Corrective Action Plans

Finding 34327 (2022-005)

Material Weakness 2022

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective A...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Brian Leitch, Chief Finance & Operations Officer / Treasurer 260-347-2502 ext.: 10017 Amy Korus, Assistant Superintendent 260-347-2502 ext.: 10026 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Internal Controls: When preparing and submitting reports for ESSER the Deputy Treasurer, Chief Finance & Operations Officer, and Assistant Superintendent will work together to compile the required information and sign the documents used for reporting. The Chief Finance & Operations Officer will review before the Assistant Superintendent submits the final report. Once the report is submitted it will be printed off, signed by the appropriate parties, and kept on file for review. Anticipated Completion Date: April 2023

View Audit 33462

Finding 34307 (2022-001)

Material Weakness 2022

Georgia Environmental Finance Authority

GA

Subrecipient Monitoring Reporting

The Authority agrees with the recommendation and will establish a formal process to ensure all reporting requirements are fulfilled. The process will include a review by management and its compliance auditor to identify the required reporting items for each grant award received at inception.

View Audit 30479

Finding 34302 (2022-001)

Material Weakness 2022

Reeths-Puffer Schools

MI

Reporting Subrecipient Monitoring Cash Management

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District shoul...

U.S. Department of Agriculture Finding 2022-001: MATERIAL WEAKNESS?Recording of Food Service Claims Activity Pass-through entity: Michigan Department of Education Award Numbers: COVID-19 221971 and COVID-19 221961 Award Year End: September 30, 2022 Recommendation: The School District should recognize the monthly food service activity in the accounting records following the submission of the claims reports to the State of Michigan. Action Taken: After submitting the monthly food service claims reports for reimbursement, the Director of Finance provides a copy of the claims report to the Accounting Manager to record the corresponding activity and to compare it to the amount of the subsequent deposit. Responsible Person and Completion Date: Director of Finance, February 2022 If the Michigan Department of Education has questions regarding this plan, please call Tracey French at (231) 744-4736.

View Audit 35735

Finding 34295 (2022-002)

None 2022

Hart Public Schools

MI

School Nutrition Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221...

Finding 2022-002: Child Nutrition Cluster Resource Management Procedures Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 10.553, 10.555 and 10.559 Award Numbers: COVID-19 211971, COVID-19 221970, COVID-19 221971, COVID-19 211961, COVID-19 220910, COVID-19 221960, COVID-19 221961, COVID-19 210904 and Entitlement Commodities Award Year Ends: June 30, 2022 Recommendation: The School District should develop and complete a spend-down plan to ensure it reduces its Food Service Fund net cash resources below the maximum allowable amount. Action Taken: The School District has started to develop a spend-down plan that it will implement and complete in the fiscal year ending June 30, 2023. Responsible Person and Anticipated Completion Date: The Superintendent is responsible for the development and execution of the spend-down plan with a completion date of June 30, 2023. If the Michigan Department of Education has questions regarding this plan, please call Mark Platt at (231) 873-6224.

View Audit 33193

Finding 34292 (2022-001)

Significant Deficiency 2022

Hart Public Schools

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Special Tests & Provisions

Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-...

Finding 2022-001: Education Stabilization Funds Wage Rate Requirements Pass-through entity: Michigan Department of Education Assistance Listing Number(s): 84.425C, 84.425D and 84.425U Award Numbers: COVID-19 201200 20-21, COVID-19 211202 2122, COVID-19 213762 2122, COVID-19 213712 20-21, COVID-19 213722 2122, COVID-19 213742 2122 and COVID-19 213713 2122 Award Year End: September 30, 2023 Recommendation: The School District should review its construction contracts funded with federal funds to ensure that the contract requires prevailing wages to be paid and require proper certifications from the contractor that prevailing wages were paid for every week the work was performed. Action Taken: The School District will review all construction contracts and ensure they contain the proper wording in regards to the payment of prevailing wages and requirements for certification of the payment of prevailing wages on a weekly basis. Responsible Person and Anticipated Completion Date: The Superintendent will ensure all construction contracts funded with federal funding contain proper wording and the requirement for certifications of wages paid in accordance with prevailing wages for every week of the contract by November 30, 2022.

