Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,925
In database
Filtered Results
7,023
Matching current filters
Showing Page
72 of 281
25 per page

Filters

Clear
Active filters: Material Weakness
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely. Views of responsib...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management commits to re-review applicable CFR and Admin Polices to assure we are starting from a good foundation and adjust HQS processes as needed to bring all HQS inspections into compliance. Management to provide refresher process training on HQS expected timelines and documentation required to be in OnBase. No later than May 2025, SC Housing is restructuring the HCV department. This realignment will result in a dedicated inspection team that is not burdened with ancillary administrative tasks that have contributed to their inability to meet critical deadlines. Additionally, inspectors will have the flexibility to inspect 4-5 days per week as necessary. One of the key inspectors is physically located in the Low Country area which will minimize the travel time required to inspect in this region. Two of the inspections with findings were in a portfolio assigned to an employee exhibiting substandard performance who was subsequently terminated. These cases have been reassigned. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Lenzy Morris, Director of HCVP Operations Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.
Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Kare...
Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Karen Raugh, Executive Director, is responsible for implementing this corrective action by June 30, 2025.
View Audit 350689 Questioned Costs: $1
FINDING 2024-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description ...
FINDING 2024-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The comptroller will reach out to the IDOE regarding the dates required for submission. The comptroller, with the curriculum director, will populate the spreadsheet. The comptroller will get a signature from the assistant superintendent or superintendent before submittal. Anticipated Completion Date: March 31, 2025
The District has undergone training regarding the Davis-Bacon Act and will now adhere to its requirements when federal funds are utilized for construction projects. This includes compliance with contracts, specifically incorporating prevailing wage clauses and ensuring that federal wage rates and fr...
The District has undergone training regarding the Davis-Bacon Act and will now adhere to its requirements when federal funds are utilized for construction projects. This includes compliance with contracts, specifically incorporating prevailing wage clauses and ensuring that federal wage rates and fringe benefits are met through a diligent monitoring process. This process involves the collection and review of weekly certified payroll reports from contractors or subcontractors. The District will also ensure that all information pertaining to the Davis-Bacon Act is displayed at the job site to maintain compliance. Furthermore, all accounting and management personnel will participate in annual training to remain informed about the Davis-Bacon Act's requirements. All actions are scheduled to be completed by June 30, 2025.
The accounting staff and management responsible for coding within the District will consistently oversee and conduct monthly edit checks in the accounting software to assess all expenses and confirm their coding accuracy. These monthly checks will help identify any coding mistakes in the Oklahoma Co...
The accounting staff and management responsible for coding within the District will consistently oversee and conduct monthly edit checks in the accounting software to assess all expenses and confirm their coding accuracy. These monthly checks will help identify any coding mistakes in the Oklahoma Cost Accounting System, ensuring that expenses are thoroughly reviewed and corrected as necessary. Any inquiries or issues regarding coding will be addressed in collaboration with the Oklahoma State Department of Education and/or school auditors to confirm the appropriate coding options. Monthly spreadsheets have been developed and will be submitted to the Superintendent for evaluation following the reconciliation of claims related to Federal expenditures. The Expenditures of Federal Awards will match the numbers submitted to the Oklahoma Cost Accounting System. Additionally, encumbrances will be examined at the end of the year and will be closed if found to be inaccurate. All actions will be corrected by June 30, 2025.
Special Tests and Provisions Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all patient information received, prior to it being entered into the system to ensure proper classific...
Special Tests and Provisions Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all patient information received, prior to it being entered into the system to ensure proper classification of the sliding fee scale. As part of this, the Organization should ensure the accuracy and completeness of the patient information prior to entering into the billing software. Management should work to conduct internal audits of patient visits to determine all required patient information has been obtained and properly entered into the system in accordance with the Organization’s sliding fee scale policy. Action taken in response to finding: A monthly internal audit of the sliding fee (HNP) will be implemented and as of April 1, 2025 to ensure accuracy of the documentation and calculations. Name(s) of the contact person(s) responsible for corrective action: Daria Sztaba, CFO Planned completion date for corrective action plan: April 1, 2025 and it will continue moving forward on a monthly basis.
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
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
Action taken in response to finding: • The Department has revised its internal policy and procedures to include timelines and a tracking mechanism to ensure the timely submission of fiscal reports and documents. Name(s) of the contact person(s) responsible for corrective action: • Anthony Walker, As...
