Corrective Action Plans

Finding 538253 (2024-008)

Material Weakness 2024

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2024-008 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Title I Grants to Local Education Agencies – Eligibility Contact Person Responsible for Corrective Action: Holly Singleton, Heidi Moreno Contact Phone Number and Email Address: 260-347-2502 hsingleton@eastnob...

FINDING 2024-008 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Title I Grants to Local Education Agencies – Eligibility Contact Person Responsible for Corrective Action: Holly Singleton, Heidi Moreno Contact Phone Number and Email Address: 260-347-2502 hsingleton@eastnoble.net , hmoreno@eastnoble.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: When the Grants Coordinator and Deputy Treasurer work on completing the Title I Application, they will cross reference the pre-populated numbers provided by the DOE with the DEX report from the October 1st count date. If the numbers are both accurate, they will both sign documentation verifying that the numbers matched. If there is a discrepancy with the numbers, East Noble will reach out to the DOE representative. Anticipated Completion Date: July 1st, 2025 or when the next Title 1 Application is initiated

View Audit 349240

Finding 538231 (2024-005)

Material Weakness 2024

East Noble School Corporation

IN

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

FINDING 2024-005 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: COVID-19 Education Stabilization Fund- Equipment and Real Property Management Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Brian Leitch and Holly Singleton...

FINDING 2024-005 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: COVID-19 Education Stabilization Fund- Equipment and Real Property Management Audit Finding: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Brian Leitch and Holly Singleton Contact Phone Number and Email Address: 260-347-2502 bleitch@eastnoble.net, hsingleton@eastnoble.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: If Federal funds are used to purchase Capital Assets, the Deputy Treasurer will ensure that the percentage of federal participation and the use and condition of the property will be included in the capital asset listing. The listing will then be reviewed and approved by the CFOO. Anticipated Completion Date: Immediately

View Audit 349240

Finding 538225 (2024-004)

Material Weakness 2024

East Noble School Corporation

IN

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

FINDING 2024-004 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Child Nutrition Cluster- Internal Controls Contact Person Responsible for Corrective Action: Brian Leitch, Holly Singleton and Roger Urick Contact Phone Number and Email Address: 260-347-2502 bleitch@eastnobl...

FINDING 2024-004 (Section III-Federal Award Findings and Questioned Costs) Finding Subject: Child Nutrition Cluster- Internal Controls Contact Person Responsible for Corrective Action: Brian Leitch, Holly Singleton and Roger Urick Contact Phone Number and Email Address: 260-347-2502 bleitch@eastnoble.net, hsingleton@eastnoble.net rurick@eastnoble.net Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The monthly meal reimbursement claims are calculated by the Food Service Director (Roger Urick) with documentation from Meal Magic. The document is printed and reviewed by the Deputy Treasurer (Holly Singleton). Both parties sign the report, and it is recorded. Reimbursement is submitted by the Food Service Director (Roger Urick). Once reimbursement is received, the Deputy Treasurer (Holly Singleton) gives updates to the Food Service department to verify that the amounts received match the amounts requested. The Director of Food Service uses the Federal Income Guidelines to input into the Meal Magic software. The Deputy Treasurer oversees him inputting the information and they both sign the documentation verifying the numbers in the system. When the Director of Food Service downloads the direct certification monthly and enters them into Meal Magic, a report will be ran by the Food Service secretary to verify that the certified students were properly processed. Documentation of the state’s report and the meal magic report will be signed and retained as evidence. Anticipated Completion Date: The corrective action plan regarding reporting has been established since the 2023-2024 fiscal year. The corrective action plan regarding eligibility will be established immediately.

View Audit 349240

Finding 538162 (2024-001)

Material Weakness 2024

Adams Central Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

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: 84.425D, 84.425U Federal Award Numbers and Yea...

