Corrective Action Plans

Finding 528649 (2024-001)

Significant Deficiency 2024

Isabella County

MI

Reporting

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in Isabella County’s Single Audit report for the year ended September 30, 2024, and corrective action to be completed. 2024-001 – Variance in Quarterly Reporting. Auditor Descr...

Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following is the finding as noted in Isabella County’s Single Audit report for the year ended September 30, 2024, and corrective action to be completed. 2024-001 – Variance in Quarterly Reporting. Auditor Description of Condition and Effect: During the audit, we noted a variance between amounts reported in quarters one and four of the quarterly P&E reports and amounts recorded in the general ledger and presented on the schedule of expenditures of federal awards (SEFA) for fiscal year 2024. As a result of this condition, the County did not fully comply with the requirements of the grant award or the Uniform Guidance. Auditor Recommendation: We recommend that the County reconcile quarterly P&E reporting with amounts in the general ledger to ensure that all expenditures reported are classified in the correct project category on the P&E reporting and in the correct reporting period. Corrective Action: Management will conduct cross-checks between the general ledger entries and amounts reported on the quarterly ARPA P&E reports to ensure accuracy in amounts reported for the period. Management will also review classification of project categories on quarterly P&E reports to ensure accuracy. Responsible Person: Chris Witmer, Director of Finance. Anticipated Completion Date: 09/30/2025

View Audit 346615

Finding 528612 (2024-001)

Material Weakness 2024

Western Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Planned Corrective Action: The University will reassess internal documentation and procedures that were in place to ensure all required campus-level data and program-level data was being reported to NSLDS via NSC. Contact person responsible for corrective action: Roberta Smith/Sarah Lawson Antici...

Planned Corrective Action: The University will reassess internal documentation and procedures that were in place to ensure all required campus-level data and program-level data was being reported to NSLDS via NSC. Contact person responsible for corrective action: Roberta Smith/Sarah Lawson Anticipated Completion Date: 06/30/25

View Audit 346597

Finding 528611 (2024-001)

Significant Deficiency 2024

City of Worcester, Massachusetts

MA

Subrecipient Monitoring Reporting Significant Deficiency

The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...

The City of Worcester, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development 2024-001 Community Development Block Grant - Assistance Listing Number 14.218 Recommendation: We recommend procedures be strengthened to ensure all required subaward reports are filed with FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City of Worcester will strengthen its procedures to comply with the FSRS reporting requirements and ensure all subawards are appropriately reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Alexis Delgado, Assistant Budget Director – Grants Planned completion date for corrective action plan: April 30, 2025

View Audit 346595

Finding 528610 (2024-001)

Material Weakness 2024

Montgomery County Housing Authority

TX

HUD Housing Programs Reporting

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Non current Valuati...

MONTGOMERY COUNTY HOUSING AUTHORITY 1500 N. Frazier, Ste 101 Conroe, TX 77301 Phone No. (936) 539-4984 Fax No. (936) 539-4758 HOUSING AUTHORITY OF MONTGOMERY COUNTY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 Corrective Action Plan Finding: Finding 2024-001-Non current Valuations and Inadequate Disclosure for Defined Benefit Pension Plan Condition: All material amounts included in the financial statements should have valuations as of the last day of the audit year. In addition, the footnotes should include all of the disclosures that are required. Both of these elements are required by accounting principles generally accepted in the United States. Corrective Action Planned I am Roxanne Albizuri, Executive Director and Designated Person to answer this finding. We will comply with the auditor’s recommendation. Person responsible for corrective action: Roxanne Albizuri, Executive Director Telephone: (936) 539-4984 Housing Authority of Montgomery County, Texas Fax: (936) 539-4758 1500 N Frazier, Ste 101 Conroe, TX 77301 Anticipated Completion Date: June 30, 2025

View Audit 346591

Finding 528607 (2024-006)

Material Weakness 2024

Navajo Health Foundation - Sage Memorial Hospital Inc.

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting § 200.303 § 200.400 § 200.475

Management’s Response: The Finance team of Financial Controller and Senior Accountant are responsible for the reconciling grant revenue, grant receivables and unearned revenue accounts monthly. Proper monitoring and accurate documentation of COVID-19 related activities, including any and all expendi...

