Corrective Action Plans

Finding 45613 (2022-002)

Significant Deficiency 2022

NC

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

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the verification policies and added a supervisory review process and internal audit of verification records. Additional staff training will be provided to help te...

Name of Responsible Individual: Jenn Hall, Director of Financial Planning Corrective Action: The Financial Planning Office has reviewed the verification policies and added a supervisory review process and internal audit of verification records. Additional staff training will be provided to help team members identify potential instances of noncompliance. Anticipated Completion Date: December 31, 2022

View Audit 44558

Finding 45606 (2022-001)

None 2022

Fort Wayne Community Schools

IN

Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.326

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site we...

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site weekly where projects are occurring to determine if work was completed towards the project, tracking certified payrolls or notification of no work performed and reviewing to help ensure wages are equal to or in excess of the prevailing wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, the School Corporation will work toward ensuring the certified payrolls are obtained. Name of Contact Responsible for Corrective Action: Stefan Pittenger, Director of Fiscal Affairs, 260.467.2035. Anticipated Completion Date: June 30, 2023.

View Audit 52684

Finding 45555 (2022-004)

Material Weakness 2022

Independent School District No. 23

MN

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor an...

Finding 2022-004 Special Tests and Provisions Material Weakness in Internal Control over Compliance Finding Summary: In our testing of Special Tests and Provisions, it was identified that the District did not satisfy the requirements of 2 CFR 656.40 through 656.41. The District did not monitor and obtain certified payroll reports from contractors in a timely basis. Responsible Individuals: Terry Karger, Superintendent Corrective Action Plan: We recommend that management establish controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40769

Finding 45537 (2022-001)

None 2022

University of Dallas

TX

Student Financial Aid Questioned Costs Special Tests & Provisions

Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature b...

Summary: The University of Dallas contracted with Forvis to provide an opinion on the state of the University of Dallas compliance with the Single Audit standards. In providing such assessment the entity found that the institution was not in compliance with a matter that was not material in nature but need correction. The following is a Corrective Action Plan to address such deficiency. Reference Number 2022-001 Responsible Parties: James Huebner, UD Financial Aid and Marissa Darby, UD Registrar offices UD Financial Aid will request a copy of the Enrollment File Submission from the UD Registrar to ascertain that the appropriate formatting is performed from the UD Student Information System/Financial Aid Management System. (SIS/FAMS) Upon such assessment, UD Financial Aid in conjunction with UD Registrar will employ the expertise of the UD SIS/FAMS Systems Administrator, Blake Palmer, to ensure compliance with the file layout provided by the Third-Party Enrollment reporting agency the National Student Loan Clearinghouse. If such file layout cannot be corrected in the UD SIS/FAMS, then UD Financial Aid along with the UD SIS/FAMS Systems Administrator will report the specific error to the University?s ERP provider (Ellucian) for modification. To resolve the error while such modifications are being deployed the UD Financial Aid will employ the expertise of UD Institutional Effectiveness to edit such file to comply with the aforementioned format. UD Financial Aid will audit such records in the NSLDS system to ensure all data integrity end to end. The described process will be fully implemented by November 30, 2022. If the expertise of the University?s ERP provider (Ellucian) is needed to correct specific errors to execute a more automated process, the time frame may be extended to no later June 1st 2023.

View Audit 39996

Finding 45532 (2022-016)

Material Weakness 2022

Department of Human Services

HI

Matching / Level of Effort / Earmarking

Finding No. 2022 016: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Cond...

