Corrective Action Plans

Finding 7831 (2023-004)

Significant Deficiency 2023

NE

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of...

Condition: The Hospital reported amounts in the reporting portal for information technology expenditures for Quarter 3 2022 in excess of amounts that are supported by audit evidence. Planned Corrective Action: Management will continue to refine processes to more diligently review the calculation of allowable expenses and amounts entered into the provider relief fund reporting portal. Contact Person: Stephanie Jacobsen, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2024

View Audit 10165

Finding 7805 (2023-004)

Significant Deficiency 2023

Town of Westport, Conencticut

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

United States Department of the Education 2023-004 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Explanation of disagreement with audit finding...

United States Department of the Education 2023-004 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management further notes that a policy will be put in place to review all vendors through the Sam website to verify that the vendor has not been debarred or ineligible from receiving Federal Government funds. The of the contact person responsible for corrective action: Elio Longo Planned completion date for corrective action plan: June 30, 2024.

View Audit 10136

Finding 7804 (2023-002)

Significant Deficiency 2023

Town of Westport, Conencticut

CT

Procurement, Suspension & Debarment Reporting Significant Deficiency § 200.318 § 200.326

United States Department of the Education 2023-002 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation...

United States Department of the Education 2023-002 Special Education Cluster – AL No. 84.027/84.173 Recommendation: We recommend that the BOE review its formal procurement policies and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management will update their purchasing policy to ensure compliance with Uniform Guidance. The of the contact person responsible for corrective action: Elio Longo

View Audit 10136

Finding 7802 (2023-003)

Significant Deficiency 2023

Town of Westport, Conencticut

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

United States Department of the Treasury 2023-003 COVID-19 American Rescue Plan Act Local Fiscal Recovery – AL No. 21.027 United States Department of Transportation 2023-003 Highway Planning and Construction – AL No. 21.205 Recommendation: We recommend that the policies be updated to include t...

United States Department of the Treasury 2023-003 COVID-19 American Rescue Plan Act Local Fiscal Recovery – AL No. 21.027 United States Department of Transportation 2023-003 Highway Planning and Construction – AL No. 21.205 Recommendation: We recommend that the policies be updated to include that vendors will be reviewed to ensure they are not suspended and debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agrees with this finding. Management further notes that a policy was put in place in March 2023 to review all vendors through the Sam website to verify that the vendor has not been debarred or ineligible from receiving Federal Government funds. Name of the contact person responsible for corrective action: Sheila Carey

View Audit 10136

Finding 7781 (2023-002)

Significant Deficiency 2023

Harry S. Truman Community Development Corporation

MO

Subrecipient Monitoring Significant Deficiency

2023-02 Recommendation: The Organization should review its transactions invoiced but not paid prior to year-end in order to properly record accrued liabilities. Corrective Action Planned: We acknowledge that there is currently not a sufficient process in place to ensure that accounts payable...

2023-02 Recommendation: The Organization should review its transactions invoiced but not paid prior to year-end in order to properly record accrued liabilities. Corrective Action Planned: We acknowledge that there is currently not a sufficient process in place to ensure that accounts payable and accrued expenses are properly recorded. A policy will be implemented to review the accounting records to ensure that accounts payable and accrued expenses are properly recorded now that the Organizations has staff and an outsourced accounting firm with the knowledge and skills to fulfill this need. Implementation Date: The entity will adopt a policy to review expenses invoiced but not yet paid to determine what amounts need to be accrued to ensure proper treatment of activity. This will be implemented by the entity by December 31, 2024.

View Audit 10117

Finding 7688 (2023-004)

Significant Deficiency 2023

School District of Random Lake

WI

Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions

There is no disagreement with the finding. District management is continuing to review policies and procedures in response to the finding.

View Audit 10028

Finding 7606 (2023-002)

Significant Deficiency 2023

Housing Authority of Billings, Montana

MT

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development CFDA #: 14-871 Housing Choice Voucher Program Applicable Federal Award Number and Year – 2023 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Finding Summary: HQS Enforcement there was 1 instance in which the la...

U.S. Department of Housing and Urban Development CFDA #: 14-871 Housing Choice Voucher Program Applicable Federal Award Number and Year – 2023 Special Tests and Provisions Significant Deficiency in Internal Control over Compliance Finding Summary: HQS Enforcement there was 1 instance in which the landlord didn’t correct the cited HQS deficiencies within the specified correction period and Housing Authority of Billings failed to abate the HAP timely. Responsible Individuals: Patti Webster, Chief Executive Officer / Executive Director and Helen Verhasselt, CFO Corrective Action Plan: Management agrees with the finding. The organization has completed retraining of staff and stressed the importance of following the Administrative Plan. The HCV Director is reviewing all HQS inspections monthly and conducts cross reference checks to ensure timely actions are taken on failed inspections. Anticipated Completion Date: December 20, 2023

View Audit 9948

Finding 7577 (2023-004)

Material Weakness 2023

Bethany Lutheran Home for the Aged, Inc.

