Corrective Action Plans

Finding 538091 (2024-001)

Material Weakness 2024

South Dearborn Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Janet Platt, Director of Curriculum and Instruction Contact Phone Number and Email Address: 812.926.2090, janet.platt@sdcsc.k12.in.us Views of Responsibl...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Janet Platt, Director of Curriculum and Instruction Contact Phone Number and Email Address: 812.926.2090, janet.platt@sdcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Title I Director will verify our enrollment from the prior year October ADM count and have it reviewed and signed off by another staff member. For the non-pubs, the Title I Director will require student rosters as well as poverty information. This information will then be reviewed and signed off on. Anticipated Completion Date: June 2025

View Audit 349120

Finding 538062 (2024-001)

Significant Deficiency 2024

Prince George's Financial Services Corporation

DC

Subrecipient Monitoring Procurement, Suspension & Debarment

Auditee’s Corrective Action Plan: Prince George’s Financials Service Corporation dba FSC First plan to carry out following corrective action plan: 1.Incorporate Suspension and Debarment Policy into the internal controls system withrequirement to maintain appropriate documentation supporting the revi...

Auditee’s Corrective Action Plan: Prince George’s Financials Service Corporation dba FSC First plan to carry out following corrective action plan: 1.Incorporate Suspension and Debarment Policy into the internal controls system withrequirement to maintain appropriate documentation supporting the review of thesuspension and debarment site (such as a time/date stamped screenshot). 2.Establish a requirementfor all major vendors to submit certificationsconfirming they arenot suspended or debarred beforecontract execution. Conclusion: FSC First is committed to ensuring full compliance with federal Suspension and Debarmentregulations when working with Prince George’sCounty as a subgrantee. By implementing thesecorrectiveactions, we will enhance our internal controls and procurement practices to preventanyfuture non-compliance. Contact Person : Beverly Everson-Jones Completion Date : 4/30/2025

View Audit 349094

Finding 538037 (2024-003)

Significant Deficiency 2024

Community Action Program Region Vii, Inc.

ND

Internal Control / Segregation of Duties Cash Management Significant Deficiency

2024-003: Segregation of Duties – Significant Deficiency a. Prior Year Findings • The current year finding is not a repeat finding from the prior year. b. Comments on Findings and Recommendations • We concur with the findings. c. Action Taken or Planned • Management and the Board will review the ac...

2024-003: Segregation of Duties – Significant Deficiency a. Prior Year Findings • The current year finding is not a repeat finding from the prior year. b. Comments on Findings and Recommendations • We concur with the findings. c. Action Taken or Planned • Management and the Board will review the accounting functions and will strive to improve the areas that are economically feasible.

View Audit 349065

Finding 538006 (2024-002)

None 2024

Wisconsin Heights School District

WI

School Nutrition Programs Subrecipient Monitoring

Finding #2024-002- On Site Review Checklist Forms Not Available Condition: On Site Review Checklists were not made available during the year under audit. Criteria: The District is required every school year, prior to February 1, to perform an on-site review of the meal counting and claiming syste...

Finding #2024-002- On Site Review Checklist Forms Not Available Condition: On Site Review Checklists were not made available during the year under audit. Criteria: The District is required every school year, prior to February 1, to perform an on-site review of the meal counting and claiming system and readily observable general areas of review in each school operating the National School Lunch Program (NSLP) and 50% of schools operating the School Breakfast Program (SBP). Effect: Compliance requirements were not met and Wisconsin Heights School District may be subject to additional monitoring. Cause: Compliance requirement supporting documentation was not retained and made available during the year under audit. Recommendation: Wisconsin Heights must monitor compliance requirements, update forms as needed and retain compliance supporting documentation. Response: We agree with this finding and will monitor compliance requirements, update forms as needed and retain compliance supporting documentation. Contact Person: Michelle McGrath Anticipated Completion: Prior to February 1, 2025

View Audit 349014

Finding 538002 (2024-001)

Material Weakness 2024

Cordell Independent School District #78

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such ...