View Audit 33193

Finding 34277 (2022-001)

Significant Deficiency 2022

Presbyterian College

SC

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) The SEFA as prepared by management did not originally include one federal grant with federal expenditure...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) The SEFA as prepared by management did not originally include one federal grant with federal expenditures to be reported with the 2022 SEFA. Corrective Action Plan: The grant included in the finding was received from a local government entity which did not communicate any reporting requirements associated with the grant. The College will be more vigilant in future years in assessing any grants received for inclusion on the SEFA. Anticipated Completion Date: March 1, 2023.

View Audit 29056

Finding 34266 (2022-004)

Significant Deficiency 2022

Presbyterian College

SC

Student Financial Aid Subrecipient Monitoring Eligibility

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 2 of 2 mid-year transfer students tested, the school did not actively add these students to the NSLD...

Individuals Responsible for Corrective Action Plan Jeff Scaccia, CPA (Vice President for Finance and Administration) Libby Shull, CPA (Controller) April Baur, (Director of Student Financial Aid) For 2 of 2 mid-year transfer students tested, the school did not actively add these students to the NSLDS transfer monitoring list. Corrective Action Plan: The College acknowledges the requirement that schools obtain financial aid history information for their transfer students. Due to the small number of transfer students accepted by the College, it is the College?s belief that it followed US Department of Education guidance allowing a school to use NSLDS information for a mid-year transfer student if it obtained that information no earlier than 30 days prior to the first day of the student?s payment period (Dear Partner Letter GEN 00-12). The new Director of Financial Aid works closely with the Office of Admission and will update NSLDS manually to ?inform? it of the transfer students applying to PC mid-year. This is a relatively small group of students. For those students included on a school?s ?Inform? list, NSLDS ?Monitors? changes to the student?s financial aid history that have occurred since the latest ISIR for the student was generated and sent to the school. NSLDS will continue to monitor changes to the student?s financial aid history, and alert the school of any subsequent relevant changes. A staff member in the Office of Financial Aid will be assigned to review the Transfer Monitoring files. Anticipated Completion Date: March 1, 2023

View Audit 29056

Finding 34242 (2022-008)

Material Weakness 2022

Beech Grove City Schools

IN

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

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reportin...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Business Manager and Grants Director will ensure that all reporting requirements are met for all grants. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34240 (2022-006)

Material Weakness 2022

Beech Grove City Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices ...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: Accounts Payable and the Business Manager will make sure all invoices are signed and approved prior to payment. Anticipated Completion Date: January 2023

View Audit 33058

Finding 34237 (2022-005)

Material Weakness 2022

Beech Grove City Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.64

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Julia Smith, Business Manager Contact Phone Number: 317-788-4481 Views of Responsible Official: We concur with the findings Description of Corrective Action Plan: The Director of Grants and the Business Manager will work together to ensure the entire roster will be included in the enrollment calculation Anticipated Completion Date: January 2023

View Audit 33058

Finding 34208 (2022-001)

Material Weakness 2022

United Piedmont Center for Educational Excellence, INC

NC

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Our response: UPCEE has hired a Contract Manager. This person recently retired as the Director of Contracts from a four-year emerging research institution. They come highly skilled in working with federal granting agencies. ? They will oversee office management processes, budgets, and enhance ou...

Our response: UPCEE has hired a Contract Manager. This person recently retired as the Director of Contracts from a four-year emerging research institution. They come highly skilled in working with federal granting agencies. ? They will oversee office management processes, budgets, and enhance our current way of working with federal timelines. ? They will ensure billings are kept timely and entered into our financial system of QuickBooks to better serve annual audit engagement and reporting requirements. Additionally, ? UPCEE drawdowns will be scheduled and done bi-monthly effective June 2023. UPCEE reserve the right to deviate for special events and give notice to program manager beforehand. ? The Contract Manager will generate payable documents that now will have the certifying official approve before requesting funds in G-5. With the implementation of these new processes, UPCEE feels very confident that this will prevent any further need for risk management.

View Audit 34907

Finding 34201 (2022-002)

Significant Deficiency 2022

Costilla County

CO

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and...

