Corrective Action Plans

Finding 381194 (2023-002)

Material Weakness 2023

The Phalen Leadership Academy - Indiana, Inc.

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring § 200.303

Special Tests and Provisions Education Stabilization Fund: Assistance Listing No. 84.425 Recommendation: We recommend that for future construction contracts financed by federal education funds PLA verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with a...

Special Tests and Provisions Education Stabilization Fund: Assistance Listing No. 84.425 Recommendation: We recommend that for future construction contracts financed by federal education funds PLA verify that subcontractors comply with prevailing wage requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PLA will train operations and business office staff on the compliance requirements under Davis-Bacon to ensure construction contracts are entered into with qualified contractors and obtain and retain appropriate certified payroll documentation during the construction period. Name(s) of the contact person(s) responsible for corrective action: Carlo Hershberger, Director of Finance and Accounting; Javier Dimas, Vice-President of Operations; Martha Arellano, Procurement Manager and Buyer Planned completion date for corrective action plan: April 1, 2024 If the United States Department of Education has questions regarding this plan, please call Eva Spilker, Chief Financial Officer, at 410-598-3087.

View Audit 295918 Questioned Costs: $1

Finding 381176 (2023-003)

Significant Deficiency 2023

International Pacific Halibut Commission

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

Finding Number 2023-003 • Significant deficiency in internal controls over compliance related to procurement. Federal Agency: U.S. Department of Commerce Program Title: Pacific Fisheries Data Program Assistance Listing Number: 11.437 Award Nu...

Finding Number 2023-003 • Significant deficiency in internal controls over compliance related to procurement. Federal Agency: U.S. Department of Commerce Program Title: Pacific Fisheries Data Program Assistance Listing Number: 11.437 Award Numbers: NOAA-NMFS-AK-2023-2007663 Award Period: October 1, 2022 to September 30, 2027 Criteria • 2 U.S. Code of Federal Regulations (CFR) Part 200 Uniform Administrative Requirements, Procurement Standards require that awardees use documented procurement procedures for the acquisition of property or services required under a Federal award or subaward. Condition/Context for Evaluation • IPHC's internal controls over procurement do not include the controls and procedures required by 2 CFR 200. Questioned Costs • Not applicable. Cause • IPHC has not yet modified its procurement policies with the requirements of the 2 CFR Part 200 Procurement Standards. Effect or Potential Effect • As a result, IPHC cannot be certain that procurements were conducted in accordance with the 2 CFR Part 200 Procurement Standards. Repeat Finding • Not applicable. Recommendation • We recommend that IPHC update its procurement policy to include all procurement requirements of 2 CFR Part 200. - Procurement standards 2 CFR 200 Subpart D or 200.318-200.327 - Requirement for documented policies consistent with standards 200.318(a) Contact Person(s): • Executive Director: David Wilson (david.wilson@iphc.int); • Assistant Director: Andrea Keikkala (andrea.keikkala@iphc.int) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: As this was the IPHC’s first full GAAP Audit, Single Audit of federal grant funds, and also our first year transitioned from a Cash-basis of accounting to an Accrual-basis of accounting, there are a number of policies and procedures that are in the process of being amended. It will take the Secretariat several months to bring our written process guides into alignment with “2 U.S. Code of Federal Regulations (CFR) Part 200”, as well as our Financial Regulations (2021) that will be considered for amendment at the upcoming 100th Session of the IPHC Finance and Administration Committee (FAC100) and subsequent 100th Session of the IPHC Annual Meeting (AM100) in late January 2024. During the 2nd quarter of FY2024 (1 January – 31 March 2024) the IPHC will undertake a thorough review of “2 U.S. Code of Federal Regulations (CFR) PART 200—UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS” and update our procurement policies and processes accordingly. Anticipated completion date: Deadline: 1 April 2024.

View Audit 295898 Questioned Costs: $1

Finding 381172 (2023-001)

Significant Deficiency 2023

Family Services of Westchester, Inc.

