Corrective Action Plans

Finding 367111 (2022-034)

Significant Deficiency 2022

State of Nevada

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

Audit Finding 2022-034: U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Two contracts were missing certain applicable provisions, and suspension and debarment verification procedures were not performed for two vendors. Recommendation: Recommend the Ne...

Audit Finding 2022-034: U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Fund, 21.027 Finding: Two contracts were missing certain applicable provisions, and suspension and debarment verification procedures were not performed for two vendors. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure all contracts under federal awards contain the applicable provisions and procedures are followed to ensure entities are not suspended or debarred prior to entering into covered transactions. Agency Response: Does the agency Agree with Finding: Yes Additional Comments: None Corrective Action: The two contracts identified are statewide contracts manged by the Department of Administration, State Purchasing Division. The GFO will work with the Purchasing Division to encourage them to include the applicable provisions for use of federal funds to statewide contracts which are mandated for state agency use, and to complete the required suspension and debarment verifications for those contracts. Date of Completion: Pending the State Purchasing Divison’s implementation. Department or Agency Responsible for Corrective Action Plan: Agency: Nevada Governor’s Finance Office Contract: Brenda Berry 200 Musser Street, Ste 200 Carson City, NV 89703 Signature: Amy Stephenson, Director

View Audit 290300

Finding 367111 (2022-034)

Significant Deficiency 2022

State of Nevada

NV

Procurement, Suspension & Debarment Subrecipient Monitoring

Audit Finding: 2022-034 Coronavirus State and Local Fiscal Recovery Fund: 21.027 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Summary: The Nevada Housing Division (“Division”) did not have adequate internal controls to ensure procedures were foll...

Audit Finding: 2022-034 Coronavirus State and Local Fiscal Recovery Fund: 21.027 Procurement, Suspension, and Debarment Significant Deficiency in Internal Control over Compliance Summary: The Nevada Housing Division (“Division”) did not have adequate internal controls to ensure procedures were followed to verify subrecipients were not suspended or debarred prior to entering into a covered transaction. Recommendation: Enhance internal controls to ensure all contracts under federal awards contain the applicable provisions and procedures are followed to ensure entities are not suspended or debarred prior to entering into covered transactions. Agency Response: The Division agrees with the finding; however, the Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Corrective Action: The Division will establish an internal audit and compliance committee to enhance oversight of existing policies for assessing risk (which include verifying suspension or debarment), monitoring and sharing best practices across its business. The internal audit and compliance committee will be responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 290300

Finding 367109 (2022-032)

Material Weakness 2022

State of Nevada

NV

Subrecipient Monitoring

Audit Finding: 2022-032 Homeowner Assistance Fund: 21.026 Subrecipient Monitoring Material Weakness in Internal Control over Compliance Summary: Subawards and disbursements did not contain all the required information, an evaluation of each subrecipient’s risk of noncompliance for purposes of determ...

Audit Finding: 2022-032 Homeowner Assistance Fund: 21.026 Subrecipient Monitoring Material Weakness in Internal Control over Compliance Summary: Subawards and disbursements did not contain all the required information, an evaluation of each subrecipient’s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring was not performed. Recommendation: Implement internal controls to ensure compliance with subrecipient monitoring requirements. Agency Response: The Division agrees with the finding. The Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Corrective Action: The Division will establish an internal audit and compliance committee to enhance oversight of existing policies for assessing, monitoring, and sharing best practices across its business. The internal audit and compliance committee will be responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 290300

Finding 367108 (2022-031)

Material Weakness 2022

State of Nevada

NV

Reporting Subrecipient Monitoring Material Weakness

Audit Finding: 2022-031 Homeowners Assistance Fund: 21.026 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Required subaward information was not reported per the Federal Funding Accountability and Transparency Act (FFATA). FFATA requires direct rec...

