Corrective Action Plans

Finding 525784 (2024-002)

Significant Deficiency 2024

Bay Cove Human Services, Inc. & Affiliate

MA

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and is in the process of revising internal controls to address this issue.

View Audit 344938

Finding 525773 (2024-001)

Significant Deficiency 2024

Town of Merrimack

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: We are developing a document for policies and procedures over Federal Grants. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – April...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: We are developing a document for policies and procedures over Federal Grants. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – April 1, 2025

View Audit 344936

Finding 525761 (2024-001)

Material Weakness 2024

South Vermillion Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.202 § 200.211 § 200.301 § 200.303 § 200.328

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without any oversight, review or approval process to ensure accuracy of the reports. There was no oversight to make sure that the number of meals served matched the report filed. The lack of internal controls was systemic throughout the audit period. Contact Person Responsible for Corrective Action: Amanda Myers Contact Phone Number and Email Address: 765-832-3551/amyers@svcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Amanda Myers, Food Services Director, will continue to receive the information for the monthly meals served from the cafeteria managers at each school. Once she enters the information, the HS cafeteria manager will review the numbers to ensure that the information was entered correctly. The reimbursement forms and information that was entered will be submitted to the finance department to ensure the reimbursement process is correctly receipted. Anticipated Completion Date: Immediate.

View Audit 344930

Finding 525757 (2024-002)

Material Weakness 2024

Mammoth Unified School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

MUSD will review all federal procurement transactions to ensure that they align with board policy 3230. The District has also joined PINCO, Partners in Nutrition Cooperative as of June 2024. PINCO is “the only self-managed Co-Operative USDA Receiving Agency and Purchasing Group in California. PINCO ...

MUSD will review all federal procurement transactions to ensure that they align with board policy 3230. The District has also joined PINCO, Partners in Nutrition Cooperative as of June 2024. PINCO is “the only self-managed Co-Operative USDA Receiving Agency and Purchasing Group in California. PINCO maintains an active and healthy relationship with CDE’s Resource Management Unit (RMU). PINCO works directly with the RMU assisting Member Districts with all reporting and documentation required under NSLP sponsorship.”

View Audit 344920

Finding 525750 (2024-004)

Significant Deficiency 2024

Iowa Grant School District

WI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Co...

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for project totaled $348,177. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for contractor or subcontractor t submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: Potential reimbursement for costs that did not follow the wage rate requirements. Questioned Costs: $348,177 Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Loras Winders Anticipated Completion: June 30, 2025

View Audit 344902 Questioned Costs: $1

Finding 525730 (2024-002)

Significant Deficiency 2024

Sweetwater County, Wyoming

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to doc...

2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to document the subrecipient was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Recommendation: MHP recommends Southwest Counseling Services implement processes and controls to ensure compliance with the suspension and debarment requirement. Corrective action regarding Suspension and Debarment: The CFO will add the System for Award Management (SAM) Registration Status Search for any contracts using federal funds to the contracting process. The SAM Registration Status Search will allow Contract Managers to verify their sub-recipients are in good standing and not suspended or debarred from receiving Federal Funds. It will be included in the contracting policies of the agency. The CFO will also include to the "Special Provisions" section from the Federal Funds Contract Template in the each individual contract as reviewed and approved by legal counsel. Anticipated completion date: December 31, 2024 Contact person: Melissa Wray-Marchetti, CFO

View Audit 344895

Finding 525707 (2024-016)

Material Weakness 2024

Woodland Park School District Number Re-2

CO

Subrecipient Monitoring Reporting Material Weakness

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with dat...

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Management Response and Planned Corrective Actions Criteria: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district. Responsibility for Corrective Action: Ken Witt, Superintendent Anticipated Completion Date: Summer of 2025

View Audit 344875

Finding 525689 (2024-001)

Significant Deficiency 2024

Middle Kentucky Community Action Partnership, Inc.

KY

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.

View Audit 344835

Finding 525687 (2024-001)

Significant Deficiency 2024

The Primary Care Coalition of Montgomery County, Maryland, Inc.

MD

Subrecipient Monitoring Eligibility Reporting

Views of Responsible Officials: Management agrees with the finding and has already filed the required FFATA report. Completion Date: 11/22/2024

View Audit 344804

Finding 525682 (2024-004)

Material Weakness 2024

Flat Rock - Haw Creek School Corporation

IN

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

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I, ESSER II, and ESSER III amounts reported for the reports cov...