NY

Reporting Subrecipient Monitoring

Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Clus...

Audit Period: June 30, 2023 The findings from the June 30, 2023 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number in the schedule. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Head Start Cluster: Assistance Listing Number 93.600 SIGNIFICANT DEFICIENCIES Finding 2023-001 - Reporting Recommendation: We recommend that the Organization register in the Federal Funding and Accountability and Transparency Act Subaward Reporting System (FSRS) and timely report the required subaward information as required by the Transparency Act. Action Taken There is a specific compliance requirement that all direct subawards with an obligated amount over $30,000 threshold must be reported as such by no later than the end of the following month of the agreement to FSRS. There was an oversight on the specifics on this requirement resulting in a late report. Going forward, workflow has been amended to take this requirement into account and to submit the report on a timely basis, no later than the end of the following month of the agreement. Completion Date: 4/13/23 If the U.S Department of Health and Human Services has questions regarding this plan, please call Maria Mazzotta at (914) 502-1470.

View Audit 295893

Finding 381078 (2023-003)

Material Weakness 2023

Community College of Beaver County

PA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act-Student Information Security Management Response: Management agrees with the finding. The Vice President of Information Technology will ensure that specific actions and strategic initiatives have been implemented to ensure...

Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act-Student Information Security Management Response: Management agrees with the finding. The Vice President of Information Technology will ensure that specific actions and strategic initiatives have been implemented to ensure full compliance with the GLBA requirements for the 2023-2024 fiscal year. Corrective Action Plan: We have undertaken a thorough review of our current information security practices and policies. This document outlines the specific actions and strategic initiatives that have been implemented or are planned for implementation to ensure full compliance with the GLBA requirements for the 23/24 fiscal audit. Summary: 1. Element-Specific Actions: Responses to Elements 1 through 9 demonstrate active and ongoing improvements in our information security infrastructure, highlighting key areas such as risk assessment, staff training, vendor management, and incident response protocols. 2. Policy Implementation: A suite of critical security policies, including areas like Access Control, Incident Response, and Encryption, will be rolled out by the 23/24 audit cycle, significantly strengthening our security posture. 3. Security Operations Center (SOC): The establishment of a SOC by the upcoming June 24 board meeting marks a pivotal step in enhancing our real-time security monitoring and response capabilities. 4. Third-Party Compliance Review: The involvement of Deep Seas in a thorough review of our documentation and policies before the next audit cycle ensures an additional layer of scrutiny and compliance assurance. This plan reflects our commitment to not only address the current audit findings but also to continuously evolve our security practices to protect customer information and maintain compliance with GLBA standards.

View Audit 295826 Questioned Costs: $1

Finding 381059 (2023-004)

Material Weakness 2023

Greater Jasper Consolidated Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

Finding 2023-004 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Summary of Finding: The School Corporation had not properly designed or implemented internal controls over procurement and suspension and debarment Contact Person Responsible for Corrective Action: ...

Finding 2023-004 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Summary of Finding: The School Corporation had not properly designed or implemented internal controls over procurement and suspension and debarment Contact Person Responsible for Corrective Action: Dr. Tracy Lorey, Monica Young, April Hopf Contact Phone Number and Email Address: tlorey@gjcs.k12.in.us myoung@gjcs.k12.in.us ahopf@gjcs.k12.in.us 812-482-1801 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The school corporation will follow our Procurement policy in the future. Anticipation Completion Date: August 2024—Beginning of New School Year

View Audit 295824

Finding 381052 (2023-001)

Significant Deficiency 2023

Purdue University

IN

Subrecipient Monitoring § 200.305

Corrective Action Plan FY2023 2023-001 Federal Agency - Multiple Federal Programs - Research and Development Cluster Finding Type - Significant deficiency Repeat Finding - No Criteria As outlined in 2 CFR 200.305(b)(3), when the reimbursement method is used for payment, organizations must make a pa...