Audit Finding: 2022-031 Homeowners Assistance Fund: 21.026 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance Summary: Required subaward information was not reported per the Federal Funding Accountability and Transparency Act (FFATA). FFATA requires direct recipients of certain federal awards to report subaward information by the end of the month following the month in which the prime awardee obligates a subgrant award equal to $30,000. Recommendation: Implement internal controls to ensure subaward information is submitted in accordance with FFATA. Agency Response: The Nevada Housing Division (“Division”) agrees with the finding. The Division would like to note, and be given consideration for, the substantive fact of the context of the time period in a pandemic, a once in a lifetime crisis that was impacting daily work and personal lives of all Nevadans, including Division staff. Corrective Action: The Division will establish an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business. The internal audit and compliance committee will be responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. Adoption of Corrective Action: January 2024 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 290300

Finding 367106 (2022-029)

Material Weakness 2022

State of Nevada

NV

Cash Management Subrecipient Monitoring

Audit Finding: 2022-029 Homeowner Assistance Fund: 21.026 Cash Management Material Weakness in Internal Control over Compliance Summary: No monitoring of cash drawdowns by the subrecipient to ensure that the time elapsing between transfer of federal funds to the subrecipient and the disbursement for...

Audit Finding: 2022-029 Homeowner Assistance Fund: 21.026 Cash Management Material Weakness in Internal Control over Compliance Summary: No monitoring of cash drawdowns by the subrecipient to ensure that the time elapsing between transfer of federal funds to the subrecipient and the disbursement for the program purpose is minimized. There was no tracking of interest earned on funds advanced by the Department of Treasury and no remittance of any interest earned greater than $500 as required. Recommendation: Implement internal controls to ensure time between disbursement of federal funds to the subrecipient and their disbursement for program purposes is minimized and ensure interest is appropriately tracked and remitted. Agency Response: The Nevada Housing Division (“Division”) disagrees with this finding as cited and feels strongly that it should be only a Significant Deficiency in Internal Control over Compliance due to the lack of tracking the interest earned on funds advanced and the late remittance (an inquiry for process has been initiated). Per the HAF Guidance that was published by the U.S. Treasury and per the FAQ that currently exists on the U.S. Treasury website, the U.S. Treasury themselves noted that the funds would be disbursed in only two payments, an initial 10% and then the remaining funds per the approved plan of the recipient. If the intent of the U.S. Treasury was per section 305(b)(1), then the Treasury would either have 1) not approved the Division’s plan, and/or (2) disbursed funds on an as needed or reimbursement basis. Corrective Action: The Division will establish an internal audit and compliance committee to enhance oversight of existing policies for assessing risk, monitoring, and sharing best practices across its business. The internal audit and compliance committee will be responsible for reviewing internal controls and policies on an annual basis, following up on any audit findings and ensuring follow-through of corrective action plans. The Division has already followed up with the Controller to understand the process to have the state, who is holding the funds, remit the interest collected both in FY22 and FY23 back to Treasury. Going forward, this will be supported by the new committee. Adoption of Corrective Action: December 2023 Division Contact and Corrective Action Plan Lead: Christine Hess, Chief Financial Officer Nevada Housing Division 775-687-2249 chess@housing.nv.gov

View Audit 290300

Finding 367103 (2022-025)

Material Weakness 2022

State of Nevada

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Audit Finding 2022-025: U.S. Department of the Treasury Coronavirus Relief Fund, 21.019 Finding: Assistance listing numbers were not communicated at disbursement and there was no evidence that subrecipient audit reports were monitored. Recommendation: Recommend the Nevada Governor’s Finance Offic...

Audit Finding 2022-025: U.S. Department of the Treasury Coronavirus Relief Fund, 21.019 Finding: Assistance listing numbers were not communicated at disbursement and there was no evidence that subrecipient audit reports were monitored. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure Financial Progress Reports are prepared in accordance with governing requirements. Agency Response: Does the agency Agree with Finding: Yes Additional Comments: None Corrective Action: The corrective action to add the assistance listing number to disbursements was completed approximately January of 2023. The GFO has contracted with a vendor to complete all monitoring of subrecipients. Date of Completion: Estimated completion March 2024. Department or Agency Responsible for Corrective Action Plan: Agency: Nevada Governor’s Finance Office Contract: Brenda Berry 200 Musser Street, Ste 200 Carson City, NV 89703 Signature: Amy Stephenson, Director

View Audit 290300

Finding 367103 (2022-025)

Material Weakness 2022

State of Nevada

NV

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding #: 2022-025 – Material Weakness in Internal Control Over Compliance Condition: Assistance listing numbers were not communicated at disbursement Cause: Adequate internal controls were not in place to ensure compliance Effect: Noncompliance at the subrecipient level may occur Corrective Action...

