Corrective Action Plans

Finding 371448 (2023-013)

Material Weakness 2023

WV

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

INTERNAL CONTROLS OVER INFORMATION TECHNOLOGY Workforce West Virginia (WWV) Assistance Listing Number 17.225 WWV will create policies and procedures to be effective March 2024 which documents the process for periodic review of administrative access and user access for the ABPS and UI Tax systems...

INTERNAL CONTROLS OVER INFORMATION TECHNOLOGY Workforce West Virginia (WWV) Assistance Listing Number 17.225 WWV will create policies and procedures to be effective March 2024 which documents the process for periodic review of administrative access and user access for the ABPS and UI Tax systems. Appropriate staff will be trained once the policies and procedures are implemented. The wvOASIS SOC audit report for 2023 was completed in September 2023 and WVV is in the process of reviewing the report at this time. Disaster Recovery testing was conducted with WV Office of Technology and the mainframe vendor Ensono October 16-19, 2023.

View Audit 293105

Finding 371446 (2023-011)

Material Weakness 2023

State of West Virginia

WV

Subrecipient Monitoring § 200.303 § 200.332

SUBRECIPIENT MONITORING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective April 2024, DEP will prepare and implement a written risk assessment policy containing monitoring and compliance review standards. DEP will also prepare and implement written standard ...

SUBRECIPIENT MONITORING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective April 2024, DEP will prepare and implement a written risk assessment policy containing monitoring and compliance review standards. DEP will also prepare and implement written standard operating procedures to assist in measuring subrecipient risk.

View Audit 293105

Finding 371444 (2023-009)

Material Weakness 2023

State of West Virginia

WV

Subrecipient Monitoring Reporting § 200.303

TRANSPARENCY ACT REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective February 2024, DEP will implement the following steps to correct the finding: 1. Review 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) to dete...

TRANSPARENCY ACT REPORTING Department of Environmental Protection (DEP) Assistance Listing Number 15.252 Effective February 2024, DEP will implement the following steps to correct the finding: 1. Review 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) to determine the requirements and proper procedures in submitting FFATA reports in FSRS. 2. Evaluate the agency’s current standard operating procedure for submitting FFATA reports and identify deficiencies that address accuracy, accountability, and segregation of duties in approving and submitting reports. 3. Update the agency’s current standard operating procedures to better meet the requirements 2 CFR 200.303 and the Federal Funding Accountability and Transparency Act (2 CFR 170) and addresses proper segregation of duties in reviewing, approving, and submitting FFATA reports.

View Audit 293105

Finding 371442 (2023-008)

Material Weakness 2023

State of West Virginia

WV

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.303

TRANSPARENCY ACT REPORTING West Virginia Community Development Block Grant Program (CDBG) Assistance Listing Number 14.228 The CDBG program has experienced turnover in staff during the last year. While CDBG knows the FFATA report was submitted, a physical copy of this report could not be provided...

TRANSPARENCY ACT REPORTING West Virginia Community Development Block Grant Program (CDBG) Assistance Listing Number 14.228 The CDBG program has experienced turnover in staff during the last year. While CDBG knows the FFATA report was submitted, a physical copy of this report could not be provided, and it cannot be verified if it was submitted on time. In the FSRS system, only the person who creates the original report can view, edit, and pull the actual report, and since the employee who was responsible for submitting this report is no longer with the agency, it cannot be determined when it was originally submitted. CAD staff have since recreated the report in the FSRS system so there is a copy of the report. To ensure this doesn't happen in the future, CAD staff has completed FFATA training for the personnel involved in the reporting process. CAD staff is creating a calendar with due dates for the programs reporting requirements to ensure the dates are not missed. Once the report is submitted in the FSRS system, staff is required to save a copy of the report in shared files. CAD is also looking to implement a system where a centralized person is responsible for submitting the FSRS reports to ensure all processes are completed and documents saved correctly.