Finding No. 2022 016: Reporting (Material Weakness) Federal Agency: U.S. Department of Health and Human Services AL Number and Title: 93.558 and COVID 19 ? 93.558 ? Temporary Assistance for Needy Families Award Number and Award Year: 1601HITAN3, 2001HITANF, 2101HITANF, 2201HITANF, 2021G990228 Condition The Department achieved a two-parent work participation rate of 12.4%, which is below the federally mandated rate of 15.7%, calculated by subtracting the caseload reduction credit of 74.3% from the base 90.0%. Views of Responding Officials: The Department agrees with the finding and will implement corrective action; however, notes the following: Pursuant to 45 CFR 262.5, the Department submitted a letter to the Administration for Children and Families (?ACF?), dated November 21, 2022, to request consideration for reasonable cause for not meeting the fiscal year 2021 Two-Parent Work Participation Rate. The ACF confirmed receipt of the Department?s request on November 28, 2022. Determination and decision from ACF are currently pending. Corrective Action Taken or Planned: The work participation requirement under the Upfront Universal Engagement (UFUE), described in sections 17-656.1-8.4 and 17-794.1-36, Hawaii Administrative Rules, were reinstated effective June 2022. Applicants are required to fulfill the work participation requirements described in the rules, as a condition of Temporary Assistance for Needy Families (TANF) eligibility. The upfront work participation provides applicants with job readiness training, new or updated resume, and job search assistance. The upfront participation requirement has shown success in preparing parents/relative caregivers with work program engagement prior to June 2022 and the upfront participation requirements were waived because there was an increased need for financial assistance during the pandemic. In 2022, the TANF program office established quarterly collaborative meetings with the work program unit supervisors statewide. The meetings are structured with specific components: 1. Share information and resources from community-based organizations that service families with dependent children, 2. Provide program updates such as policy changes and projects, 3. Activities that involve collaboration amongst attendees (e.g., discussions on topics relating to TANF recipient families, staff who work directly with families, and program implementation); and 4. Summary of the collaborative activity and next steps. The quarterly meetings provide an avenue for the program office and unit supervisors to discuss challenges that work program staff encounter working with participants; to develop strategies on engaging new participants and re-engaging those who have been in the work program, particularly during this period of transition following the pandemic; and identify any needs that families may have that the work program is unable to provide. The quarterly collaborative meetings will continue in 2023 and will be conducted on an on-going basis. Expected Completion Date: On-going Responding Official: Catherine Scardino, Benefit, Employment, and Support Services Division Temporary Assistance for Needy Families Program Administrator

View Audit 51705

Finding 45502 (2022-004)

Significant Deficiency 2022

Detroit Housing Commission

MI

Questioned Costs HUD Housing Programs Cash Management

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residen...

Finding Number: 2022-004 Condition: Participant files selected for testing did not include complete information to support participant eligibility Planned Corrective Action: While the Detroit Housing Commission works towards implementing Rent Cafe, an electronic platform to allow applicants, residents, and Management the ability to streamline the continued occupancy and eligibility process, DHC will continue to utilize the manual application process with the following controls in place: 1. There will be ongoing training to support staff in Public Housing Rent Calculation. Within the designated training, Housing Specialists, Property Managers, Assistant Property Managers and Compliance Specialists will focus on correctly calculating subsidy for applicants and residents. Trainings will include but are not limited to properly identifying and verifying income, expenses, allowances, adjusted income, total tenant payment (TTP), utility standards, PHA payment and subsidy standards. 2. Regional Managers will conduct the first line of quality control file reviews. Upon Housing Specialist, Property Manager and Assistant Property Manager's completing Initial Eligibility, Annual and Interim recertifications, Regional Managers will review the proposed certification against the certification's checklist for approval. 3. The Compliance Department will conduct ongoing Quality Control File Reviews on a 10% sample selection of households to ensure timely completion and accuracy of ongoing participant rent determination. a. When deficiencies are identified during a Quality Control review, site staff will have 7 days to cure and upload the corrective file to SharePoint. b. The final quality control review will also include reconciliation for acceptance of the electronic file to PIC. 4 . To address the incorrect utility allowance amounts being utilized to calculate tenant rent, the following will occur: a. DHC's REM Department will work with DHC's IT Department of update the Utility Allowance tables in the housing's Yardi Software. Current utility allowances will be entered in the software's utility allowance table and will prepopulate based on the action type and effective date of the recertification. b. Site staff will include the printed utility allowance chart within the certification with the allowance amount provided clearly identified for review by the Regional Manager when conducting the first line of quality control file review. Contact person responsible for corrective action: Scharre Leslie, Operations Analyst & Compliance Manager Anticipated Completion Date: 6/30/2023

View Audit 45566 Questioned Costs: $1

Finding 45490 (2022-001)

None 2022

Goucher College

MD

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Finding 2022-001 Condition Condition: The change in student status for 2 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NS...