Action taken in response to finding: • The Department has revised its internal policy and procedures to include timelines and a tracking mechanism to ensure the timely submission of fiscal reports and documents. Name(s) of the contact person(s) responsible for corrective action: • Anthony Walker, Associate Director of the Management Services Division • Anissa Curtis, Budget Analyst III for Aging and Disabilities Services Division Planned completion date for corrective action plan: • Items previously cited for submission have been updated and at this time the Department is in compliance with all fiscal reports. • Revisions to the internal Policy and Procedures have been corrected and disseminated to appropriate staff.
To ensure compliance with the 60-day enrollment update requirement, the Registrar's Office staff will manually enter any withdrawals and leaves of absence into the National Student Clearinghouse (NSC) website upon processing them in Coileague. Using the Student Look Up tool on the NSC website, they ...
To ensure compliance with the 60-day enrollment update requirement, the Registrar's Office staff will manually enter any withdrawals and leaves of absence into the National Student Clearinghouse (NSC) website upon processing them in Coileague. Using the Student Look Up tool on the NSC website, they will update the student's status along with the status start date. Additionally, the confirmation email from the NSC, which verifies that the enrollment update has been processed, will be saved in the student's record.
The Department has completed its corrective action plan from the prior audit. DLPS has been in full compliance with the FFATA reporting requirement since August 2024. COMPLETION DATE/ CONTACT PERSON & PHONE# Fiscal Year 2024 and Ongoing Salvatore Marcello (609) 882-2000 ext.3046 Salvatore.Marcello...
The Department has completed its corrective action plan from the prior audit. DLPS has been in full compliance with the FFATA reporting requirement since August 2024. COMPLETION DATE/ CONTACT PERSON & PHONE# Fiscal Year 2024 and Ongoing Salvatore Marcello (609) 882-2000 ext.3046 Salvatore.Marcello@njsp.gov
The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant wi...
The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant with its SSA SFY 2023 Corrective Action Plan (CAP) which included a January 1, 2025 implementation date. However, DMHAS was unable to comply timely with the FFATA reporting requirements due to competing reporting requirements, in conjunction with the volume of data and effort required. In addition to the significant progress DMHAS reported in the FY 2023 CAP update provided below, DMHAS accomplished the following: On October 21, 2024, DMHAS on boarded a full-time FFATA Analyst dedicated to FFATA data collection and uploads. On October 23 and October 29, 2024, DMHAS conducted training for the FFATA analyst. On or about January 29, 2025 and February 3, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SUPTRS SFY23 and SFY24 Test Contracts (FAIN ending 5822) for the SSA SFY 2024. On or about February 3, 2025 and February 19, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SOR SFY23 and SFY24 (FAIN ending 5743) Test Contracts for the SSA SFY24. Thereafter, DMHAS completed the following uploads: • February 27, 2025 – SOR FAIN ending 5743 – remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. • March 4, 2025 – SUPTRS FAIN ending 7054 – all contracts uploaded. • March 6, 2025 – SOR FAIN ending 7774 – all contracts (into FSRS prior to migration) • March 6, 2025 – SUPTRS FAIN ending 5822 - remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. On January 22, 2025, the DMHAS Compliance Quality Assurance Specialist who helps monitor FFATA compliance completed the federal SAM.gov training. On March 5, 2025, the DMHAS FFATA Analyst completed the federal SAM.gov training. DMHAS remains committed to FFATA compliance, is prioritizing FFATA reporting, and is making a good faith effort to comply. However, DMHAS notes various federal issues outside of the State’s control that are causing delays and increasing administrative burden. More specifically, uploads that predated the conversion from FSRS to Sam.gov were limited by a system error so DMHAS was precluded from entering all contracts/UEIs. In addition, FAINs are missing from SAM.gov, thus precluding the submission of the corresponding uploads. DMHAS is documenting the upload limitations and missing FAINs, along with its continued efforts to overcome the various obstacles outside of its control. COMPLETION DATE/ CONTACT PERSON & PHONE# January 1, 2025 John Fogliano, Deputy CFO (609) 438-4278 John.Fogliano@dhs.nj.gov
The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant wi...