Management’s Response: The Finance team of Financial Controller and Senior Accountant are responsible for the reconciling grant revenue, grant receivables and unearned revenue accounts monthly. Proper monitoring and accurate documentation of COVID-19 related activities, including any and all expenditures will be tracked, properly documented and reconciled. Training and monitoring of grant activity will continue in fiscal year 2025. This will be completed by September 30, 2025. Estimated Completion Date: September 30, 2025 Responsible Position: Brochelle Shirley, Financial Controller, and Dawn Bowens, Senior Accountant

View Audit 346589

Finding 528605 (2024-003)

Material Weakness 2024

Hudson County Schools of Technology

NJ

Cash Management Reporting Internal Control / Segregation of Duties

Management will budget and account for WIOA grant activity in the District's financial reporting system.

View Audit 346585

Finding 528559 (2024-002)

Significant Deficiency 2024

Catholic Reflief Services - US Conference of Catholic Bishops

MD

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.303 § 200.309 § 200.403

2.1 Ensure timely reconciliation of inventory distributions in order to record the transactions in the correct accounting period. Responsible Official: Head of Operations, Supply Chain Managers, DRD Operations, SCM RTAs, Completion Date: September 30, 2025

View Audit 346571

Finding 528551 (2024-002)

Material Weakness 2024

Southwest Detroit Environmental Vision

MI

Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514

To ensure fiscal compliance and operational efficiency, grant activities will undergo enhanced monitoring through the addition of monthly reviews of review revenue and expense recognition, regular comparisons against budget and award terms, and provide targeted training for new grant managers and ac...

To ensure fiscal compliance and operational efficiency, grant activities will undergo enhanced monitoring through the addition of monthly reviews of review revenue and expense recognition, regular comparisons against budget and award terms, and provide targeted training for new grant managers and accounting staff on expenditures to meet grant spend down schedules. This finding relates to one legacy grant.

View Audit 346558

Finding 528533 (2024-005)

Material Weakness 2024

Gary Community School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-005 Subject: Child Nutrition Cluster –Reporting Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials:...

FINDING 2024-005 Subject: Child Nutrition Cluster –Reporting Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Linda Zaborowski, CFO Contact Phone Number and Email Address: (219) 881-5536 lzaborowski@garycsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Gary Community School Corporation (GCSC) is taking immediate action to strengthen internal controls over meal count reporting. The district will fully utilize the Skyward Student Information System to track all meals, including those processed through the Point of Sale (POS) system and a la carte items, ensuring a standardized process across all schools. To improve accuracy and prevent over-claiming, GCSC is implementing a unique student ID system where each student will either scan their ID card or manually enter their assigned ID number when receiving a meal. The CFO/Food Service Director will conduct daily reconciliations of meal counts with the Food Service Management Company (FSMC) and verify all claims against source records to prevent errors. Monthly claims will be reviewed for accuracy, ensuring that second student meals and staff meals are excluded. Additionally, GCSC will establish clear policies and procedures requiring the FSMC to provide complete and accurate data for all claim submissions. Regular internal audits and staff training will be conducted to enforce compliance, and an oversight process will be implemented to detect and correct discrepancies before submission. Anticipated Completion Date: Gary Community School Corporation will implement this procedure by March 2025.

View Audit 346557

Finding 528490 (2024-002)

Significant Deficiency 2024

Lyon College

AR

Student Financial Aid Reporting Significant Deficiency

Corrective Action: The “Timely Reporting” issue resulted from a misunderstanding in the Registrar’s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office’s personnel and established procedures designed to prevent it from happening in ...

Corrective Action: The “Timely Reporting” issue resulted from a misunderstanding in the Registrar’s Office regarding the requirements of what had to be reported and by when. We have discussed this issue with that office’s personnel and established procedures designed to prevent it from happening in the future. The “Funds Not Returned Timely” reflects continued improvements resulting from policies already established to enhance compliance with attendance reporting and tracking of those reports by the Registrar and Financial Aid Offices. The College will continue to reinforce compliance with the attendance monitoring and reporting policy, as well as refine procedures for active monitoring of those reports by these two offices. In particular, the process of evaluating whether students who are on the two-week absence report in any one class are in fact at risk of falling out of enrollment status overall. Proposed Completion Date: June 30, 2025

View Audit 346502

Finding 528489 (2024-005)

Significant Deficiency 2024

Orange County, North Carolina

NC

HUD Housing Programs Subrecipient Monitoring Material Weakness

The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & appr...

