FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,113
In database
Filtered Results
14,150
Matching current filters
Showing Page
140 of 566
25 per page

Filters

Clear
Active filters: Subrecipient Monitoring
Finding 1171693 (2024-101)
Material Weakness 2024
City of Parker, Florida
FL
Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303
City of Parker Management’s Corrective Action Plan For the Fiscal Year Ended September 30, 2024 Financial Statement Finding Number: 2024-101: Reimbursement Requests were Not Formally Approved by the City Prior to Submission Planned Corrective Action: The City will update its procedures to require do...
City of Parker Management’s Corrective Action Plan For the Fiscal Year Ended September 30, 2024 Financial Statement Finding Number: 2024-101: Reimbursement Requests were Not Formally Approved by the City Prior to Submission Planned Corrective Action: The City will update its procedures to require documented City review and approval of all reimbursement requests prior to submission to a grantor. The City will also clarify responsibilities with the consultant to ensure submission and acknowledgment are independently performed and appropriately documented. Anticipated Completion Date: 09/30/2026 Responsible Contact Person: Kimberly Dalton, Bookkeeper
View Audit 384721
Finding 1171402 (2024-002)
Material Weakness 2024
Center for Independence of Individuals with Disabilities
CA
Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303
Immediate Control Reinforcement and Staff Training - The Executive Director and the Program Manager have already started identifying specific areas of each contract and grant for federal awards. The Executive Director will call a meeting between all managers to go over each contract and grants toget...
Immediate Control Reinforcement and Staff Training - The Executive Director and the Program Manager have already started identifying specific areas of each contract and grant for federal awards. The Executive Director will call a meeting between all managers to go over each contract and grants together with information that has already been reviewed. It will be important to observe specific instances when controls were created, and documentation was not accurate. Staff will be trained regarding the agency budget, and each role and responsibility of their program to better understand how their service delivery affects organizational funding. Monthly monitoring of grant funding from all managers will be important for transparency and prudent decision making. All managers will receive frequent training to keep up with any changes or new processes that will impact federal funding. Monitoring and Periodic Internal Auditing - The Executive Director, Program Manager, and Finance manager will meet every month before the Finance Committee meeting to go over the progression of spending. The Executive Director and Finance Manager will keep record of all information that will be helpful for the next audit regarding federal grants. Written corrective action plans will be created for each area of noncompliance. Finance Manager will be responsible for maintaining accurate budget updates and will inform Executive Director of any updates and changes as soon as they happen to ensure full transparency and preparation. Failure to do so will result in disciplinary consequences. All information will be presented to the Board of Directors whether at the monthly Board meeting or at the request for a special meeting. Documentation and Formalization - The Executive Director will meet with the Finance Manager to understand what process is used for quality assurance and documentation the finance staff uses. Any improvements necessary will be implemented as soon as possible after evaluating all processes. An evaluation of the software used for tracking all grant funding will be done and any quality assurance improvements will be implemented as soon as possible. Federal grants compliance adherence will be included in performance reviews and documented.
View Audit 384680
Finding 1171102 (2024-002)
Material Weakness 2024
CITY OF ROSE CITY, TEXAS
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512
The City of Rose City, Texas’s Council has reviewed the findings indicated as 2024-001 and 2024-002 and agree with the findings. The Council adopted controls to ensure that the City will comply in all material respects with its reporting requirements as per the Texas Local Government Code and the Un...
The City of Rose City, Texas’s Council has reviewed the findings indicated as 2024-001 and 2024-002 and agree with the findings. The Council adopted controls to ensure that the City will comply in all material respects with its reporting requirements as per the Texas Local Government Code and the Uniform Guidance 2 CFR 200. In addition, the Council has further involved the outside independent accounting firm to assist the City in its accounting and monitoring activities.
View Audit 384497
Finding 1170947 (2024-001)
Material Weakness 2024
California Coverage and Health Initiatives
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.332
FINDING: 2024-001 Subrecipient Monitoring Name of Contract Person: Alexis Heaton, Executive Director Recommendation: It is recommended that the Organization maintain copies of all monitoring records and results of the site visits, to ensure all required subrecipient monitoring activities are perform...
