 and were not on the excluded parties list. Although none of the entities were found to be on the excluded parties list, the risk of noncompliance is heightened if the suspension and debarment checks are not completed on the front-end prior to payment. Questioned Costs: NIA Repeat Finding: No Recommendation: We recommend the Organization review its current policies to ensure they are following the suspension and debarment provisions set forth in the Uniform Guidance, lessening the risk that payments are made to parties who may be excluded from receiving federal funds. Action Taken: In response to Finding 2022-001- Internal Controls over Suspension and Debarment the management of the Western Maryland Consortium fully acknowledges and in agreement with the finding and with the need for corrective action. The following actions will be taken: The Fiscal Policy for the Western Maryland Consortium will be amended to include procedures to check intended payee entities for suspension or debarment in sam.gov. This policy shall be amended prior to the end of February 2023. 2) Future contracts with local businesses will include verbiage or a clause that covers their eligibility to receive federal funds and/or a certification will be obtained from the entity verifying their eligibility. This action shall take place immediately on all contracts. 3) All entities that have received funds from the Western Maryland Consortium during the period of time between the end of the audit period (June 30, 2022) and the date of the finding (February 8,2023) will be checked for exclusions and/or debarments immediately. This action shall take place prior to the end of Februaiy 2023. The names of the persons responsible for the above actions are the fiscal manager, Kimberly McMurtrie, and the director, Debora Gilbert, of the Western Maryland Cons01iium. If the State of Maryland Department of Labor has questions regarding this plan, please call (301) 791- 3076 and speak to either Kimberly McMurtrie, Fiscal Manager (xl20) or Debora Gilbert, Director (x l24) at the Western Maryland Consortium.

View Audit 46383

Finding 47608 (2022-002)

Significant Deficiency 2022

Shiloh Manor, Inc.

CT

Questioned Costs HUD Housing Programs Reporting

Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount...

Finding 2022-002 ? Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the year ended December 31, 2022, the project overpaid payroll expenses in the amount of $2,212 from project cash without HUD approval. The amount due to project as of December 31, 2022 is $2,212. Action(s) Taken or Planned on the Finding Employee had a payment plan put in place for repayment over a 26 month period. The employee continued with the employee repayment in 2023 and the last installment was made on the payroll date 8/11/2023. Regards Kimalee Williams Management Agent

View Audit 41992 Questioned Costs: $1

Finding 47607 (2022-001)

Significant Deficiency 2022

Shiloh Manor, Inc.

CT

Questioned Costs HUD Housing Programs Reporting

Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to opera...

Current Findings on the Schedule of Findings, Questioned Costs and Recommendations Financial Statement Audit None Finding 2022-001 - Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: In 2017, HUD had approved a loan to operations from the reserve for replacement to be repaid upon receipt of the past due subsidy. When the subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. The loan has not yet been repaid. During 2022, property transferred $9,000 of reserve for replacement funds to operations to fund payroll, the funds have not been reimbursed as of 12/31/22. Additionally, monthly deposits to the reserve for replacement have not been resumed due to poor cash flow. Action(s) Taken or Planned on the Finding In September 2022, Owner, Management, and HUD met and a plan was made to reset and waived the past due required reserve funding while a Budget Budget Based increase was submitted and approved and new reserve funding amounts established. This was completed and new reserve requirements established effective February 2024.

View Audit 41992 Questioned Costs: $1

Finding 47555 (2022-002)

Significant Deficiency 2022

The Jewish Theological Seminary of America

NY

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2022-002: Borrower Data and Reconciliation Recommendation: We recommend that the Seminary add additional procedures to ensure that they are performing and maintaining monthly ...

Finding 2022-002: Borrower Data and Reconciliation Recommendation: We recommend that the Seminary add additional procedures to ensure that they are performing and maintaining monthly School Account Statement reconciliations. Action Taken/Underway: Effective September 2022, management has implemented procedures to ensure School Account Statement reconciliations are performed monthly and properly maintained.

View Audit 41629

Finding 47550 (2022-004)

Significant Deficiency 2022

Pennsylvania College of Art & Design

PA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

A control has been added to ensure that staff with reporting compliance responsibilities are appropriately trained prior to award execution and during periods of transition.

View Audit 45767

Finding 47549 (2022-003)

Significant Deficiency 2022

Pennsylvania College of Art & Design

PA

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

The College agrees with this recommendation and will add procedures to confirm that student consents are included in their respective files.