The 2023 FASS-PH report is now completed, and the 2024 FASS-PH is in progress of being completed. These reports have been added to our year-end checklist.  Include FASS-PH report to closing year-end reports schedule Financial reconciliations.  FASS-PH report preparation.  Management review & approval.  Assign responsible parties for each step in the process.  Conduct weekly check-ins during reporting periods to track progress. Name of contact person: Gary Donaldson 206

View Audit 346492

Finding 528481 (2024-015)

Significant Deficiency 2024

State of Kansas

KS

Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303

Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We identified one student disbursement at Fort Hays State University that was not reported to the COD within 15 days after originally being rejected by the COD system. Recommendation: We recommen...

Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We identified one student disbursement at Fort Hays State University that was not reported to the COD within 15 days after originally being rejected by the COD system. Recommendation: We recommend that the University implement procedures to ensure that student disbursements are reported to the COD on a timely basis, particularly those that are originally rejected. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The University will evaluate and enhance current procedures to ensure the timely reporting of student disbursements to COD. Name(s) of the contact person(s) responsible for corrective action: Chantelle Arnold Planned completion date for corrective action plan: March 2025

View Audit 346470

Finding 528479 (2024-014)

Significant Deficiency 2024

State of Kansas

KS

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We noted that for two of the students tested, the enrollment statuses reported in NSLDS were still listed as withdrawn (W) despite graduating (G). This included one student from the University of ...

Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Condition: We noted that for two of the students tested, the enrollment statuses reported in NSLDS were still listed as withdrawn (W) despite graduating (G). This included one student from the University of Kansas who graduated in December 2023 and one student at Fort Hays State University who graduated May 2024. In addition, we noted that some of the institutions did not have an observable, auditable internal control over the submission process at the time of testing. Recommendation: We recommend that the institutions implement procedures to ensure that enrollment statuses, particularly those who were initially marked as withdrawn but need to be moved to graduated, are reported correctly and timely. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Fort Hays State University: The University will evaluate and enhance current procedures to ensure the accurate and timely reporting of student status changes to NSLDS. University of Kansas (KU): KU has implemented a process to review students who withdrew during the semester then subsequently graduated at the end of that semester. This ensures that their enrollment status, which is accurately updated in the National Student Clearinghouse (NSC), is subsequently reflected in the National Student Loan Data System (NSLDS) in a timely manner. Pittsburg State University: The University will evaluate internal controls around NSLDS status change submission process and work with the IT department to implement an observable control procedure. Kansas State University: The University has reviewed their process and identified a control and will maintain documentation of this control occurring. Emporia State University: The University will evaluate their procedures around NSLDS status change submissions and implement a formalized control procedure to document the review of this process. Name(s) of the contact person(s) responsible for corrective action: Fort Hays State University: Chantelle Arnold, Doug Storer University of Kansas: Casey Wallace, University of Kansas Registrar Pittsburg State University: Melinda Roelfs, Registrar Kansas State University: Kelley Brundage, University Registrar Emporia State University: Sheri Brooks, Registrar Planned completion date for corrective action plan: Fort Hays State University: April 2025 University of Kansas: March 4, 2025. Pittsburg State University: July 2025 Kansas State University: March 10, 2025 Emporia State University: April 2025

View Audit 346470

Finding 528473 (2024-012)

Material Weakness 2024

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.303 § 200.501

Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Condition: Kansas Division of Emergency Management (Management) did not track, determine or monitor the audit verification requirement for its subrecipients in a timely manner. Recommendation: We recommend that the...

Type of Finding: Material Weakness in Internal Control Over Compliance, Other Matters Condition: Kansas Division of Emergency Management (Management) did not track, determine or monitor the audit verification requirement for its subrecipients in a timely manner. Recommendation: We recommend that the agency review its procedures for monitoring of annual audits for subrecipients to ensure that subrecipients are audited in accordance with Subpart F timely. We recommend that a clear timeline and tracking for this monitoring be added to the policies and procedures. Views of responsible officials: Management does not agree with this finding. Action taken in response to finding: Explanation of disagreement with audit finding: • KDEM manages the grant expenditures during the entire lifespan of the project. Scope of work is matched with actual expenses and validated before sending to FEMA for close-out. • KDEM’s audit tracker identifies when audit letters were sent and can be verified through email verification sent to sub-recipients. • There is no regulation stipulating what is “timely”. KDEM verifies audits annually. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal, Fiscal & Grants Management Section Chief Planned completion date for corrective action plan: See above.