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I, ESSER II, and ESSER III amounts reported for the reports covering the FY22 time period ($3,000, $0 and $0, respectively) did not agree to the underlying expenditure records ($0, $207,168, and $104,885, respectively, for the period of July 1, 2021 through June 30, 2022). Additionally, we noted that the ESSER II, and ESSER III amounts reported for the reports covering the FY23 time period ($328,359 and $334,119, respectively) did not agree to the underlying expenditure records ($121,193 and $229,234, respectively, for the period of July 1, 2022 through June 30, 2023). Contact Person Responsible for Corrective Action: Melissa Dempsey Contact Phone Number: 812-546-2000 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Assistant will jointly review all expenditures or fedral grant awards with in the fiscal year that are to be reported to ensure accuracy of reporting. Anticipated Completion Date: July 2025

View Audit 344796

Finding 525630 (2024-001)

None 2024

Midland Univeristy

NE

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

Corrective Action Planned: The process for disbursement notification will be reviewed. Features of the student information system will be utilized so that the new notification will include specific details of the amount and type of Title IV funds, as well as in formation regarding the right to cance...

Corrective Action Planned: The process for disbursement notification will be reviewed. Features of the student information system will be utilized so that the new notification will include specific details of the amount and type of Title IV funds, as well as in formation regarding the right to cancel any portion of loans to be distributed. Name(s) of Contact Person(s) Responsible for Corrective Action: Doug Watson, Financial Aid Director & Joseph Harnisch, CFO Anticipated Completion Date: The Corrective Action was completed on August 16, 2024.

View Audit 344747

Finding 525618 (2024-001)

None 2024

Town of Dudley, Massachusetts

MA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

When the reporting portal opens in late March 2025 for Annual Reports due by April 30, 2025 (for the April 1, 2024-March 31, 2025 reporting period), the Town Accountant will enter a project under expenditure category 6.1 (Revenue Replacement) that will include the $3,519,030.12 that was obligated an...

When the reporting portal opens in late March 2025 for Annual Reports due by April 30, 2025 (for the April 1, 2024-March 31, 2025 reporting period), the Town Accountant will enter a project under expenditure category 6.1 (Revenue Replacement) that will include the $3,519,030.12 that was obligated and expended by Dudley for revenue replacement. On the overview section of the 2024 report the town will report the full $3,519,030.12 as obligated and expensed.

View Audit 344723

Finding 525596 (2024-001)

Material Weakness 2024

River Network

CO

Procurement, Suspension & Debarment Subrecipient Monitoring

Management agrees with the recommendation to establish and follow a documented internal control process over the review of procurement. Staff will work with management to ensure that subrecipients and contractors with expenses over federal limits will be tested against the debarment list. Additional...

Management agrees with the recommendation to establish and follow a documented internal control process over the review of procurement. Staff will work with management to ensure that subrecipients and contractors with expenses over federal limits will be tested against the debarment list. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.

View Audit 344697

Finding 525578 (2024-003)

Material Weakness 2024

Gage County

NE

Subrecipient Monitoring

The Sheriff will discuss with the administrative staff to develop policies to ensure timely and accurate remittances to the Treasurer’s office.

View Audit 344683

Finding 525554 (2024-001)

Significant Deficiency 2024

Bethany College

KS

Student Financial Aid Cash Management Subrecipient Monitoring

Corrective Action Plan 2024-001: The College concurs with the finding and has adjusted its processes and controls beginning with the Spring 2024 semester to conduct a review of students for which refund payments need to be made prior to drawing down funds from G5. Anticipated Completion Date: Febru...

Corrective Action Plan 2024-001: The College concurs with the finding and has adjusted its processes and controls beginning with the Spring 2024 semester to conduct a review of students for which refund payments need to be made prior to drawing down funds from G5. Anticipated Completion Date: February 2024 Contact Person: Steven W. Eckman, President

View Audit 344637

Finding 525553 (2024-002)

Significant Deficiency 2024

Bethany College

KS

Subrecipient Monitoring Special Tests & Provisions Significant Deficiency

Corrective Action Plan 2024-002: The College concurs with the finding and will formalize its written Information Security Program. Anticipated Completion Date: Spring 2025 Contact Person: Joshua Bieber, Director of Information Technology

View Audit 344637

Finding 525546 (2024-001)

Material Weakness 2024

University of Wisconsin Hospitals & Clinics Authority

WI

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

Finding: While testing the procurement requirement, we noted that internal controls were not properly designed over the procurement requirement. Prior to receiving federal funding beginning in August 2022, the program conducted a request for proposal (RFP) process and began contracting with a vendor...