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: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, 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. Context: For the three projects sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the companies that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $2,799,607 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Dawn Cook, Corporation Treasurer; Joel Mahaffey, Superintendent Contact Phone Number: (260) 692-6193 Description of Corrective Action Plan: When utilizing federal funding for capital projects, ACCS will require and retain evidence that contractors, subcontractors, and other relevant agents comply with the federal wage rate requirements set forth in the Davis-Bacon Act. Anticipated Completion Date: Implementation is immediately.

View Audit 349196

Finding 538159 (2024-001)

Material Weakness 2024

Mooreland Independent School District #2

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

All future construction projects exceeding a cost of $2,000.00 and funded through Federal monies will adhere to the Davis-Bacon Act requirements. Procedures have been put in place with flyers, information documents , and checklists to determine eligibility and requirements of all expenditures. The...

All future construction projects exceeding a cost of $2,000.00 and funded through Federal monies will adhere to the Davis-Bacon Act requirements. Procedures have been put in place with flyers, information documents , and checklists to determine eligibility and requirements of all expenditures. The Superintendent is in charge of ensuring compliance.

View Audit 349183

Finding 538146 (2024-001)

Material Weakness 2024

Huron Metropolitan Housing Authority

OH

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Depository Agreements have been completed effective July 2024.

View Audit 349152

Finding 538108 (2024-001)

Material Weakness 2024

Town of Narragansett Housing Authority

RI

HUD Housing Programs Subrecipient Monitoring Eligibility

Auditee’s Response and Planned Corrective Action Upon notification of the FYE June 30, 2024, audit deficiency, the NHA Executive Director immediately implemented a file checklist system for annual and interim recertifications for ALL client files. The checklist clearly presents income calculations –...

Auditee’s Response and Planned Corrective Action Upon notification of the FYE June 30, 2024, audit deficiency, the NHA Executive Director immediately implemented a file checklist system for annual and interim recertifications for ALL client files. The checklist clearly presents income calculations – clearly identifying all income sources to include paystubs, award letters and 3rd party authentic documents, bank statements and EIV as income verifications and noting all qualified minor child and medical expenses utilized to determine accurate calculations of annual and monthly adjusted income. The NHA Executive Director also reviewed the files in question (along with randomly selected files) to assure the accuracy of Housing Assistance Payment calculations. HCV staff attended a recent training course for the recertification process on Wednesday February 5, 2025. Planned Implementation Date of Corrective Action: June 30, 2025 Person Responsible for Corrective Action: Cheryl Hartnett, Acting Executive Director

View Audit 349137

Finding 538093 (2024-002)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Subrecipient Monitoring Material Weakness Reporting § 200.303

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shawn Spindler, Business Manager Contact Phone Number and Email Address: 812.926.2090, shawn.spindler@sdcsc.k12.in.us Views of Responsible Officials: We concur with t...

FINDING 2024-002 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shawn Spindler, Business Manager Contact Phone Number and Email Address: 812.926.2090, shawn.spindler@sdcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The ESSER data collection will be completed by the Business Manager and reviewed by the Superintendent. This review will be documented either via print out and signature or via email. Anticipated Completion Date: March 2025

View Audit 349120

Finding 538091 (2024-001)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Janet Platt, Director of Curriculum and Instruction Contact Phone Number and Email Address: 812.926.2090, janet.platt@sdcsc.k12.in.us Views of Responsibl...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Janet Platt, Director of Curriculum and Instruction Contact Phone Number and Email Address: 812.926.2090, janet.platt@sdcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Title I Director will verify our enrollment from the prior year October ADM count and have it reviewed and signed off by another staff member. For the non-pubs, the Title I Director will require student rosters as well as poverty information. This information will then be reviewed and signed off on. Anticipated Completion Date: June 2025

View Audit 349120

Finding 538063 (2024-001)

Material Weakness 2024

Rutgers, the State University of New Jersey

NJ

Student Financial Aid Eligibility Material Weakness

2024-001 Eligibility, Reporting (Financial) and Special Tests (Disbursements to or on Behalf of Students) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education and U.S. Department of Health and Human Services (DHHS), DHHS Health Resources and Services Administration Pr...