Finding 2022-001 Condition Condition: The change in student status for 2 of the 25 students tested was not reported to the National Student Loan Data Systems (NSLDS) within 30 days or included in a response to a roster file within 60 days. However, these students were ultimately reported to the NSLDS. Corrective Action Plan The Office of the Registrar will work with the National Student Clearinghouse to adjust the reporting schedule to align more closely with the Goucher College Academic Calendar. This alignment should bring late reporting to zero. The goal is to have no findings in 2023. Name of Contact Person Responsible for Corrective Action: Darlene Anderson, Registrar Anticipated Completion Date: By the end of Spring 2023 semester, May 2023

View Audit 49004

Finding 45488 (2022-002)

Significant Deficiency 2022

City of Downey

CA

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-002: Loan Continuing Compliance Requirements Noncompliance/Significant Deficiency Responsible: Jessica Flores, Economic Development and Housing Manager Management Response and Corrective Action The City began a implementation of a monitoring process for existing first-time homebuyer ...

Finding 2022-002: Loan Continuing Compliance Requirements Noncompliance/Significant Deficiency Responsible: Jessica Flores, Economic Development and Housing Manager Management Response and Corrective Action The City began a implementation of a monitoring process for existing first-time homebuyer outstanding loans, and is continues working on a process to review all loans. The City will complete implementation of a monitoring process in the following fiscal year. Proposed Completion Date: June 30, 2023

View Audit 46535

Finding 45483 (2022-003)

Significant Deficiency 2022

Union College

NE

Questioned Costs Reporting Significant Deficiency § 200.303

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be revie...

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Union College will ensure that all HEERF reports are reviewed by the VP for Financial Administration prior to submission. We will also ensure proper supporting documentation is retained and the necessary steps are followed as required. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller. Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY23 audit.

View Audit 46373

Finding 45475 (2022-004)

Significant Deficiency 2022

Union College

NE

Questioned Costs Student Financial Aid Significant Deficiency

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention docum...

2022-004 Perkins Promissory Notes - Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes or documentation deemed appropriate by the Department of Education is available for the Perkins loans that will be assigned to the Department of Education. The assignment process will be completed by June 30, 2023. The remaining loan files will then be reviewed. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. This review will be completed in FY24. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller Planned completion date for corrective action plan: FY24.

View Audit 46373

Finding 45395 (2022-002)

Material Weakness 2022

Edgerton Local School District

OH

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 39840

Finding 45389 (2022-005)

Significant Deficiency 2022

Northeastern Illinois University

IL

Matching / Level of Effort / Earmarking Reporting § 200.303

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requ...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requirements were submitted accurately and timely. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller's office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 6/30/2023

View Audit 39839

Finding 45388 (2022-006)

Significant Deficiency 2022

Northeastern Illinois University

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.303 § 200.441

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Inve...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Investigator in coordination with Grants and Contracts Office will frequently review expenditures charged to the grant and ensure expenses are allowable within federal requirements and grant agreement. In addition, the University already removed the questioned costs incorrectly charged to the grant. Contact person responsible for corrective action: Amie Jatta, Director of TRIO Student Support Services Anticipated Completion Date: 6/30/2023

View Audit 39839 Questioned Costs: $1

Finding 45387 (2022-007)

Significant Deficiency 2022

Northeastern Illinois University

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI team will consult with relevant units to submit accurate timesheets while waiting for official communication from the funder. MPIs will call a meeting within seven (7) business days after the NIH PO/GMS initial review of the carry-forward request. Circumstances of the current finding will be put in writing and saved in the grant files of our office as well as in the offices of GA, ORSP and HR. Contact person responsible for corrective action: Christina Ciercierski, Principal Investigator of CHICAGO CHEC Anticipated Completion Date: 3/21/2023

View Audit 39839

Finding 45369 (2022-002)

Material Weakness 2022

Madonna University

MI

Questioned Costs Student Financial Aid Subrecipient Monitoring

Finding Number: 2022-002 (repeat finding) Condition: The student status changes for certain students with status changes were not reported accurately and/or within 60 days. Additionally, certain students were reported within correct effective dates. Planned Corrective Action: Enrollment Services is ...

