Corrective Action Plans

Finding 372133 (2023-002)

Material Weakness 2023

WA

Matching / Level of Effort / Earmarking Material Weakness Reporting

Finding 2023‐002 Material weakness in internal controls over compliance for earmarking and material noncompliance for earmarking in the U.S. Refugee Admissions Program. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: The accounting team will work alongside the pro...

Finding 2023‐002 Material weakness in internal controls over compliance for earmarking and material noncompliance for earmarking in the U.S. Refugee Admissions Program. Contact Person(s): Nicholas Lee, Chief Financial Officer Corrective action planned: The accounting team will work alongside the program management to develop and maintain a client tracker. Monthly meetings will be established to review spend, and resolve any questions. The client tracker will be established for the entire FYE June 30, 2024, and completed by August 31, 2024. The meetings will be established prior to the FYE June 30, 2024. Anticipated completion date: August 31, 2024

View Audit 293446

Finding 372098 (2023-001)

Material Weakness 2023

Andrews Center

TX

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Summary: The Center was unable to provide records to support amounts reported for 2021 Total Revenue / Net Patient Charges, a part of the lost revenue calculation on PRF required reporting. The Reporting Period 4 PRF Report did not contain evidence of proper review and approval prior to subm...

Finding Summary: The Center was unable to provide records to support amounts reported for 2021 Total Revenue / Net Patient Charges, a part of the lost revenue calculation on PRF required reporting. The Reporting Period 4 PRF Report did not contain evidence of proper review and approval prior to submission. Responsible Individuals: Becki Mangum, Chief Financial Officer Corrective Action Plan: Management will ensure the following evidence is maintained for all required reports: review of all reports prior to submission, and documents to support all reported amounts. Anticipated Completion Date: Ongoing

View Audit 293381

Finding 372060 (2023-001)

Material Weakness 2023

Coker University

SC

Allowable Costs / Cost Principles Material Weakness Reporting

Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is currently implementing additional controls and procedures to ensure that all student roster files are reviewed, updated...

Enrollment Reporting Name of contact person responsible for Corrective Action Plan: Whitney Costner, Registrar Corrective Action Plan: We concur with the finding. The University is currently implementing additional controls and procedures to ensure that all student roster files are reviewed, updated, and submitted in accordance with applicable compliance requirements. Anticipated Completion Date: January 2024

View Audit 293336

Finding 371994 (2023-005)

Material Weakness 2023

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2023-005 Condition: During our review of internal controls and testing procedures, it was noted that no reconciliations could be provided. In addition, the Seminary does not have a quality assurance system in place. Planned Corrective Action: Within 1-2 weeks of each month's end, the...

Finding Number: 2023-005 Condition: During our review of internal controls and testing procedures, it was noted that no reconciliations could be provided. In addition, the Seminary does not have a quality assurance system in place. Planned Corrective Action: Within 1-2 weeks of each month's end, the Financial Aid Director requests a report from COD (US Department of Education Common Origination & Disbursement) for Direct Loans disbursed that month. That report is retrieved through EDConnect and reviewed. Financial Aid Director generates a report from Jenzabar Financial Aid system of Direct Loans disbursed for that month. The Financial Aid Director also retrieves a report of Direct Loans applied to students' accounts for that month from Business Office Senior Accountant. These three reports are then compared and reconciled for each month. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: Beginning 10/1/2023 (after first month of disbursement)

View Audit 293235

Finding 371993 (2023-004)

Material Weakness 2023

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2023-004 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the student's ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance Planned...

Finding Number: 2023-004 Condition: The Seminary did not maintain appropriate documentation to substantiate the allowable charges on the student's ledger account to identity whether credit balances were created and required additional documentation from the student to hold the credit balance Planned Corrective Action: Beginning with the Fall 2023 term, Title IV credit balances are no longer held past the 14 days with authorization from the student. The Financial Aid Director implemented a new policy where students cannot request that these funds are retained beyond 14 days. There is a shared list where the Business Office enters the date that the students’ credit balance was released to verify that process happens within 14 days. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 09/20/2023 (first day of Fall disbursement)

View Audit 293235

Finding 371991 (2023-002)

Material Weakness 2023

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness

Finding Number: 2023-002 Condition: Of the 19 students who received disbursements selected for testing, the Seminary did not notify any of the students or parents, as applicable, that received direct federal loans within the required 30 days. Planned Corrective Action: Directly after a students’ Dir...