SD

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management created the reserve account of $114,600 in December 2022 which was established as a separate bookk...

Finding 2023-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management created the reserve account of $114,600 in December 2022 which was established as a separate bookkeeping and bank account. However, management transposed the $116,400 amount that was required to be in the reserve account according to the Letter of Conditions. The Organization underfunded the actual reserve balance after interest earnings by $521 as of June 30, 2023. Additionally, the Organization withdrew $100,000 in May 2023 from the reserve account to deposit into the operating account and subsequently replenished the reserve account within 14 days without obtaining proper federal agency approval. Responsible Individuals: Dalton Huber, Chief Financial Officer Corrective Action Plan: A new line of credit has been established at First Interstate Bank to prevent this from reoccurring. The correct amount is presently in the reserve account. Anticipated Completion Date: 10/1/2023

View Audit 9917

Finding 7530 (2023-002)

Significant Deficiency 2023

Second Harvest Heartland

MN

Eligibility Matching / Level of Effort / Earmarking Significant Deficiency § 200.303

Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, th...

Audit Finding: ALN: 10.656 Grant No.: 204642 Grant Period: Year ended September 30, 2023 Type of finding – Significant deficiency in internal control over compliance Response: Agree Explanation/Corrective Action: • Scanning Applications: o Applications are physically filed by volunteers, then scanned into SharePoint and filed electronically. o SharePoint does not recognize hand-written applications, so we use a filing spreadsheet to track specific batch numbers for applications, which gives us the ability to trace an individual document. If the document is typed, then it can be recognized through a search in SharePoint.  Our SOP document for scanning applications can be found on the CSFP Sharepoint site. o We have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. • If an application is missing: o Confirm that application information is in ClientTrack and document through a generated printed application. o Send application to distribution site for next distribution, to ensure participant signs new application before they receive another CSFP box. Anticipated Completion Date: We currently have two volunteers who are scanning on a weekly basis (between 150-250 applications scanned weekly), and we will continue to prioritize this project as more staff/volunteer hours become available. The current backlog is around one year with plans to get caught up using additional resources in the next few months.

View Audit 9830

Finding 7521 (2023-003)

Significant Deficiency 2023

Hays Medical Center, Inc.

KS

Reporting Significant Deficiency

Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Significant Deficiency; Reporting Compliance Requirement Corrective Action Plan: The Medical Center will strengthen procedures surrounding the reporting req...

Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Significant Deficiency; Reporting Compliance Requirement Corrective Action Plan: The Medical Center will strengthen procedures surrounding the reporting requirements related to Provider Relief Fund. The Medical Center will have a person independent of the reporting process review the reporting prior to submission. Anticipated Completion Date: The Medical Center intends to implement this immediately which will apply to any future reporting periods.

View Audit 9771

Finding 7519 (2023-001)

Significant Deficiency 2023

Hays Medical Center, Inc.

KS

Questioned Costs Cash Management Significant Deficiency

Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Significant Deficiency; Activities Allowed or Unallowed Compliance Requirement Corrective Action Plan: The Medical Center will impleme...

Identification: 93.498 United States Department of Health and Human Services, Provider Relief Fund and American Rescue Plan Rural Distribution; Noncompliance Finding/Significant Deficiency; Activities Allowed or Unallowed Compliance Requirement Corrective Action Plan: The Medical Center will implement procedures to ensure that future reporting of federal expenditures are reduced by an amount that other sources have reimbursed or are obligated to reimburse using actual Medicare cost report percentages to compute the amount that has been previously reimbursed by Medicare. Anticipated Completion Date: The Medical Center intends to implement this immediately which will apply to any future reporting periods.

View Audit 9771 Questioned Costs: $1

Finding 7514 (2023-006)

Significant Deficiency 2023

School District of Cadott Community

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

View Audit 9733

Finding 7509 (2023-005)

Significant Deficiency 2023

School District of Cadott Community

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks will be put into place prior to claim submissions with existing staff members. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

View Audit 9733

Finding 7499 (2023-003)

Significant Deficiency 2023

School District of Cadott Community

WI

School Nutrition Programs Allowable Costs / Cost Principles Eligibility

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsi...

The District will assign someone in the Business Office to review the Child Nutrition claims. Due to the size of the District, it is not cost effective to have more than one person in the food service department working with the claims. A school business official will review all claims. Responsible Person: Sue Shakal Anticipated Completion Date: Ongoing

View Audit 9733

Finding 7471 (2023-006)

Significant Deficiency 2023

Harris-Stowe State University

MO

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control...

