Corrective Action Plans

Finding 384436 (2023-003)

Material Weakness 2023

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2023-003 Finding Subject: Child Nutrition Cluster - Eligibility, Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: Eligibility The School Corporation failed, due to the lack of internal controls, to provide adequate oversight to ens...

FINDING 2023-003 Finding Subject: Child Nutrition Cluster - Eligibility, Special Tests and Provisions - Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: Eligibility The School Corporation failed, due to the lack of internal controls, to provide adequate oversight to ensure that the parameters that were entered into the student information software system were accurate. The School Corporation failed to maintain adequate documentation of the on-line and paper applications that were reviewed so that documentation was available for audit. The School Corporation failed, due to the lack of internal controls, to provide adequate oversight of the direct certification process to ensure that the Direct Certification Reports were generated and input accurately into the student information software system. Verifications of Free and Reduced Price Applications The School Corporation failed, due to the lack of internal controls, to provide adequate oversight to ensure that the verification process was properly performed. 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. INDIANA STATE BOARD OF ACCOUNTS 32 Description of Corrective Action Plan: Eligibility - Income guidelines will be entered by the Director of Food Services and reviewed by the Director of School Finance to ensure accuracy. Review by the Director of School Finance will be noted on the July monthly checklist completed by the Director of School Finance. Direct certification - The direct certification process will be completed monthly by the Director of Food Services and will be reviewed by the Director of School Finance. Review by the Director of School Finance will be noted on the monthly checklist completed by the Director of School Finance. Review of Applications - The Director of Food Services will compile and maintain a spreadsheet of all free and reduced applications received. The spreadsheet will include pertinent information from the application as well as information regarding what benefits were assigned to the student based on the application. The spreadsheet will be reviewed periodically by the Director of School Finance and that review will be documented on the spreadsheet. Verification - Verification will be completed by the Student Data Coordinator and a review of the verification documentation will be completed by the Director of Food Services evidenced by signature on the documentation. Anticipated Completion Date: This Corrective Action Plan will be put in effect March 2024.

View Audit 297573

Finding 384429 (2023-009)

Material Weakness 2023

Rush County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2023-009 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: Eligibility determinations were made by the Cafeteria Secretary, and are now reviewed by the Food Service Director. However, this control was not in place for the majority of the audit period. Contact P...

FINDING 2023-009 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: Eligibility determinations were made by the Cafeteria Secretary, and are now reviewed by the Food Service Director. However, this control was not in place for the majority of the audit period. Contact Person Responsible for Corrective Action: Nancy Schroeder Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: Since the 2019 audit, the responsibility of the Free/Reduced lunch applications was shifted to the middle school cafeteria secretary, Connie Amos. Mrs. Amos reviews information in the application and designates if it meets the criteria for Free, Reduced, or Paid lunches. The Food Service Director, Nancy Schroeder will also review the applications and confirm the results calculated by Mrs. Amos. This control was brought to our attention late in the application process so only part of the applications were reviewed. Now 100% of all applications will be reviewed by two people. Anticipated Completion Date: April 2024

View Audit 297571

Finding 384428 (2023-008)

Material Weakness 2023

Rush County Schools

IN

School Nutrition Programs Eligibility Material Weakness § 200.303

FINDING 2023-008 Finding Subject: Child Nutrition Cluster - Special Tests and Provisions - Verification of Free and Reduced Price Applications INDIANA STATE BOARD OF ACCOUNTS 48 Summary of Finding: One employee was responsible for performing the required verification of the free and reduced price ap...

FINDING 2023-008 Finding Subject: Child Nutrition Cluster - Special Tests and Provisions - Verification of Free and Reduced Price Applications INDIANA STATE BOARD OF ACCOUNTS 48 Summary of Finding: One employee was responsible for performing the required verification of the free and reduced price applications. While the verification was reviewed by a second person, that control was not effective. All six of the required verified applications in the fiscal year 2022-23 were tested. Two of the six verified applications were calculated incorrectly resulting in improper eligibility status changes. Contact Person Responsible for Corrective Action: Nancy Schroeder Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: The middle school cafeteria secretary, Connie Amos, will contact parents regarding verification of their free/reduced lunch application. This information will then be reviewed by the Food Service Director, Nancy Schroeder, to determine the information is accurate. Parents are always notified on any changes to the lunch status. Anticipated Completion Date: April 2024

View Audit 297571

Finding 384419 (2023-006)

Material Weakness 2023

Rush County Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Summary of Finding: 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. After the annual data reports were prepare...

