Corrective Action Plans

Finding 50972 (2022-002)

Significant Deficiency 2022

IL

Questioned Costs Reporting

Condition: It was noted that the there was an inconsistency when comparing the general ledger to what twas report on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management Response: The Dis...

Condition: It was noted that the there was an inconsistency when comparing the general ledger to what twas report on the expenditure report. Recommendation: We recommend reviewing the general ledger to the expenditure report before submitting to review for accuracy. Management Response: The District will review the general ledger to the expenditure report before submitting. Anticipated date of completion: June 30, 2023.

View Audit 40946

Finding 50970 (2022-002)

Significant Deficiency 2022

Catholic Eldercare Community Foundation

MN

Reporting § 200.512

Finding 2022-002: Filing of Single Audit Report Finding: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of the audit period. Response: Agree Explanation/Corrective Action: The fiscal year e...

Finding 2022-002: Filing of Single Audit Report Finding: The Organization did not timely submit the Single Audit Reporting Package for the fiscal year ended September 30, 2021 within nine months after the end of the audit period. Response: Agree Explanation/Corrective Action: The fiscal year end September 30, 2021, audit was delayed as it was unclear if a single audit was required. The Organization will file the Single Audit Reporting related to the fiscal year end September 30, 2021 and does not expect delays to continue for fiscal year ended September 30, 2022.

View Audit 48822

Finding 50956 (2022-013)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Reporting

2022-013) Reporting Management?s response and corrective action is as follows: The Head Start Program Administrator began working with Grants Management Solutions in December 2022 to obtain authorization to submit the report timely in Grants Management. After many conversations, the error by Gran...

2022-013) Reporting Management?s response and corrective action is as follows: The Head Start Program Administrator began working with Grants Management Solutions in December 2022 to obtain authorization to submit the report timely in Grants Management. After many conversations, the error by Grants Management Solution was resolved in May 2023 and the report was submitted and certified. Expected Implementation Date: May 2023 Contact person: Vernadine Mabry, Director, Division of Human Development and Services

View Audit 53428

Finding 50947 (2022-003)

Material Weakness 2022

McIntosh Senior Living

MN

Reporting Questioned Costs Material Weakness

Finding 2022-003 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the S...

Finding 2022-003 Federal Agency Name Department of Agriculture Program Name Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary Eide Bailly LLP prepared our schedule of expenditures of federal awards (Schedule) and accompanying notes to the Schedule. Responsible Individuals Sharlene Knutson, Administrator Corrective Action Plan Having auditors assist with preparing the schedule of expenditures of federal awards (SEFA) is not unusual. We will continue to be aware of the financial reporting requirements relating to the Organization?s schedules of expenditures of federal awards and internal control that impact reporting. Anticipated Completion Date Ongoing

View Audit 52757

Finding 50946 (2022-001)

Significant Deficiency 2022

Piedmont Healthcare, Inc.

GA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

Finding No. 2022-001 ? Activities Allowed and Unallowable/Allowable Costs Program: COVID -19 Provider Relief Fund Award Year: January 1, 2020 through June 30, 2022 (a) Criteria or Requirement Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over th...