Finding #: 2022-025 – Material Weakness in Internal Control Over Compliance Condition: Assistance listing numbers were not communicated at disbursement Cause: Adequate internal controls were not in place to ensure compliance Effect: Noncompliance at the subrecipient level may occur Corrective Action In February 2023, Court accounting staff were made aware of the need to include the CFDA # on payments made with federal funds and began including the CFDA # as part of the Line Description for all payables transmitted to the State, which was then included on the subrecipients’ remittance advices. If you have any questions, please contact Casandra Vanzura, Chief Accountant, at cvanzura@nvcourts.nv.gov. Sincerely, Todd Myler Chief Financial Officer

View Audit 290300

Finding 367102 (2022-024)

Material Weakness 2022

State of Nevada

NV

Reporting Subrecipient Monitoring Material Weakness

Audit Finding 2022-024: U.S. Department of the Treasury Coronavirus Relief Fund, 21.019 Finding: Some expenditures were not reported in the appropriate classification or by vendor. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure Financial P...

Audit Finding 2022-024: U.S. Department of the Treasury Coronavirus Relief Fund, 21.019 Finding: Some expenditures were not reported in the appropriate classification or by vendor. Recommendation: Recommend the Nevada Governor’s Finance Office (GFO) enhance internal controls to ensure Financial Progress Reports are prepared in accordance with governing requirements. Agency Response: Does the agency Agree with Finding: Yes Additional Comments: The GFO relied on the U.S. Department of Treasury guidance, frequently asked questions and other reporting and recordkeeping documents to administer the fund. This information was revised multiple times throughout the grant period, which was extended for an additional year on December 28, 2020, two days before it was to expire in December 2020 causing difficulties in decision determination. It wasn’t until the guidance for the American Rescue Plan Act was received and reviewed that the manner in which the reporting for the payments to state agencies was questioned. Corrective Action: On November 12, 2021, a request was sent to the CARES help desk at U.S. Department of Treasury for clarification regarding state agency reimbursements for COVID related expenditures. This response verified that reporting for state agency reimbursement needed to be completed for each vendor by contract, grant or direct payment over $50,000. Once confirmation was received from U.S. Department of Treasury, the process to determine expenditures by vendor over $50,000 (reporting under contract, direct or grant) for each State Agency Reimbursement Project by Fiscal Year. This analysis was in process while the Single Audit was ongoing and was completed and reported in GrantSolutions for the quarter ending June 2022. The reporting during this quarter was revised to address the finding of payroll costs separated by fiscal year according to the dropdown categories of substantially dedicated public health and safety and administrative leave. These payroll costs were eliminated from the Direct section in the reporting portal to the Aggregate of Direct Payments to Individuals section in the amount of $304,516,094 since the payroll was for the prime recipient. Date of Completion: October 2022 Department or Agency Responsible for Corrective Action Plan: Agency: Nevada Governor’s Finance Office Contract: Brenda Berry 200 Musser Street, Ste 200 Carson City, NV 89703 Signature: Amy Stephenson, Director

View Audit 290300

Finding 367093 (2022-023)

Significant Deficiency 2022

State of Nevada

NV

Subrecipient Monitoring

Finding 2022-023 The assistance listing number was not identified at the time of disbursement. A nonstatistical sample of 60 our of a population of 603 payments to subrecipients was selected for testing. The Department did not communicate the award’s assistance listing number at the time of disburse...

