Corrective Action Plans

Finding 36454 (2022-001)

Significant Deficiency 2022

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with...

2022-001 Reporting: Significant Deficiency over Internal Controls over Contact person responsible for corrective action: Juan Hernandez, AVP for Finance Completion date: September 30, 2022 Summary of new and revised controls used to ensure timely posting of the special reports: Part 1: Starting with the quarter ended 9/30/2022 the AVP for Finance will send calendar reminders to Pre-Award, Post Award, Financial Aid, Finance, and other parties involved to set a reminder of submission deadlines for each quarterly report and set an internal deadline prior to such due date. Due dates are specified by OMB Control Number 1840-0849, the reporting deadline for quarterly reports is 10 days after each reporting period. Additionally, the AVP for Finance will now be the responsible party to coordinate and submit the report to the DOE and to initiate the upload to the university website with the help of all the aforementioned parties. Part 2: In addition to the calendar invitation in part 1 above, the AVP will be responsible for submitting the report to the DOE and emailing all parties involved confirming that the report was submitted to the DOE. This email will confirm that the report is final and will indicate to designated uploader (currently financial aid department) to make the information public by uploading it to the CGU CARES website. Once this is uploaded the uploader will send a follow up email to all parties involved to confirm that the upload to the website has occurred.

View Audit 28299

Finding 36452 (2022-002)

Material Weakness 2022

Evergreen Local School District

OH

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

Management is aware and understands the importance of compliance with the federal requirements and will ensure the wage requirements are met in the future.

View Audit 28004 Questioned Costs: $1

Finding 36444 (2022-001)

None 2022

Ncr of Wayne County, Inc. Dba Dogwood Terrace

OH

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounti...

Name of auditee: National Church Residences of Wayne County, Inc. HUD auditee identification number: 073-EE053-NP-WAH Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended August 31, 2022 CAP prepared by Name: Jill Kolb Position: Vice President of Housing Accounting Telephone number: 614-451-2151 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition #2022-001 (Assistance Listing 14.157): During the year ended August 31, 2022, a withdrawal of $335 from the reserve for replacements account without prior approval from HUD. Recommendation: Management should transfer $335 from the operating account to the reserve for replacements account. Action(s) Taken or Planned on the Finding: Management intends to transfer $335 into the reserve for replacements account.

View Audit 25851 Questioned Costs: $1

Finding 36431 (2022-008)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by...

UDC OCFO agrees with the conditions and recommendations of this finding. No action is required since UDC has already implemented corrective action to maintain evidence of submission of quarterly reports to the UDC webmaster. UDC also developed a sign-off coversheet to document evidence of review by the preparer, the reviewer and approver of the quarterly and annual reports. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36422 (2022-006)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

OCFO concurs with the finding. In the compilation and reconciliation of the SEFA, the PAYGO ARPA Local Revenue Replacement expenditures component was inadvertently included in the draft District FY 2022 SEFA presented to the external auditors. The District SEFA Compilation Worksheet will be update...

OCFO concurs with the finding. In the compilation and reconciliation of the SEFA, the PAYGO ARPA Local Revenue Replacement expenditures component was inadvertently included in the draft District FY 2022 SEFA presented to the external auditors. The District SEFA Compilation Worksheet will be updated to include guidance on treatment of PAYGO FY 2023 ARPA Local Revenue Replacement expenditures (if any) to ensure they are not included in the draft FY 2023 SEFAs presented to the external auditors. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36420 (2022-005)

Significant Deficiency 2022

Government of the District of Columbia

DC

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.328

The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This p...

The Department of Human Services (DHS) concurs with the findings. In response to a similar finding for the fiscal year 2021 ERA single audit where original submission data was overridden by formatting updates, DHS began saving screen shots of reported data within Treasury?s reporting portal. This practice began in June 2022 and will continue for the duration of the ERA program, through ERA2 closeout reporting. This will ensure that even if Treasury reporting portal functionality changes in the future, there is clear supporting documentation of the information submitted. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36419 (2022-004)

Material Weakness 2022

Government of the District of Columbia

DC

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

The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial syste...