Finding No. 2022-001 ? Activities Allowed and Unallowable/Allowable Costs Program: COVID -19 Provider Relief Fund Award Year: January 1, 2020 through June 30, 2022 (a) Criteria or Requirement Per 2 CFR 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. (b) Condition Found, Including Perspective During our test work, we selected a sample of 40 incentive bonus payments made during the fiscal year 2022 reporting period. We noted that PHC was unable to provide evidence of management review and approval for each of the incentive bonus payments sampled. These disbursements were made for allowable costs under the terms and conditions of the program. (c) Possible Cause PHC was unable to provide evidence of certain management reviews and approvals because the control was not designed to require the retention of documentation of management review at the transactional level. (d) Questioned Cost None. (e) Effect Evidence of the effective operation of management review controls was not maintained in accordance with Federal requirements. (f) Statistical Validity The sample was not intended to be, and was not, a statistically valid sample. (g) Repeat Finding in the Prior Year Repeat of prior year Finding No. 2021-001. (h) Recommendation We recommend that PHC strengthen controls over the management review process to enhance the retention of evidence of management review and approval. (i) View of Responsible Officials Management concurs with the finding. While we believe appropriate controls exist relating to the management review and approval of allowable costs at the transactional level, we concur that procedures relating to obtaining and maintaining documentation of such reviews need to be strengthened. (j) Corrective Action Plan Management will ensure communication of the finding to the reviewers and submitters of allowable costs and revise procedures to ensure documentation of reviews and approvals is obtained and maintained. Prior to submitting allowable costs to Health Resources and Services Administration (?HRSA?), we will obtain documentation of the approval of these costs and maintain this documentation in the same manner as the documentation of the submission of the costs to HRSA. (k) Anticipated Completion Date Correction of corrective action anticipated by August 31, 2023. (l) Name of Person for Corrective Action Marie Gaffney, Vice President Corporate Finance: (470) 271-6007.

View Audit 53715

Finding 50945 (2022-001)

Material Weakness 2022

Garrett Regional Medical Center

MD

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

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours we...

Finding 2022-001- Allowable Costs, Activities Allowed and Special Tests and Provisions Contact Person: Lori Dixon Management?s Response: GRMC management will implement the following processes/procedures as a result of the finding of the 2022 Single Audit. During the audit review, FEMA hours were found to be unallowable on sample patients treated for COVID. Management reviewed the findings and identified additional patients/hours not covered by other funding sources to replace the unallowed data totaling $8,550. Completion Date: The steps above will be completed by October 31, 2023.

View Audit 52431 Questioned Costs: $1

Finding 50944 (2022-004)

Significant Deficiency 2022

Meeker Memorial Hospital

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding 2021-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Financial Assistance Listing #93.498 Significant Deficiency Compliance Requirement: 2 CFR 200.303(a) establishes that the aud...

Finding 2021-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Financial Assistance Listing #93.498 Significant Deficiency Compliance Requirement: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Hospital is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Finding Summary: The Hospital did not have an adequate internal control policy in place to ensure review and approval of the lost revenue calculation and report submitted to the Department of Health and Human Services for Period 4. Responsible Individuals: Nicole Siegner, CFO Status: Management will enhanced internal controls to ensure lost revenue calculations and reporting submissions to HRSA were reviewed by an individual other than the preparer and documentation of approval was maintained.

View Audit 51724

Finding 50941 (2022-002)

Significant Deficiency 2022

Westward Heights

WY

Questioned Costs Reporting Significant Deficiency § 200.327

Effective immediately, the Chief Financial Analyst has created a schedule for all Westward Heights Care Center monthly financial statements be completed and sent to the Administrator by approximately the 20th of each month. This will allow time to get the quarterly reports completed and sent to the ...

Effective immediately, the Chief Financial Analyst has created a schedule for all Westward Heights Care Center monthly financial statements be completed and sent to the Administrator by approximately the 20th of each month. This will allow time to get the quarterly reports completed and sent to the USDA. The annual budget was not completed on time as there was a new administrator. The administrator now has the experience and education to get the budget completed by November 30th and sent to the USDA.

View Audit 50043

Finding 50934 (2022-001)

Material Weakness 2022

Jennings American Legion Hospital, Inc.

LA

Questioned Costs Period of Performance Reporting

August 26, 2022 Legislative Audit Advisory Council P.O. Box 94397 Baton Rouge, LA 70804-9397 RE: Jennings American Legion Hospital, Inc. FYE 11/30/2021 Financial Statement Audit Management Corrective Action Plan Dear Council Members: Management has taken the following action is response to th...