Finding Number: 2023-002 Condition: Of the 19 students who received disbursements selected for testing, the Seminary did not notify any of the students or parents, as applicable, that received direct federal loans within the required 30 days. Planned Corrective Action: Directly after a students’ Direct Loan is disbursed, Financial Aid Director manually sends the loan disbursement notification email to the student (through the Jenzabar financial aid system), which specifies the amount that they borrowed for the term and the right to cancel the loan within 14 days by emailing the Financial Aid Office. This email is recorded in the Jenzabar Financial Aid system. The Financial Aid Director also created a spreadsheet to track Direct Loan disbursements and notifications each term. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 09/20/2023 (first day of Fall disbursement)

View Audit 293235

Finding 371989 (2023-003)

Material Weakness 2023

Garrett-Evangelical Theological Seminary

IL

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles

Finding Number: 2023-003 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has established a procedure to ensure that R2T4 c...

Finding Number: 2023-003 Condition: The Seminary did not have controls in place to identify and document the students who have withdrawn and the applicability of performing a return of Title IV funds. Planned Corrective Action: Financial Aid Director has established a procedure to ensure that R2T4 calculations are completed and any funds due to be returned are sent back to the Department of Education within 45 days of the date of the student's withdrawal. The Financial Aid Director created a listing to track all student withdrawals (including details of withdrawal). The Registrar sends an email to the Financial Aid Director notifying when a student has withdrawn from the institution, which gets entered onto the list. The Financial Aid Director set up the Department of Education's R2T4 calculator for the 2023-2024 academic year. R2T4 calculations are completed for any student withdrawn and if necessary, funds are returned to the Department of Education. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 09/05/2023 (beginning of Fall 2023 term)

View Audit 293235 Questioned Costs: $1

Finding 371918 (2023-005)

Material Weakness 2023

City of Albuquerque

NM

Reporting Subrecipient Monitoring Eligibility § 200.302 § 200.303

The City agrees with the finding. The Treasury Portal automatically fills in the amounts for revenue loss for 2022 with amounts reported in 2020. The Treasury portal has many flaws that would cause errors in reporting. In addition, the portal has changed every quarter, which makes it challenging to ...

The City agrees with the finding. The Treasury Portal automatically fills in the amounts for revenue loss for 2022 with amounts reported in 2020. The Treasury portal has many flaws that would cause errors in reporting. In addition, the portal has changed every quarter, which makes it challenging to report accurately. The City will implement controls to ensure that a second review is completed prior to certification of the report. Additionally, the Grant Administrator will work with department staff responsible for reporting and ensure that each report's supporting documentation is complete and ties to underlying subrecipient reports, the general ledger and grantor reports. All supporting documentation, along with a copy of the submitted report, will be stored in a central location to ensure that they are available for subsequent reviews and audits. This will be completed by June 30, 2024.

View Audit 293176

Finding 371917 (2023-004)

Material Weakness 2023

City of Albuquerque

NM

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

The City agrees with the finding. The City will ensure that the federal report preparers reconcile all entries to program limitations prior to having the report submitted for final certification. This will be complete by June 30, 2024.

View Audit 293176

Finding 371623 (2023-006)

Material Weakness 2023

Hitchcock Independent School District

TX

Internal Control / Segregation of Duties Material Weakness School Nutrition Programs

Corrective Action Plan: All borrowed cash has been transferred back to proper accounts. Journal entries and bank transfers shown above. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty ...

Corrective Action Plan: All borrowed cash has been transferred back to proper accounts. Journal entries and bank transfers shown above. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty separation in connection with the reconciliation process. Currently, the Finance Department consists of one Payroll/Benefits position, one Accounts Payable/Receivable Position, one Grants Specialist Position, and one Finance Director. In prior years, the Finance Department had two additional positions that have since been eliminated, causing position duties to be absorbed amongst the remaining staff. Anticipated Completion Date: March 29, 2024

View Audit 293147

Finding 371620 (2023-005)

Material Weakness 2023

Hitchcock Independent School District

TX

Allowable Costs / Cost Principles Cash Management Material Weakness

Corrective Action Plan: Reimbursement of Department of Agriculture cash has been completed for year-end 2022-2023. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty separation. Currently,...