The Department of Human Services (DHS) agrees with the findings. DHS will reach out to the four (4) STAY DC payees to formally request the return of improper payments to the District of Columbia. This will be tracked to ensure the return is recorded against ERA within the District?s financial system. To address any documentation gaps, DHS introduced new Standard Operating Procedures (SOPs) for Family Rehousing and Stabilization Program (FRSP) in FY23. The new SOP implements stricter internal control procedures, regular audits, and streamlining the eligibility determination process. The District will reclass all identified errored payments off of the ERA fund to Local funding by the closeout of FY23, Sept. 30, 2023. DHS also completed a reconciliation of data reported to U.S. Treasury for ERA1 closeout reporting and ERA2 2023 Q2 reporting to ensure that no errored payments were included. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36417 (2022-002)

Significant Deficiency 2022

Village of Belleville

WI

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

Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), ...

Finding 2022-002 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Fund Pass-Through Agency: Not applicable Award Number/year: Not applicable / 2022 Criteria: Nonfederal entities in receipt of federal funds must comply with the requirements of 2 CFR 200.303(a), which require an entity to establish and maintain effective internal control over the Federal award to ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Review and approval of reports to be submitted under the program should be completed before submission by an individual separate from the preparer. Condition/Context: For the one report required to be submitted under the program in FY2022, the report was both prepared and reviewed by the same individual. The sample was not statistically valid. Cause: The City does not have an internal process in place to ensure all reports are reviewed by someone separate from the preparer prior to submission. Effect: Reports could be submitted that contain errors or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: The City should consider enhancing its internal controls related to this program to include a review of reports by someone separate from the preparer prior to submission. Corrective Action Plan Corrective Action Planned: Finance Director will prepare the report. Deputy Treasurer/Clerk will review the report before Finance Director submits the report. Name(s) of Contact Person(s) Responsible for Corrective Action: Mark Stevens, Finance Director Anticipated Completion Date: April 2024 (at point of annual submission)

View Audit 38083

Finding 36407 (2022-003)

Significant Deficiency 2022

Maywood-Melrose Park-Broadview School District 89

IL

Allowable Costs / Cost Principles Cash Management Reporting

Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were...

Corrective Action Plan Finding No.: 2022- 003 Condition: Audit procedures identified that the District claimed $48,150 of expenditures related to equipment on their June 30, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not received and paid by the District until July 2022. Plan: The District will implement an expenditure tracking system that will require all supporting documentation be uploaded to an electronic filing sharing system (OneDrive) for all quarterly reporting periods. The District will review submittals against dates for which goods and services were actually received. In addition, the District will implement a receiving protocol to coordinate payables against the receipt of materials. Anticipated Date of Completion: June 30, 2022 Name of Contact Person: James Vreeland, Business Manager Management Response: See above

View Audit 37186

Finding 36381 (2022-004)

Significant Deficiency 2022

Cvfiber

VT

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

View of Responsible Officials and Planned Corrective Action: Original documents are obtained and provided for all transactions, including inventory, services, and employee records. Time cards and review of salaries, time cards that reflect total time worked, and paid time off will be submitted to ...

View of Responsible Officials and Planned Corrective Action: Original documents are obtained and provided for all transactions, including inventory, services, and employee records. Time cards and review of salaries, time cards that reflect total time worked, and paid time off will be submitted to the company?s outsourced accountant regularly with signature and supervisory approval. Reporting of these items for employees will be on a monthly basis, and stipend personnel on a quarterly basis. Planned Implementation Date of Corrective Action: Implemented Person Responsible for Corrective Action: Jennille Smith, Executive Director

View Audit 30692

Finding 36352 (2022-001)

Material Weakness 2022

Automation Alley

MI

Questioned Costs Period of Performance Subrecipient Monitoring § 200.308 § 200.403

Grant expenditures that specify a period of coverage and/or performance will be amortized based on the service contract terms. Amortization costs that go beyond a grant?s expiration date will not be recorded against the expired grant.