Finding Number: 2022-002 (repeat finding) Condition: The student status changes for certain students with status changes were not reported accurately and/or within 60 days. Additionally, certain students were reported within correct effective dates. Planned Corrective Action: Enrollment Services is working with IT on an error report and ongoing review process to identify reporting errors for timely correction. Contact person responsible for corrective action: Dina DuBuis, Assistant Vice President, Enrollment Services and Registrar Anticipated Completion Date: February 1st, 2023

View Audit 50091

Finding 45368 (2022-003)

Significant Deficiency 2022

Madonna University

MI

Student Financial Aid Eligibility Significant Deficiency

Finding Number: 2022-003 Condition: The University could not provide records to substantiate that the relevant criteria was complied with by the University in all cases. Planned Corrective Action: Train faculty to preserve and provide documentation related to reported last dates of attendance. This ...

Finding Number: 2022-003 Condition: The University could not provide records to substantiate that the relevant criteria was complied with by the University in all cases. Planned Corrective Action: Train faculty to preserve and provide documentation related to reported last dates of attendance. This will be stored in the university?s enterprise document management system. Contact person responsible for corrective action: Dina DuBuis, Ann Elinski Anticipated Completion Date: February 15, 2023

View Audit 50091

Finding 45354 (2022-004)

Significant Deficiency 2022

Lawrence Technological University

MI

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Finding Number: 2022-004 Condition: Of the 40 students tested for NSLDS Enrollment Reporting, the University: -For 3 students, reported the status change with incorrect effective dates -For 2 students, re...

Finding Number: 2022-004 Condition: Of the 40 students tested for NSLDS Enrollment Reporting, the University: -For 3 students, reported the status change with incorrect effective dates -For 2 students, reported the status change to NSLDS in an untimely manner Planned corrective Action: The new person hired as the Assistant Registrar for Special Programs and Compliance was officially hired on January 11, 2022. She has gone through training for both NSC and NSLDS. She is and will continue to work closely with Financial Aid related to status change dates and reporting data to the NSLDS. She is responsible for dealing with NSLDS error reports. Contact person responsible for corrective action: Noreen Ferguson, University Registrar Anticipated Completion Date: June 30, 2022. The responsibilities of this position are completed. There will be ongoing training as training sessions become available either through NSC or NSLDS.

View Audit 47561

Finding 45353 (2022-003)

Material Weakness 2022

Lawrence Technological University

MI

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Finding Number: 2022-003 Condition: Of the 21 students selected for Return to Title IV testing, the University: -For 4 of the students, utilized inappropriate withdrawal dates -For 2 of the students, inac...

Finding Number: 2022-003 Condition: Of the 21 students selected for Return to Title IV testing, the University: -For 4 of the students, utilized inappropriate withdrawal dates -For 2 of the students, inaccurately calculated returns -For 5 of the students, returned funds in an untimely manner -For 1 of the students, student authorization wasn?t obtained prior to crediting account for post-withdrawal disbursement Planned corrective Action: One Stop Center staff were retrained on September 7th on the process of backdating a drop/withdraw to the appropriate date. This training will continue to be ongoing to be sure they are aware and understand the importance of the backdating being accurate. An error report has been created that can identify if the last date of attendance is equal to the date the transaction took place. If students appear on this report further investigations will be done to determine if it is the accurate date to use. R2T4 calculations are always processed on students who withdraw without regard to percentage of time attended. The staff will continue to process R2T4 in Banner for withdrawn students who receive federal aid, with a secondary calculation using the COD online R2T4 calculator to confirm outcomes. The student found regarding post-withdrawal was an oversight. Notification letters will be mailed to students who are eligible for the Post Withdrawal disbursements requesting the student acceptance of offered aid. This area will also become a review item in our process to review R2T4 calculations weekly. Contact person responsible for corrective action: Noreen Ferguson, University Registrar Anticipated Completion Date: September 7, 2022. The error report is already developed and in use. The additional training will be ongoing.

View Audit 47561 Questioned Costs: $1

Finding 45346 (2022-001)

Significant Deficiency 2022

Heart of West Michigan United Way

MI

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303

Finding Number: 2022-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The corrective action plan in response to Finding 2021-001 was implemented on September 22, 2022; and therefore the fiscal year ended June 30, 2022 was complete...