View Audit 346470

Finding 528469 (2024-010)

Material Weakness 2024

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.1 § 200.303

Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Condition: The Kansas Division of Emergency Management (Management) did not report subawards to FSRS during SFY 2024 in compliance with FSRS reporting requirements. Recommendation: We r...

Type of Finding: Material Weakness in Internal Control Over Compliance, Material Noncompliance (Modified Opinion) Condition: The Kansas Division of Emergency Management (Management) did not report subawards to FSRS during SFY 2024 in compliance with FSRS reporting requirements. Recommendation: We recommend that Management continue to implement its corrective action plan from the prior year. Management should review and update its procedures and internal controls to ensure that subawards are accurate, reported timely and reviewed timely to FSRS. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Management will download awards every 2 weeks to ensure that the data is reviewed and entered timely. Name(s) of the contact person(s) responsible for corrective action: Jennifer Deal, Fiscal & Grants Management Section Chief Planned completion date for corrective action plan: Ongoing

View Audit 346470

Finding 528463 (2024-008)

Significant Deficiency 2024

State of Kansas

KS

Subrecipient Monitoring Reporting § 200.1 § 200.303

Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: The Kansas State Department of Health and Environment (Department) reported awards issued to contractors to FSRS when contractor agreements are not considered subawards and should not be reported. R...

Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: The Kansas State Department of Health and Environment (Department) reported awards issued to contractors to FSRS when contractor agreements are not considered subawards and should not be reported. Recommendation: We recommend that the Department develop procedures and internal controls to ensure that required subawards are reported accurately to FSRS and that contractor agreements are not reported to FSRS as subawards. Views of responsible officials: Management agrees with the finding. Action taken in response to finding: Process has been updated so that only POs coded as Aid To Local (550100, 550600) will be submitted on FFATA reports. Name(s) of the contact person(s) responsible for corrective action: Shelley Russell, Lead Fiscal Analyst, Division of Public Health Planned completion date for corrective action plan: Immediately. New process will be used for any reports moving forward. Reports that have already been submitted will be reviewed and updated so that only ATL obligations are reflected on the reports.

View Audit 346470

Finding 528451 (2024-004)

Significant Deficiency 2024

State of Kansas

KS

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: We identified that for February 2024, Fort Hays State University (FHSU or the University) did not perform the monthly required Direct Loan reconciliation. Recommendation: We recommend the Univers...

Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: We identified that for February 2024, Fort Hays State University (FHSU or the University) did not perform the monthly required Direct Loan reconciliation. Recommendation: We recommend the University implement procedures to ensure reconciliations are properly completed and reviewed each month. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: After the system issues were identified in February 2024 the University utilized a consultant to resolve these issues and were able to successfully complete reconciliations through the remainder of the year. Workday has since delivered functionality that allows for the SAS reports to import directly into Workday. This delivered functionality will prevent the failure for the February 2024 reconciliation from occurring in the future. Name(s) of the contact person(s) responsible for corrective action: Chantelle Arnold Planned completion date for corrective action plan: August 2024

View Audit 346470

Finding 528447 (2024-001)

Significant Deficiency 2024

World Relief Corporation of National Association of Evangelicals

MD

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Action Taken: We have taken several steps to prevent this sort of error in the future:We immediately reviewed this error with the office in question and made sure they understood the correct process of capitalizing prepaid expenses and expensing each month  This is a transaction that was made in...

Action Taken: We have taken several steps to prevent this sort of error in the future:We immediately reviewed this error with the office in question and made sure they understood the correct process of capitalizing prepaid expenses and expensing each month  This is a transaction that was made in error, guidance for handling prepaid expenses already exists. We reviewed this existing guidance around the correct way to handle prepaid expenses with relevant finance staff.  At the end of each fiscal year offices will be required to complete a full check with finance signoff for prepaid expenses and agree that everything that is prepaid has been communicated to finance.  There is an existing process for grant closeout that provides additional review of expenses that would detect this sort of expense and ensure it is recorded correctly, however, in this instance it was a multi-year grant and so the grant was not closed out and fiscal year end.  As this is a multi-year grant, we corrected this error in FY25 and returned the funds to the grantor for the expense that had not yet been incurred.

View Audit 346462 Questioned Costs: $1

Finding 528443 (2024-004)

Significant Deficiency 2024

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Eligibility Reporting

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the ...