View Audit 45767

Finding 47548 (2022-006)

Significant Deficiency 2022

Pennsylvania College of Art & Design

PA

Student Financial Aid Reporting Significant Deficiency

A control has been added to require a member of the accounting department to review the FISAP prior to submission

View Audit 45767

Finding 47504 (2022-004)

Significant Deficiency 2022

Culver-Stockton College

MO

Student Financial Aid Eligibility Reporting

The Registrar?s Office will use the date the student confirms their intent to withdraw. If that isn?t available, then the last available date of attendance will be used. The College is not an attendance taking college according to its policy and procedures and that has been revised in the academic c...

The Registrar?s Office will use the date the student confirms their intent to withdraw. If that isn?t available, then the last available date of attendance will be used. The College is not an attendance taking college according to its policy and procedures and that has been revised in the academic catalog. This process was implemented February 15, 2023, and the responsible college official is Tina Wiseman, Director of Financial Aid.

View Audit 41971

Finding 47503 (2022-003)

Significant Deficiency 2022

Culver-Stockton College

MO

Student Financial Aid Subrecipient Monitoring Special Tests & Provisions

The Financial Aid Office has updated its internal procedures to ensure disbursements for first-time borrowers will not occur until after the 30 day delayed requirement. To ensure this procedure, the disbursement date has been calculated for 30 days after the first day of class for first-time borrowe...

The Financial Aid Office has updated its internal procedures to ensure disbursements for first-time borrowers will not occur until after the 30 day delayed requirement. To ensure this procedure, the disbursement date has been calculated for 30 days after the first day of class for first-time borrowers on the Period of Enrollments (POE). This process was implemented October 1, 2022, and the responsible college official is Tina Wiseman, Director of Financial Aid.

View Audit 41971

Finding 47500 (2022-009)

Material Weakness 2022

North Lawrence Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.303

FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into ...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Melissa Hinds, Director of Special Education Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: As of July 2022, internal controls were put into place to ensure supporting documentation was attached to all reimbursements. Anticipated Completion Date: July 2022

View Audit 41189

Finding 47495 (2022-017)

Material Weakness 2022

North Lawrence Community Schools

IN

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

FINDING 2022-017 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a pro...

FINDING 2022-017 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a protocol for ensuring that all documentation and records regarding Federal Grants will be maintained for a period of three years. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in September 2022.

View Audit 41189

Finding 47493 (2022-018)

Material Weakness 2022

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a ser...

FINDING 2022-018 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school corporation will develop a series of checkpoints for federal grants. This includes multiple staff reviews and approvals prior to purchases. In addition, the reimbursement process includes multiple reviews and approvals prior to submission. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023. INDIANA STATE

View Audit 41189

Finding 47486 (2022-015)

Material Weakness 2022

North Lawrence Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-015 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a proc...

FINDING 2022-015 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district will establish a process for monitoring the services provided to students in the nonpublic school. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47485 (2022-014)

Material Weakness 2022

North Lawrence Community 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 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a pro...

FINDING 2022-014 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The school district has established a process for reviewing reimbursements and district expense records to ensure alignment. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in January 2023.

View Audit 41189

Finding 47484 (2022-013)

Material Weakness 2022

North Lawrence Community Schools

IN

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

FINDING 2022-013 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will develop a system for re...

FINDING 2022-013 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will develop a system for reviewing the Real Time report to ensure accuracy. In addition, the district will maintain a copy of the participating nonpublic school?s summary data related to enrollment and poverty status. Anticipated Completion Date: North Lawrence Community Schools will implement this procedure by June 2023.

View Audit 41189

Finding 47483 (2022-012)

Material Weakness 2022

North Lawrence Community Schools

IN

Subrecipient Monitoring Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.207 § 200.303 § 200.333

FINDING 2022-012 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will scan and save all testi...

FINDING 2022-012 Contact Person Responsible for Corrective Action: Tricia Malone Hudson, District Curriculum Specialist Contact Phone Number: 812-279-3521 Views of Responsible Official: We concur with the audit finding. Description of Corrective Action Plan: The district will scan and save all testing security agreements for all staff. The test coordinator will be responsible for ensuring that all relative staff complete training and sign testing agreements. Anticipated Completion Date: North Lawrence Community Schools implemented this procedure beginning in September 2022.

View Audit 41189

Corrective Action Plans

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