Corrective Action Plan: Reimbursement of Department of Agriculture cash has been completed for year-end 2022-2023. District Administration will assess staffing needs to determine separation of duties and to determine additional staffing needs to meet the requirements of duty separation. Currently, the Finance Department consists of one Payroll/Benefits position, one Accounts Payable/Receivable Position, one Grants Specialist Position, and one Finance Director. In prior years, the Finance Department had two additional positions that have since been eliminated, causing position duties to be absorbed amongst the remaining staff. Journal postings to reimburse shown below. Anticipated Completion Date: March 29, 2024

View Audit 293147

Finding 371407 (2023-003)

Material Weakness 2023

Hope Haven, Inc.

IA

Reporting Material Weakness

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: Medicaid Cluster- Medical Assistance Program Federal Financial Assistance Listing #93.778 Compliance Requirement: Other- Preparation of Consolidated Schedule of Expenditures of Federal Awards Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal. As auditors, we were requested to draft the consolidated schedule of expenditures of federal awards. Responsible lndividuals:J Terry Meyer, CFO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the consolidated schedule of expenditures of federal awards and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the consolidated schedule of expenditures of federal awards and the accompanying notes to the consolidated schedule of expenditures of federal awards as a part of their single audit. We have designated a member of management to review the drafted consolidated schedule of expenditures of federal awards and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 293065

Finding 371382 (2023-002)

Material Weakness 2023

Southwestern Child Development Commission, Inc.

NC

Matching / Level of Effort / Earmarking Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2023-002 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCOMPLIANCE...

Finding 2023-002 - Employee Record Retention and Health and Safety Training Federal Program: CCDF Cluster: AL# 93.575 - Child Care and Development Block Grant AL# 93.596 - Child Care Mandatory and Matching Funds of the CCDF U.S. Department of Health and Human Services MATERIAL WEAKNESS NONCOMPLIANCE Special Tests and Provisions Name of Contact Person: Juanita GreggCorrective Action: • Upon hire and through the SWCDC onboarding process for new child care center employees, Center Directors will review the attached Health and Safety Training document as part of the orientation process. Tablets are available for those individuals who do not have access to laptops. • New teachers will be directed to contact the Learning and Development Director with questions upon registration to SWCDC’s online training system which holds all required Health and Safety Trainings and is approved by NC DCDEE. All courses are approved by DCDEE, meet hourly requirements and are CEU worthy. Electronic certificates are submitted to the individual electronically through a personal email address. The following link is a list of Health and Safety courses: H&S Training Course List • Upon completion of Health and Safety courses, the employee will document their completion on the appropriate SWCDC orientation documentation and submit to the Center Director via email. • The Center Director will be responsible for ensuring receipt of the certificate, maintain in the staff file, and then document accordingly for annual compliance monitoring. • As onboarding continues for the new employee, periodic monitoring from Direct Services Manager, Child Care Resource and Referral, and other identified individuals will review staff files and monitor timely completion and compliance for Health and Safety Trainings. We have hired a position into Workforce Development to provide this service and serve as a resource to our Center Directors. This individual will do spot checks for these trainings on-site. For those child care center employees who maintain in good standing with successful completion of Health and Safety Trainings, he/she will be eligible for incentive based awards quarterly. Such as: quarterly drawing for classroom supplies, gift cards, self-care resources, etc. • For those child care center employees who are challenged with successful completion, those individuals will be targeted to create an action plan to meet the requirements. Resulting in opportunities to discuss technology needs, limitations or content area concerns, or other areas of concern that administration may be unaware of at the time of hire. • SWCDC created Orientation Notebooks for each center director. These notebooks contain all SWCDC documents needed for successful onboarding and training for new staff. These notebooks contain the updated forms attached. During orientation, new center staff are now required to create an online learning account through ON24, which SWCDC manages. This training account gives new staff access to the H&S trainings they need, as well as, provides additional resources and access to other trainings not owned by SWCDC to complete the H&S requirements as well. • SWCDC Hired a Fidelity Coach through Workforce Development. While this is a new position for SWCDC, part of her job duties will be to randomly check employee files for H&S training completion. These random checks will be in conjunction with each center’s annual compliance visit. Completion Date: January 22, 2024