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such projects, ensuring compliance with the Davis-Bacon Act involves several key procedures: 1. Project Planning and Contracting: Prevailing Wage Determination: Obtain the prevailing wage rates from the Department of Labor for the locality where the project is to be performed. Contract Clauses: Include Davis-Bacon Act clauses in all construction contracts and subcontracts. This should specify the obligation to pay prevailing wages, submit certified payrolls, and allow for site inspections. 2. Pre-Construction Conference: Training and Guidance: Conduct pre-construction meetings with contractors and subcontractors to explain Davis-Bacon Act requirements, including prevailing wage rates, payroll reporting, and compliance procedures. 3. Wage Decision Posting: On-Site Posting: Ensure that the applicable wage determination and the Department of Labor's "Employee Rights Under the Davis-Bacon Act" poster are posted at the job site in a conspicuous place accessible to all workers. 4. Certified Payrolls: Submission Requirements: Require contractors and subcontractors to submit weekly certified payrolls using Form WH-347 or an equivalent form. The payroll must include details on hours worked, wage rates, fringe benefits, and deductions. 5. Review and Verification: Payroll Review: Regularly review submitted certified payrolls to verify compliance with wage determinations. Cross-check the reported wage rates and classifications with the prevailing wage rates. Worker Interviews: Conduct periodic on-site interviews with workers to verify that they are receiving the appropriate wages and benefits as reported on the certified payrolls. 6. Enforcement Actions: Non-Compliance Follow-Up: If discrepancies or non-compliance are identified, promptly address these issues with the contractor. Require corrective actions and ensure that any underpayments are rectified. Withholding Payments: Withhold contract payments as necessary to ensure compliance or to cover any underpayments until the contractor corrects the violations. 7. Documentation and Recordkeeping: Maintan Records: Keep detailed records of all wage determinations, certified payrolls, enforcement actions, and communications related to compliance with the Davis-Bacon Act. Retain these records for at least three years after project completion. 8. Audit and Oversight: Internal Audits: Conduct internal audits and oversight activities to ensure ongoing compliance. This may involve random checks and reviews by the district's compliance officers or external auditors. 9. Reporting to Funding Agencies: Regular Reports: Submit required reports to the relevant federal or state agencies overseeing the project, demonstrating compliance with the Davis-Bacon Act requirements. Cordell Public Schools has implemented the above procedures in January 2024, we can ensure compliance with the Davis-Bacon Act, thereby protecting workers' rights and avoiding potential legal and financial penalties. The carryover from a fiscal year project will be reevaluated. The project still fell under our corrective action plan but was not a new project that was in line with the actions listed above. We closed out the fiscal year, opened the new year to continue the project, therefore we still were not in compliance with the Davis-Bacon Act or our procedures. However, all future projects have been in compliance. In the next overlapping project, we will consult our auditors and find the best way to leave open funds to finish the project, but not start over in a new fiscal year.

View Audit 349009

Finding 537987 (2024-005)

Material Weakness 2024

North Newton School Corporation

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.308 § 200.403

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials...

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure the Special Education Co-op will have controls in place to make sure payments are made within the period of performance. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537982 (2024-004)

Material Weakness 2024

North Newton School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024-004 Finding Subject: Child Nutrition Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the findi...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business official or superintendent will review and sign off and date the procurement and suspension and debarment documents. We will follow the internal control procedures beginning on p. 41 of the internal controls manual. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537977 (2024-004)

Significant Deficiency 2024

White River Valley School District

IN

Internal Control / Segregation of Duties Special Tests & Provisions Reporting § 200.303

Context: For the one project sampled for Davis-Bacon requirements, the contract with the company did not include the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $784,155. The School Corporation did obtain the weekly payroll...

Context: For the one project sampled for Davis-Bacon requirements, the contract with the company did not include the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $784,155. The School Corporation did obtain the weekly payroll reports certifications from the company that performed renovations. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Future contracts will include Davis-Bacon requirements. Any future contracts will be reviewed by the Superintendent or his designee to ensure that the required language is included in the contract. Anticipated Completion Date: Immediate

View Audit 348999

Finding 537974 (2024-002)

Material Weakness 2024

White River Valley School District

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 and ESSER II amounts reported for the reports covering the FY2...

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 and ESSER II amounts reported for the reports covering the FY22 time period ($0 and $459,915 respectively) did not agree to the underlying expenditure records ($27,092 and $455,658 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 ($459,616 and $22,273 respectively) did not agree to the underlying expenditure records ($107,610 and $1,274,716 respectively) for the period of July 1, 2022 through June 30, 2023. We also noted there was no documented, secondary review of the information in the annual data reports by someone other than the preparer. Additionally, the School Corporation was unable to provide the supporting reports containing the FTEs reported as of 9/30/22 and 9/30/23. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Federal reporting will be completed by the due date assigned and approved by the Superintendent prior to submission. After submission, the reports will be maintained. Anticipated Completion Date: Immediate

View Audit 348999

Finding 537971 (2024-001)

Material Weakness 2024

White River Valley School District

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employ...