August 26, 2022 Legislative Audit Advisory Council P.O. Box 94397 Baton Rouge, LA 70804-9397 RE: Jennings American Legion Hospital, Inc. FYE 11/30/2021 Financial Statement Audit Management Corrective Action Plan Dear Council Members: Management has taken the following action is response to the finding of our auditors, Lester, Miller & Wells, CPAs for the fiscal year ended November 30, 2021. Finding 2021-001 ? Medicare and Medicaid Cost Report Receivables Position(s) of Agency Personnel taking correction action: Chief Executive Officer Corrective Action: Management has considered the recommendation and concluded that the implementation cost is greater than the benefit derived from preparing interim cost reports. It is more efficient and cost effective for external cost report preparers to prepare the cost reports at year-end. Finding 2021-002 ? Recognition of Insurance Proceeds Position(s) of Agency Personnel taking correction action: Chief Financial Officer Corrective Action: Management will recognize insurance proceeds as a gain (loss) and ensure assets being replaced or repaired are recorded at cost. If you should require additional information please call (337) 616-7030. Sincerely, Dana D. Williams Chief Executive Officer

View Audit 47564

Finding 50926 (2022-002)

Material Weakness 2022

Flagler Hospital, Inc. and Subsidiaries

FL

Questioned Costs Subrecipient Monitoring Material Weakness

Condition: The System?s controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations or the required submission timeline. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing...

Condition: The System?s controls in place for reporting submissions did not identify that guidelines were not followed related to the lost revenue calculations or the required submission timeline. Planned Corrective Action: The System will review and enhance its PRF reporting process by implementing controls to ensure reports are completed and submitted in accordance with the guidelines established by HHS. Contact person responsible for corrective action: Tom Bailey Anticipated Completion Date: 6/30/24

View Audit 46814

Finding 50923 (2022-001)

Significant Deficiency 2022

Verde Valley Sanctuary, Inc.

AZ

Allowable Costs / Cost Principles Reporting Cash Management § 200.510

Finding Number: 2022-001 Program Name/Assistance Listing Titles: Crime Victim Assistance; Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Numbers: 16.575, 93.671 Contact Person: Jessica Bryson, Finance Administrator Anticipated Completion ...

Finding Number: 2022-001 Program Name/Assistance Listing Titles: Crime Victim Assistance; Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services Assistance Listing Numbers: 16.575, 93.671 Contact Person: Jessica Bryson, Finance Administrator Anticipated Completion Date: Completed effective October 2022 Planned Corrective Action: During the audited fiscal year, the organization experienced significant staff turnover in the Finance Department. As a result, the methodology of accounting relative to class/customer tracking changed part-way through the year. This resulted in the inability to immediately produce documentation from the financial reporting software that corroborated the grant billings. Although the organization is confident that expenses were billed to appropriate grants throughout the year (due to backup documentation in the grant billing portals), the organization?s financial software did not directly reflect this. To correct this problem, a new class/customer tracking system has been established to ensure that the financial reporting software more accurately tracks expenditures related to Federal Awards and organizational programs. Furthermore, grant billings are regularly reviewed by an independent accounting firm, the organizations Treasurer, and/or the Executive Director to ensure proper coding/tracking.

View Audit 41296

Finding 50905 (2022-001)

Material Weakness 2022

Kelso School District No. 458

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso School District No. 458 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fede...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso School District No. 458 September 1, 2021 through August 31, 2022 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Scott Westlund, Chief Financial & Operations Officer 601 Crawford, Kelso WA, 98626 (360) 501-1903 Corrective action the auditee plans to take in response to the finding: The Kelso School District appreciates the State Auditor?s Office review of the Davis-Bacon Act requirements in our use of federal funding for the Huntington Middle School construction project. The Kelso School District agrees with the auditor?s finding that more frequent monitoring of wage and payroll certifications is necessary to conform to Davis-Bacon Act. We realize that our reliance on the State of Washington?s Labor and Industries prevailing wage and payroll certifications site (where wage and certification data is submitted and stored) will require weekly review of submitted contractor payrolls and certifications. As we move forward into two additional construction projects utilizing federal funds, we will ensure our project management team provides weekly oversight of contractor compliance, collects weekly certifications and payrolls, and provides Kelso School District with required documentation. Anticipated date to complete the corrective action: Currently in place