Finding 2022-002: TANF Program, CFDA No. 93.558 U.S. Department of Health and Human Services Passed through Colorado Department of Human Services Compliance Requirement: Eligibility, Special Tests and Provisions Grant No.: Not Applicable Type of Finding; Internal Control (significant deficiency) and Compliance (noncompliance) Recommendation: The Department should implement monitoring controls to ensure timely completion of initial assessments in compliance with federal eligibility and special tests and provisions requirements. Action Taken: Costilla County DSS was experiencing turnover so no one was looking at the PEAK program cases on a daily basis. Moving forward, our Colorado Works caseworker will look at all cases coming in on a daily basis to ensure that all applications for Colorado Works are assessed no later than 30 days after an application date. If there are questions regarding this plan, please call the responsible parties listed below. Sincerely yours, Julie Albert Chief Financial Officer Costilla County, Colorado Tommy Vigil Department of Social Services Director Costilla County, Colorado

View Audit 33066

Finding 34199 (2022-001)

Material Weakness 2022

Great Lakes Inter-Tribal Council Inc.

WI

Subrecipient Monitoring § 200.300

Identifying Number: 2022-001 Audit Finding: Reporting Criteria: The Organization is required to comply with 2 CFR Subpart D 200.300 (b) which indicates that a non-Federal entity is responsible for complying with Federal Funding Accountability and Transparency Act (FFATA). FFATA requires prime grant ...

Identifying Number: 2022-001 Audit Finding: Reporting Criteria: The Organization is required to comply with 2 CFR Subpart D 200.300 (b) which indicates that a non-Federal entity is responsible for complying with Federal Funding Accountability and Transparency Act (FFATA). FFATA requires prime grant recipients to file a FFATA sub-award report by the end of the month following the month in which the prime recipient awards any sub-grant greater than or equal to $30,000. Condition: During our testing of the reporting requirements, we noted subawards to seven subrecipients where the FFATA sub-award report was not filed timely. The amount of subawards required to be reported were $874,045. Subsequent to year end, the Organization prepared and submitted the FFATA sub-award reports. Cause: The Organization was unaware of the FFATA reporting requirement as the requirement was not explicit in the grant agreement. Effect: Potential loss or suspension of grant funding. Questioned costs: None. Prevalence: The population of first-tier subawards subject to reporting requirements included seven subawards. The sample size of seven was determined using guidance in the American Institute of Certified Public Accountants (AICPA) Audit and Accounting Guide - Government Auditing Standards and Single Audit. Our sample was not a statistical sample. Recommendation: We recommend the Organization implement procedures to comply with the requirements of FFATA. Corrective Actions Taken or Planned: Corrective action has been taken as of April 2023. The Chief Financial Officer (CFO) Gina Brown has written a procedure on when and how the FFATA report should be completed and will add it to the new updated Accounting and Procedures Manual. A copy of the procedure was emailed to RSM on April 18th, 2023 and is attached for reference. As of the reporting period ending for March 2023, we, Great Lakes Inter-Tribal Council (GLITC), have submitted the required FFATA reports for the current grants awarded in fiscal year 2023. Contact person(s) responsible for corrective action: Gina Brown, CFO

View Audit 32145

Finding 34195 (2022-004)

Significant Deficiency 2022

Lutheran Social Services of South Dakota

SD

Subrecipient Monitoring § 200.303 § 200.322

Finding 2022-004 Subrecipient Monitoring Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: There was no documentation retained to support a secondary independent review was completed over the evaluation of subrecipient...

Finding 2022-004 Subrecipient Monitoring Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: There was no documentation retained to support a secondary independent review was completed over the evaluation of subrecipient?s risk of noncompliance. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: The process will be reviewed to ensure procedures are in place to include both the initial review of noncompliance, and a secondary review of that evaluation. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34194 (2022-003)

Material Weakness 2022

Lutheran Social Services of South Dakota

SD

Reporting Subrecipient Monitoring § 200.303

Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID...