View Audit 26949 Questioned Costs: $1

Finding 36349 (2022-002)

Significant Deficiency 2022

Niles City School District

OH

Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.326

The district does not agree with the finding in that a correction has been made prior to the audit. The district ensures to collect prevailing wage reports from current contractors that are paid using Federal grant funds. At this point, the only contractor being used is Gardiner for HVAC systems. Th...

The district does not agree with the finding in that a correction has been made prior to the audit. The district ensures to collect prevailing wage reports from current contractors that are paid using Federal grant funds. At this point, the only contractor being used is Gardiner for HVAC systems. The finding is from a company that sold their book of business during or immediately after the school project was completed. The company did not send prevailing wage reports to the district and the new company did not have payroll records for the company that did the project.

View Audit 25556

Finding 36336 (2022-002)

Material Weakness 2022

City of Crystal Lake, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management

Condition Found: During audit fieldwork, the auditors spoke to City Staff about the Illinois Environmental Protection Agency (IEPA) Loan reimbursements the City had received during FY2022. The question was whether or not the expenditures we asked to be reimbursed for were eligible because the expens...

Condition Found: During audit fieldwork, the auditors spoke to City Staff about the Illinois Environmental Protection Agency (IEPA) Loan reimbursements the City had received during FY2022. The question was whether or not the expenditures we asked to be reimbursed for were eligible because the expense was incurred prior to the loan being approved. The expenditures in question had already been reimbursed to the City from the IEPA and were considered eligible expenditures. When the request from the auditors came for the account numbers that the expenditures had been paid out of, City Staff realized that the majority of these older invoices had been paid with proceeds from the 2015 GO Note issuance, and as such were not eligible to be reimbursed by the IEPA. City Staff relayed this discovery to the auditors and recorded an adjustment to reduce the receivable from the IEPA ($260,749.30) that were not eligible. The City has worked with the consultant managing the project at Baxter and Woodman, and the IEPA, to remedy the issue with a reduction to the City's next distribution. The IEPA loan has not been closed out as of this date, allowing for the reduction without significant impact. Corrective Action Plan: Going forward, the Public Works Department will forward the IEPA Loan draw requests to the Finance Department to be reviewed before being submitted to the IEPA for reimbursement. The Finance Department was not included in the draw request prior to this finding. By having the Finance Department review the draw requests, we can ensure that all items submitted for reimbursement are eligible. Staff at Baxter and Woodman, who package invoices for submittal to the IEPA on behalf of the City, will also be reviewing invoices more closely before submittal as an independent verification. Implementation Date: This change is effective immediately and the Finance Department has already started reviewing the next invoices being submitted to the IEPA for reimbursement.

View Audit 26960 Questioned Costs: $1

Finding 36285 (2022-002)

Significant Deficiency 2022

Government of the District of Columbia

DC

Special Tests & Provisions Subrecipient Monitoring Equipment & Real Property Management § 200.303

The OCFO/OFT for DHS concurs with this finding. As a result of the findings, OCFO/OFT is committed to working with Fidelity National Information Services (FIS) to ensure: ? Strict procedures and practices are in place to ensure contract compliance. Quarterly management reviews of UPO practices ha...

The OCFO/OFT for DHS concurs with this finding. As a result of the findings, OCFO/OFT is committed to working with Fidelity National Information Services (FIS) to ensure: ? Strict procedures and practices are in place to ensure contract compliance. Quarterly management reviews of UPO practices have been conducted to ensure proper handling of DHS referral forms. OFT will ensure UPO up-holds policy and procedures that govern receiving proper signature on the referral forms; this should mitigate errors that appear in the current process. ? All Intake Procedures and Processes found in the EBT Manual are followed thoroughly by all employees. UPO will continue to enforce the progressive disciplinary process for errors or omissions identified during daily operations. ? The Division of Program Operations (DPO) along with the Office of Information Systems (OIS) are working to automate the Electronic Benefit Transfer (EBT) photo identification process. DPO will use the new EBT Portal to complete all photo identification referral online. This new process will be more streamlined and reduce any errors. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36284 (2022-001)

Material Weakness 2022

Government of the District of Columbia

DC

Questioned Costs Eligibility Special Tests & Provisions § 200.303

The DHS and DHCF DCAS team agree with the findings noted in this report. DHS self-reported these findings as part of the Agencies ongoing effort to maintain integrity with all eligibility determinations. The root cause for each of the eleven (11) issues with the ADP system for SNAP varied. For bull...