View Audit 44228

Finding 50904 (2022-002)

Significant Deficiency 2022

Wallis Annenberg Center for the Performing Arts

CA

Reporting Internal Control / Segregation of Duties

We agree with the auditor?s finding. The Organization now has adequate policies and procedures in place to ensure timeliness of data requested and will be implemented to ensure future audits are in compliance with the Uniform Guidance timeline.

View Audit 43747

Finding 50885 (2022-003)

Significant Deficiency 2022

Housing and Redevelopment Authority of Wadena

MN

HUD Housing Programs Reporting

FINDING: 2022-003-HousingVoucherCluster,CFDANo. 14.871 and14.879 -Reporting Recommendation: We recommend that management have more procedures in place to effectively reconcile, review, and submit required reports to HUD. Actions Planned/Taken in Response to Finding: Wadena HRA is working with softwa...

FINDING: 2022-003-HousingVoucherCluster,CFDANo. 14.871 and14.879 -Reporting Recommendation: We recommend that management have more procedures in place to effectively reconcile, review, and submit required reports to HUD. Actions Planned/Taken in Response to Finding: Wadena HRA is working with software provider and fee accounting company to reconcile, review, and submit required reports to HUD. Contact Person Responsible for Corrective Action: Maria Marthaler, Executive Director Planned Completion Date: June 30,2023

View Audit 42572

Finding 50883 (2022-002)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Cash Management Reporting

2022-002) Reporting Management?s response and corrective action is as follows: The Office of Community Development (OCD) was in contact with the Treasury to resolve an error with the Treasury reporting portal that prevented report submission. The error was not resolved by Treasury until June 2022....

2022-002) Reporting Management?s response and corrective action is as follows: The Office of Community Development (OCD) was in contact with the Treasury to resolve an error with the Treasury reporting portal that prevented report submission. The error was not resolved by Treasury until June 2022. The monthly report requires reporting of the number of households that received assistance and the total amount of ERAP funds paid for those participants in the reporting period. A City-Parish contractor issues the rental assistance and requests reimbursement from the City-Parish at a later date. The Treasury reports are due prior to the reimbursement being paid to the contractor. However, costs for the participants must still be included in the Treasury Report. Due to this timing difference, the monthly report would not be supported by the City-Parish accounting records at the time of the report being filed. Expected Implementation Date: December 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50881 (2022-012)

Material Weakness 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Subrecipient Monitoring Special Tests & Provisions Reporting

2022-012) Special Test and Provisions Management?s response and corrective action is as follows: The City Parish transitioned the administration of the OCD in late 2021 and began hiring new staff throughout 2022. As the Office of Community Development onboarded staff in 2022, monitoring of afford...

2022-012) Special Test and Provisions Management?s response and corrective action is as follows: The City Parish transitioned the administration of the OCD in late 2021 and began hiring new staff throughout 2022. As the Office of Community Development onboarded staff in 2022, monitoring of affordable housing projects, previously conducted by the East Baton Rouge Parish Redevelopment Authority, had resumed. Additionally, the new leadership self-identified the need for additional monitoring and procured a consultant to provide a comprehensive third-party monitoring and assessment of all active subrecipients and developers. That review is anticipated to be completed in July of 2023. Expected Implementation Date: December 2024 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50879 (2022-010)

Material Weakness 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

2022-010) Program Income Management?s response and corrective action is as follows: The Office of Community Development (OCD) provides funding to affordable housing developers using Federal funds. Since 2021, the OCD has worked alongside dozens of developers, the State, and private investors to a...