2024-001 Eligibility, Reporting (Financial) and Special Tests (Disbursements to or on Behalf of Students) Federal Agency: Student Financial Assistance Cluster - U.S. Department of Education and U.S. Department of Health and Human Services (DHHS), DHHS Health Resources and Services Administration Program Titles and Assistance Listing Numbers (ALN): Federal Supplemental Educational Opportunity Grants (ALN 84.007), Federal Work-Study Program (ALN 84.033), Federal Perkins Loans (ALN 84.038), Federal Pell Grant Program (ALN 84.063), Federal Direct Student Loans (ALN 84.268), Nurse Faculty Loan Program (ALN 93.264), Health Profession Student Loan Program (ALN 93.342), Loans for Disadvantaged Students (ALN 93.342), Nursing Student Loans (ALN 93.364), Scholarships for Health Professions Students from Disadvantaged Backgrounds (ALN 93.925) Federal Grant Numbers: E P007A132602 (7/1/2023 – 6/30/2024), E P033A132602 (7/1/2023 – 6/30/2024), E P038A132602 (7/1/2023 – 6/30/2024), E P063P130272 (7/1/2023 – 6/30/2024), P268K130272 (7/1/2023 – 6/30/2024), E 01HP28821 02 02, E36HP26092, E36HP25751, E26HP25748, E11HP27284 (7/1/2023 – 6/30/2024), 1T08HP393200100 (7/1/2023 – 6/30/2024), 5 T08HP39320 03 00 (7/1/2023 – 6/30/2024) Contact Person: Ellen Law, AVP OIT Enterprise Application Services, 848-445-5064 Corrective Action: Management has documented and implemented system release management practices for the Oracle Student Financial Planning (OSFP) system. All change requests, updates and approvals for the OSFP system are tracked in a project tracking software. There is a dedicated OSFP administrator, segregating duties within the technical team, with the capability of deploying changes to production. A new access role was also implemented which limits the permissions, with only 4 administrators with the advanced privileges. Finally, a preliminary recertification process occurred in October 2023 and October 2024 without formal procedures which remained in development. Formalized procedures, which includes annual training, will be finalized in fiscal year 2025. Anticipated Completion Date: The corrective action for system release management, change management and system access were implemented as of June 30, 2024. The formalized procedures for recertification were developed by October 31, 2024, and the next recertification will be completed by October 31, 2025.

View Audit 349099

Finding 538030 (2024-004)

Material Weakness 2024

The New Reidsville Housing Authority

NC

Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2024-004 – Public Housing Waiting Lists – Special Tests and Provisions – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years....

Finding 2024-004 – Public Housing Waiting Lists – Special Tests and Provisions – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an effort to sustain Agency operations, untrained staff were placed in vacant positions. As of May 2024, the Agency has hired a certified specialist for its Public Housing Program. The Agency is in the process of revising its Admission and Continued Occupancy Policy and establishing an internal compliance program to ensure adherence to local and federal regulations with regards to its Public Housing Program. Speaking specifically to the incident in which an immediate family member was admitted into the program, the parties involved in the incident no longer work with the Agency as a result of what transpired. The Agency has a zero tolerance policy with respect to fraud, willful misappropriation of federal subsidies and blatant disregard for Agency policy and federal regulations. Person Responsible: Nicole Jordan, Public Housing Specialist and Executive Director Anticipated Completion Date: The revised ACOP and internal compliance program are scheduled to be implemented effective July 1, 2025.

View Audit 349044 Questioned Costs: $1

Finding 538029 (2024-003)

Material Weakness 2024

The New Reidsville Housing Authority

NC

Special Tests & Provisions HUD Housing Programs Material Weakness

Finding 2024-003 – Housing Choice Voucher Waiting List – Special Tests and Provisions – Noncompliance & Material Weakness – Housing Choice Voucher Program – ALN #14.871 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last ...