Corrective Action Plan FY2023 2023-001 Federal Agency - Multiple Federal Programs - Research and Development Cluster Finding Type - Significant deficiency Repeat Finding - No Criteria As outlined in 2 CFR 200.305(b)(3), when the reimbursement method is used for payment, organizations must make a payment within 30 calendar days after receipt of the billing unless the federal awarding agency or pass-through entity reasonably believes the request to be improper. Condition The University did not have adequate controls in place to ensure invoices to subrecipients were paid timely within the 30-calendar-day requirement. Questioned Costs There were no questioned costs identified. Identification of How Questioned Costs Were Computed There were no questioned costs identified. Context Out of 60 payments to subrecipients that were tested related to the R&D Cluster, 8 were made after the 30-calendar-day requirement. In all samples tested, payment was made to the subrecipient; however, the delayed payments ranged from 31-49 days between the invoice being received by the University and payment being made to the subrecipient. Cause and Effect While the University had effective controls that were successful in achieving the 30-calendar-day requirement for 52 samples, the University failed to provide supplemental support and preventative controls during a period when they were addressing an issue that prevented timely payment for certain subrecipients. Recommendation The University should ensure appropriate training of employees is taking place and a preventative control is implemented to ensure that payments are made within the required timeline. Views of Responsible Officials and Corrective Action Plan - Purdue University will address the recommendations and implement the following preventative controls to ensure that payments are made within the required timeline. 1. The Office of Research will increase the priority around the 30-day processing deadline mandated by the Uniform Guidance 2 FR 200.305 (b)(3). This will be accomplished through communications, training and expectation setting with the following audiences: a. Principal Investigators of active grants with sub-awards i. Blanket communication ii. Add the expected turnaround time on each sub-recipient communication when seeking principal investigator review and approval b. Sub-award Team in Sponsored Program i. Blanket communication ii. Add the expected turnaround time to the expectations document for each Sub-Award Team Member iii. Add sub-recipient payment deadlines to the mandatory training for the Sub-Award Team iv. Update payment terms to “Payable immediately Due net; Based on Doc Date” for all subrecipient invoices 2. We will begin using the date the invoice is received at Purdue in our financial system instead of the date on the invoice for tracking purposes. 3. Create a report for internal reporting and tracking of pending sub-invoices to improve awareness of payments approaching the 30-day deadline.

View Audit 295819

Finding 381022 (2023-004)

Material Weakness 2023

Minneapolis Special School District No. 1

MN

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP L...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796

Finding 381004 (2023-006)

Material Weakness 2023

Greater Clark County Schools

IN

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

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deput...

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deputy Superintendent and Grant Administration khartlage@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The reimbursement request was submitted by grant department without a second review. New procedures now in place requires the grant department to submit data to business office. The business office reviews the data and prepares the reimbursement request. The request is then submitted back to grant office and the request is verified by grant administrative team, then verified by the deputy treasurer and finally the CFO. This control will assist in preventing errors in submissions. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380948 (2023-005)

Material Weakness 2023

Mater Academy of Northern Nevada

NV

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295693

Finding 380933 (2023-005)

Significant Deficiency 2023

Central Christian College of Kansas and Affiliates

KS

Questioned Costs Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College has implemented policies and procedures to address GLBA compliance as of June 2024 and are taking steps to address all exceptions noted. Person Responsible for Corrective Action Plan: Doug Vanderhoof, Chief Operations ...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The College has implemented policies and procedures to address GLBA compliance as of June 2024 and are taking steps to address all exceptions noted. Person Responsible for Corrective Action Plan: Doug Vanderhoof, Chief Operations Officer

View Audit 295660

Finding 380912 (2023-007)

Significant Deficiency 2023

Carroll County Youth Service Bureau Inc.

MD

Subrecipient Monitoring

CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. We will also ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all ...

CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. We will also ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all the necessary supporting documentation to justify the reporting.