FINDING: 2024-001 Subrecipient Monitoring Name of Contract Person: Alexis Heaton, Executive Director Recommendation: It is recommended that the Organization maintain copies of all monitoring records and results of the site visits, to ensure all required subrecipient monitoring activities are performed and properly documented in accordance with Uniform Guidance. Corrective Action Plan: The executive director will implement the recommendation. Proposed Completion Date: Immediately
View Audit 384272
Finding 1170944 (2024-002)
Material Weakness 2024
Gallia-Jackson-Meigs Board of Adamh
OH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329
The issue has been corrected and reporting will be accurate for 2025.
The issue has been corrected and reporting will be accurate for 2025.
View Audit 384261
Finding 1170935 (2024-007)
Material Weakness 2024
City of La Mesa
CA
Reporting Questioned Costs Subrecipient Monitoring § 200.328
2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporti...
2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporting process that clearly defines reporting requirements, deadlines, and responsible personnel, along with a centralized compliance calendar to track all federal grant reporting deadlines and provide reminders to ensure timely submission. Primary responsibility for ARPA reporting has been assigned to designated Finance Department staff, with supervisory review by senior management to ensure reports are complete, accurate, and submitted on time. In addition, Finance staff have received training on federal and ARPA specific reporting requirements, and cross-training will be implemented to ensure continuity in the event of staff absences or turnover. Management will continue to monitor compliance with federal reporting requirements and update internal controls as necessary.
View Audit 384232
Finding 1170934 (2024-004)
Material Weakness 2024
Greater New Bedford Workforce Investment Board, Inc.
MA
Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility § 200.303 § 200.329 § 200.332
Review individual grants for eligibility and documentation requirements • Create a policy to review the application for eligibility and ensure second approval on each application • Retain all documentation required by the grants
Review individual grants for eligibility and documentation requirements • Create a policy to review the application for eligibility and ensure second approval on each application • Retain all documentation required by the grants
View Audit 384225
Finding 1170929 (2024-003)
Material Weakness 2024
Greater New Bedford Workforce Investment Board, Inc.
MA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430
Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submissio...
Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submission.
View Audit 384225
Finding 1170924 (2024-002)
Material Weakness 2024
Greater New Bedford Workforce Investment Board, Inc.
MA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.400
Review and update the Accounting Manual as needed • Re-train employees in the need for proper use of purchase orders, needed documentation to support charges to federal awards, and detailed receipts to show taxes paid (if any) according to the Accounting Manual
Review and update the Accounting Manual as needed • Re-train employees in the need for proper use of purchase orders, needed documentation to support charges to federal awards, and detailed receipts to show taxes paid (if any) according to the Accounting Manual
View Audit 384225
Finding 1170919 (2024-001)
Material Weakness 2024
Greater New Bedford Workforce Investment Board, Inc.
MA
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.300 § 200.303 § 200.309 § 200.403
Review current policies regarding employee travel and expense reimbursements and adjust, if needed, to be aligned with award requirements • Implement a pre-approval process for all employee travel and expense reimbursements charged to federal programs. • Require detailed documentation (receipts, age...
Review current policies regarding employee travel and expense reimbursements and adjust, if needed, to be aligned with award requirements • Implement a pre-approval process for all employee travel and expense reimbursements charged to federal programs. • Require detailed documentation (receipts, agendas, purpose statements) to demonstrate direct program benefit. • Provide staff training on allowable costs and documentation standards.
View Audit 384225
Finding 1170826 (2024-002)
Material Weakness 2024
The City of Oklahoma City
OK
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303
Finding 2024-002: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: The City’s control procedures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) requires the department personnel to authorize ...