Finding Number: 2022-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The corrective action plan in response to Finding 2021-001 was implemented on September 22, 2022; and therefore the fiscal year ended June 30, 2022 was complete before implementation of the corrective action plan, which is as follows: Case Managers, Quality Review and Agency Managers can see supporting documentation and review cases in real time. All cases are processed by Case Managers, who consult with Agency Managers on questions, and 100 percent of cases are quality reviewed by a team from CLA (an outsourced professional services firm specializing in grants management) prior to processing payment. As Heart of West Michigan United Way receives MSHDA written guidance updates, we continue to hold twice-weekly meetings with CERA Agency Managers to discuss the frequent changes to the MSHDA guidance in order to gain a full understanding of the program requirements and regulations. Information is then disseminated to Case Managers. We will continue to hold regular trainings for CERA Case Managers to ensure consistency in approach and understanding of required documentation and proper assistance calculation. CLA continues to conduct a quality review check of 100 percent of applications to enhance internal controls and oversight. Additionally, the CERA Program Manager completes random checks of assistance calculations and payments. Contact person responsible for corrective action: Gail Montgomery, Vice President of Finance Anticipated Completion Date: September 23, 2022

View Audit 44676 Questioned Costs: $1

Finding 45342 (2022-001)

Material Weakness 2022

County of Cumberland

NC

Subrecipient Monitoring Eligibility Material Weakness

Finding 2022-001 Name of Contact Person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: After approval of the disbursement, a 2nd party QA check will be completed and documented in the file by a lead or supervisor. This review will sati...

Finding 2022-001 Name of Contact Person: Vivian Tookes, DSS Division Director for Economic Services and DSS Director when appointed. Corrective Action: After approval of the disbursement, a 2nd party QA check will be completed and documented in the file by a lead or supervisor. This review will satisfy the requirement in the control documents that every case will have a 2nd party review prior to monies being distributed. Proposed Completion Date: February 28, 2023

View Audit 44675

Finding 45326 (2022-006)

Material Weakness 2022

Scott County School District 1

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding; we were unaware of the Wage Rate requirement component of the grant. Description of Corrective Action Plan: Th...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding; we were unaware of the Wage Rate requirement component of the grant. Description of Corrective Action Plan: There are no construction projects left to be completed out of the COVID ? 19 Education Stabilization Funds; However the corporation sign contracts and verify payrolls on any future Federal Grants that may include construction (labor) projects. Anticipated Completion Date: August 1, 2023

View Audit 44672

Finding 45325 (2022-005)

Material Weakness 2022

Scott County School District 1

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.327 § 200.333

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The school corporation will implement internal controls to prepare, revi...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The school corporation will implement internal controls to prepare, review and retain reports. The stated reporting was completed by both the Corporation Treasurer and Federal Programs Director, but the records were not initialed to show completion and review. Supporting documents will be kept as evidence of the data. Anticipated Completion Date: August 1, 2023

View Audit 44672

Finding 45322 (2022-003)

Material Weakness 2022

Scott County School District 1

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Dr Ryan Herald, Principal and High school guidance department. Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Evidence will be obtained to support withdraw of student and a second emp...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Dr Ryan Herald, Principal and High school guidance department. Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Evidence will be obtained to support withdraw of student and a second employee will sign the supporting documentation verifying the removal of the student is warranted. Anticipated Completion Date: As students withdraw, will begin with the start of the 2023-2024 school year, August 1 2023.

View Audit 44672

Finding 45315 (2022-003)

Material Weakness 2022

Montgomery County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal c...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal controls. Anticipated Completion Date: 09/2023

View Audit 40738

Finding 45314 (2022-006)

Material Weakness 2022

Montgomery County

IN

Subrecipient Monitoring Period of Performance Questioned Costs § 200.1 § 200.211 § 200.303 § 200.458

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managi...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managing grants to see if any ALN changes. If so, new grant fund will be created. Anticipated Completion Date: 08/2023

View Audit 40738 Questioned Costs: $1

Corrective Action Plans

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