FINDING 2023-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Summary of Finding: 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. After the annual data reports were prepared, they were reviewed by a second knowledgeable individual; however, this process did not allow for the prevention, or detection and correction of errors prior to submission. Due to the lack of effective internal controls, two of the six annual data reports were not supported by the School Corporation’s records. Contact Person Responsible for Corrective Action: Nancy Schroeder Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: Information in the ESSER III Year 1 and Year 2 reports were entered into incorrectly. The Superintendent or Corporation Treasurer will review all ESSER reports with the Grant Coordinator, Nancy Schroeder, to ensure accuracy. Anticipated Completion Date: April 2024

View Audit 297571

Finding 384414 (2023-004)

Material Weakness 2023

Rush County Schools

IN

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

FINDING 2023-004 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related t...

FINDING 2023-004 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls Summary of Finding: An effective internal control system, which would include segregation of duties, 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 - Assessment System Security compliance requirement. There was no documentation of a review process to confirm that all appropriate staff completed assessment system security training as required. Contact Person Responsible for Corrective Action: Nancy Schroeder Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: Special Tests and Provision – Assessment System Security – All personnel who come in contact with state assessment are trained in prodigals, procedures, and security. Everyone trained has completed a security and integrity agreement, which is kept on file at each school. The School Testing Coordinators (principals) will send to the Corporation Testing Coordinator, Tanner Hedrick, a copy of the security and integrity agreement and a copy of the sign in sheet for the state assessment training. Mr. Hedrick will verify that all appropriate personnel have be adequately training and will sign the sign in sheets after he confirms the information is complete. Anticipated Completion Date: April 2024

View Audit 297571

Finding 384412 (2023-003)

Material Weakness 2023

Rush County Schools

IN

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

FINDING 2023-003 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the ...

FINDING 2023-003 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Eligibility compliance requirement. The October 1st Real Time Report of Pupil Enrollment (PE) was used by the Indiana Department of Education to pull data into the Title I application. These numbers were then used to calculate Percent Poverty which was used to rank schools for Title I eligibility. One person was primarily responsible for compiling and uploading student data, including poverty status for Real Time reports. There was no additional review or verification being done to ensure that the numbers being pre-populated on the grant applications were correct. There was no internal control in place, such as an oversight, review or approval process to ensure eligibility was properly determined. The Indiana Department of Education (IDOE) used the October 1 Real Time reports for fiscal years 2020- 2021 and 2021-2022, as provided by the School Corporation, to determine Title I Eligibility for the 2021- 2022 and 2022-2023 grant programs, respectively. There was no October 1 Real Time report presented for audit for fiscal year 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. Therefore, we were unable to verify if the amounts reported in the grant application were correct. Additionally, we were unable to verify if the correct socioeconomic status was properly reported for any of the students. Contact Person Responsible for Corrective Action: Nancy Schroeder Contact Phone Number and Email Address: 765-932-3901 schroedern@rushville.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: Eligibility – The Technology Director, Brevin Runnebohm will supply the Title I director with the official October 1 count each school year. This will be retained for audit and will be used by the Grant Coordinator, Nancy Schroeder, to determine the enrollment numbers in the Title I application have INDIANA STATE BOARD OF ACCOUNTS 45 been prepopulated correctly. The Grant Coordinator will sign off that she has reviewed this information and find it accurate. Anticipated Completion Date: 10/2024

View Audit 297571

Finding 384408 (2023-001)

Material Weakness 2023

Wadsworth City School District

OH

Questioned Costs School Nutrition Programs Cash Management

Finding Number: 2023-001 Planned Corrective Action: In previous school years the Wadsworth City School District allowed a student to charge up to $10.00 before an alternative lunch was provided. At that time the Point of Sale (POS) system only allowed student accounts to go up to a negative $10.0...