Finding 2024-002: (Significant Deficiency) AL# 21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury Condition: The City’s control procedures for the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) requires the department personnel to authorize payment and the program manager to certify the expenditures to the CSLFRF program prior to being paid. The program manager did not approve four invoices prior to the expenditure being charged to the grant. Criteria or Specific Requirement: 2 CFR 200.303, the Non-Federal entity must establish and maintain effective internal controls over federal awards to ensure compliance with federal statutes, regulations and the terms and conditions of the awards. Cause: Purchase orders are created that identify projects that are part of the CSLFRF and expenditures coding is assigned at that time prior to the purchase. Once the invoice was approved by department personnel, the expenditures were applied to the assigned purchase order coding. Effect: Failure to follow established internal controls increases the risk of noncompliance with the grant requirements and processing unallowable costs towards the grant. Corrective Plan: To address the underlying issues identified in the audit finding, the City will implement the following steps: 1.Correct Approval Control GapInternal Audit worked with Accounts Payable and department personnel and made recommendations tocorrect the control gap and ensure compliance with approval procedures. It is anticipated theserecommendations will be implemented in the next two months. Additional review steps were added inaccounts payable to ensure required approvals obtained prior to payment processing. 2.Implement Monitoring ReportAccounting services developed a report to verify approvals and provide secondary oversight for CSLFRFexpenditures. These actions will be implemented and monitored to ensure compliance with grant requirements. Alex Fedak, CPA 1/7/26 Date Controller
View Audit 384102
Finding 1170777 (2024-003)
Material Weakness 2024
Monroe County Board of Education
GA
Allowable Costs / Cost Principles School Nutrition Programs Subrecipient Monitoring § 200.303 § 200.403
FA-2024-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Cost/Cost Principles Significant...
FA-2024-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Cost/Cost Principles Significant Deficiency Nonmaterial Noncompliance U.S. Department of Agriculture Georgia Department of Education 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program 245GA324N1199 (Year: 2024), 225GA324N1099 (Year:2024) $2,641.33 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately reviewed, approved, and documented. Corrective Action Plan: A bookkeeper has been hired for the School Nutrition Program. Bookkeeper keeps alphabetical organized files for each vendor to monitor and track revenue and expenditures. The bookkeeper prepares voucher packets for payments and credits for each vendor on a monthly basis. The bookkeeper signs the voucher package for accuracy. The Nutrition Director signs the voucher package for accuracy. Records are maintained under lock and key for a period of five years. Estimated Completion Date: July 1, 2025 Contact Person: Danny Durham, Director of School Nutrition Telephone:478-994-2031 Email: danny.durham@mcschools.org Title: Director of Financial Services
View Audit 384016
Finding 1170774 (2024-002)
Material Weakness 2024
Monroe County Board of Education
GA
Allowable Costs / Cost Principles School Nutrition Programs Subrecipient Monitoring § 200.1 § 200.303 § 200.403 § 200.404
FA 2024-002 Strengthen Controls over Journal Entries Compliance Requirement: Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Educati...
FA 2024-002 Strengthen Controls over Journal Entries Compliance Requirement: Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education AL Numbers and Title: 10.553 – School Breakfast Program 10.555 – National School Lunch Program COVID-19-10.555 – National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: Unknown Description: The policies and procedures of the School District were insufficient to ensure that journal entries made for the Child Nutrition Cluster were properly documented. Corrective Action Plan: All journal entries transferring cash from the School Nutrition Fund to the General fund will be done on a more frequent basis and include the detail of amounts used to arrive at the amount of the transfer. Estimated Completion Date: October 17, 2025 Contact Person: Danny Durham, Director of School Nutrition Telephone: 478-994-2031 Email: danny.durham@mcschools.org
View Audit 384016
Finding 1170760 (2024-002)
Material Weakness 2024
City of Kenton
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329
This is the first year that Federal Grant funds in excess of $750,000 have been received and spent by the city of Kenton. For the current year, two people will be in charge of meeting deadlines for filing reports. Compliance with Federal Grant Guidelines will be more closely followed and attempts wi...
This is the first year that Federal Grant funds in excess of $750,000 have been received and spent by the city of Kenton. For the current year, two people will be in charge of meeting deadlines for filing reports. Compliance with Federal Grant Guidelines will be more closely followed and attempts will be made to make a written policy for Federal Grant Procedures
View Audit 383958
Finding 1170756 (2024-002)
Material Weakness 2024
North Conway Water Precinct
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
The Precinct will develop, formally document, and adopt written policies and procedures in compliance with OMB Uniform Guidance covering all required federal award compliance areas, including allowable costs, employee travel, cash management, procurement and suspension and debarment, and subrecipien...
