Corrective Action Plans

Finding 422807 (2022-044)

Significant Deficiency 2022

State of Alaska

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding: 2022-044 - The FFY 21 ACF-204 annual report was incomplete.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH partiall...

Finding: 2022-044 - The FFY 21 ACF-204 annual report was incomplete.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH partially agrees with the finding. DPA submitted a complete copy of the report into the ACF system, which was confirmed via email by the federal representative. However, due to limitations within ACF` s system, which is out of the control of the Division, the supporting documents that were gathered to verify this lacked certain information.Corrective Action (corrective action planned): The Division will update procedures to include download of the certified report immediately upon certification for review. If the certified report does not include correct information andlor the certification page, the Division will seek confirmation or further support documents to reflect what the federal agency received.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422802 (2022-042)

Material Weakness 2022

State of Alaska

AK

Special Tests & Provisions Material Weakness Reporting

Finding: 2022-042 - Nineteen of 25 cases tested (76 percent) reported work activities on the ACF- 199 report that were inaccurate, unsupported or unverified.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency ...

Finding: 2022-042 - Nineteen of 25 cases tested (76 percent) reported work activities on the ACF- 199 report that were inaccurate, unsupported or unverified.Questioned Costs: NoneAssistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH does not agree with the finding. The availability of the system due to the cyberattack is outside the control of the division.Corrective Action (corrective action planned): Auditors were unable to obtain the support in the Case Management System due to the system being offline following the cyberattack in May 2021. The Case Management System was restored during calendar year 2022 but limited to DPA staff only per OIT security office. Cleanup efforts are underway.Completion Date (list anticipated completion date): N/AAgency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422800 (2022-038)

Material Weakness 2022

State of Alaska

AK

Eligibility Special Tests & Provisions Subrecipient Monitoring

Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Furth...

Finding: 2022-038 - Ten of 25 Temporary Assistance for Needy Families (TANF) recipient case files tested lacked documentation supporting the request and use of income and benefit information through the Income Eligibility and Verification System (IEVS) for determining eligibility and benefits. Further, the following eligibility errors were identified:? Eight TANF applicants did not have eligibility redetermined within 12 months and eligibility was automatically extended.? Three TANF applications were not reviewed within 30 days of receipt.? Three applications either did not fill out the felony conviction disclosures or the section was not retained in the case file.? Three applications did not have adequate income verification support.? Three benefit payment amounts were not calculated accurately.? One application did not include child support documentation in the case file.? One renewal application was not reviewed for an eligibility redetermination.Additionally, 24 of the TANF recipient cases received Pandemic Emergency Assistance Fund (PEAF) payments, of which 20 did not have IEVS documentation to support the eligibility determination prior to DHSS making the PEAF payments.Questioned Costs: $138,024Assistance Listing Number: 93.558Assistance Listing Title: TANFViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why):DOH agrees with the finding.Corrective Action (corrective action planned): The agency continues to work through priorities and mandates implemented due to the ending of the public health emergency, which has increased the workload beyond what the division had experienced in the prior year. This has impacted the ability to meaningfully execute the corrective action plan. The Division is currently implementing strategies, which includes increasing staffing, to address the increased workload and upcoming PHE unwinding efforts. The agency will continue moving forward with corrective actions.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422799 (2022-063)

Significant Deficiency 2022

State of Alaska

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding: 2022-063 - The subaward issued for the 1332 State Innovation Waivers program subject to Federal Funding Accountability and Transparency Act (FFATA) requirements was not reported to the FFATA Subaward Reporting System.Questioned Costs: NoneAssistance Listing Number: 93.423Assistance Listing ...

Finding: 2022-063 - The subaward issued for the 1332 State Innovation Waivers program subject to Federal Funding Accountability and Transparency Act (FFATA) requirements was not reported to the FFATA Subaward Reporting System.Questioned Costs: NoneAssistance Listing Number: 93.423Assistance Listing Title: 1332 State Innovation WaiversViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The Department of Commerce, Community and Economic Development agrees with the finding.Corrective Action (corrective action planned): The 1332 State Innovation Waiver program will report to the FFATA subaward reporting requirement in the Federal Subaward Reporting System going forward.Completion Date (list anticipated completion date): 03/31/2023Agency Contact (name of person responsible for corrective action): Lori Wing-Heier, Director Division of Insurance

View Audit 312347

Finding 422798 (2022-037)

Significant Deficiency 2022

State of Alaska

AK

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, incept...