The DHS and DHCF DCAS team agree with the findings noted in this report. DHS self-reported these findings as part of the Agencies ongoing effort to maintain integrity with all eligibility determinations. The root cause for each of the eleven (11) issues with the ADP system for SNAP varied. For bullet point #1 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation - Ensure the changes are successful. Expected Outcome: Once corrective actions are identified, a monitoring and evaluation plan will be developed and implemented to determine if the implemented actions substantially reduce/eliminate the deficiency from occurring. In March 2023, a request to run this report was made. The run took place in April 2023 and ultimately found that the report could not be derived. Ultimately the request/ticket below will be closed. For bullet point #2 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation - Ensure the changes are successful. Expected Outcome: Once corrective actions are identified, a monitoring and evaluation plan will be developed and implemented to determine if the implemented actions substantially reduce/eliminate the deficiency from occurring. DCAS system will be fixed no later than FY2024 Q3. For bullet point #3 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation - Ensure the changes are successful. Expected Outcome: Implementation of DCAS Release Part 2 was completed on March 26, 2023. The District requested FNS close this finding. Implementation of DCAS Release Part 2 was completed on March 2023. The District is requesting that this finding be closed. For bullet point #4 of the findings noted: ? Action/Phase: Request information from DCAS to determine the magnitude of the deficiency. Expected Outcome: Requested data/information is provided on the identified deficiency. ? Action/Phase: Review and Prioritization - Review data to define scope/magnitude/root cause(s) of deficiency. Expected Outcome: Magnitude of deficiency is determined, and management prioritizes deficiency. ? Action/Phase: Design and Development - Identify and develop corrective actions to address root cause of deficiency. Expected Outcome: Root cause of deficiency is verified, cross-functional team selects actions to resolve root cause(s) actions tested, as applicable. ? Action/Phase: Implement - Implement approved corrective actions and measure/metrics to monitor effectiveness of corrective action. Expected Outcome: Management approves actions, actions implemented along metrics/measures. ? Action/Phase: Monitor and Evaluation: Ensure the changes are successful. Expected Outcome: Once corrective actions are identified, a monitoring and evaluation plan will be developed and implemented to determine if the implemented actions substantially reduce/eliminate the deficiency from occurring. The data needed from DCAS to determine the scope/magnitude has not yet been provided. However, DCAS considers this as a high priority ticket for Releases 4 and 5. See Corrective Action Plan for chart/table

View Audit 31369 Questioned Costs: $1

Finding 36282 (2022-003)

Significant Deficiency 2022

Government of the District of Columbia

DC

Subrecipient Monitoring Cash Management Reporting § 200.303

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding ...

DCPS agrees with the conditions and recommendations of this finding. The DCPS corrective action plan includes the following steps: While the meal program review process generally works well, it has become evident that there is a need to better capture completed reviews in addition to off-boarding staff from the FNS team. In this situation, a transition of staff and incomplete off boarding and incomplete uploading of the departing staff member?s laptop was found to be the root cause for FNS? inability to produce the 2 missing reviews. Moving forward, FNS Staff will be completing a verified upload of reviews to the DCPS-FNS SharePoint site as each cycle is completed. Validation that the upload from each Field Specialist has been completed will flow from the FNS Field Operations Specialist to the FNS Operations Manager. And a confirmation email will be sent from the FNS Operations Manager to the Specialist, Nutrition & Compliance who is accountable to OSSE. A copy of the communication will be maintained with the electronic file for ease of locating. See Corrective Action Plan for chart/table

View Audit 31369

Finding 36279 (2022-003)

Significant Deficiency 2022

Erie Community Unit School District No. 1

IL

Subrecipient Monitoring Cash Management Significant Deficiency § 200.305

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations repor...