The Precinct will develop, formally document, and adopt written policies and procedures in compliance with OMB Uniform Guidance covering all required federal award compliance areas, including allowable costs, employee travel, cash management, procurement and suspension and debarment, and subrecipient monitoring and management. Management will ensure the policies are reviewed, approved, and communicated to all applicable staff and that responsibilities for federal grant administration are clearly defined. Training will be provided to personnel involved in federal award management to ensure consistent application of the policies. Management will periodically review federal grant activity and related documentation to monitor compliance and ensure the policies remain current and effectively implemented.
View Audit 383951
Finding 1170615 (2024-015)
Material Weakness 2024
North Lawrence Community Schools
IN
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403
FINDING 2024-015 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812...
FINDING 2024-015 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation of all payroll and stipend amounts to ensure allowability and compliance with grant agreements. All stipend and other payroll payments will be approved by the School Board. The school corporation will include supporting documentation for all accounts payable vouchers Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.
View Audit 383835
Finding 1170613 (2024-016)
Material Weakness 2024
North Lawrence Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2024-016 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of ...
FINDING 2024-016 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation in the form of dated expenditure reports for all federal grant reimbursements and for the final expenditure reports. The Business Office will implement a system of internal control and review where after each month is reconciled and closed the Federal Grants Administrator will review the program expenditures ensuring they are correctly posted prior to filing the reimbursements. All reimbursements will be reviewed and signed off on by the Federal Grants Administrator and an additional reviewer prior to submission for reimbursement. In addition, the final expenditure reports will be reviewed and signed off on by Grants Administrator and an additional reviewer prior to submission. Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.
View Audit 383835
Finding 1170606 (2024-014)
Material Weakness 2024
North Lawrence Community Schools
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2024-014 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us View...
FINDING 2024-014 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation in the form of dated expenditure reports for all federal grant reimbursements and for the final expenditure reports. The Business Office will implement a system of internal control and review where after each month is reconciled and closed, the Federal Grants Administrator will review the program expenditures, ensuring they are correctly posted prior to filing the reimbursements. All reimbursements will be reviewed and signed off on by the Federal Grants Administrator and an additional reviewer prior to submission for reimbursement. In addition, the final expenditure reports will be reviewed and signed off on by Grants Administrator and an additional reviewer prior to submission. Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.
View Audit 383835
Finding 1170604 (2024-013)
Material Weakness 2024
North Lawrence Community Schools
IN
Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.334 § 200.77 § 200.78
FINDING 2024-013 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Vi...
FINDING 2024-013 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation of the nonpublic schools’ rosters with supporting poverty documentation in the form of free and reduced meal applications saved on file with the Title I application annually. Anticipated Completion Date: The school district began the practice above for the 2023-24 school year. The school district has supporting documentation of free and reduced lunch status for nonpublic school students for the 2023-24 school year and moving forward. This corrective action will be fully completed by June 30, 2026.
View Audit 383835
Finding 1170598 (2024-010)
Material Weakness 2024
North Lawrence Community Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2024-010 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views o...
FINDING 2024-010 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Procurement - Small Purchases The school corporation will follow all Federal Requirements for small purchase procedures including obtaining price or rate quotations from an adequate number of qualified sources. We will document the procurement method we are using and attach supporting documentation for rate and price quotes by source. Suspension and Debarment Prior to entering into subawards and covered transactions with federal award funds, the school corporation will verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. All purchases $25,000 or greater will involve the following process - (1) checking SAM.gov to see if there are any exclusions, (2) require Vendor supply certification that they have not been suspended or debarred OR clause will be added to agreement or contract signed by Vendor as certification. Anticipated Completion Date: December 1, 2025
View Audit 383835
Finding 1170592 (2024-009)
Material Weakness 2024
North Lawrence Community Schools
IN
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303
FINDING 2024-009 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Offic...