Finding: 2022-037 - Auditors could not obtain sufficient and appropriate evidence to verify the accuracy of the data reported in the monthly ELC special report for FY22 COVID tests conducted by school districts. In addition, for two ELC grant awards, Enhancing Detection and Reopening Schools, inception to date expenditures were overstated by $4,436,595 and $725,221, respectively, in the June 30, 2022, financial reports.Questioned Costs: NoneAssistance Listing Number: 93.323 Assistance Listing Title: ELCViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): Program Manager will confirm in email that each monthly RedCap upload has been received and reviewed. Copies of monthly reports will be saved. Quarterly reconciliations will be conducted to ensure that adjustments are updated to match monthly reports.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422781 (2022-070)

Significant Deficiency 2022

State of Alaska

AK

Subrecipient Monitoring Period of Performance Reporting § 200.303

Finding: 2022-070 - Testing of five subawards subject to Federal Funding Accountability and Transparency Act (FFATA) requirements had obligated amounts incorrectly reported to the FFATA Subaward Reporting System, or not reported at all.Questioned Costs: NoneAssistance Listing Number: 66.202Assistanc...

Finding: 2022-070 - Testing of five subawards subject to Federal Funding Accountability and Transparency Act (FFATA) requirements had obligated amounts incorrectly reported to the FFATA Subaward Reporting System, or not reported at all.Questioned Costs: NoneAssistance Listing Number: 66.202Assistance Listing Title: Congressionally Mandated ProjectsViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): FFATA Quality Compliance Plan:1. Develop and immediately implement Standard Operating Procedures to be incorporated into the staff instruction manual for FFATA reporting protocols.2. Develop, implement, and maintain a spreadsheet of all FFATA ? mandated subaward reporting, containing a comprehensive list, by federal grant funding source, including due dates and sign-off by responsible staff member when submitted into the FSRS system.3. Train all relevant staff on the procedure manual and FFATA Report Tracking spreadsheet.Completion Date (list anticipated completion date): May 30, 2023Agency Contact (name of person responsible for corrective action): Jenn Brown

View Audit 312347

Finding 422779 (2022-061)

Significant Deficiency 2022

State of Alaska

AK

Subrecipient Monitoring Reporting Significant Deficiency § 200.332 § 200.521

Finding: 2022-061 - DCCED staff did not issue timely management decisions for three of the four Coronavirus Relief Fund (CRF) single audit findings requiring follow-up during FY 22.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF - COVID-19Views of Responsible Off...

Finding: 2022-061 - DCCED staff did not issue timely management decisions for three of the four Coronavirus Relief Fund (CRF) single audit findings requiring follow-up during FY 22.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF - COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The Department of Commerce, Community and Economic Development agrees with the finding.Corrective Action (corrective action planned): The department has reviewed and revised the internal single audit tracking process.Completion Date (list anticipated completion date): January 1, 2022Agency Contact (name of person responsible for corrective action): Jenny McDowell, Finance Officer

View Audit 312347

Finding 422778 (2022-034)

Significant Deficiency 2022

State of Alaska

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding: 2022-034 - DHSS staff used inconsistent methods of accounting when reporting federal expenditures for the Coronavirus Relief Fund (CRF) program on FY 22 quarterly financial progress reports. As a result, amounts reported were inaccurate.Questioned Costs: NoneAssistance Listing Number: 21.01...

