Corrective Action Plans

Finding 539183 (2024-100)

Significant Deficiency 2024

WI

Eligibility Reporting Significant Deficiency § 200.303

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal award...

Planned Corrective Action: As the auditors noted, the Department of Administration implemented the policies and procedures it developed to review and assess the service organization audit report for the Homeowner Assistance Fund to establish and maintain effective internal control over federal awards. Anticipated Completion Date: October 2, 2024 Person responsible for corrective action: David Pawlisch, Administrator Division of Energy, Housing and Community Resources david.pawlisch@wisconsin.gov

View Audit 349896

Finding 539148 (2024-003)

Significant Deficiency 2024

Worker Education & Resource Center INC

CA

Eligibility Matching / Level of Effort / Earmarking § 200.303

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign...

During the period being audited internal controls for program participants documents were not reviewed by the former Executive Director. The new Executive Director has implemented a check and balance procedure that requires the Case Manager, Program Manager, and Executive Director to review and sign off on participant application forms and to be documented on the participants application before the participant can move forward in the program.

View Audit 349874

Finding 539147 (2024-002)

Material Weakness 2024

Worker Education & Resource Center INC

CA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.343

The organization will strengthen and document a formal process for documenting attendance. This process will include provide training to employees responsible for tracking attendance, implementing a signature sheet to be submitted and reviewed by program managers after each class, and incorporate re...

The organization will strengthen and document a formal process for documenting attendance. This process will include provide training to employees responsible for tracking attendance, implementing a signature sheet to be submitted and reviewed by program managers after each class, and incorporate review of attendance sheets into the payment processes for participant stipend payments ensuring only participants who correctly documented attendance are able to receive the stipend funds.

View Audit 349874 Questioned Costs: $1

Finding 539143 (2024-001)

Significant Deficiency 2024

Mountain Communities Supporting Education, Inc.

VT

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not re...

We understand that the two areas of concern were related to: 1. Charging future grant expenses to prepaid expenses and accounts payable. We recognize that this occurrence was due to a one-time grant transfer from another organization. We have taken this as a learning opportunity and will not repeat this procedure. It is essential to adhere to proper accounting principles. 2. An error in the calculation of PTO. We agree that this was an oversight that could have been prevented by a secondary review of the data. While these were largely isolted incidents, we understand the importance of robust internal controls. Therefore, to more accurately state the ending balances on the MCSE Balance Sheet and to prevent similar issues in the future, we propose the following updates to our internal controls: 1. Segregation of Duties: Purpose: To ensure no single individual has complete control over all aspects of a financial transaction. 2. Approval Workflows: Purpose: To establish clear approval processes for all financial transactions. 3. Periodic Reconciliations: Purpose: To regularly compare balances in the general ledger with supporting documentation (e.g., bank statements, and subsidiary ledgers). We believe these enhancements will strengthen our financial management and ensure greater accuracy in our reporting. We are commiteeed to implementing these changes promptly and will provide documentation of their implementation.

View Audit 349831

Finding 539119 (2024-004)

Significant Deficiency 2024

Shoals Community School Corporation

IN

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

Description of Corrective Action Plan: Shoals Community School Corporation’s Director of School Nutrition, Tamara Florio, will ensure that all time cards are signed by the employee and by herself before submitting to the Payroll Administrator, Darla Holt. Responsible Party and Time and Timeline for ...

Description of Corrective Action Plan: Shoals Community School Corporation’s Director of School Nutrition, Tamara Florio, will ensure that all time cards are signed by the employee and by herself before submitting to the Payroll Administrator, Darla Holt. Responsible Party and Time and Timeline for Completion: Tamara Florio, Director of School Nutrition-this will be implemented immediately, this 2024-2025 school year.

View Audit 349820

Finding 539117 (2024-003)

Significant Deficiency 2024

Shoals Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate req...

Description of Corrective Action Plan: Shoals Community School Corporation will follow and monitor all contracts including Davis-Bacon wage rate requirements. Shoals Community School Corporation had a new HVAC system installed since the audit period finding and followed the Davis-Bacon wage rate requirements including internal controls to ensure compliance. Responsible Party and Timeline for Completion: Kindra Hovis, Superintendent has implemented Davis-Bacon wage requirements since the audit period.