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the various types of enrollment status’s allowed to be reported to NSLDS to conform to the federal regulations. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 2/19/25

View Audit 346451

Finding 528361 (2024-005)

None 2024

West Harvey-Dixmoor School District 147

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 2 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermo...

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 2 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.

View Audit 346419

Finding 528355 (2024-002)

Material Weakness 2024

Bucks County Community College

PA

Subrecipient Monitoring Material Weakness Reporting

Finding 2024-002: Reporting (Material Weakness, repeat finding) U.S. Treasury Department – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Statement of Condition: During testing several of the College’s quarterly ARPA expenditure reports were submitted to Bucks County after the deadli...

Finding 2024-002: Reporting (Material Weakness, repeat finding) U.S. Treasury Department – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Statement of Condition: During testing several of the College’s quarterly ARPA expenditure reports were submitted to Bucks County after the deadline per the grant agreements. The reports tested were submitted between 1-189 days late. Criteria: The College is a subrecipient of ARPA funding from Bucks County. The grant agreements state the College must submit quarterly expenditure reports to the County 11 days after the end of the quarter (calendar year). Cause: The College did not have adequate controls in place to ensure the timely filing of expenditure reports. Effect: Failure to comply with ARPA reporting requirements could jeopardize future federal funding. Recommendation: We recommend that the College reconcile, review, and submit reports in a timely manner based on grant agreements. View of responsible officials and planned corrective actions: Management agrees with the finding. The College has strengthened the process to ensure the timely and accurate reconciliation, review, and submission of expenditure reports consistent with the requirements of all grant agreements. The College’s Grant Office created a Grant Project Management Platform to track compliance requirements for all grants including timely invoicing and reporting. This platform provides a dashboard and reminder functions for deadline monitoring. The Associate Dean, Academic Partnerships who manages the Grants Office, participates in weekly meetings with the Grants Manager and Executive Director, Research, Assessment, Data Analytics, & Reporting, to review deadlines and facilitate the timely and accurate completion of all tasks related to grant compliance. Name(s) of Contact Person(s) Responsible for Corrective Action: Patricia Smallacombe, Associate Dean, Academic Partnerships Anticipated Completion Date: February 28, 2025

View Audit 346399

Finding 528354 (2024-007)

Material Weakness 2024

Town of Hanna

WY

Subrecipient Monitoring Reporting

CORRECTIVE ACTION ITEM - MONITORING and REPORTING - CFDA# 15.252- ABANDON MINE LAND RECLAMATION Individual Responsible: Ann Calvert Treasurer Anticipated Completion Date: 03/31/2025 Corrective Action/Management Response: The Town Treasurer has reached out via e-mail to AML representatives Jennifer R...

CORRECTIVE ACTION ITEM - MONITORING and REPORTING - CFDA# 15.252- ABANDON MINE LAND RECLAMATION Individual Responsible: Ann Calvert Treasurer Anticipated Completion Date: 03/31/2025 Corrective Action/Management Response: The Town Treasurer has reached out via e-mail to AML representatives Jennifer Russel and David Pendleton to help with the filing of a SF-245 required report.

View Audit 346396

Finding 528352 (2024-008)

Material Weakness 2024

Union School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fed...

Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have a contract with the company that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $467,094 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will ensure that they follow the Davis-Bacon requirements. Anticipated Completion Date: 05/01/2025

View Audit 346388

Finding 528350 (2024-007)

Material Weakness 2024

Union 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 II and ESSER III amounts reported for the reports covering the ...

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 II and ESSER III amounts reported for the reports covering the FY22 time period ($0 and $0, respectively) did not agree to the underlying expenditure records ($79,112 and $99,245 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 ($178,829 and $874,154, respectively) did not agree to the underlying expenditure records ($159,450 and $789,489), 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. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will make sure all expenditures match annual data reports. Anticipated Completion Date: 05/01/2025

View Audit 346388

Finding 528331 (2024-001)

Significant Deficiency 2024

Panhandle Public Health District

NE

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512

Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement...

Panhandle Public Health District engaged with a firm demonstrating the capacity to perform PPHD's audit in time for the required submission deadline to the Federal Audit Clearing House. PPHD engaged HBE LLP from Lincoln, NE to conduct audits of Fiscal Year 2024, 2025, and 2026. Subsequent engagement planning will prioritize timely repo11ing.

View Audit 346374

Corrective Action Plans

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