Finding: 2022-034 - DHSS staff used inconsistent methods of accounting when reporting federal expenditures for the Coronavirus Relief Fund (CRF) program on FY 22 quarterly financial progress reports. As a result, amounts reported were inaccurate.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF ? COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): The department partially agrees with the finding. The written procedures were developed in collaboration with both 0MB and the Division of Finance in June of 2020 to comply with the Treasury Office?s guidance for federal reporting. The department reported the amounts advanced in accordance with these procedures and two emails from June 2020 were previously provided supporting the arrangement agreed upon specific to federal reporting.Corrective Action (corrective action planned): The federal program funding was ended during FY 2022 and the reporting has been completed for this federal program. Training continues to be provided to revenue staff on the preparation of federal reports.Completion Date (list anticipated completion date): The department anticipates this finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner Finding: 2022-034 ? DHSS staff used inconsistent methods of accounting when reporting federal expenditures for the Coronavirus Relief Fund (CRF) program on FY22 quarterly financial progress reports. As a result, amounts reported were inaccurate.Questioned Costs: NoneAssistance Listing Number: 21.019Assistance Listing Title: CRF-COVID-19Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DFCS partially agrees with the finding, The written procedures were developed in collaboration with both 0MB and the Division of Finance in June of 2020 to comply with the Treasury Office?s guidance for federal reporting. The department reported the amounts advanced in accordance with these procedures and two emails from June 2020 were previously provided supporting the arrangement agreed upon specific to federal reporting.Corrective Action (corrective action planned): The federal program funding was ended during FY2022 and the reporting has been completed for this federal program. Training continues to be provided to revenue staff on the preparation of federal reports.Completion Date (list anticipated completion date): DFCS anticipates the finding will be resolved in FY2023.Agency Contact (name of person responsible for corrective action): Marian Sweet, Assistant Commissioner

View Audit 312347

Finding 422773 (2022-077)

Significant Deficiency 2022

State of Alaska

AK

Special Tests & Provisions Subrecipient Monitoring Reporting

Finding: 2022-077 ? One of five construction projects (20 percent) tested did not have a required value engineering (VE) analysis performed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Respo...

Finding: 2022-077 ? One of five construction projects (20 percent) tested did not have a required value engineering (VE) analysis performed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): DOT&PF?s Design and Engineering Services Division Director and State VE Coordinator will provide or make available training to staff completing the VE analysis for projects to ensure they know the policy and procedure regarding what needs to be completed for value engineering requirements and which projects are required to have a VE analysis completed. The department anticipates this finding will be resolved by December 31, 2023.Completion Date (list anticipated completion date): December31, 2023Agency Contact (name of person responsible for corrective action): Carolyn Morehouse, Design and Engineering Services Director

View Audit 312347

Finding 422772 (2022-076)

Significant Deficiency 2022

State of Alaska

AK

Special Tests & Provisions Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Res...

Finding: 2022-076 ? Four of 12 consultants? indirect cost rates (33 percent) were incorrect in eight professional service agreements reviewed.Questioned Costs: NoneAssistance Listing Number: 20.205, 20.2 19, 20.224Assistance Listing Title: Highway Planning and Construction Cluster (HPCC)Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): AgreeCorrective Action (corrective action planned): DOT&PF?s contracting officers will ensure amendments are completed for the four contracts identified. DOT&PF contract officers will add language to future contracts to state that in the processing of payments the current audited indirect rate will be used. The department anticipates this finding will be resolved by June 30, 2023.Completion Date (list anticipated completion date): June 30, 2023Agency Contact (name of person responsible for corrective action): Hilary Porter, Chief Contracts Officer

View Audit 312347

Finding 422766 (2022-032)

Material Weakness 2022

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions § 200.303

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 ...

Finding: 2022-032 - Testing of5l SNAP recipient cases to verify the accuracy of EIS benefit calculations found five (10 percent) were incorrect. Testing of 26 SNAP recipient cases to verify the adequacy of case information stored in EIS and the DHSS `s document management system, ILINX, found 11(42 percent) had insufficient information in ILINX or inaccurate data input into EIS, and four (15 percent) recipients? applications or report of changes were not processed within federally required timeframes.Questioned Costs: Assistance Listing 10.55 1: $2,636Assistance Listing Number: 10.55 1, 10.561Assistance Listing Title: SNAP ClusterViews of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding.Corrective Action (corrective action planned): The Division of Public Assistance (DPA) continues to strengthen its procedures. Refresher trainings for staff are being offered and case work continues to be reviewed. The agency is also redesigning business processes to meet timeliness measures set by federal partners, to include applications and reports of change.Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2024.Agency Contact (name of person responsible for corrective action): Josephine Stern, Assistant Commissioner

View Audit 312347

Finding 422076 (2022-003)

Material Weakness 2022

Mooresville Consolidated School Corporation

IN

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

2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place...