View Audit 293105

Finding 371437 (2023-007)

Material Weakness 2023

State of West Virginia

WV

Subrecipient Monitoring Reporting School Nutrition Programs § 200.303

TRANSPARENCY ACT REPORTING Department of Education (DOE) Assistance Listing Number 10.553, 10.555, 10.556, 10.559, 10.582 Setting up a process to comply with the FFATA reporting requires retrieving information from multiple systems. In addition, child nutrition reimbursements are more complex tha...

TRANSPARENCY ACT REPORTING Department of Education (DOE) Assistance Listing Number 10.553, 10.555, 10.556, 10.559, 10.582 Setting up a process to comply with the FFATA reporting requires retrieving information from multiple systems. In addition, child nutrition reimbursements are more complex than grants that have a known subrecipient amount. Due to the complexity, DOE is relying on guidance from the USDA to complete reporting procedures. DOE is currently waiting to get answers to several questions that are preventing full development of a process. USDA is also working to help DOE find another state agency that can help with unanswered questions. A FFATA reporting process is anticipated to be in place by July 1, 2024.

View Audit 293105

Finding 371417 (2023-001)

Significant Deficiency 2023

Moore College of Art & Design

PA

Questioned Costs Student Financial Aid Subrecipient Monitoring

On a weekly basis, the Registrar will download the Registration Status Report from the student information system and review the report for accuracy. A copy will be provided to the Director of Financial Aid and the Accounts Receivable Coordinator to ensure all withdrawn students have been communicat...

On a weekly basis, the Registrar will download the Registration Status Report from the student information system and review the report for accuracy. A copy will be provided to the Director of Financial Aid and the Accounts Receivable Coordinator to ensure all withdrawn students have been communicated in a timely fashion and all R2T4s are processed timely.

View Audit 293097

Finding 371416 (2023-002)

Significant Deficiency 2023

Moore College of Art & Design

PA

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

On a monthly basis, the Registrar will download the Registration Status report from the student information system and review the report for accuracy to ensure all enrollment changes are captured. Once the review is complete, the information will be uploaded to the National Student Clearinghouse.

View Audit 293097

Finding 371379 (2023-007)

Material Weakness 2023

Culver Community School Corporation

IN

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

FINDING 2023-007 Subject: COVID-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls to prevent, or detect and correct, noncompliance. Rec...

FINDING 2023-007 Subject: COVID-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls to prevent, or detect and correct, noncompliance. Recommendation We recommended that management of the School Corporation design and implement a proper system of internal control, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corporation will create and implement an effective system to prevent, or detect and correct, noncompliance. We will create an oversight or review process to obtain the required certified payrolls. Anticipated Completion Date: Completed as of January 2024

View Audit 293012

Finding 371373 (2023-006)

Material Weakness 2023

Culver Community School Corporation

IN

Reporting Internal Control / Segregation of Duties Questioned Costs § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some ...

FINDING 2023-006 Subject: COVID-19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation did not submit annual reports in a timely manner during the first year of the audit period. Reimbursement requests included invoices which had been reimbursed previously and some request did not agree with supporting documentation. Recommendation We recommended that management of the School Corporation establish a proper system of internal controls and develop policies and procedures to ensure reports are submitted timely and supporting documentation is used and retained for reimbursement requests. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reporting – The Treasurer and Deputy Treasurer will review and approve all grant reporting with Komputrol reports and grant approval. All deadlines will be submitted prior to due dates. The Superintendent, Treasurer, Deputy-Treasurer and/or Grant Writer will review all grant reimbursement requests prior to submission for accuracy. Anticipated Completion Date: Completed March 2023 – February 2024 INDIANA STATE

View Audit 293012 Questioned Costs: $1

Finding 371355 (2023-002)

Material Weakness 2023

Culver Community School Corporation

IN

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

FINDING 2023-002 Subject: Child Nutrition Cluster – Suspension and Debarment Summary of Finding: The School Corporation did not verify vendor suspension and debarment status prior to payment. Recommendation We recommended that management of the School Corporation establish a system of internal and d...