Finding 2022-023 The assistance listing number was not identified at the time of disbursement. A nonstatistical sample of 60 our of a population of 603 payments to subrecipients was selected for testing. The Department did not communicate the award’s assistance listing number at the time of disbursement for all 60 payments. Recommendation We recommend the Department implement internal controls to ensure the assistance listing number is communicated on each disbursement to a subrecipient. Nevada DETR’s Response DETR has identified a solution to the character limit issue in processing accounts payables related to subrecipient monitoring. The internal control policy has been revised to include the procedure to verify that the ALN number is included on the payment as required. Estimated Date of Completion: COMPLETED Contact Person: Carrie Edlefsen, Chief Financial Officer, DETR/ESD (775)684-3952 c-edlefsen@detr.nv.gov

View Audit 290300

Finding 367092 (2022-022)

Significant Deficiency 2022

State of Nevada

NV

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2022-022 Accurate and timely subaward information was not reported in the FFATA Subaward Reporting System (FSRS). A nonstatistical sample of three out of a population of eight applicable subawards obligations during the year was selected for testing: Obligation dates were reported as October...

Finding 2022-022 Accurate and timely subaward information was not reported in the FFATA Subaward Reporting System (FSRS). A nonstatistical sample of three out of a population of eight applicable subawards obligations during the year was selected for testing: Obligation dates were reported as October 1, 2021 for all three subawards rather than August 2, 2021 (two subawards) or September 22, 2021 (one subaward). Recommendation We recommend the Department implement internal controls to ensure subaward information is submitted in accordance with the FFATA. Nevada DETR’s Response DETR-Fiscal Management Unit has established a procedure for FFATA Sub-Contract and Award Reporting. This procedure was placed in effect in May 2023 and will be provided as an attachment to DETR’s corrective action plan. In addition to the newly implemented procedure, internal controls have been updated - the Grants and Projects Analyst will be responsible for implementing this process and ensuring the reports are submitted in accordance with the FFATA. Estimated Date of Completion: COMPLETED Contact Person: Carrie Edlefsen, Chief Financial Officer, DETR/ESD (775)684-3952 c-edlefsen@detr.nv.gov

View Audit 290300

Finding 367086 (2022-019)

Material Weakness 2022

State of Nevada

NV

School Nutrition Programs Reporting Subrecipient Monitoring

Finding 2022-019: U.S. Department of Agriculture Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Special Milk Program for Children, 10.556 Summer Food Service Program for Children, 10.559 Fresh Fruit and Vegetable Program, 10.582 Reporting Material Wea...

Finding 2022-019: U.S. Department of Agriculture Child Nutrition Cluster: School Breakfast Program, 10.553 National School Lunch Program, 10.555 Special Milk Program for Children, 10.556 Summer Food Service Program for Children, 10.559 Fresh Fruit and Vegetable Program, 10.582 Reporting Material Weakness in Internal Control over Compliance and Material Noncompliance The Nevada Department of Agriculture (NDA) did not have internal controls to ensure subaward information was submitted in accordance with the FFATA. Subaward obligations were not reported in the FSRS and therefore not included on the FFATA’s website for public information disclosure. A nonstatistical sample of 6 out of a population of 54 applicable subaward obligations was selected for testing. The quantity and subaward obligation errors were noted as follows: The NDA accepts these findings and will take corrective action to enhance internal controls to ensure FFATA required information is reported annually. Corrective action: The NDA will begin submitting information in accordance with FFATA at the end of the 2023 award period per direction from the federal partner that annual submittals are in compliance with FFATA for the Child Nutrition Cluster programs. The submittal of information will be done as part of the NDA’s closing procedure for these awards. Date of completion: February 28, 2024

View Audit 290300

Finding 367055 (2022-002)

Significant Deficiency 2022

Mental Health & Addiction Association of Oregon

OR

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.329

2.) Finding 2020-002 Report Submission Delay a. Program Information: 17.270 Reentry Employment Opportunities b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit quarterly financial reports at the interval required by the Federal awarding agency or pass-through entity no l...