Finding No.: 2022-003 Condition: The District's expenditure report filed for June 30, 2022 included expenditures paid in July and August 2022. These amounts were not reported as committed or obligated. Plan: Grant expenditure reports should be prepared on the cash basis and obligations reported. The liquidation of the obligations should be reported on subsequent liquidation reports. Anticipated Date of Completion: August 31, 2022 Name of Contact Person: Chuck Milem, Superintendent Management Response: There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed and obligated expenditures will be reported appropriately, and will be paid within 90 days after project completion.

View Audit 38147

Finding 36243 (2022-002)

Material Weakness 2022

Hope Community Resources, Inc. & Affiliates

AK

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

Finding 2022-002 Material Weakness in Internal Control over Compliance, Noncompliance ? Reporting Corrective Action Plan Weakness referenced Uniform Guidance Reporting that is not applicable going forward due to federal program discontinuing. Expected Completion Date Please see above.

View Audit 36980

Finding 36170 (2022-002)

Material Weakness 2022

Richmond R-Xvi School District

MO

Questioned Costs Special Tests & Provisions Material Weakness § 200.326

The District will make sure every project abides by the prevailing wage law.

View Audit 32673 Questioned Costs: $1

Finding 36169 (2022-002)

Significant Deficiency 2022

Upper Columbia United Tribes

WA

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

The Executive Director will implement measures to ensure that reports are submitted in a timely manner.

View Audit 26976

Finding 36168 (2022-001)

Significant Deficiency 2022

Upper Columbia United Tribes

WA

Questioned Costs Matching / Level of Effort / Earmarking Cash Management § 200.303

The Executive Director will implement measures to ensure that the most recent ICRA is utilized on drawdown requests.

View Audit 26976 Questioned Costs: $1

Finding 36164 (2022-003)

Material Weakness 2022

Dekalb County Central United School District

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We concur with the finding. Although the wages paid during the project exceeded the prevailing wages referenced in the Davis-Bacon Act and certified ...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We concur with the finding. Although the wages paid during the project exceeded the prevailing wages referenced in the Davis-Bacon Act and certified payrolls were provided to support the wages paid, we understand the proper information was not available in a timely manner. Description of Corrective Action Plan: An addendum to the Emcor/Shambaugh contract will be issued with language regarding the wage rate requirements as referenced in the Davis-Bacon Act and certified weekly payrolls will be provided to the school. Anticipated Completion Date: We will put the addendum in place immediately and the certified payrolls will be provided when work resumes (approximately May 2023).

View Audit 25696

Finding 36158 (2022-002)

Material Weakness 2022

Dekalb County Central United School District

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-po...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-point check on spending with the federal relief grants in the form of a jotform, which in and of itself, does not provide any good way to have an additional sign off. We already had controls in place for all of the spending occurring within these grants, so the proper controls were in place upstream from the jotform. Description of Corrective Action Plan: Jotform requests from the state are now entered with the data, printed out prior to submission, reviewed by a second party (if the CFO completes, the Director of Business Operations reviews and vice versa), then once the review is complete, the data is reentered and submitted. Anticipated Completion Date: We are starting this process in February with the Teacher Benefit jotform.

View Audit 25696

Finding 36155 (2022-004)