The Department of Human Services, Division of Mental Health and Addiction Services (DMHAS) agrees that for fiscal year 2024 it did not complete Federal Funding Accountability & Transparency Act (FFATA) uploads timely. DMHAS maintains written FFATA policies and procedures, and it is compliant with its SSA SFY 2023 Corrective Action Plan (CAP) which included a January 1, 2025 implementation date. However, DMHAS was unable to comply timely with the FFATA reporting requirements due to competing reporting requirements, in conjunction with the volume of data and effort required. In addition to the significant progress DMHAS reported in the FY 2023 CAP update provided below, DMHAS accomplished the following: On October 21, 2024, DMHAS on boarded a full-time FFATA Analyst dedicated to FFATA data collection and uploads. On October 23 and October 29, 2024, DMHAS conducted training for the FFATA analyst. On or about January 29, 2025 and February 3, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SUPTRS SFY23 and SFY24 Test Contracts (FAIN ending 5822) for the SSA SFY 2024. On or about February 3, 2025 and February 19, 2025, in an effort to demonstrate its proficiency and show its good faith efforts to comply, DMHAS uploaded all SOR SFY23 and SFY24 (FAIN ending 5743) Test Contracts for the SSA SFY24. Thereafter, DMHAS completed the following uploads: • February 27, 2025 – SOR FAIN ending 5743 – remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. • March 4, 2025 – SUPTRS FAIN ending 7054 – all contracts uploaded. • March 6, 2025 – SOR FAIN ending 7774 – all contracts (into FSRS prior to migration) • March 6, 2025 – SUPTRS FAIN ending 5822 - remaining contracts (outside of the SSA24 Test group) up to the FSRS ceiling (which limits data entry to forty (40) pages and UEIs. On January 22, 2025, the DMHAS Compliance Quality Assurance Specialist who helps monitor FFATA compliance completed the federal SAM.gov training. On March 5, 2025, the DMHAS FFATA Analyst completed the federal SAM.gov training. DMHAS remains committed to FFATA compliance, is prioritizing FFATA reporting, and is making a good faith effort to comply. However, DMHAS notes various federal issues outside of the State’s control that are causing delays and increasing administrative burden. More specifically, uploads that predated the conversion from FSRS to Sam.gov were limited by a system error so DMHAS was precluded from entering all contracts/UEIs. In addition, FAINs are missing from SAM.gov, thus precluding the submission of the corresponding uploads. DMHAS is documenting the upload limitations and missing FAINs, along with its continued efforts to overcome the various obstacles outside of its control. COMPLETION DATE/ CONTACT PERSON & PHONE# January 1, 2025 John Fogliano, Deputy CFO (609) 438-4278 John.Fogliano@dhs.nj.gov
The Department of Human Services’ Division of Family Development (DHS/DFD) acknowledges the audit finding regarding the required submission of Subaward to the FFATA Subaward Reporting System (FSRS). One of the primary factors that contributed to non-compliance was system inefficiencies in the FSRS, ...
The Department of Human Services’ Division of Family Development (DHS/DFD) acknowledges the audit finding regarding the required submission of Subaward to the FFATA Subaward Reporting System (FSRS). One of the primary factors that contributed to non-compliance was system inefficiencies in the FSRS, which led to challenges in tracking, reporting and ensuring data accuracy. With the transition of Subaward reporting from FSRS to sam.gov, the DHS/ DFD expects this change to be beneficial in developing effective internal controls and procedures, addressing past compliance challenges and creating a sustainable reporting framework. COMPLETION DATE/ CONTACT PERSON April 30, 2026 Thomas Mattaliano, CFO-DFD (609) 588-3370 Thomas.Mattaliano@dhs.nj.gov
The New Jersey Department of Human Services’ Division of Family Development (DHD/DFD) acknowledges the audit finding regarding the required submission of Subaward to the FFATA Subaward Reporting System (FSRS). One of the primary factors that contributed to non-compliance was system inefficiencies in...
The New Jersey Department of Human Services’ Division of Family Development (DHD/DFD) acknowledges the audit finding regarding the required submission of Subaward to the FFATA Subaward Reporting System (FSRS). One of the primary factors that contributed to non-compliance was system inefficiencies in the FSRS, which led to challenges in tracking, reporting and ensuring data accuracy. With the transition of Subaward reporting from FSRS to sam.gov, the DHD/DFD expects this change to be beneficial in developing effective internal controls and procedures, addressing past compliance challenges and creating a sustainable reporting framework. COMPLETION DATE/ CONTACT PERSON April 30, 2026 Thomas Mattaliano, CFO-DFD (609) 588-3370 Thomas.Mattaliano@dhs.nj.gov
The New Jersey Department of Community Affairs (DCA) recognizes the need to strengthen its monitoring of Subaward reporting requirements to ensure timely reporting. To address this, the agency is already in the process of updating its policies and procedures to enhance oversight and compliance. ...