Finding 2022-003 Reporting Administration for Children and Families CFDA 93.566 Refugee and Entrant Assistance ? State Administered Programs Finding Summary: a. FFATA report was filed outside the 30-day reporting requirement. Further, FFATA was submitted under the incorrect FAIN and no subaward ID was identified within the FFATA report. Additionally, no support to substantiate independent review was completed prior to submission of FFATA report. b. No support could be provided to substantiate a secondary review of two Federal Financial Reports (ORR2s). c. Two amounts reported within a programmatic report (ORR6) did not agree to supporting documentation. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: The Organization will update procedures to include documentation of the FFATA information review, and completion of the report within 30 days of the agreement effective date. If the reporting system does not allow for timely completion, steps will be taken to follow-up with the reporting agency to determine how to complete the submission. The Organization will document secondary reviews prior to submission of the reports and will retain the supporting documentation used to complete reports. Anticipated Completion Date: December 31, 2022

View Audit 28902

Finding 34192 (2022-001)

Significant Deficiency 2022

Terra State Community College

OH

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.329

See Corrective Action Plan for chart/table

View Audit 29781

Finding 34143 (2022-002)

Significant Deficiency 2022

Rust College, INC

MS

Subrecipient Monitoring

Rust College is implementing the Project Accounting Module of the Colleague software. This module will be used to capture grant tracking from the inception of the grant period until the end date, including award numbers and other relevant information. In addition, the Finance and Business office is ...

Rust College is implementing the Project Accounting Module of the Colleague software. This module will be used to capture grant tracking from the inception of the grant period until the end date, including award numbers and other relevant information. In addition, the Finance and Business office is developing a plan to convert the critical grant information from the old system to the new system.

View Audit 30452

Finding 34138 (2022-001)

Significant Deficiency 2022

Southwestern Oregon Community College

OR

Procurement, Suspension & Debarment Subrecipient Monitoring

Higher Education Emergency Relief Funds - Institutional Portion ? Assistance Listing No. 84.425 Recommendation: For every vendor being paid with federal funds a cumulative amount of $25,000 for the fiscal year, CLA recommends the College perform and document a verification process that the vendor i...

Higher Education Emergency Relief Funds - Institutional Portion ? Assistance Listing No. 84.425 Recommendation: For every vendor being paid with federal funds a cumulative amount of $25,000 for the fiscal year, CLA recommends the College perform and document a verification process that the vendor is not suspended or debarred. In addition, CLA recommends the College to implement and approve a suspension and debarment policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has developed a system to document and verify vendors paid $25,000 or more with federal funds are not suspended or debarred. The College?s vendor management policy will address suspension and debarment. Name(s) of the contact person(s) responsible for corrective action: Leigh FitzHenry Planned completion date for corrective action plan: January 31, 2022

View Audit 30258

Finding 34130 (2022-004)

Material Weakness 2022

Dubuque County

IA

Subrecipient Monitoring Special Tests & Provisions Material Weakness § 200.303 § 200.331 § 200.333

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summar...

Finding 2022-004 Subrecipient Monitoring and Special Tests and Provisions Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of Health and Human Services Program Name: Immunization Cooperative Agreements CFDA Number: 93.268 Finding Summary: The County did not formally communicate the required information to the subrecipient. No subrecipient agreement was executed. In addition, no monitoring activities were documented, including monitoring of the program?s special tests and provisions. Responsible Individuals: Allie White, County Health Department Executive Director Corrective Action Planned: Dubuque County is working with the Dubuque Visiting Nurse Association on implementing a subrecipient agreement and will put a control process in place to monitor. Anticipated Completion Date: June 30, 2023

View Audit 35627

Finding 34128 (2022-001)

Significant Deficiency 2022

Pace Economic Development Corporation 122-35665 & 122-35569v

CA

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2022-001 Comments on the Finding and Each Recommendation (CFDA 14.155) The Corporation did not make the required second mortgage payment of $319,688 in a timely manner based on the March 31, 2021, 2019, 2018, and 2017 audit reports. Management should make the delinquent mortgage payments ...

Finding 2022-001 Comments on the Finding and Each Recommendation (CFDA 14.155) The Corporation did not make the required second mortgage payment of $319,688 in a timely manner based on the March 31, 2021, 2019, 2018, and 2017 audit reports. Management should make the delinquent mortgage payments immediately. Action(s) Taken or Planned on the Finding Management concurs with the finding and recommendation. The Corporation is working with HUD for a payment plan and anticipates making payments during the year ended March 31, 2023.

