Corrective Action Plans

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a. Material Weakness - Paid Lunch Equity (NSLP) The District did not calculate its average paid lunch pricing requirement for the fiscal year ended June 30, 2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the calculation pr...
a. Material Weakness - Paid Lunch Equity (NSLP) The District did not calculate its average paid lunch pricing requirement for the fiscal year ended June 30, 2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the calculation process for paid lunch pricing. c. The Business Manager along with the Elementary Principal will ensure this process is complete in June 2024.
a. Material Weakness-Verification of Free and Reduced Price Applications The District did not select or verify a sample of applications that it approved for free and reduced price meals during 2022-2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Depa...
a. Material Weakness-Verification of Free and Reduced Price Applications The District did not select or verify a sample of applications that it approved for free and reduced price meals during 2022-2023. b. LCSD7 Plan of Action - New staff hired in July of 2023 has received training from Oregon Department of Education on the verification of application process. In January the District received a waiver and now can offer every student free meals. c. The Business Manager along with the Elementary Principal will ensure this process is complete in June 2024.
Finding Number: 2023-002 Condition: SOMC Medical Care Foundation, Inc. (MCF) received $1.28M of ARP funding during period 4. As the recipient entity, MCF used the ARP funding in accordance with the terms and conditions, however the reporting on the use of MCF's ARP distributions was not properly c...
Finding Number: 2023-002 Condition: SOMC Medical Care Foundation, Inc. (MCF) received $1.28M of ARP funding during period 4. As the recipient entity, MCF used the ARP funding in accordance with the terms and conditions, however the reporting on the use of MCF's ARP distributions was not properly completed. The parent company, Southern Ohio Medical Center, completed a consolidated period 4 report, which is appropriate based on the reporting requirements, however the expenses that were reported for the use of the $1.28M received by MCF were expenses of the parent company, not expenses of MCF. Planned Corrective Action: The Management of Southern Ohio Medical Center (SOMC) and its subsidiaries are committed to complying with all terms, conditions, and reporting requirements related to funds received. Management will carefully read and follow all notices relating to reporting requirements and terms and conditions for each type of future funds awarded, paying particular attention to requirements as they pertain to Parent and Subsidiary reporting. In addition, SOMC will ensure that any and all updated guidance provided after the receipt of funds are reviewed and included in the application of used funds. Although SOMC incorrectly reported the use funds received for the subsidiary MCF on the consolidated period 4 report, it is important to note that the ARP funds were used and applied to more than $1.3m of lost revenue during the expense and lost revenue period. SOMC Management cannot amend the period 4 report to reflect this, but Management has updated the detailed internal records identifying the use of funds by applying $1.28m of MCF lost revenue to use of funds for the appropriate periods. Contact person responsible for corrective action: Kara Plummer, CFO Anticipated Completion Date: 3/31/2024
Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...
Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Federal Awards: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-002 Federal Program: (per Finding) Student Financial Aid Cluster Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report the website (URL) to the Department of Education that explains where students can obtain information concerning the outside organization that is processing refunds for the institution. This is published in the cash management contracts database. The URL noted above was not reported to the Department of Education for publication in the cash management contracts database. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure the URL is reported to the Department of Education for publication in the Cash Management contracts database. Additionally, we recommend the College review reporting requirements and processes to ensure any new requirements are addressed in a timely fashion. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). On February 15, 2024 HACC filed its contract URL with the Department of Education per 34 CFR 668.164(e)(2)(viii). HACC will ensure that we review our reporting requirements and processes annually to ensure that any new requirements are addressed in a timely fashion. HACC has subscribed to any 34 CFR updates to be made aware of any new requirements, which will allow us to update our policies, procedures and task lists to ensure compliance going forward. Anticipated Completion Date: 3/15/2024 Name(s) and Title(s) of contact person(s) responsible for correction action: Dawn K Mull Director, Finance and Assistant Controller
Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are ...