View Audit 295602

Finding 380896 (2023-002)

Material Weakness 2023

Metropolitan School District of Wabash County

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Subrecipient Monitoring § 200.303

Finding 2023-002 Information on the federal program: 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: 84.425D Federal Award Number...

Finding 2023-002 Information on the federal program: 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: 84.425D Federal Award Number: S425D210013 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. The School Corporation did not obtain the weekly wage reports timely from vendor and its subcontractors for projects funded by ESSER funds. Context: The School Corporation expended ESSER II funds (84.425D) on playground equipment and HVAC Air Handlers which included labor costs for installation. The amount disbursed for equipment which includes labor costs totaled $54,195 during the audit period. The School Corporation did not have contracts in place with these vendors which included clauses for federal wage rate requirements applicable to projects funded with federal grant funds. The School Corporation also did not have an internal control in place to collect and review weekly wage reports from the vendor during the project period. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. 1. Include Davis-Bacon wage requirements in vendor contracts which are federally funded 2. Request weekly payroll report certifications from vendor and reviewed by the grant manager to ensure compliance (sign off). Responsible Party and Timeline for Completion: The grant awards manager (Tim Drake) will include the Davis-Bacon wage requirements in vendor contracts which are federally funded as well as request and review weekly payroll report certifications from vendor and sign off. This will start on March 6, 2024 moving forward

View Audit 295563

Finding 380877 (2023-002)

Material Weakness 2023

Medora Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: 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 detectin...

Finding 2023-002 - ESSER I, II, III Audit Findings: Material Weakness Condition and Context: 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 compiled, prepared and submitted by the Superintendent without an oversight or review process in place to prevent or detect and correct errors. The lack of internal controls was a systemic issue which occurred throughout the audit period. Views of responsible officials and planned corrective action: Management concurs with the finding. Internal control plan is as follows: A. Superintendent approves payment of expenditures and approves reimbursement receipts. B. Treasurer pays invoices, requests reimbursements and records receipts. C. Superintendent uses reports provided by Treasurer to prepare annual data reports and submit to IDOE. D. Treasurer will review Data Report before submission. Responsible Party overseeing corrective action plans and date for completion: Roger Bane, Superintendent Teresa Brewer, Treasurer Finding 2023-002 Effective implementation March 2024

View Audit 295561

Finding 380853 (2023-008)

Material Weakness 2023

Civica Nevada

NV

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to r...

Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations.Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024

View Audit 295542

Finding 380785 (2023-001)

Material Weakness 2023

Southfield Public Schools

MI

School Nutrition Programs Subrecipient Monitoring Material Weakness

Condition: The School District did not complete on-site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Planned Corrective Action: Southfield Public Schools contracts its food service with Southwest Fo...

Condition: The School District did not complete on-site monitoring reviews for any buildings operating school lunch and breakfast programs within the School District during the year ended June 30, 2023. Planned Corrective Action: Southfield Public Schools contracts its food service with Southwest Food Service. Going forward, the Food Service Director (Southwest Food Service), and Food Service Purchasing (Southfield Public Schools) will coordinate the on-site monitoring reviews and its completion to Michigan Department of Education standards, and make sure the required forms are completed before deadlines. Contact person responsible for corrective action: Marc Ingram, Chief Financial Officer Anticipated Completion Date: 02/01/2024

View Audit 295489

Finding 380766 (2023-001)

None 2023

Monroe Township Board of Education

NJ

Questioned Costs Subrecipient Monitoring

Finding - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Recommendation - That the School District ensure proper time records for Federal supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. M...

Finding - The School District failed to maintain proper time and activity reports for employees charged to the Title I grant. Recommendation - That the School District ensure proper time records for Federal supported salaries are being maintained as required by the Appendix to 2 CFR Part 225. Method of Implementation - Maintain proper files of the supported salaries time records for audit review. Person Responsible for Implementation - Lisa Schulz, Business Administrator / Board Secretary Implementation Date - February 1, 2024

View Audit 295473

Finding 380666 (2023-006)

Material Weakness 2023

New American Association of Massachusetts, Inc.