Finding 2024-003 – Housing Choice Voucher Waiting List – Special Tests and Provisions – Noncompliance & Material Weakness – Housing Choice Voucher Program – ALN #14.871 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an effort to sustain Agency operations, untrained staff were placed in vacant positions. As of May 2024, the Agency has hired a certified specialist for its Housing Choice Voucher Program. The Agency is in the process of revising its Housing Choice Voucher Program Administrative Plan and establishing an internal compliance program to ensure adherence to local and federal regulations with regards to its Housing Choice Voucher Program. Person Responsible: Acie Scales, Section 8 Specialist, Nicole Jordan, Executive Director Anticipated Completion Date: The revised Admin Plan and internal compliance program are scheduled to be implemented effective July 1, 2025.

View Audit 349044

Finding 538028 (2024-002)

Material Weakness 2024

The New Reidsville Housing Authority

NC

HUD Housing Programs Eligibility Material Weakness

Finding 2024-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an...

Finding 2024-002 – Low Income Public Housing Tenant Files – Eligibility – Noncompliance & Material Weakness – Public and Indian Housing – ALN #14.850 Corrective Action Plan: The Agency has been in a period of transition and has seen turnover in several key positions over the last three years. In an effort to sustain Agency operations, untrained staff were placed in vacant positions. As of May 2024, the Agency has hired a certified specialist for its Public Housing Program. With the hiring of qualified staff, the Agency has also implemented a plan to audit all Public Housing Program tenant files and remedy deficiencies. The Agency is in the process of revising its Admissions and Continued Occupancy Policy and establishing an internal compliance program to ensure adherence to local and federal regulations with regards to its Public Housing Program. Person Responsible: Nicole Jordan, Public Housing Specialist and Executive Director Anticipated Completion Date: The auditing of all tenant program files is scheduled to be completed by May 31, 2025. The revised ACOP and internal compliance program are scheduled to be implemented effective July 1, 2025.

View Audit 349044

Finding 538015 (2024-001)

Material Weakness 2024

Montpelier Housing Authority

VT

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties § 200.514

RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures ...

RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures surrounding EIV were reviewed. •We implemented the use of a chart to prompt EIV reports within 90 days for new moveins. (see attached chart) •We already monitor EIV monthly and quarterly to ensure that EIV reports are run for all move-ins and re-certifications.

View Audit 349026

Finding 538004 (2024-002)

Material Weakness 2024

Rockport Housing Authority

MA

Questioned Costs HUD Housing Programs Material Weakness

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers...

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers into PHA web to maintain as a part of the annual renewal process or when a rent increase is requested by the landlord. In addition, a checklist was developed to make sure that all items are collected as necessary and entered into the PHA web system (housing management system). The Section 8 Program was a mid-year switch; therefore, the repeat ﬁndings will take time to clear. NHA is still working on getting all lease renewal done promptly

View Audit 349010 Questioned Costs: $1

Finding 538003 (2024-001)

Material Weakness 2024

Rockport Housing Authority

MA

HUD Housing Programs Eligibility Material Weakness

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They w...

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They will be calculating income, assets and/or medical expenses based on HUD regulation. NHA is staffed with an experienced Section 8 Coordinator. In addition, NHA uses Rent O Meter to provide Rent Reasonableness Reporting that will then be entered into PHA web as a method of recording.

View Audit 349010

Finding 538002 (2024-001)

Material Weakness 2024

Cordell Independent School District #78

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such ...