2.) Finding 2020-002 Report Submission Delay a. Program Information: 17.270 Reentry Employment Opportunities b. Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit quarterly financial reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any quarterly financial report. c. Condition: During our audit, we identified one quarterly financial report that was submitted to the Contracting Officer’s Representative (COR) after the stated due date. Response: Explanation: This delay was due to an unawareness of process limitations regarding the user application process for the Payment Management System (PMS), which is required for any new Finance Director. A formal application and access request form needs to be submitted along with documentation to support the request for access (including proof of identity, proof of employment, and role confirmation). These conditions, along with the 24-72 hour processing time required to get a user application approved by the PMS providers, led to our one-day-late submission of the required quarterly financial report. Corrective Action: We have established a more proactive approach to managing reporting requirements and a protocol for timely submissions of reports. This includes: - Mandatory PMS application processing as part of the early onboarding process for any new Finance Director. - Early preparation of reports, scheduling reviews a month ahead of the submission deadline. - Direct communication lines with the contract administrators and program directors. - Standard procedures identified to request extensions in case of anticipated delays, specific to each contracting agency. Future Measures: Regular training session for our team are planned to help staff stay informed about reporting requirements, procedures, and deadlines. Contact person responsible for corrective action: John Domingo, Finance & IT Director Compleion date: 07/01/2023

View Audit 290222

Finding 366961 (2022-004)

Material Weakness 2022

Mogadore Local School District

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The district will verify vendors.

View Audit 290142

Finding 366891 (2022-007)

Significant Deficiency 2022

Greene County Mississippi

MS

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.319

Corrective Action: Written internal controls will be developed in accordance with federal regulations. Responsible Parties: Tyson Moreno, Comptroller Michelle Eubanks, Chancery Clerk Anticipated Completion Date: Immediately

View Audit 290051

Finding 366838 (2022-010)

Significant Deficiency 2022

Vision Preparatory Charter School, Inc.

TN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

For any construction or building improvements requiring the use of contractors in the future, management will discuss adherence to the Davis Bacon Act regarding prevailing wages with the contractors and obtain documentation from the contractors demonstrating compliance with the Act.

View Audit 289901 Questioned Costs: $1

Finding 366756 (2022-007)

Material Weakness 2022

South Bend Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that a...

FINDING 2022-007 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Summary of Finding: Finding: No oversight of reports and supporting documentation did not agrees to report submitted Recommendation: Provide oversight of reports submitted and retain supporting documentation that agrees to reports submitted Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Deb Martin, Director of Student Learning & Title I Contact Phone Number and Email Address: Kareemah Fowler (574) 393-6088; kfowler@sbcsc.k12.in.us Deb Martin (574) 393-6053; dmartin@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All reports and supporting documentation, which supports each report submitted, will be reviewed/approved by the program director. All supporting documentation will be retained for future audits. Anticipated Completion Date: December 8, 2024

View Audit 289747

Finding 366754 (2022-005)

Material Weakness 2022

South Bend Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Summary of Finding: Finding: Exit documentation was missing or incorrectly matched with student mobility codes for students in the testing sa...

FINDING 2022-005 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card/High School Graduation Rate Summary of Finding: Finding: Exit documentation was missing or incorrectly matched with student mobility codes for students in the testing sample of the 2022 cohort. Contact Person Responsible for Corrective Action: Rafi Nolan-Abrahamian, Assistant Superintendent of Accountability and Innovation Contact Phone Number and Email Address: 574-393-6179; rnolan-abrahamian@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: SBCSC will conduct re-training of all High School principals and data technicians to review SBCSC withdrawal policies (outlined below), along with required documentation for each exit/mobility code. This training will be conducted in January 2024. District staff will confirm with each high school that procedures below are in place by reviewing cohort binders with the principal and data technician. Meetings will be scheduled in the Spring of 2024. Procedure for Withdrawing Students from all SBCSC High Schools Anytime a parent requests that a student withdraw from a high school, the following steps must be followed. If a parent is not requesting a transfer, the principal will complete an exit interview. All transfers will follow this procedure. (Please also see the procedure for processing no shows.) 1. Only the principal is allowed to sign the withdrawal form. If the principal is not available, an assistant principal may sign the withdrawal form and immediately email it to the principal. 2. Prior to signing the withdrawal form, the principal will speak with the parents and student to gather any information that may help the school understand why a withdrawal is necessary. Once this conversation has happened, the principal will advise the parent and student. 43 INDIANA STATE BOARD OF ACCOUNTS South􀀃Bend􀀃Community􀀃School􀀃Corporation􀀃 215􀀃South􀀃Dr.􀀃Martin􀀃Luther􀀃King􀀃Jr.􀀃Boulevard􀀃􀀃 􀀃South􀀃Bend,􀀃Indiana􀀃46601􀀃􀀃 574􀇦393􀇦6100􀀃􀀃 􀀃 􀀃 􀀃 􀀃 INTEGRITY􀀃•􀀃ACCOUNTABILITY􀀃•􀀃EMPOWERMENT􀀃 􀀃 ACADEMIC􀀃QUALITY􀀃|􀀃EQUITY,􀀃INCLUSION􀀃&􀀃JUSTICE􀀃|􀀃FINANCIAL􀀃 SUSTAINABILITY􀀃|􀀃COMMUNITY􀀃PARTNERSHIPS􀀃 􀀃 3. If it is determined that the student will transfer, the signed withdrawal form will be filed in a binder based on class cohort. For example, all students scheduled to graduate in the spring of 2022 will be filed with the 2022 cohort. The principal must determine the name and contact information for the receiving school. 4. It is the responsibility of the data technician to manage these cohorts by checking Learning Connection weekly. If discrepancies are visible in Learning Connection, a data technician will contact the SBCSC Department of Research and Evaluation and the IDOE. 5. The secretary of student management will forward any requests for records to the data technician to file with the student’s withdrawal paperwork. (We must have a request for records for every student withdrawing from SBCSC.) 6. The data technician will follow up regarding any student with whom we did not receive a request for records for within one week of the withdrawal. The data technician will contact the receiving school and parent to locate the records request. 7. The data technician will continue to locate a request for records weekly until the request is received by SBCSC. 8. Documentation will be maintained of all efforts made to collect the information. Anticipated Completion Date: Spring 2024