FINDING 2023-002 Subject: Child Nutrition Cluster – Suspension and Debarment Summary of Finding: The School Corporation did not verify vendor suspension and debarment status prior to payment. Recommendation We recommended that management of the School Corporation establish a system of internal and develop policies and procedures to ensure contractors and subrecipients, as appropriate are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. Contact Person Responsible for Corrective Action: Casey Howard Contact Phone Number: 574-842-3364 x806 Views of the Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Food Service Director and/or Treasurer will utilize the procurement policy and will ensure all vendors paid with federal dollars have not been suspended or debarred. Anticipated Completion Date: Completed as of January 2024

View Audit 293012

Finding 371342 (2023-002)

Material Weakness 2023

Greencastle Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and...

FINDING 2023-002 Finding Subject: Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Reports submitted were not substantiated by the ledgers. Contact Person Responsible for Corrective Action: Kellie Romer (Corporation Treasurer/Finance Director) Contact Phone Number and Email Address: 765-653-9771 Ext. 1010, kromer@greencastle.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure reports are supported by the financial records. Anticipated Completion Date: Immediately 2/8/2024

View Audit 293010

Finding 371312 (2023-002)

None 2023

Central Christian College of the Bible

MO

Questioned Costs Subrecipient Monitoring

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The college will create vendor review policies, update information security policy, and implement multi-factor authentication across all systems with personal identifiable information. A written report will be provided to the board...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The college will create vendor review policies, update information security policy, and implement multi-factor authentication across all systems with personal identifiable information. A written report will be provided to the board. Person Responsible for Corrective Action Plan: James Williamson, Director of Information Technology Anticipated Date of Completion: August, 2024

View Audit 292987

Finding 371241 (2023-002)

Significant Deficiency 2023

Milwaukee Institute of Art and Design, Inc.

WI

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-002 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and significant de...

Corrective Action Plan For the Year Ended May 31, 2023 Finding 2023-002 Assistance Listing Number(s), Federal Agency and Program Name: 84.063, 84.007, 84.033, and 84.268; United States Department of Education (DOE), Student financial assistance cluster. Finding Type: Noncompliance and significant deficiency in control over compliance relating to special tests. Criteria: The Institute is responsible for designing, implementing, and maintaining internal control over compliance for special tests and provisions and for safeguarding sensitive data under the Gramm-Leach-Bliley Act, including performing an annual risk assessment that addresses three required areas noted in 16 Code of Federal Regulations (CFR) 314.4 (b). Statement of Condition: The Institute performed a risk assessment however the safeguards for the risks identified were not formally documented through a policy. A formal policy was not reviewed in fiscal year 2023 which would have addressed required areas noted in 16 CFR 314.4 (b). Questioned Costs: Questioned costs could not be determined. Context: A policy and documentation linking the safeguards to the risk assessment was not formally written. The internal controls over compliance at the Institute did not identify the noncompliance. However, the Institute performed risk assessments and has appropriate safeguards for each area identified within 16 CFR 314.4(b). Cause: The Institute did not have internal controls in place to identify the need for the policy documenting the safeguards required by the Gramm-Leach-Bliley Act. Effect: The Institute has no verifiable evidence of the policy and the related safeguards for each risk identified. Recommendation: We recommend management review 16 CFR 314.4 (b) to create a policy that addresses the three required areas, which are (1) employee training and management; (2) information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. This policy should be formalized and reviewed annually. We recommend that the Institute document the approval and acceptance of the policy. In addition, we recommend management review internal control processes for special tests and provisions on an annual basis. Status: In progress, anticipated completion September 2024 Corrective Action: Management agrees with the finding. We are currently developing a comprehensive cybersecurity policy to address 16 CFR 314.4 (b), which will be formalized, approved by Senior Staff, and reviewed annually. We are now conducting annual penetration tests, the most recent in December 2023, to address internal control processes. We have contracted with a planning team at CDW to determine best practices and perform training. We have begun providing a quarterly GLBA Compliance update to our board, with an annual comprehensive GLBA review to the board. Contact Matt Ogden Director of Technology 414.847.3223 mattogden@miad.edu Submitted Feb 23, 2024

View Audit 292954

Finding 371203 (2023-003)

Significant Deficiency 2023

Tuscola Area Airport Authority

MI

Subrecipient Monitoring

Recommendation: The Authority should review all invoices being charges to the federal grant to ensure they are in compliance with grant agreements and to ensure the activity is being properly recorded in the general ledger. Action to be taken: The Authority concurs with the facts of this finding an...