Finding Number: 2023-001 Planned Corrective Action: In previous school years the Wadsworth City School District allowed a student to charge up to $10.00 before an alternative lunch was provided. At that time the Point of Sale (POS) system only allowed student accounts to go up to a negative $10.00. Recently the district changed this policy (due to donations from community members) to allow students to charge beyond the $10.00. However, instead of changing the $10.00 limit in POS a courtesy lunch option was created. This allowed the cashier to charge a courtesy lunch to the student. Later in the day the Food Service Supervisor would override the $10.00 limit and post all courtesy lunch charges to the student’s account. During the 2022-23 school year the Food Service Director was under the understanding that charged lunches could be reimbursed at the free lunch reimbursement rate. Therefore, the Food Service director was allocating all the courtesy lunches to free and the district was receiving the full reimbursement rate. Correction: 1) The district is aware that courtesy lunches are not eligible for free lunch rate reimbursement and the Food Service Supervisor is no longer reporting lunches in this manner beginning with the 2023-24 school year. 2) The courtesy button has been removed from the electronic cash register and the POS system now allows students to go beyond $10.00 for charging purposes. This eliminates the manual process that was being done each day and eliminates the possibility that paid or reduced lunch students are reported as free lunch students. Anticipated Completion Date: 1) The change for reporting courtesy lunches as free lunches occurred at the start of the 2023-24 school year. 2) The change removing the courtesy lunch button from the cash register and allowing students to charge more than $10.00 occurred on February 23, 2024 Responsible Contact Person: Douglas D. Beeman, Treasurer Kelly Gnap, Food Service Director

View Audit 297568 Questioned Costs: $1

Finding 384391 (2023-001)

Material Weakness 2023

Cheyenne Independent School District #7

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Cheyenne Public Schools have developed internal controls to meet the Davis-Bacon Act. Any time federal awards are used on construction Cheyenne Public School will be in compliance. We have an effective monitoring process to ensure all contracts are in compliance, contracts will include prevailing ...

Cheyenne Public Schools have developed internal controls to meet the Davis-Bacon Act. Any time federal awards are used on construction Cheyenne Public School will be in compliance. We have an effective monitoring process to ensure all contracts are in compliance, contracts will include prevailing wage clauses to assure federal wage rates and fringes will be met. We will review weekly certified payroll reports from the contractors/subcontractors as well as post all items at the work site to ensure compliance.

View Audit 297492

Finding 384368 (2023-002)

Significant Deficiency 2023

The New Reidsville Housing Authority

NC

Questioned Costs HUD Housing Programs Eligibility

Finding 2023-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Public and Indian Housing – ALN 14.850 The New Reidsville Housing Authority suffered a tremendous loss with the passing of the Housing Choice Voucher and Public Housing Specialists wi...

Finding 2023-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Significant Deficiency – Public and Indian Housing – ALN 14.850 The New Reidsville Housing Authority suffered a tremendous loss with the passing of the Housing Choice Voucher and Public Housing Specialists within weeks of one another and immediately before the start of the fiscal year. As a small housing authority, the deaths of two of the five office employees who had a combined 33 years of Authority experience left a significant void in knowledge and experience. Although the two employees were cross trained on each other’s jobs, no remaining employees were fully trained or capable of assuming those positions or responsibilities. In the months after the passing of the PH Specialist, temporary labor was utilized until such time as the position was filled on a permanent basis. Although a comprehensive review of all tenant and participant files to ensure completeness and compliance had begun prior to the audit, the sudden declining health and subsequent passing of the Executive Director hindered efforts even further. All new and existing housing personnel have received and continue to receive housing-related software-specific training and cross training on both the Public and Housing Choice Voucher programs. Comprehensive file review, written documentation of all tasks, and an office-wide evaluation of processes will continue as the employees become accustomed to their new positions. Corrective Action Plan: We concur with this finding. We are emphasizing the importance of accurate tenant file information, data entry, and calculations with our staff in their new positions. We are confident these errors and oversights will not occur in the future. An extensive tenant file review was underway but was not completed at the time of the audit. A thorough tenant file audit to detect and correct any misstatements will begin as well. All staff are being trained in their positions, and future cross-training and peer review processes are currently being put into practice to execute an added layer of review for all tenant files. Person Responsible: Samantha Shumaker, Interim Director Anticipated Completion Date: June 30, 2024

View Audit 297483 Questioned Costs: $1

Finding 384358 (2023-001)

Material Weakness 2023

Eastern University

PA

Student Financial Aid Material Weakness Reporting

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Determining the last date of academically related activity for Return of Title IV Funds was identified as a finding from last audit year (2021-2022). A Department of Education review was completed and once this was done and deter...

Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Determining the last date of academically related activity for Return of Title IV Funds was identified as a finding from last audit year (2021-2022). A Department of Education review was completed and once this was done and determined that we made the proper adjustments for 21-22, a complete and detailed review for 22-23 to correct any incorrect R2T4’s was completed. This resulted in untimely returns but has since been resolved. Person Responsible for Corrective Action Plan: Andrea Ruth, Director of Financial Aid Anticipated Date of Completion: August 2023

View Audit 297474

Finding 384346 (2023-003)

Material Weakness 2023

Southeast Dubois County School Corporation

IN

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

FINDING 2023-003 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Summary of Finding: The School Corporation maintained a detailed listing of capital assets; however, the asset records provided for audit did not include two capitalized expenditures in t...

FINDING 2023-003 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Summary of Finding: The School Corporation maintained a detailed listing of capital assets; however, the asset records provided for audit did not include two capitalized expenditures in the amounts of $70,000 and $26,440 related to the replacement of rooftop air conditioning units. Additionally, the capital asset listing provided did not identify which assets were purchased with federal dollars nor did the assets have an assigned serial number or other identification number. Contact Person Responsible for Corrective Action: Tracy Troesch Contact Phone Number and Email Address: 812-817-0900; tracy.troesch@sedubois.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business Manager has added the two assets referenced above to the asset records. Additionally, the Business Manager has reviewed the capital asset records and noted all capital assets that were purchased with federal funds. The School Corporation will determine a way to assign identification numbers to the assets listed on the record. Anticipated Completion Date: September 2024

View Audit 297465

Finding 384299 (2023-004)

Material Weakness 2023

Virginia Housing Development Authority

VA

Questioned Costs HUD Housing Programs Material Weakness

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process over HQS failed inspections to ensure they are following up timely on correction or properly abating HAP for the unit until correction. Explanation of disagr...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process over HQS failed inspections to ensure they are following up timely on correction or properly abating HAP for the unit until correction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As noted above, the Authority has contracted the services of a third-party vendor and hired a Senior Quality Control Inspector to assist with the completion of inspections. As part of the Quality Control Plan the Authority tracks failed inspections. In addition to monitoring failed inspections, The Authority has required trainings or HCVP Department staff and partner agency staff, including HQS standards and HUD’s National Standards for the Physical Inspection of Real Estate (NSPIRE). Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: June 30, 2024

View Audit 297428 Questioned Costs: $1

Finding 384293 (2023-002)

Material Weakness 2023

Virginia Housing Development Authority

VA

Questioned Costs HUD Housing Programs Material Weakness

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process over reasonable rent determination to ensure that it is done timely, and that the approved rent is properly carried forward to the HUD-50058 and HAP Contract/...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV Recommendation: We recommend the Authority review their process over reasonable rent determination to ensure that it is done timely, and that the approved rent is properly carried forward to the HUD-50058 and HAP Contract/HAP Contract Amendment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has developed a checklist system for each step in the process for determining and documenting rent reasonableness. The checklist includes each step of the process, along with due dates, and responsible entities. As part of the development and implementation of the quality control process for the HAP process, noted above, the Authority will also include a process for ensuring approved rent reasonableness match contract rents on all supporting documentation. The Authority will implement monthly reviews of HUD-50058 forms, HAP contracts and rent reasonableness documentation by the Housing Choice Voucher Program Compliance Manager. The Authority PCOs and/or HCVP’s accounting staff will work closely together, coordinate and follow the procedures for correcting any issues identified during the reviews. The Authority will also develop and implement a monitoring plan to ensure Local Housing Agencies (LHAs) are correctly following all the Authority established policies and procedures and adhering to Federal Regulations. The monitoring plan will outline how The Authority will conducts a risk analysis to target monitoring resources to the highest risk LHAs. Name(s) of the contact person(s) responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: June 30, 2024

View Audit 297428 Questioned Costs: $1

Finding 384216 (2023-003)

Material Weakness 2023

Hill Top Home of Comfort, Inc.