Finding: While testing the procurement requirement, we noted that internal controls were not properly designed over the procurement requirement. Prior to receiving federal funding beginning in August 2022, the program conducted a request for proposal (RFP) process and began contracting with a vendor. When federal funding was obtained, the vendor was not reevaluated in accordance with the Uniform Guidance to ensure the procurement requirements were being met. In addition, we noted UW Health – Madison’s procurement policy documents do not include all of the information that is required by the Uniform Guidance. Correction actions taken or planned: Management became aware of the need to perform additional procedures to comply with Uniform Guidance part way through the year ended June 30, 2024 and completed the evaluation once it became known. However, by that time, the vendor was already charged to the grant prior to the completion of the vendor evaluation. UW Health has developed processes and procedures to ensure compliance with the Uniform Guidance and that evaluations are taking place prior to any vendors being charged to the grant. UW Health is also in the process of updating policy to comply with Uniform Guidance. Anticipated completion Date: June 2025 UW Health employees responsible for Corrective Action Plan: James Hood, Director of Procurement Services and Jamie Soyk, Program Director – Financial Reporting

View Audit 344625

Finding 525540 (2024-002)

None 2024

Benedict College

SC

Subrecipient Monitoring

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: An internal assessment of security needs caused the College to engage a professional security company and appoint a virtual Chief Information Security Officer (vCISO) to bolster information security posture and align with regulat...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: An internal assessment of security needs caused the College to engage a professional security company and appoint a virtual Chief Information Security Officer (vCISO) to bolster information security posture and align with regulatory requirements. The security team focused on the following: • Implementing 24/7 security monitoring to safeguard our digital infrastructure. • Setting up a Security Information and Event Management (SIEM) system to proactively detect and respond to threats. • Formalizing security reporting processes to enhance transparency and accountability. • Conducting vulnerability assessments to identify and address potential security weaknesses. The formal written assessment plan will be appropriately documented and reviewed by April 2025. A status report on compliance with GLBA will be made to the Board annually at its May or June meeting. Person Responsible for Corrective Action Plan: Anthony Caldwell, CIO Sharron T. Burnett, VP Finance & Operations/CFO Anticipated Date of Completion: June 30, 2025

View Audit 344611

Finding 525515 (2024-002)

Significant Deficiency 2024

State of Hawaii Department of Transportation- Harbors Division

HI

Subrecipient Monitoring

Management will coordinate with its contractor to expand the staffing assigned to conduct oversight of the federal grant program to ensure compliance. Management will develop and follow a checklist to assess the compliance risks of the subrecipient. Assessments will be conducted at selected mileston...

Management will coordinate with its contractor to expand the staffing assigned to conduct oversight of the federal grant program to ensure compliance. Management will develop and follow a checklist to assess the compliance risks of the subrecipient. Assessments will be conducted at selected milestones beginning at development of the grant application and throughout the life of the grant, and will consider the following factors: Subrecipient’s prior experience with grants, either as a direct recipient or subrecipient; Results of the previous compliance audit of the same or similar program that has been audited as a major program; Changes in key personnel; System changes or updates; and In-person, on-site monitoring of the activities of any subrecipient shall take place annually to ensure that the subaward is used for authorized purposes, in accordance with federal statute and regulations.

View Audit 344581

Finding 525514 (2024-001)

Significant Deficiency 2024

State of Hawaii Department of Transportation- Harbors Division

HI

Subrecipient Monitoring Reporting

Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accoun...

Require the contractor to develop a checklist and schedule of compliance requirements related to subawards and Harbors Division’s role as the pass-through entity. Checklists will be used during the grant application and awards process to ensure timely submittal of the required Federal Funding Accountability and Transparency Act report. As provided in the Work Order, Harbors Division will work with the contractor to develop processes and establish milestones and schedules to complete the work necessary to meet required report submittal deadlines in accordance with the terms of the grant. For example, the checklist and schedule of compliance requirements shall include dates for subrecipient submittals to Harbors Division and granting agency filing deadlines. Harbors Division will institute a compliance review committee comprised of management for oversight of the federal grant program and to expand the support to ensure compliance.

View Audit 344581

Finding 525307 (2024-001)

Material Weakness 2024

University of Rio Grande

OH

Student Financial Aid Subrecipient Monitoring Material Weakness

Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during ...