Recommendation: The Authority should review all invoices being charges to the federal grant to ensure they are in compliance with grant agreements and to ensure the activity is being properly recorded in the general ledger. Action to be taken: The Authority concurs with the facts of this finding and will review and update standard operating procedures relating to the federal grants to avoid similar future occurrences.

View Audit 292893

Finding 371189 (2023-002)

Significant Deficiency 2023

Granville County, North Carolina

NC

Questioned Costs Subrecipient Monitoring Cash Management

Finding 2023-002 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Inaccurate Resources Entry Name of contact person: For the Year Ended June 30, 2023 Corrective Action Plan Section III - Federal Award Findings and Questioned Co...

Finding 2023-002 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed completion date: Finding 2023-003 Inaccurate Resources Entry Name of contact person: For the Year Ended June 30, 2023 Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Section II - Financial Statement Findings July 1, 2023 Stephen McNally, Finance Director The Finance Department will attempt to make all necessary transfers of funds between Forfeiture accounts in the current period. However, this correction notification from US Treasury was not sent to the Finance department until after the reporting period in which the transaction took place. Kim Grissom, Family and Children's Medicaid Supervisor and Shelia Morton, Family and Children's Medicaid Supervisor Family and Children Medicaid Lead Workers and Supervisors will conduct second-party reviews on caseworkers. The supervisors will go over errors found by second parties during their team monthly meetings. The supervisors will hold individual performance meetings if cited for the same error. Lead Workers and Supervisors will conduct 100% second parties on caseworkers in their probationary period of 6 months unless extended by Supervisors due to performance and 5 applications and redeterminations on all other caseworkers per month. The supervisors will also ensure that caseworkers are up to date on changes that may come up and ensure that they give proper instruction when needed. Supervisors and/or Leadworkers will conduct monthly meetings which including mini trainings on errors found in second parties. Refresher trainings will be held quarterly for indept training regarding policy areas in which the Supervisors identify the need for. The Human Service Planner Evaluator will help track of repetitive errors and suggest trainnings needed to Supervisors to ensure that policy/procedures are being implemmented accordingly. The Supervisors will schedule and hold a meeting to inform the Program Administrator of the errors found on second-party findings and provide a copy of the individual’s performance meeting held with the worker on any repetitive errors. Supervisors and or Lead workers will send training invites to Program Administrator, Staff Development, and Human Services Planner Evaluator, for monthly and at quarterly refresher trainings. To ensure that the caseworkers do not repeat these errors, the following will happen: policy training was held on November 30, 2022, for Family and Children Medicaid section MA- 3365. Documentation Template was last updated on November 3, 2023, which includes IVReferral reminder. Family and Children meeting will be held by November 30, 2023.

View Audit 292856

Finding 371164 (2023-001)

Material Weakness 2023

Detroit Public Schools Community District

MI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.430

Condition: The School District’s controls did not prevent or detect and correct, in a timely manner, an employee’s time being charged to the Special Education Cluster that did not have adequate documentation. Additionally, the School District’s controls did not prevent or detect and correct, in a ti...

Condition: The School District’s controls did not prevent or detect and correct, in a timely manner, an employee’s time being charged to the Special Education Cluster that did not have adequate documentation. Additionally, the School District’s controls did not prevent or detect and correct, in a timely manner, updates to an employee status upon termination for employees charged to the Special Education Cluster and the Education Stabilization Fund. Planned Corrective Action: The School District concurs with the audit finding. The District has worked to strengthen internal controls to eliminate errors. The District will review its internal controls and provide additional training to staff. The School District is in the process of filling a Project Manager role on the Payroll Team who will be responsible for reviewing employee terminations and identifying potential overpayments. Until the role is filled, the Senior Director of Payroll and CFO will review employee exits quarterly to identify any potential overpayments and move funds to the general fund. New procedures for employee exit were rolled out in July in an effort to improve timely exiting of employees. Contact person responsible for corrective action: Jeremy Vidito, Chief Financial Officer Anticipated Completion Date: June 30, 2024

View Audit 292791

Finding 371110 (2023-002)

Significant Deficiency 2023

City of Redmond, Oregon

OR

Subrecipient Monitoring Cash Management Program Income

Specific Steps to Correct: Management has already corrected how it records interest earned on CDBG cash on-hand. Management will review program income on-hand throughout the year to assess its responsibility to return funds to the line of credit. Anticipated Completion Date: Will incorporate the au...

