Corrective Action Plans

Finding 526376 (2024-001)

Material Weakness 2024

IN

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

Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Th...

Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness 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 eligibility compliance requirement. Context: The School Corporation’s internal controls over eligibility included an annual approval of the food service software’s eligibility guidelines and also a documented review of individual meal applications by Food Service Department staff. During testing of eligibility, we noted 7 applications, out of 60 total students tested for the audit period, that did not have a timely, documented review by Food Service Department staff. The lack of review was isolated to fiscal year 2023. Additionally, there was no documented annual review by School Corporation personnel of the fiscal year 2024 income eligibility guidelines used by the food service software. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all applications for free/reduced meals have a formally documented dual review. Management will also ensure that income thresholds in the student meal system are reviewed annually. Responsible Party and Timeline for Completion: Effective immediately, we have implemented procedures that Amanda Bilbrey, Food Service Assistant will periodically throughout the school year verify that all free & reduced applications are properly reviewed. Attached is the 2024-2025 meal Income Eligibility Guidelines and Titan student meal system printout of meal pricing, that has been reviewed.

View Audit 345299

Finding 526375 (2024-004)

Significant Deficiency 2024

Rural Health Network of Monroe County, Fl Inc.

FL

Material Weakness Internal Control / Segregation of Duties

HCN provides quarterly, Random internal audits of slide fee scale patient records

View Audit 345296

Finding 526371 (2024-001)

Material Weakness 2024

Tri-Central Community Schools

IN

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

Context: During sample testing of 60 students for eligibility, we noted 3 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action:...

Context: During sample testing of 60 students for eligibility, we noted 3 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action: Tami Wyant, FSD Contact Phone Number: (765) 963-2560 Ext: 1172 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Prior the start of each school year, the FSD will verify within Skyward Food Service Management System that the eligibility guidelines that have been loaded for use in determining free & reduced lunch status are correct according to the published guidelines. During the eligibility review of applications, the Food Service Director will provide the first review to make her initial determination and the applications will have a second review done by the Asst. Food Service Director, who will put her initials on the paper applications as proof of review. For any online applications that are submitted during the school year the FSD will review online and then push the applications onward within Skyward for final processing since the guidelines have already been verified prior to the start of the school year. The FSD will keep a printed copy of the guidelines loaded in Skyward and the Assistant FSD will verify and initial as a second review and keep on file for audit purposes. Anticipated Completion Date: All paper applications that have been received since the start of the school year, 2024-25, will have a second review done and so noted by the reviewer’s initials. Moving forward, all applications received, whether in paper format or online submission, will have the review done prior to approval. Applications are received throughout the year, so action to remedy this situation will take place immediately for any new applications received.

View Audit 345288

Finding 526368 (2024-004)

Material Weakness 2024

North Vermillion Community School Corporation

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 ($90,217 and $238,439, respectively) did not agree to the underlying expenditure records ($81,958 and $400,439 respectively, for the period of July 1, 2021 through June 30, 2022). Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum I Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Responsible Official: We concur with the finding. De cription of Corrective Acti0n Pl an: Our management team noted that the ESSER 1 and ESSR II spreadsheet submitted to the state was incorrect; however, the actual expenditures were correct every month. The spreadsheet was corrected in the following annual submission to the DOE (which is outside this audit window). The next Audit will show the corrected spreadsheet for ESSER I and ESSER II. It is also noted that the management team will implement more internal controls with regard to the preparer and reviewer being different personnel. For year 5 collection, the corporation treasurer will provide the expenditure reports, an outside consultant will prepare the spreadsheet, and have the current superintendent review before submitting. Anticipated Completion Date: 3/7/2025

View Audit 345287

Finding 526366 (2024-003)

Material Weakness 2024

North Vermillion Community School Corporation

IN

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

Context: We noted there was no secondary, documented formal review for the seven sample accounts payable vouchers. All the payroll vouchers selected were properly reviewed. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact ...

Context: We noted there was no secondary, documented formal review for the seven sample accounts payable vouchers. All the payroll vouchers selected were properly reviewed. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Re ponsible Official: We concur with the finding. Description of Corrective Action Plan: Prior to printing accounts payable checks, the corporation treasurer prints the AP voucher register for the superintendent to review and sign. After this internal control, the treasurer processes the checks. Once checks are printed, the voucher is paired with the invoice, initialled by the corporation treasurer and signed by the superintendent. Anticipated Completion Date: 3/7/2025

View Audit 345287

Finding 526363 (2024-002)

Material Weakness 2024

North Vermillion Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guide...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Michele Harrison/ Corporation treasurer Brian Byrum / Superintendent Contact Phone Number: M. Harrison:765-492-5101 B. Byrum: 765-492-5102 Views of Responsible Officia.l : We concur with the finding. Description of Corrective Action Plan: Prior to printing accounts payable checks, the corporation treasurer prints the AP voucher register for the superintendent to review and sign. After this internal control, the treasurer processes the checks. Once checks are printed, the voucher is paired with the invoice, initialled by the corporation treasurer and signed by the superintendent. Anticipated Completion Date: 3/7/2025

View Audit 345287

Finding 526361 (2024-002)

Material Weakness 2024

Fremont Community Schools

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

See attached letter that was sent to the DOE on 2/25/25 along with the approval email and documents from DOE. During ESSER II Constmction we had several companies work on projects at Fremont Community Schools. To no one's fault but my own, the Davis-Bacon requirements wore not fully communicated to ...