Finding 2023-006 Personnel Responsible for Corrective Action: Registrar – Yolanda Kenton Anticipated Completion Date: December 2023 Corrective Action Plan: The University filled the Registrar position which had been vacant for 6 months. In addition, the Registrar’s Office implemented a control that includes running a monthly enrollment status report allowing for changes to be reported within the 60 day window. The current Registrar has also done Registrar training with the American Association of Collegiate Registrars and Admissions Officers (AACRAO).

View Audit 9669

Finding 7410 (2023-003)

Significant Deficiency 2023

Thomas More University

KY

Student Financial Aid Subrecipient Monitoring Significant Deficiency

Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues...

Prior to the student information system transition, regular monitoring of the return of funds took place for Direct Loans, specifically for the returns associated with R2T4 calculations. During the transition, this process was not immediately replaced. It was noted during the audit cycle that issues existed within the new system related to returning funds and tickets were submitted to Jenzabar about the issues, specifically raising concerns about the timing of returns. Not all returns were being picked up by the process that collects the returns and sends them in batches to COD. Adjustments have been made to the system and testing has shown that all of the returns are being picked up now. The Financial Aid Office is also regularly monitoring returns again, similar to the process prior to the transition, and we are now monitoring both Direct Loan and Pell grant returns. This process is managed by an Excel spreadsheet of all Direct Loan and Pell grant returns that have been made in JFA. Any time a return of a Direct Loan or Pell grant is made in JFA, the return is added to the spreadsheet. A Financial Aid Counselor has a regular reminder on their calendar once per week to monitor each return to ensure that the full return process has taken place through COD and that the funds have been returned timely. Anticipated Completion Date: October 1, 2023

View Audit 9556

Finding 7408 (2023-002)

Significant Deficiency 2023

Thomas More University

KY

Student Financial Aid Reporting Significant Deficiency

The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained o...

The Office of the Registrar submits the enrollment reports to the National Student Clearinghouse. Over the course of this past year, the office struggled with a new student information system and staff changes. To prevent reports being submitted late, everyone in the current staff has been trained on how to submit reports. The office has worked with representatives of the National Student Clearinghouse to assist with error reports. In addition, the due dates for submitting the reports have been updated to a more consistent timeframe each month. Each staff member in the Office of the Registrar has the list of dates when the reports are due. Furthermore, the staff hopes to schedule more training from the provider of the student information system to help process reports more accurately. Anticipated Completion Date: November 1, 2023

View Audit 9556

Finding 7407 (2023-001)

Significant Deficiency 2023

Thomas More University

KY

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. ...

During the transition from Jenzabar CX to Jenzabar JFA software, the process to notify students of their loan and TEACH grant disbursements and rights to cancel needed to be rebuilt. The process in CX was fully automated, while the process in JFA was not fully automated for the 2022-23 audit cycle. As a result, there were some students in October of 2022 that did not receive their required notification. For the 2023-24 cycle, the Director of Financial Aid has worked with Jenzabar to establish a more automated process for these notifications. Two separate queries have been established to identify loan disbursements and TEACH recipients. Each query looks for disbursements that occurred that day and collects them in a batch. An automated “scheduler” then runs each group through a notification process where each student will receive an email to their Thomas More email account notifying them that they received the disbursement that day. The scheduler runs this process and sends notifications out at 8pm each evening. Any loan disbursements occur during normal business hours, and even if delayed, would not disburse past 6pm, so each disbursement that occurred that day will be caught by the scheduler by 8pm. Anticipated Completion Date: October 15, 2023

View Audit 9556

Finding 7313 (2023-002)

Significant Deficiency 2023

Rowan County, North Carolina

NC

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a defau...

Corrective Action/Management Response: The Department concurs that an employee left the office unattended while logged into a state platform. 1. Management will partner with the Rowan County Information Technology Department to ensure the highest level of automatic screen locking is set as a default for devices. 2. All staff will receive refresher training on the duty to protect confidential information and prevent the potential for unauthorized access to sensitive information and systems. 3. Management will arrange for random spot checks of offices at least monthly for 3 months, then sporadically thereafter. Management will address any exceptions to screen lock/logout in unattended offices through individual coaching and supervision.

View Audit 9488

Finding 7312 (2023-003)

Significant Deficiency 2023

Rowan County, North Carolina

NC

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have be...

Corrective Action/Management Response: The accounting for employee hours requires the review of timesheets to verify employees are recording scheduled hours appropriately. In conjunction with this review, changes may be required to timesheets. To verify that changes need to be made and then have been made correctly, the review of a “Time Entry Hours Report” has been incorporated into our payroll processing. This report records the number of hours an employee is being paid. This report is reviewed numerous times within the payroll process, prior to the “true up” changes and after changes for verification of accuracy. Proposed Completion Date: May 2023

View Audit 9488

Finding 7272 (2023-001)

Significant Deficiency 2023

Lighthouse Central Florida, Inc.