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employee to validate their hours worked and the time charged to the grant. • 26 of 40 payroll transactions where the School Corporation was unable to provide supporting documentation for approval of the hourly rate paid or the contracted salaried amount paid to employee. The noncompliance was due to turnover in the Corporation personnel and the inability to find supporting records from prior fiscal years. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A timecard checklist will be developed to keep track of timecards as they are received. Timecards will be collected by the Deputy Treasurer (Payroll) prior to completion of payroll and the timecards will be maintained with the payroll records. Salary schedules will be prepared and approved by the Board of School Trustees. The approved salary schedules will be maintained as part of the board documentation as well as part of the payroll records. Contracts will be maintained in a separate binder and a copy will be placed in the employee file. Anticipated Completion Date: Immediate

View Audit 348999 Questioned Costs: $1

Finding 537960 (2024-006)

Material Weakness 2024

South Harrison Community School Corporation

IN

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

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with...

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Documentation of review for adjustments/corrections, including the period of performance, will be maintained for auditor review. Anticipated Completion Date: June 15, 2025

View Audit 348992

Finding 537945 (2024-001)

Material Weakness 2024

South Harrison Community School Corporation

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.77 § 200.78

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur wi...

FINDING 2024-001 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The following internal control procedures will be developed and implemented to assure that enrollment and poverty numbers of non-public schools is correctly entered into the grant application:  The Director for Elementary Curriculum, Instruction and Assessment/Title I Coordinator will utilize the “Guidelines for Title Services to Non-Public Schools” checklist (provided by the Indiana Department of Education during a recent Title I Directors meeting) to assure that all required non-public school related documentation is obtained and documented.  Someone other than the person preparing the Title I grant application will review the application prior to submission to assure that data is entered into the application correctly.  Documentation concerning the collaboration with and information obtained relating to the non-public school eligibility will be retained with the grant files to assure availability during audits. Anticipated Completion Date: April 1, 2025

View Audit 348992

Finding 537930 (2024-003)

None 2024

Ycc Family Crisis Center

UT

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.320

Management agrees with the finding and will review and revise its procurement polciies and procedures to provide clarity, provide additional training to employees and board members, and establish monitoring procedures to ensure policies and procedures are being followed.

View Audit 348981

Finding 537929 (2024-002)

Material Weakness 2024

Ycc Family Crisis Center

UT

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.320

Management agrees with the finding and will review and revise its procurement polciies and procedures to provide clarity, provide additional training to employees and board members, and establish monitoring procedures to ensure policies and procedures are being followed.

View Audit 348981

Finding 537874 (2024-001)

Significant Deficiency 2024

Hobart and William Smith Colleges

NY

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

CORRECTIVE ACTION PLAN U.S. Department Education Hobart and William Smith Colleges respectfully submit the following corrective action plan for the year ended June 30, 2024 Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully's Trail Pittsford, NY 14534 Audit peri...

CORRECTIVE ACTION PLAN U.S. Department Education Hobart and William Smith Colleges respectfully submit the following corrective action plan for the year ended June 30, 2024 Name and address of independent public accounting firm: Bonadio & Co., LLP 171 Sully's Trail Pittsford, NY 14534 Audit period: July 1, 2023 - June 30, 2024 The findings from the 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS SIGNIFICANT DEFICIENCY 2024-001 Timely Return of Title IV Funds Recommendation: We recommend that the Colleges assess and address staffing levels in the Student Financial Aid Department to ensure adequate resources are available to process Title IV fund returns timely. Additionally, the Colleges should develop policies and procedures to ensure timely processing of returns within the required 45-day period. Corrective Action Plan: Additional staffing has been put in place to ensure that we have enough resources to complete title IV refund processing in a timely fashion. A new assistant director (hired in November 2024) will be monitoring the notifications that students have withdrawn and notify the director when title IV refunds are required. The new assistant director is also currently being trained in title IV refund processing and has experience with title IV refunding prior to being hired. The associate director (hired in July 2024) is also an expert in the return of federal funding through EDCONNECT and perform a supportive role in this process. Lisa Hoskey, Director of Financial Aid, is responsible for implementing this plan and can be reached at Hoskey@hws.edu.