See attached letter that was sent to the DOE on 2/25/25 along with the approval email and documents from DOE. During ESSER II Constmction we had several companies work on projects at Fremont Community Schools. To no one's fault but my own, the Davis-Bacon requirements wore not fully communicated to these companies. One company that did work for us could not respond with a positive affirmation on Davis-Bacon. Their response is as follows: "We will not be able tQ v.rovide a letter stating we paid our employees a Prevailing Wage (pr work completed at Fremont Community Schools. We do not have any proposals or signed contracts stating these iobs were Prevailing Wage. As such, our employees were not p_aid a Prevailing Wage when working on these proiects. •~ I (Dr. William Stitt) have watched the webinar regarding Davis-Bacon requirements provided by the U.S. Department of Education (USDE) and U.S. Department of Labor (DO1). I have also read through the questions and responses for the December 7, 2023 webinar. I attest that I and Fremont Community Schools commit that applicable Davis-Bacon requfrements will be utilized on any future construction, or construction related, activities using $2,000 or greater of Federal grant funds and will follow Davis-Bacon requirements.

View Audit 345281

Finding 526249 (2024-035)

Material Weakness 2024

Commonwealth of Virginia

VA

Material Weakness Internal Control / Segregation of Duties § 200.303

Responsible Contact Person(s): Barry Davis, Chief Information Security Officer and Director of Information Security & Risk Management Kevin Platea, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determine...

Responsible Contact Person(s): Barry Davis, Chief Information Security Officer and Director of Information Security & Risk Management Kevin Platea, Chief Information Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 12/31/2026

View Audit 345214

Finding 526245 (2024-022)

Material Weakness 2024

Commonwealth of Virginia

VA

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

Responsible Contact Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: 1. The requirements in the IT Security Governance or general requirements in SEC 530 are going to be addressed as part of the IT Security Planning and IT Security Program Management Policies and Pr...

Responsible Contact Person(s): Steve Hanoka, Information Security Officer Corrective Action Planned: 1. The requirements in the IT Security Governance or general requirements in SEC 530 are going to be addressed as part of the IT Security Planning and IT Security Program Management Policies and Procedures which are targeted to be complete by February 28, 2025. In addition, as part of this effort DMAS will publicize and communicate to system owners those control families which will have general / organizational procedures and which will require system specific procedures. 2. Access Management policies and procedures are in place. As part of annual SSP reviews DMAS is now verifying compliance or issues found 3. All SSPs are current and under SEC530 4. Incident Response Policies and Procedures exist 5. Vulnerability Management policies and procedures exist. These include scanning for both vulnerabilities and baseline configuration. They are being tracked according to SEC530 resolution standards. Goal is to ensure that all vulnerabilities are remediated within the SLA or have approved exceptions by May 30, 2025. In addition, DMAS has gained guidance from VITA on acceptable alternatives to penetration testing and are tracking completion. 6. Comprehensive third-party Management procedures are being developed and will be implemented by March 31, 2025. 7. Security Training is up to date and compliant Estimated Completion Date: 5/31/2025

View Audit 345214

Finding 526223 (2024-101)

Material Weakness 2024

Commonwealth of Virginia

VA

Subrecipient Monitoring Eligibility Material Weakness

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve...

Responsible Contact Person(s): Angela Morse, Director of Benefit Programs Mark Golden, Economic Assistance and Employment Manager - Division of Benefit Programs Corrective Action Planned: Perform an analysis of identified reporting errors to determine causality and the appropriate actions to resolve reporting errors. Create a systems modification request to correct errors that are identified as occurring as a result of inaccurate programming in the data modification phase of federal report creation. A Change Request has been submitted to address these findings. The results of the implementation and effectiveness of the implemented changes will be analyzed. Benefit Program working with appropriate parties to resolve outstanding errors. Estimated Completion Date: 6/30/2025

View Audit 345214

Finding 526117 (2024-003)

Material Weakness 2024

Frontier School Corporation

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Context: We noted that for two claims in a sample of four, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Additionally, the number of meals claimed on two of the four claims sampled did not agree...