MA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Material Weakness § 200.331 § 200.332

The newly hired CFO has Federal Grant Compliance experience and will implement a process for identification and oversight of subrecipients in line with Uniform Guidance 2 CFR § 200.331. The Organization will ensure there are written policies to comply with this provision and will monitor its subreci...

The newly hired CFO has Federal Grant Compliance experience and will implement a process for identification and oversight of subrecipients in line with Uniform Guidance 2 CFR § 200.331. The Organization will ensure there are written policies to comply with this provision and will monitor its subrecipients on a quarterly basis and will obtain written agreements by and between the Organization and its subrecipients.

View Audit 295394

Finding 380605 (2023-001)

None 2023

Town of Stow

MA

Questioned Costs Subrecipient Monitoring Reporting § 200.1

Condition: Obligations were overstated by $965,175 on the March 31, 2023 Project and Expenditure report. Corrective Action Planned: The overstated obligation error will be corrected in the next federal reporting period. Anticipated Completion Date: April 30, 2024 Contact: Denise M. Dembkoski,...

Condition: Obligations were overstated by $965,175 on the March 31, 2023 Project and Expenditure report. Corrective Action Planned: The overstated obligation error will be corrected in the next federal reporting period. Anticipated Completion Date: April 30, 2024 Contact: Denise M. Dembkoski, Town Administrator

View Audit 295369

Finding 380599 (2023-009)

Material Weakness 2023

Madison-Grant United School Corporation

IN

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

FINDING 2023-009 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters, Qualified Opinion The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, tha...

FINDING 2023-009 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: Material Weakness, Other Matters, Qualified Opinion 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 an annual data report 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 prepared by the Chief Financial Officer and reviewed by a second knowledgeable individual; however, this process did not allow for the prevention, or detection and correction of errors prior to submission. Due to the lack of effective internal controls, one of the six annual data reports was not supported by the School Corporation’s records. For the ESSER 1, Year 2 report, which covered the period of October 1, 2020 to June 30, 2021, the School Corporation’s records did not support the data in the report. The lack of controls and noncompliance were isolated to the ESSER I, Year 2 report. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Supporting documentation of data reported will be retained with each report filed. Anticipated Completion Date: February 2024

View Audit 295346

Finding 380594 (2023-008)

Material Weakness 2023

Madison-Grant United School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-008 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed Summary of Finding: Material Weakness The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safe...

FINDING 2023-008 Finding Subject: Education Stabilization Fund - Activities Allowed or Unallowed Summary of Finding: Material Weakness The Elementary and Secondary School Emergency Relief (ESSER) Fund provided funding to States and school districts to combat the effects of the coronavirus, help safely reopen and sustain the safe operation of schools, and to address the impact of the coronavirus pandemic on the nation’s students. States were required to subgrant a portion of their ESSER allocation to local educational agencies (LEA). Prior to LEAs receiving their respective subgrants, LEAs were required to complete an application for ARP ESSER funding, which was submitted to the Indiana Department of Education (IDOE), the pass-through entity for approval. The application included a district level budget identifying how the LEA intended to spend program funds. The School Corporation did not have internal controls in place over payroll disbursements charged to the ESSER grant funds. Payroll disbursements were paid without evidence that the detailed report of payroll disbursements was reviewed and approved by another person not involved in the original payroll process. Contact Person Responsible for Corrective Action: Bengamin Mann Contact Phone Number and Email Address: 765-536-0008 bmann@mgusc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Quarterly grant meetings will be held between the CFO, Deputy Treasurer, and Grant writer. This will ensure compliance requirements continue to be met. The CFO now reviews the Org Charge report and signs off before the payroll batch being released to the bank. This report is generated by Payroll and Benefits. Also, this entire report is now included with board claims for board approval rather than a final summary sheet. Anticipated Completion Date: February 2024

View Audit 295346

Finding 380554 (2023-001)

Significant Deficiency 2023

Uc Healthcare System

OH

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2023 Finding 2023-001 – A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; H. Period of Performance Identification of the federal program: Federal Agency: U....

Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2023 Finding 2023-001 – A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; H. Period of Performance Identification of the federal program: Federal Agency: U.S. Department of Homeland Security Federal Program: 97.036, COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Pass-Through Entity: Ohio Emergency Management Agency Summary of finding: UC Health did not retain supporting documentation over key aspects of its internal review and approval processes for overtime labor hours that were not directly approved by employee managers. For a portion of overtime labor costs reimbursed under the program, UC Health did not retain sufficient documentation to evidence execution of internal controls that support compliance with the terms and conditions (T&Cs) of specific projects. While management has processes in place to review overtime labor costs for compliance, evidence of all key aspects and conclusions of these reviews was not consistently retained. Planned corrective action: Management agrees with this finding and the need to update documentation policies and procedures to evidence review of compliance with program requirements. Anticipated completion date: September 30, 2024 Responsible contact person: Michael Wiedeman, Vice President and Controller

View Audit 295340

Finding 380552 (2023-002)

Material Weakness 2023

Kimball County

NE

Reporting Subrecipient Monitoring § 200.302 § 200.303 § 200.502 § 200.510 § 200.511

Program:Various, including AL 20.509 – Formula Grants for Rural Areas and Tribal Transit Program – Reporting Corrective Action Planned: The transit will continue to provide training to all the personnel who handles the information needed to properly calculate the SEFA amounts for future audits. An...

Program:Various, including AL 20.509 – Formula Grants for Rural Areas and Tribal Transit Program – Reporting Corrective Action Planned: The transit will continue to provide training to all the personnel who handles the information needed to properly calculate the SEFA amounts for future audits. Anticipated Completion Date: June 30, 2024 Responsible Party: Christy Warner, Transit Administrator

View Audit 295337

Finding 380517 (2023-004)

Material Weakness 2023

City of Ottawa

IL

Questioned Costs Subrecipient Monitoring Cash Management § 200.502

Corrective Action Plan: Management concurs with the Auditor’s recommendation and will review with the third-party North Central Illinois Council of Governments (NCICG) to establish appropriate City monitoring and review. City will also review with prior City Auditors to ensure proper overall proce...

Corrective Action Plan: Management concurs with the Auditor’s recommendation and will review with the third-party North Central Illinois Council of Governments (NCICG) to establish appropriate City monitoring and review. City will also review with prior City Auditors to ensure proper overall procedures are in place to ensure all grants in the aggregate are monitored. Person(s) Responsible (Name, title): Donald Harris, City Treasurer and Shelly Munks, City Clerk Timing for Implementation: 7/31/2024

View Audit 295284

Finding 380516 (2023-003)

Significant Deficiency 2023

City of Ottawa

IL

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

Corrective Action Plan: Management concurs with the Auditor’s recommendation and will review with the third-party North Central Illinois Council of Governments (NCICG) to establish appropriate City monitoring and review. Person(s) Responsible (Name, title): Donald Harris, City Treasurer and Shelly...

Corrective Action Plan: Management concurs with the Auditor’s recommendation and will review with the third-party North Central Illinois Council of Governments (NCICG) to establish appropriate City monitoring and review. Person(s) Responsible (Name, title): Donald Harris, City Treasurer and Shelly Munks, City Clerk Timing for Implementation: 7/31/2024

View Audit 295284

Finding 380489 (2023-003)

Material Weakness 2023

Lanesville Community School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles School Nutrition Programs § 200.303

Finding 2023-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the find...

Finding 2023-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Sandy Denny – Food Service Director Contact Phone Number: 812-952-2555 ext. 250 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will review all food service payroll charges to ensure only payroll related to food service duties is charged to the child nutrition cluster program. Anticipated Completion Date: April 2024

View Audit 295238 Questioned Costs: $1

Corrective Action Plans

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