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such projects, ensuring compliance with the Davis-Bacon Act involves several key procedures: 1. Project Planning and Contracting: Prevailing Wage Determination: Obtain the prevailing wage rates from the Department of Labor for the locality where the project is to be performed. Contract Clauses: Include Davis-Bacon Act clauses in all construction contracts and subcontracts. This should specify the obligation to pay prevailing wages, submit certified payrolls, and allow for site inspections. 2. Pre-Construction Conference: Training and Guidance: Conduct pre-construction meetings with contractors and subcontractors to explain Davis-Bacon Act requirements, including prevailing wage rates, payroll reporting, and compliance procedures. 3. Wage Decision Posting: On-Site Posting: Ensure that the applicable wage determination and the Department of Labor's "Employee Rights Under the Davis-Bacon Act" poster are posted at the job site in a conspicuous place accessible to all workers. 4. Certified Payrolls: Submission Requirements: Require contractors and subcontractors to submit weekly certified payrolls using Form WH-347 or an equivalent form. The payroll must include details on hours worked, wage rates, fringe benefits, and deductions. 5. Review and Verification: Payroll Review: Regularly review submitted certified payrolls to verify compliance with wage determinations. Cross-check the reported wage rates and classifications with the prevailing wage rates. Worker Interviews: Conduct periodic on-site interviews with workers to verify that they are receiving the appropriate wages and benefits as reported on the certified payrolls. 6. Enforcement Actions: Non-Compliance Follow-Up: If discrepancies or non-compliance are identified, promptly address these issues with the contractor. Require corrective actions and ensure that any underpayments are rectified. Withholding Payments: Withhold contract payments as necessary to ensure compliance or to cover any underpayments until the contractor corrects the violations. 7. Documentation and Recordkeeping: Maintan Records: Keep detailed records of all wage determinations, certified payrolls, enforcement actions, and communications related to compliance with the Davis-Bacon Act. Retain these records for at least three years after project completion. 8. Audit and Oversight: Internal Audits: Conduct internal audits and oversight activities to ensure ongoing compliance. This may involve random checks and reviews by the district's compliance officers or external auditors. 9. Reporting to Funding Agencies: Regular Reports: Submit required reports to the relevant federal or state agencies overseeing the project, demonstrating compliance with the Davis-Bacon Act requirements. Cordell Public Schools has implemented the above procedures in January 2024, we can ensure compliance with the Davis-Bacon Act, thereby protecting workers' rights and avoiding potential legal and financial penalties. The carryover from a fiscal year project will be reevaluated. The project still fell under our corrective action plan but was not a new project that was in line with the actions listed above. We closed out the fiscal year, opened the new year to continue the project, therefore we still were not in compliance with the Davis-Bacon Act or our procedures. However, all future projects have been in compliance. In the next overlapping project, we will consult our auditors and find the best way to leave open funds to finish the project, but not start over in a new fiscal year.

View Audit 349009

Finding 537987 (2024-005)

Material Weakness 2024

North Newton School Corporation

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.308 § 200.403

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials...

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure the Special Education Co-op will have controls in place to make sure payments are made within the period of performance. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537978 (2024-003)

Material Weakness 2024

North Newton School Corporation

IN

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

FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business official or superintendent will review and sign off and date the eligibility reports. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537974 (2024-002)

Material Weakness 2024

White River Valley School District

IN

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

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY2...

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY22 time period ($0 and $459,915 respectively) did not agree to the underlying expenditure records ($27,092 and $455,658 respectively) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER II, and ESSER III amounts reported for the reports covering the FY23 time period ($459,616 and $22,273 respectively) did not agree to the underlying expenditure records ($107,610 and $1,274,716 respectively) for the period of July 1, 2022 through June 30, 2023. We also noted there was no documented, secondary review of the information in the annual data reports by someone other than the preparer. Additionally, the School Corporation was unable to provide the supporting reports containing the FTEs reported as of 9/30/22 and 9/30/23. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Federal reporting will be completed by the due date assigned and approved by the Superintendent prior to submission. After submission, the reports will be maintained. Anticipated Completion Date: Immediate

View Audit 348999

Finding 537971 (2024-001)

Material Weakness 2024

White River Valley School District

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employ...