View Audit 289747

Finding 366753 (2022-004)

Material Weakness 2022

South Bend Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowle...

FINDING 2022-004 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Summary of Finding: Finding: Detail data on the Form 9 and Reimbursement Request was not provided to knowledgeable individuals for review. Recommendation: Design control that provides sufficient data to knowledgeable individuals for review. Contact Person Responsible for Corrective Action: Kareemah Fowler, Assistant Superintendent of Business and Finance Contact Phone Number and Email Address: (574) 393-6088; kfowler@sbcsc.k12.in.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Form 9 Data The Human Resources Department has added a second review to verify all employee distribution codes are correct when recording/updating employee requisitions. Additionally, detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed December 8, 2023, and May 2023 Reimbursement Requests Summary level payroll data is no longer being used to support reimbursement requests. Detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed May 2023.

View Audit 289747

Finding 366751 (2022-002)

Material Weakness 2022

South Bend Community School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-002 Finding Subject: Title I Grants to Local Educational Agencies -Internal Controls Summary of Finding: Finding: Ineffective internal controls over Eligibility, Level of Efforts and Earmarking Recommendation: That the School Corporation design and implement a proper system of internal ...

FINDING 2022-002 Finding Subject: Title I Grants to Local Educational Agencies -Internal Controls Summary of Finding: Finding: Ineffective internal controls over Eligibility, Level of Efforts and Earmarking Recommendation: That 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: Rafi Nolan-Abrahamian, Assistant Superintendent of Accountability and Innovation Kareemah Fowler, Assistant Superintendent of Business and Finance Debra Martin, Director of Student Learning and of Title I Contact Phone Number and Email Address: Rafi Nolan-Abrahamian (574) 393-6179; rnolan-abrahamian@sbcsc.k12.in.us Kareemah Fowler (574) 393-6088; kfowler@sbcsc.k12.in.us Deb Martin (574) 393-6053; dmartin@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Eligibility The district has followed the procedures below to ensure the publishing of accurate eligibility information. The district has now clearly documented the procedures for future audit cycles. Titan (lunch status data) is imported into PowerSchool every week by the Student Information System administrator in the lead up to October reporting deadlines. Prior to certification, the Data Content Manager republishes all of the student demographic/identification records to update the certified values. Pupil Enrollment rosters from Data Exchange are compared to files from Titan to verify alignment of all individual student lunch status values. Anticipated Completion Date: Completed October 2023 39 INDIANA STATE BOARD OF ACCOUNTS South􀀃Bend􀀃Community􀀃School􀀃Corporation􀀃 215􀀃South􀀃Dr.􀀃Martin􀀃Luther􀀃King􀀃Jr.􀀃Boulevard􀀃􀀃 􀀃South􀀃Bend,􀀃Indiana􀀃46601􀀃􀀃 574􀇦393􀇦6100􀀃􀀃 􀀃 􀀃 􀀃 􀀃 INTEGRITY􀀃•􀀃ACCOUNTABILITY􀀃•􀀃EMPOWERMENT􀀃 􀀃 ACADEMIC􀀃QUALITY􀀃|􀀃EQUITY,􀀃INCLUSION􀀃&􀀃JUSTICE􀀃|􀀃FINANCIAL􀀃 SUSTAINABILITY􀀃|􀀃COMMUNITY􀀃PARTNERSHIPS􀀃 􀀃 Level of Effort The Human Resources Department has added a second review to verify all employee distribution codes are correct when recording/updating employee requisitions. Additionally, detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed December 8, 2023, and May 2023 Earmarking Summary level payroll data is no longer being used to support reimbursement requests. Detailed expense reports and payroll distribution reports that support each reimbursement request are being provided to knowledgeable employees to review. Anticipated Completion Date: Completed May 2023