View Audit 293014

Finding 371379 (2023-007)

Material Weakness 2023

Culver Community School Corporation

IN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness § 200.303

FINDING 2023-007 Subject: COVID-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls to prevent, or detect and correct, noncompliance. Rec...

FINDING 2023-007 Subject: COVID-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls to prevent, or detect and correct, noncompliance. Recommendation We recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corporation will create and implement an effective system to prevent, or detect and correct, noncompliance. We will create an oversight or review process to obtain the required certified payrolls. Anticipated Completion Date: Completed as of January 2024

View Audit 293012

Finding 371373 (2023-006)

Material Weakness 2023

Culver Community School Corporation

IN

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some ...

FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some request did not agree with supporting documentation. Recommendation We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are submitted timely and supporting documentation is used and retained for reimbursement requests. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reporting – The Treasurer and Deputy Treasurer will review and approve all grant reporting with Komputrol reports and grant approval. All deadlines will be submitted prior to due dates. The Superintendent, Treasurer, Deputy-Treasurer and/or Grant Writer will review all grant reimbursement requests prior to submission for accuracy. Anticipated Completion Date: Completed March 2023 – February 2024 INDIANA STATE

View Audit 293012 Questioned Costs: $1

Finding 371370 (2023-005)

Material Weakness 2023

Culver Community School Corporation

IN

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

FINDING 2023-005 Subject: COVID-19 – Education Stabilization Fund – Equipment Summary of Finding: The School Corporation utilized Education Stabilization Funds to pay for equipment. The equipment was not included in the capital asset records. The capital asset listing provided did not identify which...

FINDING 2023-005 Subject: COVID-19 – Education Stabilization Fund – Equipment Summary of Finding: The School Corporation utilized Education Stabilization Funds to pay for equipment. The equipment was not included in the capital asset records. The capital asset listing provided did not identify which assets were purchased with federal dollars. Recommendation: We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure asset records include all the necessary information and new assets are added. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Our corporation has a company that updates our fixed assets every two years. Between the two years our Deputy-Treasurer with the assistance of the Treasurer will work in an excel document to track all additions/deletions, identification, location, etc. All assets regarding equipment will be identified if purchased with federal grant funds. Anticipated Completion Date: February 2024

View Audit 293012

Finding 371342 (2023-002)

Material Weakness 2023

Greencastle Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and...

FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and Email Address: 765-653-9771 Ext. 1010, kromer@greencastle.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure reports are supported by the financial records. Anticipated Completion Date: Immediately 2/8/2024

View Audit 293010

Finding 371240 (2023-001)

Material Weakness 2023

Milwaukee Institute of Art and Design, Inc.

WI

Reporting Special Tests & Provisions Student Financial Aid

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakn...