2022-010) Program Income Management?s response and corrective action is as follows: The Office of Community Development (OCD) provides funding to affordable housing developers using Federal funds. Since 2021, the OCD has worked alongside dozens of developers, the State, and private investors to add over 800 units of affordable housing to our housing market. These affordable housing funds are often provided to nonprofits and local developers by means of a forgivable loan. This loan is intended to generate no income, but instead allows the parish to place a lien on the property to enforce the long-term affordability requirements required by the Federal government. The outsourced loan servicing agency provides administrative support for the HOME mortgage program and interest generating activities; however, the affordable housing support is not a part of that scope. Instead, the City-Parish Parish Attorney?s Office works alongside the Office of Community Development and the Clerk of Courts to record the forgivable loans as liens on the property. The lien ensures that developers are unable to sell the home for market rate activities or otherwise dispense of the property or manage the property in a way that is incompliant with the Code of Federal Regulations. Expected Implementation Date: December 2024 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50875 (2022-008)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Subrecipient Monitoring Questioned Costs Cash Management

2022-008) David Bacon Wage Requirements Management?s response and corrective action is as follows: All OCD contracts with developers include requirements to comply with Davis-Bacon. As part of the approved policies and procedures, the OCD requests evidence of Davis-Bacon compliance during the clo...

2022-008) David Bacon Wage Requirements Management?s response and corrective action is as follows: All OCD contracts with developers include requirements to comply with Davis-Bacon. As part of the approved policies and procedures, the OCD requests evidence of Davis-Bacon compliance during the closeout of the project in order to ensure complete records. The OCD withholds the retainage at the end of the project until those records are received and reviewed as part of project close-out. The project cited for a lack of Davis-Bacon monitoring began the close-out process just as the audit was being finalized in June 2023 and per the OCD policy, the final reimbursement to the developer is being held until complete Davis Bacon records are submitted, reviewed, and approved. To implement best practices moving forward, the OCD is reviewing the policies and procedures and identifying ways to improve the collection and review of Davis-Bacon compliance. The current staff is scheduled to participate in training and is developing new reporting requirements in alignment with that training. Expected Implementation Date: July 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50873 (2022-006)

Significant Deficiency 2022

City of Baton Rouge - Parish of East Baton Rouge

LA

Reporting Subrecipient Monitoring HUD Housing Programs

2022-006) Reporting Management?s response and corrective action is as follows: The City-Parish transitioned the administration of the Office of Community Development (OCD) in late 2021 throughout 2022. The staff requested access to the Department of Housing and Urban Development?s online reportin...

2022-006) Reporting Management?s response and corrective action is as follows: The City-Parish transitioned the administration of the Office of Community Development (OCD) in late 2021 throughout 2022. The staff requested access to the Department of Housing and Urban Development?s online reporting system, the Integrated Disbursement and Information System (IDIS) in order to complete the CAPER. The OCD staff did not receive access to IDIS until January 2023, at which time the OCD staff began working to complete the reports. The 2022 program year report was completed in June 2023. Moving forward, the new administration at the OCD is redesigning the reporting system for subrecipients and developers to increase the efficiency and accuracy of reporting. The new system should reduce staff burden and reduce the impact of staff transitions on reporting requirements in the future. Expected Implementation Date: August 2023 Contact person: Marlee Pittman, Interim Director, Office of Community Development

View Audit 53428

Finding 50869 (2022-005)

Material Weakness 2022

Union County/college Corner Joint School District

IN

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

FINDING 2022-005 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013...

FINDING 2022-005 Subject: COVID-19 ? Education Stabilization Fund ? Reporting Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013 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 two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. For the first report, the amounts reported as expended did not agree to underlying expenditure records of the School Corporation. Per discussion with the Treasurer, the amount in the report included expenditures from outside of the reporting period, resulting in an overstatement of expenditures of approximately $28,000. Additionally, for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Description of Corrective Action Plan: The treasurer will prepare the grant reporting and have the deputy treasurer review and make any corrections to the information online prior to submission. Responsible Party and Timeline for Completion: Jennifer Blakely, Treasurer, and Debbie Blevins, Deputy Treasurer ? this corrective action will be implemented for all reporting requirements immediately following the audit in March 2023.

