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Finding 520379 (2024-001)
Significant Deficiency 2024
Board of Education of Allegany County
MD
Subrecipient Monitoring Internal Control / Segregation of Duties
The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
The Board acknowledges the value of an internal audit/monitoring function. However, as a result of budget constraints, the Board does not plan to implement an internal audit/monitoring function. The Board will continue the monitoring efforts in place.
View Audit 340104
Finding 520374 (2024-001)
Material Weakness 2024
Erie County Metropolitan Housing Authority
OH
Eligibility Subrecipient Monitoring HUD Housing Programs § 200.303
Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.
Case Managers will ensure all documents are scanned and retained for the Authority’s files prior to destroying them.
View Audit 340087
Finding 520351 (2024-003)
Material Weakness 2024
Baugo Community Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department...
Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor installation. The School Corporation did not obtain the weekly payroll reports certifications from vendor installing equipment. Context: The School Corporation had three projects during the audit period which included construction or labor installation which were charged to the ESSER III (84.425U) grant award. For one of two vendors selected for testing, the School Corporation did not include federal wage rate requirement clauses in the contract with the vendor and did not have an internal control designed to collect the weekly payroll reports certifications from vendors and its subcontractors, as applicable, to comply with Davis Bacon wage rate requirements. The amount disbursed for the project totaled $50,000. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will ensure all construction projects anticipated to incur labor costs greater than $2,000 include a signed contract containing a Davis-Bacon wage rate provision and will monitor the vendor to ensure compliance with certified payroll reporting requirements. Responsible Party and Timeline for Completion: David Wolford and Wyatt Schmicker will review wage rate provisions with vendors before initiating contracts when using federal funds.
View Audit 340079
Finding 520272 (2024-001)
Significant Deficiency 2024
Town of Glastonbury, Connecticut
CT
Procurement, Suspension & Debarment Subrecipient Monitoring
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awa...
FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town did not have a process in place to check that vendors were not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town has established policies and procedures since the vendor that was selected for testing was awarded the contract to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Keri Rowley, Director of Finance & Administrative Services (860) 652-7587. Projected Completion Date: Already implemented.
View Audit 339936
Hands Center City Apartments, Inc.
PA
HUD Housing Programs Subrecipient Monitoring
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.
View Audit 339874
Hands Metro Apartments, Inc.
PA
HUD Housing Programs Subrecipient Monitoring
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.
View Audit 339872
Maryvale Apartments, Inc.
PA
HUD Housing Programs Subrecipient Monitoring
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.
View Audit 339871
Finding 520237 (2024-013)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The City concurs with the finding. The CDBG contract check list has been updated to include the FFATA reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to be completed with the time frame set forth in the FF AT A requirements.
The City concurs with the finding. The CDBG contract check list has been updated to include the FFATA reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to be completed with the time frame set forth in the FF AT A requirements.
View Audit 339863
Finding 520236 (2024-012)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Gr...
The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Grant Coordinator to record the submission date. If a report is submitted late, the Grant Coordinator must contact the grantor by the end of the day to explain the reason for the delay.
View Audit 339863
Finding 520235 (2024-011)
Significant Deficiency 2024
City of Albuquerque
NM
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.403
The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be r...
The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be responsible for submitting correcting payroll reclassifications to the City's Grants Management Section for review, entry and approval no later than January 31, 2025. APD will work directly with the City's Grants Management Section to establish new reconciliation, reclassification and validation processes to ensure that only eligible officers and pay types are charged to the grant.
View Audit 339863
Finding 520234 (2024-010)
Significant Deficiency 2024
City of Albuquerque
NM
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.511
The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring t...
The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring the purchase and implementation of additional software to assist with enacting these controls.
View Audit 339863
Finding 520233 (2024-009)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital proje...
The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital project in the final written justifications.
View Audit 339863
Finding 520227 (2024-003)
Material Weakness 2024
Covington Community 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 II and ESSER III amounts reported on the Year 3 report ($347,59...
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 II and ESSER III amounts reported on the Year 3 report ($347,591 and $337,851 respectively) did not agree to the underlying expenditure records ($135,355 and $159,811 respectively). Additionally, we noted that the ESSER II amount reported on the Year 4 report ($233,093) did not agree to the underlying expenditure records ($267,310) of the School Corporation. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Annual report data will be submitted with the requested information and will be verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025
View Audit 339860
Finding 520156 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Bluefield
WV
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
View Audit 339710
The Cleveland Institute of Art and Subsidaries
OH
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all stude...