Friday, March 15, 2024 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the June 30, 2023 audit report dated March 15, 2024 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding) U.S. Department of Education Audit Period: July 1, 2022 – June 30, 2023 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants 804 Wayne Avenue Chambersburg, Pennsylvania Finding Type: (per Finding) Student Financial Aid Cluster: Material Weakness in internal Controls over Compliance and NonCompliance Internal Control Type: (please choose the type per the finding) o Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2023-001 Federal Program: (per Finding) Student Financial Aid Cluster: Compliance Requirement: (per Finding) Reporting Audit Finding Title/Statement of Condition: (copy from audit findings documentation) Institutions are required to report enrollment information under the Pell grant and the Direct loan programs via the National Student Loan Data System (NSLDS). Two student’s enrollment changes were not properly reported to NSLDS and this was not initially addressed by the College. Seven student’s enrollment changes were not timely reported. These students were enrolled during the Spring 2023 semester and the changes were not reported to NSLDS until September 2023, beyond the 60-day reporting requirement. Auditor Recommendation: (copy from audit findings documentation) We recommend that the College ensure all error reports are reviewed and followed up on timely to ensure students information is being properly reported to NSLDS. Additionally, we recommend the college review its policies and procedures and training processes to ensure reporting is happening in a timely manner. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). 1) The College will correct the enrollment discrepancies that were reported/uncovered in the audit process. 2) The College will review its existing reporting process for enrollment to the National Clearinghouse. 3) The College will regularly cross reference National Clearinghouse reporting to ensure accurate transfer into NSLDS. 4) The College will address any issues with NSLDS reporting carryover/transfer with NSLDS staff support. Anticipated Completion Date: Corrections to the students’ enrollment errors will be addressed by March 31, 2024. Name(s) and Title(s) of contact person(s) responsible for correction action: Tim Barshinger, Assistant Vice-president of Student Enrollment Services
2023-001 Special Reporting – Fiscal Operations Report and Application to Participate (FISAP) (Material Weakness) Criteria: As a Campus-Based Program participant, the College is required to submit an accurate FISAP yearly by October 1. The information reported on the FISAP is used to determine the s...
2023-001 Special Reporting – Fiscal Operations Report and Application to Participate (FISAP) (Material Weakness) Criteria: As a Campus-Based Program participant, the College is required to submit an accurate FISAP yearly by October 1. The information reported on the FISAP is used to determine the school’s Campus Based Program funding for the upcoming award year as well as report Campus‑Based Program expenditures for the prior award year. The College is required to submit a Fiscal Operations Report plus other information required; the information must be accurate and shall be submitted on the form at the time specified, 34 CFR 674.19(d)(2). Condition: During our review of the College’s FISAP it was determined that tuition and fee revenue was overstated and Pell amount reported was understated. Action Taken: We concur with this finding. Staff made a “change request” to the US Department of Education (USDOE) to adjust the FISAP. Once the “change request” was approved by the USDOE, we edited the FISAP report to appropriately reflect the audited numbers. It is important to note that the FISAP is due by September 30th, and the USDOE allows institutions until December 15th to adjust the figures. Our audited financial statements are due no later than September 30th, which normally allows time to ensure that the figures on the FISAP are reconciled to the ones on the audited financial statements. Nevertheless, if the audited statements are not completed by the September 30th deadline, we will make sure that any adjusting entries to the FISAP are made by the final date of December 15th. Responsible Party: Lola Kennedy, Senior Director of Financial Aid Point of Contact: Lola Kennedy, Senior Director of Financial Aid (lkennedy@columbiasc.edu) Expected date of correction: February 2024
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs. Leticia Gonzalez, Director o...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Section 8 Housing Choice Vouchers and Emergency Housing Vouchers programs. Leticia Gonzalez, Director of Client Services, will be responsible to implement this corrective action by June 30, 2024.
View Audit 297792 Questioned Costs: $1
To address the specific points highlighted in your recommendation we will: 1. Insert Prevailing Wage Clauses - We will work closely with our legal and procurement teams to incorporate prevailing wage clauses consistently in all relevant contracts. This will be a standard practice for any construct...
To address the specific points highlighted in your recommendation we will: 1. Insert Prevailing Wage Clauses - We will work closely with our legal and procurement teams to incorporate prevailing wage clauses consistently in all relevant contracts. This will be a standard practice for any construction project that involves federal awards. 2. Effective Monitoring Process - We acknowledge the importance of a rigorous monitoring process. To this end, we will develop and implement a comprehensive system to monitor compliance with contractual obligations, including regular checks to ensure that federal wage rates and fringes are met. This monitoring process will involve thorough reviews of weekly certified payroll reports submitted by contractors and subcontractors. 3. Work Site Compliance - Recognizing the significance of visible compliance, we will mandate the posting of all relevant items, such as wage rates and project details, at prominent locations on the work site. This measure aims to enhance transparency and serves as a tangible demonstration of our commitment to Davis-Bacon Act compliance. We understand the critical nature of adhering to federal regulations and appreciate your guidance in strengthening our internal controls. We will initiate these changes promptly, ensuring that they are integrated into our standard operating procedures for all future construction projects involving federal awards. Additionally, we welcome any further guidance or collaboration in this regard and are open to periodic reviews to ensure ongoing compliance. Our commitment to upholding the principles of the Davis-Bacon Act aligns with our dedication to transparent and ethical practices. Thank you once again for your valuable recommendations, and we look forward to implementing these measures in collaboration with your guidance.