Material Weakness 2022

Dekalb County Central United School District

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We disagree with the finding. The entire premise of the cooperative agreement and appointing a lead education agency is to have someone providing the...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We disagree with the finding. The entire premise of the cooperative agreement and appointing a lead education agency is to have someone providing the services and managing the grants for those districts who participate. Description of Corrective Action Plan: DeKalb County Central United School District will work with the Northeast Indiana Special Education Cooperative to implement the procedures detailed below. The Northeast Indiana Special Education Cooperative (NEISEC) Treasurer will reach out to member schools during the writing process of the IDEA 611 and 619 grants in order for each member school to submit their plans for their allocation of proportionate share money. NEISEC will provide the allocation amounts to each cooperative school. These submissions will include a proportionate share budget and include proportionate share staff names and any necessary information for the budget categories. The NEISEC Treasurer will then compile the proportionate share information and include on the grant submission. The LEA Treasurer will be given a copy of the grant application and budget upon approval of the grant. Any NEISEC employee being paid out of proportionate share grant funds for salary and benefits will be paid from the LEA?s financial software. The LEA Treasurer will keep a spreadsheet of employee proportionate share expenses and this spreadsheet will be updated monthly based on time and effort logs that are submitted by all cooperative schools to the LEA and NEISEC. Any employee utilizing proportionate share funds that is not an employee of NEISEC, but rather a direct employee of a member school, will be paid directly by that member school. Time and effort logs will still be submitted to the LEA and NEISEC Treasurers for these employees in order to generate a direct reimbursement from the grant fund to the member school. For any expenses for a category outside of salary and benefits, a member school will need to submit an invoice and proof of purchase for equipment, supplies, etc. to NEISEC and the LEA in order to be directly reimbursed for those proportionate share expenses. If the request was not in the initial grant budget, the member school must submit all relevant information to NEISEC in order for a grant modification to be completed. Per IDOE the grant modification must be approved first prior to purchasing the items. Time and effort logs as well as invoice and proof of payment must be sent to the LEA Treasurer in order to completed the grant reimbursement requests. At the end of the grant period, any school with remaining proportionate share money will be required to complete a waiver. As of this date (2/10/2023) the LEA (DeKalb County Eastern CSD) and NEISEC are still in communication with SBOA and IDOE to review the proportionate share plan and ensure all necessary requirements will be satisfied. Anticipated Completion Date: Changes discussed above will be implemented for the remainder of the FY23 grant period starting 07/01/2023.

View Audit 25696

Finding 36151 (2022-002)

Significant Deficiency 2022

Wesley Theological Seminary of the United Methodist Church

DC

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking

2022-002 Eligibility ? Maintain good standing or satisfactory academic progress Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that students maintain a good sta...

2022-002 Eligibility ? Maintain good standing or satisfactory academic progress Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that students maintain a good standing or satisfactory academic progress in order to be eligible for Federal direct student loans per the OMB Compliance Supplement. Wesley acknowledges that before the outsourcing of our financial aid processing, there was a breakdown in the seminary following policies, procedures, and controls, which allowed this error. The Seminary will review all policies and procedures related to this control and develop ways to strengthen these controls. Wesley will also complete a review of all active federal loans for the fiscal year 2022 to identify if there are further processing errors allowing loans to students without maintaining good standing or satisfactory academic progress to be eligible for Federal direct student loans. Wesley management will also implement quarterly testing of randomly selected student loan transactions. The testing will include the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. The results of this testing will be reviewed by the CFO and maintained by Wesley?s management. Status as of November 2022 Wesley Theological Seminary outsourced our financial aid processing in January 2022. The error found was processed by our internal Financial Aid Director before the outsourcing of financial aid. Wesley has reviewed our policies and procedures related to this issue. We will add to the policies and procedures that the CFO will also approve all appeals approved by the Financial Aid Committee for lack of a student?s adequate satisfactory academic progress. The CFO?s approval will also be maintained with the appeal records of the Financial Aid Committee. We completed the review of all students who received Federal financial aid in the fiscal year 2022. There were no other students with inadequate satisfactory academic progress other than the one previously identified by BDO. Our outsourced financial aid processor will ensure the review of satisfactory academic progress prior to processing a loan, as required in our policies and procedures. To verify ongoing compliance of our outsourced financial aid processor with our financial aid policies, procedures, and controls, we are adding a requirement of quarterly random testing of students? records for the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. Wesley management has completed the fiscal year 2023 first quarter review of random students? transactions, and we did not find any errors. The testing results were reviewed by the CFO and maintained by Wesley?s management.

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