View Audit 289747

Finding 366636 (2022-004)

Significant Deficiency 2022

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Org...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end.

View Audit 289546

Finding 366532 (2022-005)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring

Finding 2022-005: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation shou...

Finding 2022-005: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2022 was not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the year ended December 31, 2022 as soon as practical. Management and the Board of Directors concur with the finding and the auditor's recommendations. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2022 will be submitted to the federal audit clearinghouse upon completion of the audit.

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Finding 366531 (2022-004)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

Finding 2022-004: Comments on the Finding and Each Recommendation The Corporation did not furnish HUD with complete financial statements by the due date of September 30, 2023. Action(s) taken or planned on the finding The Corporation should file the December 31, 2022 financial statements as so...

Finding 2022-004: Comments on the Finding and Each Recommendation The Corporation did not furnish HUD with complete financial statements by the due date of September 30, 2023. Action(s) taken or planned on the finding The Corporation should file the December 31, 2022 financial statements as soon as practical and should ensure the annual financial report is filed by the HUD deadline in future periods. Management and the Board of Directors concur with the finding and the auditor's recommendations. The Corporation intends to submit the financial statements to HUD by January 26, 2024.

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Finding 366530 (2022-003)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs Equipment & Real Property Management

Finding 2022-003: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Action(s) taken or planned on the finding The Board of Directors should replace the funds ...

Finding 2022-003: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Action(s) taken or planned on the finding The Board of Directors should replace the funds that were disbursed from the reserve for replacements without HUD approval. Management and the Board of Directors concur with the finding and the auditor's recommendation. The Board of Directors entered into a repayment agreement with HUD beginning in 2023 to repay the unapproved disbursements from the reserve for replacements reserve to the Property.

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Finding 366529 (2022-002)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring

Finding 2022-002: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the years ended December 31, 2018, 2019, 2020 and 2021 were not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the findin...

Finding 2022-002: Comments on the Finding and Each Recommendation The Form SF-SAC Single Audit Data Collection Form for the years ended December 31, 2018, 2019, 2020 and 2021 were not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding The Corporation should submit the Form SF-SAC Single Audit Data Collection Forms for the years ended December 31, 2018, 2019, 2020 and 2021 as soon as practical. Management and the Board of Directors concur with the finding and the auditor's recommendation. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2018 was submitted to the federal audit clearinghouse on March 8, 2023, the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2019 was submitted on March 8, 2023, the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2020 was submitted on April 3, 2023, and the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was submitted on February 15, 2023. No further action is required.

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Finding 366528 (2022-001)

Significant Deficiency 2022

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

Finding 2022-001: Comments on the Finding and Each Recommendation The owners have not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis. Management and the Board of Directors concur ...

Finding 2022-001: Comments on the Finding and Each Recommendation The owners have not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis. Management and the Board of Directors concur with the finding and the auditor's recommendation. Management and the Board of Directors are taking steps to file the previous tax returns and have the Corporation's not-for-profit designation reinstated.

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Corrective Action Plans

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