Specific Steps to Correct: Management has already corrected how it records interest earned on CDBG cash on-hand. Management will review program income on-hand throughout the year to assess its responsibility to return funds to the line of credit. Anticipated Completion Date: Will incorporate the auditor's recommendation into year end processing for fiscal year 2024, which will occur around June 30, 2024. Name(s) and Title(s) of Responsible Person(s): James Wood, Finance Director

View Audit 292753

Finding 371065 (2023-001)

None 2023

Villanova University

PA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

The University agrees with this finding. As a result, the University has taken the following actions to be executed in FY24: Verification The University agrees with this finding. The Office of Financial Assistance has created additional reporting to confirm verification is completed for all required...

The University agrees with this finding. As a result, the University has taken the following actions to be executed in FY24: Verification The University agrees with this finding. The Office of Financial Assistance has created additional reporting to confirm verification is completed for all required verifications. These reports will be run weekly and reviewed by a financial aid counselor, to confirm all V4 and V5 are completed and not waived. Disbursement The University agrees with this finding. The Office of Financial Assistance has made additional disbursement monitoring checks within the Banner system. These checks will stop a fund from disbursing unless the required documents have been satisfied in the system. These will be reviewed weekly on disbursement error reports shared with the office. 14-day refund Period The University agrees with this finding. The Bursar's Office implemented the following procedure when the finding was identified: To avoid such errors in the future and to ensure that the Bursar's Office adheres to the 14-day requirement, the Bursar's Office has established a procedure whereby the Refund Specialist must complete a federal refund report and provide it to the Associate Bursar for sign-off before running a subsequent report. This will ensure that refunds are not overlooked due to staff not processing a report in its entirety. Notification The University agrees with this finding. This does appear to have been an error with the job run on the identified sample day and not a human error. The Bursar's Office is reviewing each notification run output to ensure all notifications are produced. If there is any issue, the Bursar's Office will ensure any unsent e-mails are sent in the proper time.

View Audit 292736

Finding 371027 (2023-002)

Significant Deficiency 2023

Betty Jean Kerr - People's Health Centers

MO

Subrecipient Monitoring Eligibility HUD Housing Programs

Item 2023-002 - Special Tests Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Yes Action Taken 1. To train all staff involved with the calculation of sliding f...

Item 2023-002 - Special Tests Recommendation The Center should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated based on family size and income. Repeat Finding Yes Action Taken 1. To train all staff involved with the calculation of sliding fees on the policies and procedures to ensure: ► The sliding fee guidelines document is known. ► Understanding of the methodology for calculating fees, including how family size and income are considered. ► Documentation required to support income and family size information provided by clients. This may include tax returns, pay stubs, or other relevant documents. ► To use the standardized form (checklist) to ensure all necessary information is collected and verified. 2. To perform a monthly audit review, utilizing a selected sample to identify any discrepancies and make necessary corrections in a timely manner. 3. To ensure the sliding fee scale is clearly communicated to clients. Responsible Party: Director of Patient Services/RCM Director Target Completion Date: 04/30/2024 If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Hewart Tillett, CFO at 1-314-882-1463, or email at htillett@phcenters.com.

View Audit 292688

Finding 371014 (2023-002)

Significant Deficiency 2023

Crane Elementary School District No. 13

AZ

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2023-002 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Norine Bowers, Federal Programs Director and Jennifer Bosch, Finance Director Anticipated Completion Date: December 31, 2024 Planned Corre...