View Audit 53337

Finding 50861 (2022-003)

Material Weakness 2022

Union County/college Corner Joint School District

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Fede...

FINDING 2022-003 Subject: Child Nutrition Cluster ? Reporting Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2021, FY2022 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Findings: 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 requirement. Context: We noted that for one claim in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. Description of Corrective Action Plan: The food service director will have the treasurer, deputy treasurer, or an administrator review and sign off on the sponsor claim reimbursement summary prior to submission. Responsible Party and Timeline for Completion: Jenny Dunning, Food Service Director ? this will be implemented immediately following the audit in March 2023.

View Audit 53337

Finding 50848 (2022-002)

Material Weakness 2022

Twin Lakes School Corporation

IN

Questioned Costs School Nutrition Programs Cash Management § 200.303

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.55...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program, Fresh Fruits & Vegetables Program Assistance Listing Numbers: 10.553, 10.555, 10.559, 10.582 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 requirement. Context: We noted that for four claims in a sample of four, the meal counts were overclaimed for the month. We noted that in October 2020, the School Corporation had overclaimed lunches by 823 meals and breakfast by 512 meals, in April 2021, had overclaimed lunches by 210 meals and breakfast by 58 meals, in October 2021, had overclaimed lunches by 90 meals and breakfast by 632 meals, and in April 2022, had overclaimed breakfast by 984 meals and fresh fruits and vegetables by 114. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will verify that each claim has been reviewed by a secondary person for accuracy and that the claim agrees to underlying detail for meals served. Responsible Party and Timeline for Completion: April 01, 2023

View Audit 52593 Questioned Costs: $1

Finding 50847 (2022-001)

Significant Deficiency 2022

Newport-Mesa Unified School District

CA

Subrecipient Monitoring Reporting Significant Deficiency

The District reported what was believed to be transferred into the program by the close of the fiscal year. Unfortunately, those expenses were not moved as the books were closed long after the reporting deadline. The report was adjusted with the CDE at the following reporting period and now reflect ...

The District reported what was believed to be transferred into the program by the close of the fiscal year. Unfortunately, those expenses were not moved as the books were closed long after the reporting deadline. The report was adjusted with the CDE at the following reporting period and now reflect the correct expenditures. In the future, all related year-end transfers will be prioritized and completed prior to the reporting deadlines to ensure that they match.

View Audit 52386

Finding 50841 (2022-002)

Significant Deficiency 2022

Switzerland County School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency 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 two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The School Treasurer will complete the Annual ESSER data report. The Grant Director will verify the report(s) for accuracy and completion. The Grant director will sign off on each report and then confirm via email the report(s) is correct and ready for submission to the IDOE. Responsible party and timeline for completion: Contact person responsible for Corrective Action: Patti Kappes, Treasurer Contact phone number: (812)427-4215 Anticipated completion date: April 30, 2023

View Audit 50941

Finding 50834 (2022-004)

Material Weakness 2022

Region V Services

NE

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. ...

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization selected option III to calculate lost revenue, which is the alternative reasonable method based on management?s narrative. For all periods reported in the Organization?s Period 2 submission, the reported lost revenue amounts did not agree to the underlying internal financial data in accordance with management?s narrative. Planned Corrective Action: Management will continue to refine processes to more diligently review the lost revenue calculation to ensure such amounts are in accordance with the terms and conditions of the federal award. However, the Organization incurred and reported eligible expenses and lost revenue that had the errors in the lost revenue calculation been identified and corrected prior to reporting, the Organization would have satisfactorily incurred eligible expenses and lost revenue in excess of the PRF funds received, including interest earned on such funds. Planned Completion Date: Ongoing Person Responsible: Joe Dondlinger, CFO

View Audit 48354

Corrective Action Plans

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