Due to staff turnover and key vacant positions, we were unable to locate supporting documentation. For all federal expenditure reports, the supporting documentation will now be kept on file for a minimum of three years.
Due to staff turnover and key vacant positions, we were unable to locate supporting documentation. For all federal expenditure reports, the supporting documentation will now be kept on file for a minimum of three years.
The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing ...
The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing wage and fringes are being paid as it relates to the prevailing wages for our area. 2. Detailed record keeping of required documents from contractors and subcontractors. 3. Apprenticeship program documents maintained when appropriate. 4. Certified weekly payroll reports reviewed and submitted in a timely manner. 5. Necessary and complete signage at the worksite related to Davis-Bacon and the applicable wage determination.
The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing ...
The Olustee-Eldorado Public School, being made aware of the requirements of the Davis-Bacon Act, will make sure the following steps are completed in a timely manner for any actions which might be deemed construction in the future that are funded with federal wages: 1. Documentation that prevailing wage and fringes are being paid as it relates to the prevailing wages for our area. 2. Detailed record keeping of required documents from contractors and subcontractors. 3. Apprenticeship program documents maintained when appropriate. 4. Certified weekly payroll reports reviewed and submitted in a timely manner. 5. Necessary and complete signage at the worksite related to Davis-Bacon and the applicable wage determination.
Finding Summary: Various discrepancies were noted in the National Student Loan Data System. Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: We have worked to implement a process to quickly update student enrollment status in all financial aid systems to ensur...
Finding Summary: Various discrepancies were noted in the National Student Loan Data System. Responsible Individuals: Alicia Smith, Director of Financial Aid Corrective Action Plan: We have worked to implement a process to quickly update student enrollment status in all financial aid systems to ensure proper reporting. Anticipated Completion Date: July 1, 2024
FINDING 2023-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that wou...
FINDING 2023-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. During the audit period, the School Corporation submitted two Title I Applications using the prior year’s Real Time Report data. The October 2021 Real Time Report used for the 2022-2023 Title I Application was not available for review to ensure compliance with the grant’s eligibility requirement. Contact Person Responsible for Corrective Action: Amanda Knipper Contact Phone Number and Email Address: 574-457-3188 x 1376, aknipper@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Real Time Report data is pulled by Data Exchange directly from the School Corporation’s student management software system. The School Corporation will put a system in place to ensure that all student data within the student software system is accurate to ensure correct reporting of the Real Time data. The Grant Coordinator will review the Real Time report before submission with the information housed in the student management software and a second person will review the data for accuracy. An internal sign-off form will be created and implemented to document the secondary review of the report data. The Superintendent and the Treasurer will both sign off on the data digitally during the certification period as determined by IDOE. Anticipated Completion Date: The projected date of completion is August 2024.
FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, th...
FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. Vendor claims were prepared by the Deputy Treasurer or Grant Coordinator and reviewed by the Corporation Treasurer to ensure compliance with allowable costs / cost principles compliance requirement. However, this review was not documented for 11 out of the 40 vendor claims tested. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.
FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective sy...
FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting, material noncompliance. The free and reduced-price applications were processed by one employee and updated within the software without an oversight or review process in place to ensure accuracy. Additionally, one employee uploaded the Direct Certification reports from the state into the software system without a documented oversight or review process in place to ensure directly certified students were properly processed. One employee at the School Corporation submitted meal reimbursement claim reports on a monthly basis with no review or oversight process in place to ensure the reports were properly and timely submitted. Contact Person Responsible for Corrective Action: Jessica Murray Contact Phone Number and Email Address: 574-457-3188 x 3234, jmurray@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The meal reimbursement claim reports will be prepared by the Food Service Director and reviewed and verified by the Treasurer prior to submission. The Food Service Director will submit the reports and the Treasurer will review the submitted reports to verify accuracy in submission. An internal sign-off form will be created and implemented to document the secondary review of the report data. The direct certification lists will be downloaded monthly by the Food Service Director and uploaded into the software system. A secondary person will review the data following upload into the software system to ensure data was uploaded correctly and that direct certified students were correctly processed. An internal sign-off form will be created and implemented to document the secondary review of the upload data. The free and reduced-price applications will be processed by the Food Service Director. The Treasurer will review each application to ensure it has been accurately processed and will sign off on each application to indicate completion of the secondary review. Anticipated Completion Date: The projected date of completion is August 2024.