Management acknowledges that there was an error with one over award of subsidized loan on a student. Student was given $448 (gross) over the aggregate subsidized limit. The overage was sent back to the Direct lender. Since the student graduated, the $448 was covered by a grant. A survey of all students was completed and no other students were discovered to have been over their aggregate subsidized limit. • A student’s aggregate subsidized amount on NSLDS from his FAFSA record was listed at $17,948, allowing only $5,052 in remaining to reach the $23,000 aggregate limit on subsidized loan. Student was given $5,500 when it should have been $5,052. The $448 should have been given as unsubsidized loan. Student had previous loans from another school. (Powerfaids will catch this error if all of the historic loans were processed within our database.) • The student ISIR record did have Comment code 258: “Based upon data provided by the National Student Loan Data System (NSLDS) and your grade level, we have determined that you may have received a total amount of undergraduate student loans that is close to or equal to the loan limits established for the federal loan programs. Therefore, your eligibility for additional student loans may be limited.“ • The Federal processor usually sends a post-screening after federal aid is disbursed with warnings of limits: 255, 256, 258. 260 ad 261. This would cause a C-code on the student record. We did not receive a subsequent ISIR record on said student. Corrective Action Plan: Include in the Quality Assurance rules one for the ISIR codes associated with NSLDS overawarding of loans whether it be annual limits or aggregate limits. We will monitor these codes regularly during packaging season and subsequent to loan disbursing.
View Audit 339558
Finding 519999 (2024-001)
Significant Deficiency 2024
Texas Casa, Inc.
TX
Subrecipient Monitoring § 200.332
Planned Corrective Action: In order to ensure that all subrecipients receive adequate notice of any changes to the grant funding source which may occur midyear, e.g. with an “offset” grant award from the Governor’s Office, Texas CASA will email an initial notification within one month to all subreci...
Planned Corrective Action: In order to ensure that all subrecipients receive adequate notice of any changes to the grant funding source which may occur midyear, e.g. with an “offset” grant award from the Governor’s Office, Texas CASA will email an initial notification within one month to all subrecipients once we receive a midyear “offset” award with a different funding source. This initial notification will include the new FAIN, award date, total award, assistance listing number/title, name of the federal or state agency, pass-through entity, and contact information. After the “offset” grant funding source has been expended via reimbursements to subrecipients, Texas CASA will send a final notification to each subrecipient with the total amount of funding each entity received from the “offset” grant funding source, again including the FAIN, award date, total award, assistance listing number/title, name of the federal or state agency, pass-through entity, and contact information. Responsible Parties: Tamea Byrd, CFO Estimated Completion Date: December 31, 2024
View Audit 339434
Finding 519893 (2024-003)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed...
Finding 2024-003 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures are not greater than the HUD approved budget and expenditures include supporting documentation before they are posted to the general ledger. We will also review the accuracy / completeness of all documentation prior to making payment. Anticipated Completion Date December 31, 2024
View Audit 339220 Questioned Costs: $1
Finding 519892 (2024-002)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
HUD Housing Programs Subrecipient Monitoring Eligibility
Finding 2024-002 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding ...
Finding 2024-002 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2024
View Audit 339220
Finding 519891 (2024-001)
Material Weakness 2024
Citadel Gardens, Inc. Dba the Woodlands at Citadel
MO
Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to p...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2024
View Audit 339220
Corporacion La Fondita De Jesus
PR
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318
Corporación La Fondita de Jesús Corrective Action Plan December 27, 2024 Finding number: 2024-001 Federal program: 14.267 Continuum of Care Category: Compliance/internal control Condition: An immediate family member of the Executive Director was promoted to Director of Services, and the safeguard me...