FL

Subrecipient Monitoring Reporting Significant Deficiency

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The fi...

U.S. Department of Housing and Urban Development Lighthouse Central Florida, Inc. and Lighthouse Works!, Inc. (collectively, the Organization) respectfully submits the following corrective action plan for the year ended September 30, 2023. Audit period: October 1, 2022 – September 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Housing and Urban Development Community Development Block Grants – Assistance Listing No. 14.218 Recommendation: The Organization should implement an internal review process before the information is submitted to the pass-through agencies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Lighthouse Central Florida, Inc. is performing a review of its internal process and designating internal review procedures to ensure future compliance. Name of the contact person responsible for corrective action: Christina Carrier, Vice President of Finance Planned completion date for corrective action plan: March 31, 2024

View Audit 9443

Finding 7153 (2023-001)

Significant Deficiency 2023

Committee Against Domestic Abuse, Inc.

MN

Internal Control / Segregation of Duties Significant Deficiency

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently wi...

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Justice 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 If there are any questions regarding this plan, please call Jason Mack at 507-625-8688 Ext.111

View Audit 9212

Finding 7077 (2023-002)

Significant Deficiency 2023

Town of Avon, Connecticut

CT

Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than...

U.S. Department of the Treasury 2023-002 COVID-19 American Rescue Plan Act Local Fiscal Recovery – Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement a control to ensure an independent review of the financial reports is performed by an individual other than the preparer to verify accuracy and completeness prior to submission to the U.S. Department of the Treasury. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town plans to revise the intergovernmental grants practices documented in the Finance Department Policy and Procedures Manual to add the requirement that an independent review of any financial report submitted to a federal or state grantor be completed by someone other than the report preparer and that this review be formally documented prior to submission to the applicable grantor. Name(s) of the contact person(s) responsible for corrective action: Tom DiStasio, Director of Finance Planned completion date for corrective action plan: July 1, 2024

View Audit 9100

Finding 7067 (2023-001)

Significant Deficiency 2023

North Hill Communities. Inc. and Subsidiaries

MA

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

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amount...

The Company agrees with the finding. The Company will implement a process for a member of the finance staff to prepare lost revenues calculations. The Director of Finance will then provide a second layer of detailed review on the lost revenue calculations and the financial reporting to ensure amounts captured are accurate and categorized appropriately. Sign off on preparation and review will be documented appropriately.

View Audit 9075

Finding 7065 (2023-001)

Significant Deficiency 2023

Muncie Public Charter School of Inquiry, Inc. D/b/a Inspire Academy

IN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines M...

Dec 19, 2023 Donovan CPAs 5151 E. U.S. HWY 36 Avon, IN 46123 Detailed below is the Official Response to Audit Results and Comments relative to the review of Muncie Public Charter School of Inquiry, Inc.’s (“the School”) compliance with provisions of the Accounting and Uniform Compliance Guidelines Manual for Indiana Charter Schools issued by the Indiana State of Accounts. Audit Results and Comment: III. Federal Award Findings and Questioned Costs FINDING 2023-001 TIME AND EFFORT RECORDS SIGNIFICANT DEFICIENCY Federal Program: Education Stabilization Fund Assistance Listing Numbers: 84.425D and 84.425U Condition: The School applied employee salary expenses to the program. While employees were applied to the grant in line with the approved budget, proper time and effort records were not maintained. Semi-annual certification forms did not reflect a six-month period and were not signed at the end of the six-month period. Criteria: Charges for Federal awards for salaries and wages must be based on records that accurately reflect work performed (2 CFR 200.430(i)). Cause: The School was not aware of the requirement outlined in the Criteria section above. Effect: The School is unable to document certification of employee time spent in the program. Recommendation: We recommend the School develop internal controls to ensure that proper semi-annual certifications are maintained. Views of Responsible Officials and Planned Corrective Actions: The School’s Corrective Action Plan is included on page 2. Response: The financial manager, Ana Maric, will submit completed semi-annual certification forms for all employees paid from Title I, Part A; IDEA, Part B (611), and ESSER III for the period of July 01, 2023 to Dec 31,2023 to Donovan CPA for review by January 15, 2024. In addition, semi-annual certification forms will be completed for individuals paid by federal grants and will reflect six-month certification periods to be signed by the employee’s supervisor at the end of the six-month period. In order to maintain this, there will be internal checks and balances every six months to review with the Executive Director, Leslie Draper. Leslie Draper Executive Director Inspire Academy- A School of Inquiry 2801 E. 16th St. Muncie, IN 47302

View Audit 9072

Corrective Action Plans

Filters