View Audit 348956

Finding 537872 (2024-004)

Significant Deficiency 2024

Grand Valley State University

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting

Finding Number: 2024-004 Condition: The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Planned Corrective Action: The federal agency has a new reporting system for FFATA through SAM.gov that a...

Finding Number: 2024-004 Condition: The University did not retain supporting documentation including key data elements to support timely submission of the required reports to the federal agency. Planned Corrective Action: The federal agency has a new reporting system for FFATA through SAM.gov that allows for more accurate reporting and less technical system failures. GVSU Office of Sponsored Programs will file FFATA reports within the required 30-day timeline and will share receipt of filings with GVSU Finance and the MI-SBDC to acknowledge timely submissions. In the event of any system failures or delays in filing, GVSU OSP will capture a screenshot of the error and work with the agency tech support team as well as notify both Finance and MI-SBDC so the agency can be informed. Contact person responsible for corrective action: Kim Squiers, Director, Office of Sponsored Programs Anticipated Completion Date: New procedure was implemented with the recent filings completed on 1/24/2025.

View Audit 348946

Finding 537645 (2024-001)

Significant Deficiency 2024

Washington County Commission on Aging, Inc.

MD

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

This issue was identified during the FY 2023 audit which occurred in February 2024. Corrective action was taken immediately with the following controls implemented in the fourth quarter of fiscal year 2024: • The CFO evaluated the procedures involved in recording employee time on timesheets and tran...

This issue was identified during the FY 2023 audit which occurred in February 2024. Corrective action was taken immediately with the following controls implemented in the fourth quarter of fiscal year 2024: • The CFO evaluated the procedures involved in recording employee time on timesheets and transferring this data to the financial management system. • The CFO evaluated the need for additional controls to ensure accurate recording of time charged to programs as reflected on the employee's timesheet. • The CFO implemented new processes that establish checks and balances to verify that the programs charged in the general ledger align with the time recorded by the employees and is verified by their supervisor. • The CFO and HR director provided training to all staff and new hires on the importance of accurately capturing and recording payroll costs. • The CEO provided training to the CFO and staff accountant on the significance of aligning time charged with the programs designated in the general ledger for proper grant award billing. • The CFO conducts periodic reviews of payroll transactions to identify any discrepancies or irregularities promptly and take action immediately upon identification of such. These reviews will continue through FY 2025. The controls implemented above should reduce the risk of such errors occurring in the future.

View Audit 348933

Finding 537632 (2024-001)

Significant Deficiency 2024

Trinity Behavioral Care

SC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects ...

Management has and will continue to work diligently with our auditor to make every reasonable effort to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly review of all accounts received.

View Audit 348911

Finding 537627 (2024-002)

Material Weakness 2024

Norwalk City School District

OH

Subrecipient Monitoring § 200.332

2 CFR 1000.10 gives regulatory effect to the U.S. Department of Treasury for 2 CFR 200.332 which states, in part, pass-through entities must ensure every subaward includes requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own respo...

2 CFR 1000.10 gives regulatory effect to the U.S. Department of Treasury for 2 CFR 200.332 which states, in part, pass-through entities must ensure every subaward includes requirements that the pass-through entity imposes on the subrecipient in order for the pass-through entity to meet its own responsibility to the Federal awarding agency including identification of any required financial and performance reports. The grant’s pass-through entity is the Ohio Office of Budget and Management (OBM). State Fiscal Recovery Funds K-12 School Safety Grants Frequently Asked Questions require recipient schools to complete quarterly financial status reports via the OBM grants portal until they have spent all funds and completed their projects. The District did not have proper internal controls in place to ensure the accurate completion and submission of the quarterly financial status reports. During testing of quarterly financial status reports for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027), we noted the quarterly financial status report for the period of July 1, 2023 through September 30, 2023 omitted $360,084 in grant expenditures paid during this period. Failure to have the proper controls in place to ensure the accurate submission of the quarterly financial status reports could result in Treasury taking action against the District for failure to comply with programmatic requirements. The District should implement and have controls in place to ensure the quarterly expenditure reports are accurate.