The New Jersey Department of Community Affairs (DCA) recognizes the need to strengthen its monitoring of Subaward reporting requirements to ensure timely reporting. To address this, the agency is already in the process of updating its policies and procedures to enhance oversight and compliance. As part of the policy updates, the DCA is assigning designated staff to track Subaward issuance and reporting. This ensures clear accountability and improves oversight of reporting requirements. The DCA is working to integrate automated reminders and alerts into its process to notify designated staff of upcoming Subaward reporting deadlines. This proactive approach minimizes the risk of missed reporting obligations. The DCA is working to establish a process for conducting periodic compliance reviews to assess adherence to FFATA Subaward reporting requirements. This review will help identify potential issues early and allow for timely corrective actions. To reinforce FFATA compliance, the DCA is working to implement a training initiative to ensure designated staff are knowledgeable about FFATA requirements and the importance of timely reporting. Regular communication efforts will further promote awareness and adherence to reporting deadlines. COMPLETION DATE/ CONTACT PERSON & PHONE# June 01, 2025 Vera Ricciardi 609-930-1479 VeraEllen.Ricciardi@dca.nj.gov
The New Jersey Department of Labor and Workforce Development (DLWD) transitioned from a manual contract agreement process to a web-based grant administration system that employs the System for Administering Grants Electronically (SAGE) and IntelliGrants (IGX) applications. The DLWD FFATA Reporting U...
The New Jersey Department of Labor and Workforce Development (DLWD) transitioned from a manual contract agreement process to a web-based grant administration system that employs the System for Administering Grants Electronically (SAGE) and IntelliGrants (IGX) applications. The DLWD FFATA Reporting Unit has access to these automated systems and monitors them monthly to identify when new Subaward contracts/agreements are approved to report the required data in the FFATA system. DLWD corrective actions regarding FFATA reporting were fully implemented as of June 30, 2024. COMPLETION DATE/ CONTACT PERSON June 30, 2024 Ahmanish Robinson (609) 984-4356 Ahmanish.Robinson@dol.nj.gov Theresa Vallely (609) 984-1779 Theresa.Vallely@dol.nj.gov
The New Jersey Department of Community Affairs (DCA) recognizes the need to strengthen its monitoring of Subaward reporting requirements to ensure timely reporting. To address this, the agency is already in the process of updating its policies and procedures to enhance oversight and compliance. ...
The New Jersey Department of Community Affairs (DCA) recognizes the need to strengthen its monitoring of Subaward reporting requirements to ensure timely reporting. To address this, the agency is already in the process of updating its policies and procedures to enhance oversight and compliance. As part of the policy updates, the DCA is assigning designated staff to track Subaward issuance and reporting. This ensures clear accountability and improves oversight of reporting requirements. The DCA is working to integrate automated reminders and alerts into its process to notify designated staff of upcoming Subaward reporting deadlines. This proactive approach minimizes the risk of missed reporting obligations. The DCA is working to establish a process for conducting periodic compliance reviews to assess adherence to FFATA Subaward reporting requirements. This review will help identify potential issues early and allow for timely corrective actions. To reinforce FFATA compliance, the DCA is working to implement a training initiative to ensure designated staff are knowledgeable about FFATA requirements and the importance of timely reporting. Regular communication efforts will further promote awareness and adherence to reporting deadlines. COMPLETION DATE/ CONTACT PERSON June 01, 2025 Vera Ricciardi 609-930-1479 VeraEllen.Ricciardi@dca.nj.gov
We did not realize the requirements of the Davis Bacon Act until our FY 23 Audit. The projects requiring the use of the act were done prior to the audit in March of 2024. The District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards...
We did not realize the requirements of the Davis Bacon Act until our FY 23 Audit. The projects requiring the use of the act were done prior to the audit in March of 2024. 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.
FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Ed...
FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Education needed to be obligated by September 30, 2023. Three exceptions occurred with late obligations. It is recommended that the School Corporation create internal controls to prevent late costs and ensure compliance. Contact Person Responsible for Corrective Action: Chris Richie Business Manager/Treasurer Contact Phone Number and Email Address: 219 987 4711, crichie@kv.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will work with Cooperative School Services to ensure that funds are obligated prior to the grant obligation deadline. Anticipated Completion Date: June 1, 2025
Condition: The SEFA for the year ended June 30, 2024 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective actions implemented for capital grants will be expanded to include the operating grants. Contact...
Condition: The SEFA for the year ended June 30, 2024 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective actions implemented for capital grants will be expanded to include the operating grants. Contact person responsible for corrective action: Joseph Khouzami Anticipated Completion Date: March 1, 2025
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identi...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting 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 Reporting compliance requirements. Context: The School Corporation was required to submit 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 amount reported on the Year 3 report ($266,367) did not agree to the underlying expenditure record ($96,019) for the period of July 1, 2021 through June 30, 2022. Additionally, the ESSER II and ESSER III amount reported on the Year 2 report ($1,433,207, and $643,771, respectively) did not agree to the underlying expenditure records ($1,400,698, and $630,465 respectively) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($4,291 and $1,522,378, respectively) did not agree to the underlying expenditure records ($4,590 and $1,774,722, respectively) for the period of July 1, 2022 through June 30, 2023. Additionally, the School Corporation was not able to provide any support for the 288 full-time equivalent (FTE) positions on September 30, 2022, reported on the Year 2 CrossAct report or the 338 full-time equivalent (FTE) positions on September 30, 2023, reported on the Year 3 CrossAct report. Crowe also noted that the School Corporation reported 0 full-time equivalent (FTE) positions paid by ESSER on September 2023, but there were ESSER positions reported in the ESSER applications. Corrective Action Plan: The School Corporation will implement a system of internal controls and an effective review process to ensure amounts reported on annual data reports agrees to the underlying transaction detail or other supporting documentation. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect with the next annual data report submission.
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 8...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Annual Report Card/High School Graduation Rate Audit Finding: Material Weakness Condition: An effective internal control system was not designed or implemented 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 must report graduation rate data for all public high schools within the corporation using the four-year adjusted cohort rate. To remove a student from the cohort, the School Corporation must confirm the reason for removal in writing. Additionally, required documentation for each removal type must be retained by the School Corporation. Context: The School Corporation had not established internal controls to ensure required documentation to support the reason for a student's removal from the high school graduation cohort for mobility reasons was prepared, reviewed, and retained. For three of the eight students tested, the School Corporation was unable to provide documentation to support the removal of the student from the graduation cohort. Corrective Action Plan: The Head Secretary at Rochester High School will document any student that is removed from the high school graduation cohort. The secretary will have the high school principal review and approve this documentation, and the secretary will place in the student’s permanent file. Person responsible for implementation and projected implementation date: The secretary and the high school principal will be responsible for overseeing the implementation of the corrective action plan, which will start in April 2025.
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbe...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective system of internal controls was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of eligibility, we noted three out of 25 eligibility samples that were reported as free or reduced socioeconomic status to the Indiana Department of Education in the October 2022 data exchange count, but supporting documentation supported these students as a paid status. These three students should not have been reported as free or reduced socioeconomic status. Corrective Action Plan: The School Corporation will establish a system of internal controls to review the applications submitted for free or reduced socioeconomic status to ensure the students are classified correctly within the system. The School Corporation will ensure that applications are signed off on as reviewed after the review has taken place. Person responsible for implementation and projected implementation date: In cooperation with the Food Service Director, the Curriculum Director and Business Manager will be responsible for overseeing the implementation of the corrective action plan which will be implemented with the applications for the 2025-2026 school year. This has already been implemented with the Food Service Director and records maintained in her office.
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Oth...
Information on the federal program: Subject: Title I Grants to Local Educational Agencies – Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective system of internal controls was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. Context: We noted that for 11 payroll claims in a sample of 60, the School Corporation was not able to provide semi-annual certifications or support that the personnel were approved to be paid with Title I funds. Corrective Action Plan: The School Corporation will implement internal control procedures to ensure semi-annual certifications or other forms of support are maintained to certify employees are approved to be paid with Title I funds. Person responsible for implementation and projected implementation date: The Curriculum Director and Business Manager will oversee the implementation of the corrective action plan, which will be implemented immediately. The CD has already implemented the requirements of certifications beginning August 1, 2025 and are on file in the Title I records.
« 1 70 71 73 74 281 »