Finding Number: 2024-001 Condition: The University did not report student status changes accurately for certain students who withdrew during the year. Planned Corrective Action: To address the root cause of the enrollment reporting error, which stemmed from turnover in the registrar’s office during Spring 2024 and resulted in an oversight of unofficial withdrawals reported to the Clearinghouse/NSLDS until identified during the audit, a comprehensive corrective action plan has been developed. Our institution is implementing a new ERP system, we will automate enrollment reporting to ensure timely and accurate data submission. Additional staff will be recruited and trained, with cross-training programs to mitigate turnover impact. Regular internal audits will ensure compliance. Improved communication and coordination will enable continuous monitoring to improve overall efficiency and accuracy. Contact person responsible for corrective action: N. Chad Curley Anticipated Completion Date: 09/01/2024

View Audit 344535

Finding 525272 (2024-001)

Material Weakness 2024

Cheney Care Community

WA

HUD Housing Programs Reporting Subrecipient Monitoring

Finding 2024-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2025 Recommendation: It was recommended management of Cheney Care Community review...

Finding 2024-001: Section 232 Loan – Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: September 30, 2025 Recommendation: It was recommended management of Cheney Care Community review their internal controls over the financial reporting and close processes to determine whether additional controls over the preparation of the final trial balances and related schedules can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Action Taken: Cheney Care Community will review their internal controls over the financial reporting and close processes to determine whether additional controls need to be implemented going forward.

View Audit 344495

Finding 525251 (2024-003)

Significant Deficiency 2024

American Baptist Theological Seminary

TN

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

American Baptist College does not dispute this finding. It is the College’s policy to submit all records/documentation by published due dates. To do so, however, the College must have qualified employees to carry out stated requirements. Since July 2024 the College has published a job opening for th...

American Baptist College does not dispute this finding. It is the College’s policy to submit all records/documentation by published due dates. To do so, however, the College must have qualified employees to carry out stated requirements. Since July 2024 the College has published a job opening for the Director of Financial Aid but has been unable to fill the position due to limited resources. The College is currently working with a consulting firm to provide financial aid services to the student body and will publish the job position until it is filled.

View Audit 344463

Finding 525236 (2024-001)

Material Weakness 2024

YWCA Metropolitan Chicago

IL

Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility § 200.303

Condition: There was a lack of documented controls as evidence of supervisory review and segregation of duties to ensure compliance with federal program requirements, specifically over the following: a)Tier (day care home eligibility) determinations b)Subrecipient monitoring Noncompliance was ident...

Condition: There was a lack of documented controls as evidence of supervisory review and segregation of duties to ensure compliance with federal program requirements, specifically over the following: a)Tier (day care home eligibility) determinations b)Subrecipient monitoring Noncompliance was identified for subrecipient monitoring as noted in the context below. Planned Corrective Action: (a)Management is working with the Software company staff to develop software-based evidence of second review. If this is not possible, a tracking mechanism external to the software will be developed by March 2025. (b)Under management’s supervision, monitoring visits are being brought current on the contract currently in place and will be completed as required by end of contract. A tracking mechanism has been put in place to ensure compliance with the required number of monitoring visits and timeliness. Contact person responsible for corrective action: Loukisha Pennex, Chief of Youth and Family Potential and Anjanette Brown, CFO. Anticipated Completion Date: June 2025

View Audit 344452

Finding 525195 (2024-001)

Material Weakness 2024

Eastbrook Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval fr...

Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval from the Indiana Department of Education (IDOE) through the grant application to utilize a portion of the ESSER II grant award for floor replacement throughout the School Corporation. During the audit period, the School Corporation had $88,600 that was disbursed and reported on the SEFA for ESSER II and $142,400 that was disbursed and reported on the SEFA for ESSER III for floor replacement. The School Corporation did not receive approval from the Indiana Department of Education (IDOE) to use ESSER III funding for the flooring project as required for construction or remodeling related projects. The total amount of the flooring project funded by the ESSER III grant, including amounts paid prior to the audit, was $219,992. The portion of the flooring project paid by the ESSER II grant was $163,000 which was properly approved by IDOE. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that each grant application is printed in its entirety, including the narratives, and file them in the appropriate grant files maintained by the business manager. The business manager will verify that the agreed upon expenditures are included in the grant application before any orders are placed or purchases are approved. Additionally, accounting descriptions set up in the financial software will better reflect IDOE-approved expenditures. Anticipated Completion Date: February 25, 2025

View Audit 344409 Questioned Costs: $1

Corrective Action Plans

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