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.
FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Correcti...
FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board has already taken action and approved an additional staff member to the Food Service Department to ensure segregation of duties. By adding the Food Service Administration Assistant to the department, their role will add a level of review to ensure compliance with Direct Certification eligibility status for students that are uploaded by the Assistant Food Service Director. The review will ensure that the upload of data is correct and complete. The duties of the added position with also include a review of monthly reporting of Sponsorship Claims, prepared by the Food Service Director prior to submission to the Indiana Department of Education (IDOE). Anticipated Completion Date: June 30, 2024
FINDING 2023-005 Finding Subject: Covid-19 Education Stabilization Fund- Equipment Summary of Finding: A property record or capital asset listing which would include the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition da...
FINDING 2023-005 Finding Subject: Covid-19 Education Stabilization Fund- Equipment Summary of Finding: A property record or capital asset listing which would include the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and use and condition of the property is to be maintained for assets purchased that exceed the School Corporation's capitalization threshold. The School Corporation maintained a detailed listing of capital assets; however, the asset records provided for audit did not reflect all additions of equipment paid for with the School Corporation’s Education Stabilization Fund award. Twenty-three pieces of equipment, totaling $248,202, were purchased during the audit period, all of which were selected for testing. Sixteen of the pieces of equipment, totaling $133,353, were not added to the listing of capital assets. In addition, the seven pieces of equipment added to the listing did not include all the required information. The missing information included the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, and the use and condition of the property. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning June 2024 the School Corporation will have a detailed Capital Assets Ledger with any piece of equipment exceeding the amount of $5000.00. The School Corporation is working with an Asset’s Management company to ensure the Capital Assets Ledger is correct and up to date. We will ensure all items that exceed the threshold will be included, as well as, detailed information including the grant program number that items were purchased from. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the June 30, 2024 to create a Capital Assets Ledger.
FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report 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 effecti...
FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report 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 an annual data report 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. The School Corporation was required to submit six annual data reports during the audit period. None of the annual data reports were submitted. Upon inquiry of the School Corporation to determine why the reports were not submitted, the School Corporation explained they had interpreted the reports to be final reports submitted upon completion of the grant not annual reports of expenditures. Reimbursement Requests To gain an understanding of how the School Corporation spent their Education Stabilization Fund award, all reimbursement requests submitted to the Indiana Department of Education (IDOE) were requested. Five of the ten reimbursement requests submitted to IDOE could not be located. As such, we determined reimbursement requests for the audit period should be further tested. The School Corporation’s process was to complete reimbursement requests on a periodic basis to obtain reimbursement for expenditures paid. Although the reimbursement requests were prepared by the Treasurer utilizing various ledger reports and were reviewed by a second knowledgeable employee; the process did not prevent, or detect and correct, errors. Of the ten reimbursement requests received, as noted above, five could not be provided for audit. Therefore, we were unable to substantiate the expenses reimbursed by those requests or if the requests were mathematically accurate or fairly presented. The remaining five reimbursement requests were tested without issue. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 SOUTH CENTRAL COMMUNITY SCHOOL CORPORATION 9808 S 600 W Union Mills, IN 46382 219-767-2263 or 219-733-2311 Fax 219-767-2260 INDIANA STATE BOARD OF ACCOUNTS 34 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the Business Manager will submit Annual Data Reports for any Federal Grant issued when stated in the Grant contract. The Annual Data Report will be reviewed by the Superintendent for accuracy. Also, the Business Manager will request reimbursement timelier for Federal Grants collecting supporting documentation to ensure correct amounts are being requested. Documentation will be maintained with a copy of the submitted reimbursement requests to provide support for the amounts being requested. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 for any Federal Grant reimbursement.
EINPING 2023-004 Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbe...
EINPING 2023-004 Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Qualified Opinion Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly payroll reports certifications from a construction company for a building project. Context: The School Corporation expended $324,887 during the audit period on an HVAC project was charged to the ESSER Ill grant award (84.425U). The construction contract did not include a Davis-Bacon clause prescribing federal wage rate requirements required for construction contracts. The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from the construction company and its subcontractors, as applicable, for the construction project to verify prevailing wages were being paid during the project period. Therefore, no review was performed by management to ensure that pay rates complied with the federal wage rate requirements. The construction payments represented approximately 52% of the Education Stabilization Fund disbursements reported on the SEFA for the period under audit. Views of Responsible Officials and Planned Corrective Actjons: Management agrees with the finding and will take the following corrective action: In the future, all contracts with vendors that include labor will be required to include the Davis Bacon wage rate requirement in the contract if federal funds are being used for the project. Responsible party and timeUne for completion: Dr. Gib Crimmins Immediately
FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@s...
FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The current treasurer will oversee all claims, disbursements, and reporting for any given project. This will be the added layer of internal controls needed when working with a grant administrator, as was done with the most recent BRIC program. Anticipated Completion Date: March 2024
FINDING 2023‐004 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Federal reporting lacked internal controls, resulting in errors on federal reporting. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐88...
FINDING 2023‐004 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Federal reporting lacked internal controls, resulting in errors on federal reporting. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Internal controls will be added to each federal report that is submitted. They will be reviewed by a second staff member, indicated by a signature and date. Accounting expense reports and any other supporting documentation used to complete the reports will be kept internally with the reports and used by the reviewer to verify the accuracy of the reports. Anticipated Completion Date: March 2024
March 21, 2024 U.S. Department of Education Washington, D.C. Unified School District No. 321 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Audit period: Year ended June 30, 2023 Th...
March 21, 2024 U.S. Department of Education Washington, D.C. Unified School District No. 321 respectfully submits the following corrective action plan for the year ended June 30, 2023. SSC CPAs, P.A. 3025 Cortland Circle, Suite 201 Salina, Kansas 67401 Audit period: Year ended June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section I of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS-FINANCIAL STATEMENT AUDIT 2023-001 Internal Controls over Financial Statement Presentation (Material Weakness) Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure conformity with the regulatory basis of accounting. Action Taken (Unaudited): Management plans to review the financial reporting process and implement appropriate internal controls over financial reporting to ensure conformity with the regulatory basis of accounting. Contact Name – Kristy Dyche Expected Completion Date - 06/30/2024 2023-002 Internal Controls over Adjustments to Expenditures (Material Weakness) Recommendation: The Board of Education and management should review the process of moving expenditures between funds so that negative (credit) balances are not reported in general ledger accounts. Adjustments to expenditure accounts in the general ledger should be supported by proper documentation and allocation of expenditures. Action Taken (Unaudited): Management plans to review the process of moving expenditures and develop appropriate internal controls to ensure adjustments to expenditure accounts in the general ledger are supported by proper documentation. Contact Name – Kristy Dyche Expected Completion Date - 06/30/2024 2023-003 Internal Controls over Compliance with Kansas Statutes (Significant Deficiency) Recommendation: The Board of Education and management should review the expenditures in funds to ensure that no indebtedness is created in excess of budget limits. Action Taken (Unaudited): Management plans to review the process or tracking expenditures and develop appropriate internal controls to ensure that no indebtedness is created in excess of budget limits in budgeted funds. FINDINGS-FEDERAL AWARD PROGRAMS AUDIT 2023-004 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S. Department of Education Program Names: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555 and 10.559 Award Period: June 30, 2023 Recommendation: The Board of Education and management should review the financial reporting process. Once this review is complete, the District should then perform a risk assessment to determine the best way to implement appropriate internal controls over financial reporting to ensure that the District prepares the schedule conformity with Uniform Guidance. Action Taken (Unaudited): Management plans to develop proper written policies and procedures for the internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance. Contact Name – Kristy Dyche Expected Completion Date - 06/30/2024 If the U.S. Department of Education has questions regarding this plan, please call Kristy Dyche at 785-437-2254. Sincerely yours, Kristy Dyche Board Clerk Unified School District No. 321
FINDING 2023-004 Finding Subject: COVID 19 - Education Stabilization Fund - Reporting Summary of Finding: The School Corporation failed, due to the lack of internal controls, to ensure that the ESSER annual data reports were complete and accurate prior to submission and that the reports had sufficie...
FINDING 2023-004 Finding Subject: COVID 19 - Education Stabilization Fund - Reporting Summary of Finding: The School Corporation failed, due to the lack of internal controls, to ensure that the ESSER annual data reports were complete and accurate prior to submission and that the reports had sufficient oversight to prevent, or detect and correct, errors. Contact Person Responsible for Corrective Action: Carla Gambill Contact Phone Number and Email Address: 812-847-6020 ext. 1004 cgambill@lssc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of School Finance 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 Superintendent, or his or her designee, will review the records and annual data report. The Director of School Finance and the Superintendent, or his or her designee, will initial and date a hard copy of the report to ensure accuracy and completeness. Anticipated Completion Date: This Corrective Action Plan will be put in effect April 2024 or when the next annual data reports are prepared.
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