2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 421539 (2022-005)

Material Weakness 2022

Monroe County Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...

FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds applicable to the reporting in this finding have been expended as of the completion datebelow. We will continue to submit all future Education Stabilization Funds annual reports with evidence to support thesubmission.Completion Date: September 30, 2022

View Audit 312306

Finding 421534 (2022-001)

Material Weakness 2022

Monroe County Community School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hi...

FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hired a new Food Services Director in July of 2021 who was unaware of the existing internal control. The importanceof the internal control has been communicated to the Food Service Director who now prints and signs the state claimreimbursement requests and files with the rest of the monthly paperwork.Completion Date: March 8, 2023

View Audit 312306

Finding 421524 (2022-010)

Material Weakness 2022

Blackford County Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S4...

FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material Weakness, Modified OpinionContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 76+5-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:Internal Control:1. The grants specialist/data specialist will compile the information for state reporting in the ESSER grants.The grants specialist will maintain documentation to support the data being presented.2. The corporation treasure will review all compiled financial data for the reporting period and verify it foraccuracy prior to submitting to the superintendent.3. The Superintendent will review the information, supporting documentation and verify accuracy prior tosubmitting to the IDOE reporting.Anticipated Completion Date: July 2023

View Audit 312304

Finding 421493 (2022-004)

Material Weakness 2022

Blackford County Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19...

FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY21, FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Shelley Kemp, Food Service DirectorContact Phone Number: 765-348-7564Views of Responsible Official: We agree with this audit findingDescription of Corrective Action Plan:BCS had moved away from a daily point of sale system after qualifying for the Community EligibilityProvision Free meal program, and had utilized clickers to record the number of students eating daily. Wealso utilized meals claiming number sheets daily.BCS will revert to the point of sale system for the beginning of the 2023-2024 school year to better verifythe student count and to provide more detailed records. We will revise procedures for this process when point ofsale reports are reinstituted.Procedures:1. Daily, Cafeteria Managers at each BCS location will complete an Edit Check report to certify thenumber of meals served at that school for that day.2. Monthly, Cafeteria Managers compile the Edit Checks to determine monthly total meals served.This monthly report will be sent to the Food Service Director for review.3. The Food Service Director will verify the reports from each cafeteria manager, and then compile theinformation for the CNP website that lists the district totals for reimbursement.4. The BJSHS Cafeteria Manager will review and verify the totals compiled by the Food ServiceDirector prior to submission to the IDOE. The BJSHS will sign off prior to submission, verifying thetotals.Anticipated Completion Date: September 2023

View Audit 312304

Finding 421486 (2022-001)

Significant Deficiency 2022

Judson Independent School District

TX

Procurement, Suspension & Debarment Cash Management Reporting

Federal Award Findings and Questioned CostsFor the year ended June 30, 20222022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expenditu...

Federal Award Findings and Questioned CostsFor the year ended June 30, 20222022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expendituresfor the fiscal year.Condition: The District recorded expenditures totaling $9,999 from the ESSER grant funds as of June 30, 2022.Cause: The District initiated the purchase order in March 2022; however, the supplier did not perform the deliveryof goods until July 2022.Effect: Noncompliance with grants seeking reimbursement of expenditures that were not for the reporting periodrequested.Recommendation: The District should develop a process for establishing the recognition of expenditures for thereporting period.District?s Response: The District will monitor all purchase requests at the end of the fiscal year to ensure theyare recorded in the correct year.Responsible Person(s): Michelle Haese, Accounts Payable Coordinator

View Audit 312303

Finding 421360 (2022-002)

Material Weakness 2022

Southwest Dubois County School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-002Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...

FINDING 2022-002Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the reports andanother is verify the reports.Anticipated Date of Completion: March 2023

View Audit 312295

Finding 421348 (2022-003)

Material Weakness 2022

Southwest Dubois County School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensu...

FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the claims/reportsand another is verify the reports.Anticipated Completion Date: March 2023

View Audit 312295

Finding 421301 (2022-101)

Significant Deficiency 2022

Sedona Fire District

AZ

Reporting Subrecipient Monitoring § 200.327

Improve the Timeliness and Accuracy of Financial and Programmatic Reports21.023, 21.027 Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery FundsName of contact person: Connie DeKemper, Finance DirectorAnticipated completion date: 6/30/2023The Finance Department has corr...

Improve the Timeliness and Accuracy of Financial and Programmatic Reports21.023, 21.027 Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery FundsName of contact person: Connie DeKemper, Finance DirectorAnticipated completion date: 6/30/2023The Finance Department has corrected the issue of late reporting by working with the subrecipient and developing processes to accurately and timely report on the requirements of the grant. The US Treasury has developed an extension request process to allow for the collection of additional data due to changing requirements. The Finance Department has submitted its closeout data accurately and timely for the Emergency Rental Assistance Program correcting any reporting errors.Improve the Timeliness and Accuracy of Financial and Programmatic Reports93.224, 93.527 Health Center Program ClusterName of contact person: Tracy Pytlakowski, Community Health Center of Yavapai Finance ManagerAnticipated completion date: 4/17/2023The Community Health Center of Yavapai has corrected the late reporting of its federal funding by ensuring that reports are prepared as soon as possible so that unforeseen staffing absences do not affect the ability to meet timely reporting requirements. The quarterly report that was submitted late is no longer required by the grantor.

View Audit 312293

Finding 421297 (2022-102)

Significant Deficiency 2022

Sedona Fire District

AZ

Reporting

Improve the Timeliness of Filing the Annual Audit17.258, 17.259, 17.278, 20.205, 21.023, 21.027, 93.224, 93.527, 93.268 Workforce Investment Opportunities Act (WIOA) Cluster, Highway Planning and Construction, Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery Funds, He...

Improve the Timeliness of Filing the Annual Audit17.258, 17.259, 17.278, 20.205, 21.023, 21.027, 93.224, 93.527, 93.268 Workforce Investment Opportunities Act (WIOA) Cluster, Highway Planning and Construction, Emergency Rental Assistance Program, Coronavirus State and Local Fiscal Recovery Funds, Health Center Program Cluster, Immunization Cooperative AgreementsName of contact person: Connie DeKemper, Finance DirectorCompletion date: 06/30/2023The County?s Single Audit reporting package for the fiscal year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. The Finance Department has had significant turnover in the past 24 months. Due to this turnover, the prior year financial statements were delayed. This has contributed to the delay in the current year financial statement submission. The Finance Department continues to train staff and document the processes and procedures for accurate and timely submission of the financial statements.

View Audit 312293

Finding 421250 (2022-005)

Material Weakness 2022

Scotland County Board of Education

NC

Subrecipient Monitoring Cash Management Material Weakness

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: Monthly reconciliations will be completed by the 15th day of the following month. A report showing completion of the reconciliations will be provided to the Superintendent by the end of the following month. The res...

Name of Contact Person: Victoria Blue, Interim Finance OfficerCorrective Action Plan: Monthly reconciliations will be completed by the 15th day of the following month. A report showing completion of the reconciliations will be provided to the Superintendent by the end of the following month. The results of the reconciliations will be evident in the monthly Trial Balance.Proposed Completion Date: Immediately

View Audit 312291

Finding 421030 (2022-001)

Significant Deficiency 2022

Board of Education Baltimore County

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...

Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.

View Audit 312282

Finding 420992 (2022-007)

Material Weakness 2022

Sheridan Community Schools

IN

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

FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...

FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. As ESSER reports and reimbursements are completed the supporting documents will bekept with reports. Prior to submission, reports completed and documentation compiled by the Grant Specialist will bereviewed by the Director of Business.Anticipated Completion Date: February 2023INDIANA STATE

View Audit 312279

Finding 420981 (2022-004)

Material Weakness 2022

Sheridan Community Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversig...

FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversight of the School Food Service Accounts, at the close of the month the Director of Business willsend Director of Food Service reports to approve all activity of School Food Service Accounts.Anticipated Completion Date: February 2023

View Audit 312279

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