Context: We noted that for two claims in a sample of four, the Food Service Director prepared the reimbursement claim without a secondary, documented review to ensure the accuracy of the reimbursement claim. Additionally, the number of meals claimed on two of the four claims sampled did not agree to the supporting meal system reports. There was a gross overstatement of meals claimed of $349 and a gross understatement of meals claimed of $161 resulting in a net over reimbursement amount of $188. Contact Person Responsible for Corrective Action: Steve Boulanger, Food Service Director Contact Phone Number: 765-240-2372 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of February 2024, the Food Service Director prepares the claim for reimbursement, and the Corporation Treasurer double checks all numbers and signs the claim. Anticipated Completion Date: 02/01/2024

View Audit 345211 Questioned Costs: $1

Finding 526114 (2024-002)

Material Weakness 2024

Frontier School Corporation

IN

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

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guide...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Steve Boulanger, Food Service Director Contact Phone Number: 765-240-2372 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As of February 2024, our new Food Service Director has implemented a second check of all applications by the High School ECA Treasurer. Additionally, the Food Service Director will print the USDA income parameters after July 1st, compare it to the income guidelines in our nutrition software, and have the High School ECA Treasurer double check the numbers as well. Both employees will sign off on the form, and it will be filed for audit purposes. Anticipated Completion Date: 07/01/2025

View Audit 345211

Finding 525855 (2024-003)

Material Weakness 2024

Unified School District No. 321

KS

Reporting Subrecipient Monitoring Material Weakness § 200.502

2024-003 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S Department of Education Program Name: Child Nutrition Cluster; Education Stabilization Fund Assistance Listing Number: 10.553, 10.555 and 10.559; 84.42...

2024-003 Preparation of and Internal controls over Schedule of Expenditures of Federal Awards Preparation (Material Weakness) Federal Agency: U.S Department of Education Program Name: Child Nutrition Cluster; Education Stabilization Fund Assistance Listing Number: 10.553, 10.555 and 10.559; 84.425 Award Period: June 30, 2024 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 have the Board Clerk and the Board Treasurer complete the Schedule of Expenditures together and to ensure that the correct expenses are being reported. Contact Name – Kristy Dyche Expected Completion Date – 6/30/2025

View Audit 344992

Finding 525798 (2024-005)

Material Weakness 2024

Madison Consolidated Schools

IN

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

FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts r...

FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts reported in the grant application. Additionally, we were unable to verify if the correct socioeconomic status was properly reported for any of the students. Additionally, we were unable to verify nonpublic enrollment and poverty data included on the Title I application. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to the timing of the prior audit and the nature of the Real-Time report, this portion of the finding was not able to be completed timely for FY23’s grant. Beginning in FY24, The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. Additionally, for the nonpublic enrollment and poverty data, the grants specialist meets with non-public partners to review enrollment information and verify the student population that encumbers funding. The data management specialist for MCS verifies all enrollment information and poverty identification in concert with the nutrition manager of MCS, building administrators, and the central office administration to verify all data reported to the state. Anticipated Completion Date: 6/30/2025

View Audit 344970

Finding 525796 (2024-004)

Material Weakness 2024

Madison Consolidated Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-004 Finding Subject: Title I - Special Tests and Provisions - Assessment System Security Summary of Finding: The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training wa...

FINDING 2024-004 Finding Subject: Title I - Special Tests and Provisions - Assessment System Security Summary of Finding: The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, there was no process in place to ensure that all documentation of school employees being trained was retained for audit. As a result, some of the Indiana Testing and Security agreements were not able to be provided for review. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This was corrected in FY24. Our testing security coordinator now ensures that all training certifications are on file as required and monitors this via a spreadsheet. Anticipated Completion Date: Already completed.

View Audit 344970

Finding 525782 (2024-002)

Material Weakness 2024

Town of Merrimack

NH

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

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to U...

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to Unifund. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – February 25, 2025

View Audit 344936

Finding 525761 (2024-001)

Material Weakness 2024

South Vermillion Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.202 § 200.211 § 200.301 § 200.303 § 200.328

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without any oversight, review or approval process to ensure accuracy of the reports. There was no oversight to make sure that the number of meals served matched the report filed. The lack of internal controls was systemic throughout the audit period. Contact Person Responsible for Corrective Action: Amanda Myers Contact Phone Number and Email Address: 765-832-3551/amyers@svcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Amanda Myers, Food Services Director, will continue to receive the information for the monthly meals served from the cafeteria managers at each school. Once she enters the information, the HS cafeteria manager will review the numbers to ensure that the information was entered correctly. The reimbursement forms and information that was entered will be submitted to the finance department to ensure the reimbursement process is correctly receipted. Anticipated Completion Date: Immediate.

View Audit 344930

Finding 525749 (2024-002)

Material Weakness 2024

Iowa Grant School District

WI

Material Weakness Internal Control / Segregation of Duties

Finding #2024-002 – Material Audit Adjustments (Prior Year Finding #2023-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District di...