View Audit 35383

Finding 34118 (2022-001)

Material Weakness 2022

City of Yelm

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200,...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City?s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Stephanie Nanavich, Finance Director 106 Second St, Yelm, WA 98597 (360) 458-8403 Corrective action the auditee plans to take in response to the finding: The City of Yelm holds its responsibility for enabling internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that it complies with all requirements governing the administration of federal grant programs. To achieve this, the City will take the following action: ? Work with Legal and Departments to update contract templates to add a clause, or condition into the contract that states the contractor is not suspended or debarred, or have the contractor self-certify they are not suspended or debarred or ? Check System for Award Management for exclusion records and keep a record of that with the contract files. Anticipated date to complete the corrective action: 1/1/2023

View Audit 31898

Finding 34117 (2022-002)

Significant Deficiency 2022

City of Yelm

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200,...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Yelm January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The City did not have adequate internal controls in place to ensure compliance with federal procurement requirements. Name, address, and telephone of City contact person: Stephanie Nanavich, Finance Director 106 Second St, Yelm, WA 98597 (360) 458-8403 Corrective action the auditee plans to take in response to the finding: The City of Yelm holds its responsibility for enabling internal controls to ensure compliance with federal requirements in the highest regard. Management is committed to ensuring the City has internal controls and procedures in place designed to ensure that it complies with all requirements governing the administration of federal grant programs. The City contracted with a CPA firm in August 2022 to assist with developing a Procurement Policy that ensured compliance with all Federal, State, and Local laws and regulations regarding City Procurement. Together with Finance and Department Director?s input, the policy was refined and adopted by City Council via Resolution #629 on December 13, 2022. The development of this policy was communicated to the auditors in the prior audit. The policy is required to be followed by all departments during the procurement process. Anticipated date to complete the corrective action: 12/13/2022

View Audit 31898

Finding 34115 (2022-001)

Significant Deficiency 2022

Central Wyoming College

WY

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

Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The ...

Student Financial Aid Cluster Status Change Not Reported Enrollment Reporting The Student Financial Aid Office and the Office of Student Records will work closely to ensure students? date of withdrawal from all courses are entered into Colleague correctly and that both offices? dates match. The Office of Student Records will provide the National Clearinghouse enrollment reporting dates for Central Wyoming College to the Financial Aid Office. This will ensure the Financial Aid Office provides the Office of Student Records with the Return to Title IV student report in a timely manner for reporting to the National Clearinghouse. The Registrar will make sure any student on the Return to Title IV list has a record on the National Clearinghouse for program-level and campus-level reporting. The Registrar will verify all students on the Return to Title IV list are showing correctly on the National Clearinghouse upon submittal. The Director of Financial Aid will review NSLDS monthly to ensure status dates for all Return to Title IV students are accurately reflected. The Director of Financial Aid will also communicate any issues found with any student?s status on the NSLDS site to the Registrar. The Director of Financial Aid, in collaboration with the Office of Student Records, will work to obtain and review the SOC 1 report from the third-party servicer (National Clearinghouse) to ensure proper controls are implemented. Anticipated Completion Date: December 1, 2022 Contact Person(s): DeeAnna Archuleta, SFA Director Connie Nyberg, Registrar

View Audit 24446

Finding 34084 (2022-002)

Material Weakness 2022

Eastern Greene Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.328

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Dep...

FINDING 2022-002 Information on the federal program: Subject: Education Stabilization Fund - Annual Data Report Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: The School Corporation did not have a documented review control in place to ensure the annual data report was reviewed by someone other than the preparer. Context: There was no documented review by someone other than the preparer of the Annual Data Report to ensure the information submitted was complete and accurate. Additionally, the ESSER II Year 1 Annual Data Report submitted to the Indiana Department of Education did not disclose any expenditures and was therefore, understated by approximately $394,000. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action. The Annual Data Report will be reviewed, approved and signed by the Superintendent before it is submitted. Responsible party and timeline for completion: The Corporation Treasurer will be responsible effective immediately.

View Audit 30401

Finding 34072 (2022-003)

Material Weakness 2022

Daleville Community Schools

IN

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

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will ma...

Finding 2022-003 ? Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: David Stashevsky Contact Phone Number: 765-378-3329 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The assistant superintendent will manage the grant with the superintendent providing oversight. The assistant superintendent will coordinate the receipts and expenditures of funds with the corporation treasurer. The superintendent will review all financial reports and approve them in writing with notification sent to the assistant superintendent and treasurer. Anticipated Completion Date: The corrections will be made on the next annual report whenever that is due.

View Audit 30400

Corrective Action Plans

Filters