FINDING 2024-009 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of Business and Director of Special Education have implemented a system of internal controls around grant reimbursement submissions. Grant reimbursements are submitted only after a month is officially closed in the books and the expenses are reviewed by the Special Education Director prior to submission. Reimbursements will be filed monthly, with both Directors monitoring the allowable timeframe for expenditures and liquidation and signing off on the reimbursement. Anticipated Completion Date: June 30, 2026
View Audit 383835
Finding 1170582 (2024-007)
Material Weakness 2024
North Lawrence Community Schools
IN
Subrecipient Monitoring Cash Management Material Weakness § 200.208 § 200.303 § 200.305 § 200.334
FINDING 2024-007 Finding Subject: Special Education Cluster (IDEA) - Cash Management Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: ...
FINDING 2024-007 Finding Subject: Special Education Cluster (IDEA) - Cash Management Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business office has worked with the Director of Special Education to create a system of internal control and review where after each month is reconciled and closed the Director of Special Education reviews the program expenditures ensuring they are correctly posted prior to filing for reimbursements. The Business Office will then notify the Director of Special Education when reimbursements for their funds are received and the Director can check that the deposit has been posted correctly. Proper expenditure and receipt documentation will be kept on hand for each reimbursement submitted. Anticipated Completion Date: June 30, 2026
View Audit 383835
Finding 1170576 (2024-006)
Material Weakness 2024
North Lawrence Community Schools
IN
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403
FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277...
FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All payments and expenditures corporation wide, including those made with Federal Special Education Funds, will be properly documented. Accounts payable vouchers will be primarily entered by the Deputy Treasurer/Accounts Payable Specialist and reviewed by the Treasurer/Director of Business. Purchase requests will be submitted by the Director of Special Education thereby authorizing that the purchase is an allowable cost from the designated fund. Documentation will be provided to identify specific staff members included in payroll and fringe benefit payments from Federal Special Education funds. Anticipated Completion Date: June 30, 2026
View Audit 383835
Finding 1170570 (2024-005)
Material Weakness 2024
North Lawrence Community Schools
IN
Subrecipient Monitoring School Nutrition Programs Internal Control / Segregation of Duties § 200.303
FINDING 2024-005 Finding Subject: CHILD NUTRITION CLUSTER - SPECIAL TESTS AND PROVISIONS, PAID LUNCH EQUITY Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of R...
FINDING 2024-005 Finding Subject: CHILD NUTRITION CLUSTER - SPECIAL TESTS AND PROVISIONS, PAID LUNCH EQUITY Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Paid Lunch Equity requirements and calculations (including PLE exemptions) will be calculated and completed by the Food Service Director and will then be reviewed and signed off on by the Business Director. Any additional information requested by the Business Director will be provided to the Business Director in a timely manner for use in determining the accuracy and completeness of the PLE document. Anticipated Completion Date: Immediately (December 1, 2025)
View Audit 383835
Finding 1170568 (2024-004)
Material Weakness 2024
North Lawrence Community Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303
FINDING 2024-004 Finding Subject: CHILD NUTRITION CLUSTER - PROCUREMENT, SUSPENSION AND DEBARMENT Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible...
FINDING 2024-004 Finding Subject: CHILD NUTRITION CLUSTER - PROCUREMENT, SUSPENSION AND DEBARMENT Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation has a Procurement Plan which includes policies and procedures for procurement and also includes language around suspension and debarment; however, it does not specify purchases or contracts equal to or greater than $25,000. All purchases $25,000 or greater will involve the following process - (1) checking SAM.gov to see if there are any exclusions, (2) require Vendor supply certification that they have not been suspended or debarred OR clause will be added to agreement or contract signed by Vendor as certification. Internal controls will consist of the Food Service Director or other school corporation staff initiating the process and documentation checked by their Supervisor and the Account Payable department. A monetary value will be added to the language in the existing Procurement Plan (policies and procedures) involving the requirement for checking exclusions with SAM.gov and getting certification from the Vendor or contractual agreement with the vendor that they are not suspended or disbarred. Anticipated Completion Date: March 1, 2026 (Procurement Plan revision will need Board approval). Checking SAM.gov and adding clauses to contracts as necessary will begin immediately, December 1, 2025.
View Audit 383835
« 1 138 139 141 142 566 »