ND

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of ...

Finding 2023-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: Eide Bailly assisted in the preparation of our draft schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 297302

Finding 384112 (2023-001)

Material Weakness 2023

Concordia University, St. Paul

MN

Questioned Costs Student Financial Aid Material Weakness

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the University implement a review process as it relates to R2T4 calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As part of the 2022 Corrective Action Plan submitted in March 2023, a report was built to pull all withdrawals for the semester and broken down by module enrollment. This is reviewed and processed weekly after the initial aid disbursement for the semester. Financial Aid Counselors also review an Enrollment Change report daily and notify the Assistant Director and Director of Financial Aid of possible R2T4 calculations. Additionally, the Financial Aid Office is copied on all General Petition and University Withdrawal notifications to review for possible R2T4 requirements. The Loan Specialist, Assistant Director, and Director of Financial Aid have all passed the NASFAA U R2T4 course and hold the R2T4 Credential. The Director of Financial Aid also received the R2T4 Specialist designation from NASFAA. The 14 students found to be processed past the 45 days and the 5 students to have additional funds sent back, all R2T4s were processed prior to the 2022 Audit and Corrective Action Plan was put into place. Name of the contact person responsible for corrective action: Financial Aid Director Amanda McCaughan Planned completion date for corrective action plan: Now in place and ongoing process

View Audit 297264 Questioned Costs: $1

Finding 384081 (2023-002)

Material Weakness 2023

Allen University

NC

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

Finding 2023-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiencies): (Continued) (d) The University did not timely submit their Title IV reconciliations for testing. The University did not routinely reconcile Title IV funds throughout the year b...

Finding 2023-002 – U.S. Department of Education (USDE), Title IV Student Financial Aid Programs (significant deficiencies): (Continued) (d) The University did not timely submit their Title IV reconciliations for testing. The University did not routinely reconcile Title IV funds throughout the year between the business and SFA offices. SFA Handbook Chapter 5 CFR 668.161 through 668.176. (e) The Fiscal Operations Report and Application to Participate (FISAP) was not tested because of corrections required by the U.S. Department of Education that are still under review. 34 CFR 674.19, 675.19, 676.19. Auditor’s Recommendation – The University should implement corrective actions to ensure that the above findings are resolved and will not recur in future periods. Corrective Action – (a) The Business Office will generate credit balance invoices from Jenzabar weekly to review all credit balances and ensure refunds are issued within the required 14 days per HEA regulations. (b) Financial staff will update the COA worksheet that will be available once the Board has decided on the costs for each fiscal year. This will allow information to be readily available upon the auditor's request. (c) Management has hired a new Director of Financial Aid and has employed additional assistance to help facilitate the monthly reconciliation process. Monthly recon-ciliations will be completed and the Office of Financial Aid and the Business Office will meet monthly to review reconciliations and any possible variances. (d) The institution submitted a change request on February 14, 2024. Upon approval of the change request, the FISAP was resubmitted on February 20, 2024. Per the conversation with COD, the submission is waiting for approval and is currently being processed. Once the changes are approved, the final document will be submitted.

View Audit 297208

Finding 384020 (2023-001)

Material Weakness 2023

The Children's Institute of Pittsburgh

PA

Questioned Costs Material Weakness Reporting § 200.516

Finding Reference Number 2023-001 Description of Finding: The Children's Institute (CI) was non-compliant in maintaining contractual obligations established by the Fiscal Year 2022-23 Agreement with an awarding agency concerning financial responsibility and maintaining accurate and complete recor...