Corporación La Fondita de Jesús Corrective Action Plan December 27, 2024 Finding number: 2024-001 Federal program: 14.267 Continuum of Care Category: Compliance/internal control Condition: An immediate family member of the Executive Director was promoted to Director of Services, and the safeguard measures established in the Conflict-of-Interest policy and the new organizational protocol were not followed. The following instances were noted: • The Employment Agreement was signed exclusively by the Executive Director and the Director of Services. • The Reasonable Accommodation of the Supervisory Role of the Director of Services Agreement was signed exclusively by the Executive Director and the Director of Services. In addition, another immediate family member of the Director of Services was hired as a professional contractor. At the time of the recruitment, the document establishing the relationship was not signed. Subsequently, the referred document was signed, but it did not specify the existing conflicts between the Director of Services and the Executive Director. Views of responsible officials: Management agrees with the audit findings and is committed to addressing the issues identified to ensure compliance with CFR 200.318, our Conflict-of- Interest policy, and new organizational protocols. We would like to bring to your attention that effective on November 30, 2024, the Executive Director resigned from his position with Corporacion La Fondita de Jesus. We will review and revise our Conflict-of-Interest policy and protocols to ensure they are comprehensive and clear. This includes detailing the steps to be followed when hiring or promoting individuals with familial relationships within the organization. We will establish an independent review and approval process for all employment and promotion agreements involving immediate family members of senior management. This process will include an additional review by a member of the executive committee of the Board of Directors to ensure objectivity and compliance with policies. We will review all contracts to ensure that they comply with the conflict-of-interest clause. Names of the contact persons responsible for the corrective action plan: Geraldine Bayron, Interim Executive Director, and Javier Fraguela, Board of Directors Anticipated completion date: March 31, 2025
View Audit 339130
Finding 519847 (2024-001)
Material Weakness 2024
City of Council Bluffs
IA
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
We have reviewed procedures and plan to make the necessary changes to improve reporting timeliness. Staff will update its internal policy to submit the FFATA with 30 days of execution of the CDBG annual budget, Annual Action Plan, and subaward agreements, along with any amendments to these agreement...
We have reviewed procedures and plan to make the necessary changes to improve reporting timeliness. Staff will update its internal policy to submit the FFATA with 30 days of execution of the CDBG annual budget, Annual Action Plan, and subaward agreements, along with any amendments to these agreements.
View Audit 339091
Finding 519833 (2024-001)
Significant Deficiency 2024
Aspira INC of Illinois
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
ASPIRA will put in place a process for monitoring the certification of the audit reporting package and ensure to submit the audit reporting package before the deadline.
ASPIRA will put in place a process for monitoring the certification of the audit reporting package and ensure to submit the audit reporting package before the deadline.
View Audit 339073
Finding 519823 (2024-004)
Material Weakness 2024
Cots and Affiliates
MI
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.303
Condition: The Organization lacked sufficient controls to ensure consistent reviews/approvals of monthly reimbursement requests and tenant rent calculations throughout the year. Planned Corrective Action: - The Rent Analyst will complete the rent calculations and sign off. - The Director of Account...
Condition: The Organization lacked sufficient controls to ensure consistent reviews/approvals of monthly reimbursement requests and tenant rent calculations throughout the year. Planned Corrective Action: - The Rent Analyst will complete the rent calculations and sign off. - The Director of Accounting will review and approve the checklist in writing. Contact person responsible for corrective action: The Director of Accounting will oversee all rent calculations. Anticipated Completion Date: Effective 01-13-2025.
View Audit 339017
Finding 519817 (2024-001)
Material Weakness 2024
Brownsburg Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2024-001 Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23,...
FINDING 2024-001 Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will formally sign off on the Mosaic income guidelines annually prior to each school year. Responsible Party and Timeline for Completion: Shane Hacker, Assistant Superintendent of Operations; Corey Ebert, Director of Finance; Jordan Ryan, Director of Nutrition Services Anticipated Completion Date: February 1, 2025
View Audit 339014
Finding 519772 (2024-007)
Material Weakness 2024
Bishop State Community College
AL
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403
Management's Response: Management concurs with the above finding and will ensure that human resources, fiscal services and Title Ill all have proper approvals, budgets and written authorization of anything that deviates from the approved budget. The corrective action will be implemented immediately ...
Management's Response: Management concurs with the above finding and will ensure that human resources, fiscal services and Title Ill all have proper approvals, budgets and written authorization of anything that deviates from the approved budget. The corrective action will be implemented immediately and completed by June 2025.
View Audit 338909 Questioned Costs: $1
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