Finding Number: 2023-002 Program Name/Assistance Listing Title: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Contact Person: Norine Bowers, Federal Programs Director and Jennifer Bosch, Finance Director Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District does not believe that an internal control issue exists but does acknowledge that procedures will be implemented in order to maintain adequate backup supporting documentation for grant programs in the future.

View Audit 292675

Finding 370982 (2023-002)

Material Weakness 2023

Mill Creek Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing...

FINDING 2023-002 Finding Subject: COVID-19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by the Assistant Superintendent without an oversight or review process in place to prevent, or detect and correct, errors. Furthermore, the reported data on two of the reports could not be traced back to records that accumulate or summarize the data; therefore, the accuracy and completeness of the reports could not be verified. Contact Person Responsible for Corrective Action: Jim Diagostino, Superintendent, and Lori Bennett, Treasurer Contact Phone Number: 317-539-9200 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The Superintendent, or designee, will prepare the annual data reports to be reported to the IDOE by using records that accumulate or summarize the data. Prior to the submission of the reports, the Treasurer will review the records and annual data report. The Treasurer will initial and date a hard copy of the report to ensure accuracy and completeness. Anticipated Completion Date: March 31, 2024

View Audit 292601

Finding 370808 (2023-004)

Significant Deficiency 2023

The King's University

TX

Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The University has a procedure in place for the Director of Information Technology and the rest of the Technology team to review and update our Security and Incident response plans to ensure compliance with GLBA standards bi-annuall...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The University has a procedure in place for the Director of Information Technology and the rest of the Technology team to review and update our Security and Incident response plans to ensure compliance with GLBA standards bi-annually. In addition, we will work with our information security provider quarterly to ensure all our assets and vendors meet security standards. Person Responsible for Corrective Action Plan: Matt Wilson, Director of Information Technology Anticipated Date of Completion: Effective Immediately, February 15, 2024

View Audit 292492

Finding 370797 (2023-001)

Significant Deficiency 2023

Northeastern Oklahoma Agricultural An Mechanical College

OK

Questioned Costs Subrecipient Monitoring

Recommendation: We recommend the College review the updated GLBA requirements and ensure their Written Information Security Program (WISP) includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response...

Recommendation: We recommend the College review the updated GLBA requirements and ensure their Written Information Security Program (WISP) includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: NEO A&M College is poised to enhance its Written Information Security Program (WISP) in compliance with the Gramm-Leach-Bliley Act (GLBA). An initiative led by upper-level management aims to identify and correct deficiencies, ensuring rigorous data security standards. Strategic revisions and fortifications will be integrated into the WISP, emphasizing the safeguarding of sensitive information. Name(s) of the contact person(s) responsible for corrective action: Chris Smith, csmi144@neo.edu Planned completion date for corrective action plan: June 2024

View Audit 292488

Finding 370786 (2023-002)

Significant Deficiency 2023

Willow Oak Montessori Foundation, Inc.

NC

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The Foundation remedied the deficiency by depositing the required amount into the account and has an ongoing autopay set up to ensure the monthly amounts are deposited. In addition, the Foundation will reconcile the accounts regularly to ensure the requirement for the account is met.

View Audit 292428

Finding 370722 (2023-003)

Material Weakness 2023

South Putnam Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2023-003 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness Condition and Context Reporting The School Corporation had not designed nor implemented a system of internal controls to ensure that the six Elementary and Secondary School Emergency Reli...

FINDING 2023-003 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness Condition and Context Reporting The School Corporation had not designed nor implemented a system of internal controls to ensure that the six Elementary and Secondary School Emergency Relief (ESSER) annual data reports required to be filed during the audit period were complete and accurate prior to submission. Each of the reports were prepared by one employee without an oversight or review process in place to prevent, or detect and correct errors. Contact Person Responsible for Corrective Action: Hilarie Logan Contact Phone Number and Email Address: 765-653-3119 hlogan@sputnam.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The school corporation has a new Grants Coordinator who will participate in Internal Controls Training and sign off that they have done so. We will also incorporate dual signatures on documents as an additional means of approval/oversight. Anticipated Completion Date: 3/2024

View Audit 292410

Corrective Action Plans

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