Finding #2024-002 – Material Audit Adjustments (Prior Year Finding #2023-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Loras Winders Anticipated Completion: June 30, 2025

View Audit 344902

Finding 525707 (2024-016)

Material Weakness 2024

Woodland Park School District Number Re-2

CO

Subrecipient Monitoring Reporting Material Weakness

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with dat...

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Management Response and Planned Corrective Actions Criteria: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district. Responsibility for Corrective Action: Ken Witt, Superintendent Anticipated Completion Date: Summer of 2025

View Audit 344875

Finding 525682 (2024-004)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

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, ESSER II, and ESSER III amounts reported for the reports cov...

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, ESSER II, and ESSER III amounts reported for the reports covering the FY22 time period ($3,000, $0 and $0, respectively) did not agree to the underlying expenditure records ($0, $207,168, and $104,885, 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 ($328,359 and $334,119, respectively) did not agree to the underlying expenditure records ($121,193 and $229,234, respectively, for the period of July 1, 2022 through June 30, 2023). Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Assistant will jointly review all expenditures or fedral grant awards with in the fiscal year that are to be reported to ensure accuracy of reporting. Anticipated Completion Date: July 2025

View Audit 344796

Finding 525676 (2024-002)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

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

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: I have spoken to the Food Service Director and she will begin printing the Skyward threshold guidelines and sign off on those/confirm they match the federal poverty guidelines. Anticipated Completion Date: August 2025

View Audit 344796

Finding 525652 (2024-001)

Material Weakness 2024

Lebanon Community School Corporation

IN

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

1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification check...

1. Corrective Action Step A. Strengthening Internal Controls Over Determination of Applications Demonstrating Questionable Eligibility The School Corporation will develop and implement a segregation of duties, ensuring that current individuals approve applications, perform Direct Certification checks, and conduct follow-up verifications of questionable applicatoins in a more directed manor. If an applicant provides a case number that does not appear on the Direct Certification list the School Corporation will: 1. Review the application based on standard income eligibility requirements, while confirming the application will remain subject to verification. 2. If $0 income is provided or the application is otherwise 'questionable' then the reviewing individual will add the following to the application comments field: reviewing individual name, reason for review request, to whom the application will be escalated. 3. Apply benefits to siblings, if appropriate. 4. Not complete the final step of marking the application as processed, rather leave it 'pending' and notify Director of School Nutrition of the need for this application to be reviewed. 5. Director of School Nutrition or designee will review and either confirm the DC status by downloading the certification or conduct follow-up verification. In either case, approved or verification for cause, the Director of School Nutrition or Designee will mark the application as processed. 6. If the verification for cause is not responded to in a timely manner, the status will revert to 'Paid' status as per 'verification for cause' guidelines. 2. Corrective Follow-Up and Reporting The School Corporation will review all applications from current year (FY 24-25) to identify any applications not subject to verification process. Management will report progress on implementing these corrective actions to the School Board and maintain records for review by auditors and state officials. 3. Anticipated Completion Date The review of current year (FY 24-25) applications will be completed March 21, 2025. The school board report will be completed April 11, 2025.

View Audit 344763

Finding 525650 (2024-002)

Material Weakness 2024

Yancey County, North Carolina

NC

Eligibility Material Weakness Matching / Level of Effort / Earmarking § 200.303

The County will develop a 2nd Party Review from that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST system.

View Audit 344762

Finding 525307 (2024-001)

Material Weakness 2024

University of Rio Grande

OH

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during ...

Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during Spring 2024 and resulted in an oversight of unofficial withdrawals reported to the Clearinghouse/NSLDS until identified during the audit, a comprehensive corrective action plan has been developed. Our institution is implementing a new ERP system, we will automate enrollment reporting to ensure timely and accurate data submission. Additional staff will be recruited and trained, with cross-training programs to mitigate turnover impact. Regular internal audits will ensure compliance. Improved communication and coordination will enable continuous monitoring to improve overall efficiency and accuracy. Contact person responsible for corrective action: N. Chad Curley Anticipated Completion Date: 09/01/2024

View Audit 344535

Finding 525299 (2024-003)

Material Weakness 2024

Shelby Eastern Schools

IN

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

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guid...

Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the income eligibility guidelines used by the food service software. Contact Person Responsible for Corrective Action: Chris Scott Contact Phone Number: 765-544-2246 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new Food Service Director has been hired and will take responsibility for ensuring compliance with eligibility requirements. Additionally, the Business Manager will oversee the corrective actions and implement a formal secondary review process. The Business Manager will conduct and document secondary reviews for all applications entered into the food service software to verify eligibility determinations. This ensures compliance with regulatory standards and addresses the deficiencies noted in the audit findings. Anticipated Completion Date: June 2025

View Audit 344529

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