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employee to validate their hours worked and the time charged to the grant. • 26 of 40 payroll transactions where the School Corporation was unable to provide supporting documentation for approval of the hourly rate paid or the contracted salaried amount paid to employee. The noncompliance was due to turnover in the Corporation personnel and the inability to find supporting records from prior fiscal years. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A timecard checklist will be developed to keep track of timecards as they are received. Timecards will be collected by the Deputy Treasurer (Payroll) prior to completion of payroll and the timecards will be maintained with the payroll records. Salary schedules will be prepared and approved by the Board of School Trustees. The approved salary schedules will be maintained as part of the board documentation as well as part of the payroll records. Contracts will be maintained in a separate binder and a copy will be placed in the employee file. Anticipated Completion Date: Immediate

View Audit 348999 Questioned Costs: $1

Finding 537969 (2024-001)

Material Weakness 2024

Western Michigan University

MI

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

Condition: Of the 40 students selected for enrollment reporting testing, the University did not properly update the student enrollment information for 6 students accurately. Planned Corrective Action: To ensure accurate and timely reporting of student withdrawals, the Registrar’s Office and the Offi...

Condition: Of the 40 students selected for enrollment reporting testing, the University did not properly update the student enrollment information for 6 students accurately. Planned Corrective Action: To ensure accurate and timely reporting of student withdrawals, the Registrar’s Office and the Office of Student Financial Aid have implemented a new process in compliance with 34 CFR 685.309(b) and 34 CFR 668.22:  The Office of Student Financial Aid will generate a list of students who received all failing grades and whose last date of attendance was reported as prior to the end of the term. The report will be shared with the Registrar’s Office.  The Registrar’s Office will then update the student enrollment status to "Withdrawn" in the National Student Clearinghouse database, using the reported last date of attendance as the effective date.  All updates will be submitted within 30 days of determination or included in the next NSLDS reporting cycle, per federal requirements. Staff have received additional training to ensure accurate enrollment status reporting. Additionally, an internal audit process will be implemented to verify that enrollment records are accurately updated each semester. Contact person responsible for corrective action: Carrie Cumming, Registrar Anticipated Completion Date: July 2025

View Audit 348998

Finding 537960 (2024-006)

Material Weakness 2024

South Harrison Community School Corporation

IN

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

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with...

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Documentation of review for adjustments/corrections, including the period of performance, will be maintained for auditor review. Anticipated Completion Date: June 15, 2025

View Audit 348992

Finding 537949 (2024-003)

Material Weakness 2024

South Harrison Community School Corporation

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the ...

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The following internal controls will be implemented related to the required reporting of information:  Supporting details of reported information will be retained within the grant files for audit purposes.  Documentation of the collaboration between personnel submitting the report will be retained for audit purposes.  Documentation from the Indiana Department of Education to assure that the submitted data was correctly uploaded will be requested and retained for audit purposes. Anticipated Completion Date: June 30, 2025

View Audit 348992

Finding 537945 (2024-001)

Material Weakness 2024

South Harrison Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.77 § 200.78

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur wi...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The following internal control procedures will be developed and implemented to assure that enrollment and poverty numbers of non-public schools is correctly entered into the grant application:  The Director for Elementary Curriculum, Instruction and Assessment/Title I Coordinator will utilize the “Guidelines for Title Services to Non-Public Schools” checklist (provided by the Indiana Department of Education during a recent Title I Directors meeting) to assure that all required non-public school related documentation is obtained and documented.  Someone other than the person preparing the Title I grant application will review the application prior to submission to assure that data is entered into the application correctly.  Documentation concerning the collaboration with and information obtained relating to the non-public school eligibility will be retained with the grant files to assure availability during audits. Anticipated Completion Date: April 1, 2025

View Audit 348992

Corrective Action Plans

Filters