View Audit 348899

Finding 537612 (2024-001)

Material Weakness 2024

The Center: Resources for Teaching and Learning

IL

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.14

The Organization will review its procurement procedures to ensure they include performing and documenting the appropriate searches. The Organization accepts the recommendations.

View Audit 348881

Finding 537604 (2024-003)

Material Weakness 2024

Masshire North Central Workforce Board, Inc.

MA

Subrecipient Monitoring § 200.332

2024-003 Subrecipient Monitoring Responsible Official Mary Chase, Director of Finance Plan Detail Management plans to complete the fiscal year 2024 monitoring of its subrecipient and review its policies and procedures to ensure future monitoring of subrecipients is completed as least on an annual ...

2024-003 Subrecipient Monitoring Responsible Official Mary Chase, Director of Finance Plan Detail Management plans to complete the fiscal year 2024 monitoring of its subrecipient and review its policies and procedures to ensure future monitoring of subrecipients is completed as least on an annual basis. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in fiscal year 2025.

View Audit 348877

Finding 537601 (2024-002)

Significant Deficiency 2024

Masshire North Central Workforce Board, Inc.

MA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.414

2024-002 Indirect Costs Responsible Official Mary Chase, Director of Finance Plan Details We will adjust our grant award billings to the grantor to reflect the corrected indirect cost charges to each award and return any excess grant funds received. Additionally, management will update its proced...

2024-002 Indirect Costs Responsible Official Mary Chase, Director of Finance Plan Details We will adjust our grant award billings to the grantor to reflect the corrected indirect cost charges to each award and return any excess grant funds received. Additionally, management will update its procedures for calculating modified total direct costs and related indirect cost charges to federal grant awards. Anticipated Completion Date The corrective action is in the process of being implemented and expected to be completed in 2025.

View Audit 348877 Questioned Costs: $1

Finding 537590 (2024-005)

Material Weakness 2024

Metropolitan School District of Shakamak

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Brian Rehmel, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding, Description of Corrective Action Plan: The Superintendent and Ma...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Brian Rehmel, Maintenance Supervisor Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding, Description of Corrective Action Plan: The Superintendent and Maintenance Supervisor will begin ensuring all vendor contracts with labor installation in excess of $2,000 which are funded by federal grants including Davis Bacon Wage Rate Requirement clauses and implement a formal review process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with federal regulations Anticipated Completion Date: Immediate review will begin of all vendor contracts funded by federal grants.

View Audit 348863

Finding 537587 (2024-004)

Material Weakness 2024

Metropolitan School District of Shakamak

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer; Jeri Morin, Data Coordinator Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action P...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Jeff Gambill, Superintendent; Jennifer Barcus, Corporation Treasurer; Jeri Morin, Data Coordinator Contact Phone Number: 812-665-3550 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent will prepare all annual data reports and have a documented formal review from the Corporation Treasurer and the Data Coordinator, prior to submission, to validate the accuracy and completeness of the data submitted. Anticipated Completion Date: Immediate review will begin of all annual data reports.

View Audit 348863

Finding 537575 (2024-001)

Material Weakness 2024

Stetson University, Inc.

FL

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Finding: 2024-001 Suspension and Debarment Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Anticipated Completion Date: Implemented in October 2024. Person Responsible: Carol Bu...

Finding: 2024-001 Suspension and Debarment Condition: The University was not able to provide an audit trail to support the verification that a vendor was not suspended and debarred before entering into a contract. Anticipated Completion Date: Implemented in October 2024. Person Responsible: Carol Buckels, Director of Grants, Sponsored Research & Strategic Initiatives Corrective Actions Taken or Planned: The Sponsored Research Administration Office (SRA) ensures all purchases, reimbursements, and any other expenditure submitted for payment are first approved by the Principal Investigator (PI). SRA will review the approved budget to ensure funding is available. If the payment request is for purchases that require payment to specific vendors, the SRA verifies that the entity being used for these purchases is not suspended or debarred, or otherwise excluded from participating in the transaction. This verification is accomplished by checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA). SRA submits the verification along with the purchasing request or check request to accounts payable or purchasing for processing. If the expenditure amount is above the SRA approval level, the request is then escalated for additional approval (Director of Academic Administration, Provost, etc.) before sending to accounts payable or purchasing for processing.

View Audit 348854

Corrective Action Plans

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