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-001 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and material weakness in internal control over compliance relating to special tests. Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for accurately and timely reporting significant data elements under the Campus- Level and Program-Level records within the National Student Loan Data System (NSLDS) that DOE considers high risk. Statement of Condition: Management implemented controls that specifically addressed the circumstances surrounding prior year finding 2022-001. Management's review of the enrollment reporting did not detect other errors on certain student data elements or timely reporting. Certain student records within the NSLDS were identified with inaccurate data elements and not timely reported. Questioned Costs: Questioned costs could not be determined. Context: 10 students were identified with inaccurate data elements and not timely reported out of a total of 25 students tested. Cause: The Institute’s internal control over compliance did not detect and correct the errors. The preparer incorrectly input the student's effective date and status into NSLDS resulting in inaccuracies in significant Campus- Level and Program-Level enrollment data elements that DOE considers high risk. Effect: The Institute incorrectly reported certain Campus-Level and Program-Level records in NSLDS which is information that DOE considers high risk and the Institute’s internal controls over compliance did not detect and correct the errors. Recommendation: We recommend management review policies and procedures surrounding enrollment reporting submissions to ensure the accuracy of data elements reported to DOE. A review performed by an appropriate individual separate from the preparer prior to the submission of the enrollment reports to NSLDS may improve the accuracy of enrollment reporting. Status: Completed February 2024 Corrective Action: Management agrees with the finding. Through internal investigation, it was determined that there was a procedural issue with the manual entry of two date fields which both need to be the same when submitted to National Student Clearinghouse (NSC). Human error during these manual checks caused one data field to be correct, and the other incorrect. This error has been fixed so that both fields will always be the same and accurate. We have also updated our enrollment reporting procedures to have the registrar log into NSLDS monthly to confirm that the prior month NSC status changes are properly recorded in NSLDS. Contact Jean Weimer Registrar 414-847-3272 jeanweimer@miad.edu Submitted Feb 23, 2024

View Audit 292954

Finding 371196 (2023-002)

Material Weakness 2023

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this finding. Caseworkers will be reminded of appropriate signatures needed within the application process. Training and refresher training on voice and telephonic signatures will be...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this finding. Caseworkers will be reminded of appropriate signatures needed within the application process. Training and refresher training on voice and telephonic signatures will be provided to Energy staff. Supervisors and/or Quality Assurance staff will continue to perform monthly second party reviews. Emphasis will be placed on forms requiring applicant signatures to ensure all signatures are secured and documented accordingly. Proposed Completion Date: The above procedures are currently in place and will be monitored on an ongoing basis.

View Audit 292883

Finding 371195 (2023-001)

Material Weakness 2023

Alamance County, North Carolina

NC

Eligibility Material Weakness Internal Control / Segregation of Duties

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this finding. Caseworkers will be reminded of appropriate documentation techniques and when IV-D referrals are necessary within the eligibility determination process. Supervisors and...

Name of Contact Person: Candice Gobble, DSS Director Corrective Action/Management’s Response: Management concurs with this finding. Caseworkers will be reminded of appropriate documentation techniques and when IV-D referrals are necessary within the eligibility determination process. Supervisors and/or Quality Assurance staff will continue to perform monthly second party reviews. Emphasis will be placed on documentation and IV-D referrals to ensure compliance with NC Medicaid policy. Proposed Completion Date: The above procedures are currently in place and will be monitored on an ongoing basis.

View Audit 292883

Finding 371164 (2023-001)

Material Weakness 2023

Detroit Public Schools Community District

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.430

Condition: The School District’s controls did not prevent or detect and correct, in a timely manner, an employee’s time being charged to the Special Education Cluster that did not have adequate documentation. Additionally, the School District’s controls did not prevent or detect and correct, in a ti...

Condition: The School District’s controls did not prevent or detect and correct, in a timely manner, an employee’s time being charged to the Special Education Cluster that did not have adequate documentation. Additionally, the School District’s controls did not prevent or detect and correct, in a timely manner, updates to an employee status upon termination for employees charged to the Special Education Cluster and the Education Stabilization Fund. Planned Corrective Action: The School District concurs with the audit finding. The District has worked to strengthen internal controls to eliminate errors. The District will review its internal controls and provide additional training to staff. The School District is in the process of filling a Project Manager role on the Payroll Team who will be responsible for reviewing employee terminations and identifying potential overpayments. Until the role is filled, the Senior Director of Payroll and CFO will review employee exits quarterly to identify any potential overpayments and move funds to the general fund. New procedures for employee exit were rolled out in July in an effort to improve timely exiting of employees. Contact person responsible for corrective action: Jeremy Vidito, Chief Financial Officer Anticipated Completion Date: June 30, 2024

View Audit 292791

Finding 371100 (2023-001)

Material Weakness 2023

Umatilla Morrow Head Start, Inc.

OR

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302

Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding o...

Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding of needs associated with this task. As the fiscal department moves forward, systems and tools have been implemented to ensure timely closing and accurate tracking of this process. UMHS will continue to utilize the checklists put in place last fiscal year to guide month-end processes and reconciliations. Fiscal Management will review, monthly, the completion of said duties and will address any issues with staff immediately. Ongoing training will be done to ensure all fiscal staff members understand their role and duties within the agency. Bank reconciliations will continue to be completed monthly. The Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee will review the information and approval will be documented. UMHS will focus on segregation of duties within the fiscal department and ensure proper documentation is maintained. Person(s) Responsible: Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee Timing for Implementation: Immediately and Ongoing Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding of needs associated with this task. As the fiscal department moves forward, systems and tools have been implemented to ensure timely closing and accurate tracking of this process. UMHS will continue to utilize the checklists put in place last fiscal year to guide month-end processes and reconciliations. Fiscal Management will review, monthly, the completion of said duties and will address any issues with staff immediately. Ongoing training will be done to ensure all fiscal staff members understand their role and duties within the agency. Bank reconciliations will continue to be completed monthly. The Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee will review the information and approval will be documented. UMHS will focus on segregation of duties within the fiscal department and ensure proper documentation is maintained. Person(s) Responsible: Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee Timing for Implementation: Immediately and Ongoing Reconciliations and Material Adjustments Corrective Action Plan Umatilla Morrow Head Start, Inc. (UMHS, Inc.) partnered with an independent accounting firm to streamline processes and develop templates for year-end closure. The agency used this opportunity to increase knowledge and understanding of needs associated with this task. As the fiscal department moves forward, systems and tools have been implemented to ensure timely closing and accurate tracking of this process. UMHS will continue to utilize the checklists put in place last fiscal year to guide month-end processes and reconciliations. Fiscal Management will review, monthly, the completion of said duties and will address any issues with staff immediately. Ongoing training will be done to ensure all fiscal staff members understand their role and duties within the agency. Bank reconciliations will continue to be completed monthly. The Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee will review the information and approval will be documented. UMHS will focus on segregation of duties within the fiscal department and ensure proper documentation is maintained. Person(s) Responsible: Executive Director, Director of Finance, Treasurer of the Board of Directors, or Other Designee Timing for Implementation: Immediately and Ongoing

View Audit 292742

Finding 371013 (2023-001)

Material Weakness 2023

Crane Elementary School District No. 13

AZ

Equipment & Real Property Management Material Weakness § 200.313

Finding Number: 2023-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Mercedes Villafana, Procurement Director and Kim Polyhronakis, Purchasing & Warehouse Coordinator Anticipated Completion Date: December 31, 2024 Pl...

Finding Number: 2023-001 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425U Contact Person: Mercedes Villafana, Procurement Director and Kim Polyhronakis, Purchasing & Warehouse Coordinator Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District does not believe that an internal control issue exists but does acknowledge that an error occurred while reviewing the capital project documentation. The purchasing and accounts payable departments will collaborate and review all of the capital expenditures to ensure that documentation is included in the review of the applicable capital asset reporting totals.

View Audit 292675

Finding 370982 (2023-002)

Material Weakness 2023

Mill Creek Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by the Assistant Superintendent without an oversight or review process in place to prevent, or detect and correct, errors. Furthermore, the reported data on two of the reports could not be traced back to records that accumulate or summarize the data; therefore, the accuracy and completeness of the reports could not be verified. Contact Person Responsible for Corrective Action: Jim Diagostino, Superintendent, and Lori Bennett, Treasurer Contact Phone Number: 317-539-9200 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The Superintendent, or designee, will prepare the annual data reports to be reported to the IDOE by using records that accumulate or summarize the data. Prior to the submission of the reports, the Treasurer will review the records and annual data report. The Treasurer will initial and date a hard copy of the report to ensure accuracy and completeness. Anticipated Completion Date: March 31, 2024

View Audit 292601

Finding 370968 (2023-002)

Material Weakness 2023

Dodgeville School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-002 - Material Adjustments (Prior Year Finding #2022-002)Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did n...

Finding #2023-002 - Material Adjustments (Prior Year Finding #2022-002)Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in the accounting system prior to the audit, a material weakness exists in the District's internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor.

View Audit 292599

Corrective Action Plans

Filters