Finding Reference Number 2023-001 Description of Finding: The Children's Institute (CI) was non-compliant in maintaining contractual obligations established by the Fiscal Year 2022-23 Agreement with an awarding agency concerning financial responsibility and maintaining accurate and complete records for one of CI's Family Support Services (FSS) programs. Statement of Concurrence or Nonconcurrence CI leadership has reviewed the 2023-001 findings and concur with the recommendations stated. Corrective Action: Training: 1. FSS managers and supervisors were trained on billing reconciliation process, June-July 2023. 2. The Chief Program Officer, in collaboration with the Director of Compliance, will oversee the development of a training program for all current and new hire FSS employees for billing and documentation requirements by December 31, 2023. Process Improvement: 1. Monthly office billing reconciliation process was developed by FSS leadership and CI Finance team and implemented, July 2023. 2. The Chief Program Officer, in collaboration with the Director of Compliance, will develop a policy around billing reconciliation by November 15, 2023. Monitoring: 1. The COO, in collaboration with the Director of Compliance, will create a task force by November 15, 2023, to oversee development of documentation and billing policy and procedure, training and auditing standards. 2. CI executive leadership will contract with an external auditing firm to perform a baseline billing and documentation audit and prepare recommendations for process improvements on all remaining FFS programs. 3. A 20% random sample of case files, for the FSS program referenced in these findings, will be internally audited quarterly for accuracy and completeness of billing and documentation, to begin by November 30, 2023. CI will extend these internal auditing practices to all FSS programs after baseline external audits are complete.

View Audit 297071 Questioned Costs: $1

Finding 384019 (2023-001)

Material Weakness 2023

Wayne Independent School District No. 10

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and frin...

Beginning immediately the District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The District will also ensure that all items are posted at the work site to ensure compliance.

View Audit 297069

Finding 384006 (2023-001)

Material Weakness 2023

Navajo Independent School District No. 01

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effec...

The District will develop internal controls to meet the requirements of the Davis-Bacon Act to ensure that any time federal awards are used on construction, compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The district will also ensure that all items are posted at the work site to ensure compliance. The District will make these internal controls effective immediately, as of today, November 7, 2023.

View Audit 297032

Finding 383989 (2023-008)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email ...

FINDING 2023-008 Finding Subject:􀀃COVID􀍲19􀀃􀍲􀀃Education􀀃Stabilization􀀃Fund􀀃􀍲􀀃Reporting Summary of Finding: The􀀃lack􀀃of􀀃internal􀀃controls􀀃and􀀃noncompliance􀀃were􀀃systemic􀀃issues􀀃throughout􀀃the􀀃audit􀀃 period.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID – 19 ESSER Funds are reported accurately to the State and Federal Department of Education. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383979 (2023-006)

Material Weakness 2023

School City of East Chicago

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirement...

FINDING 2023-006 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃􀍲􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃 High􀀃School􀀃Graduation􀀃Rate􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Special􀀃Tests􀀃and􀀃Provisions􀀃􀍲􀀃Annual􀀃Report􀀃Card,􀀃High􀀃School􀀃 Graduation􀀃Rate􀀃compliance􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃 that􀀃documentation􀀃regarding􀀃the􀀃reason􀀃for􀀃a􀀃student􀀃being􀀃removed􀀃from􀀃the􀀃high􀀃school􀀃graduation􀀃cohort􀀃for􀀃 mobility􀀃reasons􀀃was􀀃prepared,􀀃reviewed,􀀃and􀀃retained.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: School City of East Chicago will implement new internal controls to ensure of that exit conferences for each student withdrawal will be held and all documentation will be filed. All documents will be scanned to student software. All students will be properly document to the state and local entities. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995

Finding 383977 (2023-005)

Material Weakness 2023

School City of East Chicago

IN

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃Sc...

FINDING 2023-005 Finding Subject:􀀃Title􀀃I􀀃Grants􀀃to􀀃Local􀀃Educational􀀃Agencies􀀃–􀀃Reporting􀀃 Summary of Finding: An􀀃effective􀀃internal􀀃control􀀃system􀀃was􀀃not􀀃in􀀃place􀀃at􀀃the􀀃School􀀃Corporation􀀃to􀀃ensure􀀃compliance􀀃with􀀃 requirements􀀃related􀀃to􀀃the􀀃grant􀀃agreement􀀃and􀀃the􀀃Reporting􀀃requirement.􀀃The􀀃School􀀃Corporation􀀃did􀀃not􀀃have􀀃 effective􀀃internal􀀃controls􀀃to􀀃ensure􀀃that􀀃reimbursement􀀃requests􀀃or􀀃final􀀃expenditure􀀃reports􀀃were􀀃properly􀀃 supported􀀃with􀀃documentation.􀀃 Contact Person Responsible for Corrective Action: Lela Simmons Contact Phone Number and Email Address: (219) 391- 4100, lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls and policies will be put in place to ensure all Title cash request will have three approvals before submitting the request to the State. The Federal clerk will prepare the request, the federal director we do second approval. The CFO will do final approval after review all documentation associated with the cash request. All will sign document. All title state reporting and back up documentation will be reviewed by the CFO and signed. Anticipated Completion Date:􀀃We􀀃anticipate􀀃having􀀃the􀀃above􀀃corrective􀀃action􀀃plan􀀃in􀀃place􀀃by􀀃September 30, 2024.

View Audit 296995 Questioned Costs: $1

Finding 383960 (2023-001)

Material Weakness 2023

Corn Belt Power Cooperative

IA

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Homeland Security & Emergency Management passed through State of Iowa department of Homeland Security and Emergency Management Assistance Listing Number: 97.3036, 4642DRIAP00000501 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative ...

Federal Agency Name: Department of Homeland Security & Emergency Management passed through State of Iowa department of Homeland Security and Emergency Management Assistance Listing Number: 97.3036, 4642DRIAP00000501 Program Name: Disaster Grants – Public Assistance Finding Summary: The Cooperative did not have any formally documented review and approval over the material and transportation costs claimed for reimbursement under the program. Corrective Action Plan: The Cooperative will document the review and approval of expenses for transportation and material that we are already doing. This will include initials and e-mails documenting the review process that was completed. For transportation the person reviewing the transportation logs with the payroll logs will initial the transportation logs. The person tying the transportation logs to the computer system and the vehicle’s actual ending mileage will also initial the transportation logs. For material transactions, a summary of transactions for the month will go to the appropriate department supervisor to sign off on those transactions. The person approving the transaction will depend on the department. Responsible Individuals: Department Supervisors who have inventory, Jaylen Heinz - Accountant, Kari Rubel - Accountant and other accountants. Anticipation Completion date: March 2024

View Audit 296983

Finding 383909 (2023-001)

Material Weakness 2023

Sayre Independent School District #31

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

The superintendent and encumbrance clerk will review all Davis-Bacon requirements before using federal funds on construction projects beginning immediately (10-20-23) and continuing with all construction projects in the future. The following will be monitored as part of the review/action plan: com...

The superintendent and encumbrance clerk will review all Davis-Bacon requirements before using federal funds on construction projects beginning immediately (10-20-23) and continuing with all construction projects in the future. The following will be monitored as part of the review/action plan: compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met, including collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Also, ensuring that all items are posted at the work site to ensure compliance.

View Audit 296918

Finding 383845 (2023-001)

Material Weakness 2023

Indigenous Peoples Task Force

MN

Questioned Costs Cash Management Material Weakness § 200.302

2023-001: Overspent Grant Federal Departments: Department of Health and Human Services Assistance Listing #: 93.243 Compliance and Internal Controls Material Weakness Category of Finding – Cash Management Name of contact person – Sharon Day, Executive Director Corrective action – IPTF h...

2023-001: Overspent Grant Federal Departments: Department of Health and Human Services Assistance Listing #: 93.243 Compliance and Internal Controls Material Weakness Category of Finding – Cash Management Name of contact person – Sharon Day, Executive Director Corrective action – IPTF hired a new contract accountant in October 2022 and have since implemented processes to ensure accurate internal financial statements are prepared and reviewed by program managers on a monthly basis as required by their written financial policies. Completion date – Management and the Board of Directors implemented the above as of January 2024.

View Audit 296866 Questioned Costs: $1

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