View Audit 349820

Finding 539115 (2024-002)

Material Weakness 2024

Shoals Community School Corporation

IN

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

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will shar...

Description of Corrective Action Plan: Shoals Community School Corporation will implement a secondary review of all reports submitted in the future regarding any federal funding. Kindra Hovis, Superintendent will share the reports with Kendra Wright, Treasurer and Kendra Wright, Treasurer, will share with Kindra Hovis, Superintendent all future federal awards’ expenditures and revenue reports to ensure accurate reviews and submissions. Responsible Party and Timeline for Completion: Kendra Wright, Treasurer and Kindra Hovis, Superintendent-this will be implemented monthly to review any federal funding moving forward.

View Audit 349820

Finding 539073 (2024-012)

Significant Deficiency 2024

City of Boston

MA

Reporting Internal Control / Segregation of Duties § 200.303

Boston Fire Department has incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Moni...

Boston Fire Department has incorporated and implemented proper control procedures around all grant related matter; including but not limited to financial reporting and oversight. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776

Finding 539072 (2024-011)

Material Weakness 2024

City of Boston

MA

Questioned Costs Period of Performance Procurement, Suspension & Debarment § 200.303 § 200.308 § 200.309 § 200.403

Boston Public Schools will take a multi-step approach to ensure accuracy of spending to the grant award period. Anticipated Completion Date: January 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539070 (2024-010)

Significant Deficiency 2024

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539067 (2024-009)

Significant Deficiency 2024

City of Boston

MA

Procurement, Suspension & Debarment Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.64 § 200.67

Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact...

Boston Public Schools has revised its’ eligibility record keeping process to ensure that records are accurate and complete. This adjustment to record keeping practice has been instituted beginning with the FY25 grant application cycle. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776

Finding 539066 (2024-008)

Significant Deficiency 2024

City of Boston

MA

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Boston Public Schools has begun to conduct announced and unannounced visits to schools during MCAS testing. These visits include observations of testing locations and test material storage, as well as support when questions arise. Observation notes are stored centrally. Anticipated Completion Date:...

Boston Public Schools has begun to conduct announced and unannounced visits to schools during MCAS testing. These visits include observations of testing locations and test material storage, as well as support when questions arise. Observation notes are stored centrally. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776

Finding 539065 (2024-007)

Significant Deficiency 2024

City of Boston

MA

Matching / Level of Effort / Earmarking HUD Housing Programs Reporting § 200.303

Boston Public Schools has updated training for school leaders to review school leader certification of withdrawals. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776

Finding 539064 (2024-006)

Significant Deficiency 2024

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants...

Boston Public Schools has updated its’ training and guidance for timekeepers. Timekeepers participate in enhanced trainings annually in August in preparation of the new school year. Anticipated Completion Date: August 31, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539063 (2024-005)

Significant Deficiency 2024

City of Boston

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

The City will implement procedures so that there is documentation of review, approval and submission of FFATA reports. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776

Finding 539062 (2024-004)

Significant Deficiency 2024

City of Boston

MA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Boston Public Schools Food and Nutrition Services has begun implementing various procedures in order to accurately report meal counts and claims. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.g...

Boston Public Schools Food and Nutrition Services has begun implementing various procedures in order to accurately report meal counts and claims. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776

Finding 539061 (2024-003)

Significant Deficiency 2024

City of Boston

MA

Questioned Costs School Nutrition Programs Cash Management § 200.303

Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Co...

Boston Public Schools Food and Nutrition Services has begun implementing advanced policies including additional segregation of duties and additional documentation to ensure that all deposits made have clear and accurate cash receipt forms. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Colin Musto, Assistant City Auditor, Grants Monitoring Unit colin.musto@boston.gov

View Audit 349776 Questioned Costs: $1

Finding 539042 (2024-004)

Material Weakness 2024

Metropolitan School District of North Posey County

IN

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

FINDING 2024-004 Finding Subject: COVID-19 Education Stabilization Fund- Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials:...

FINDING 2024-004 Finding Subject: COVID-19 Education Stabilization Fund- Special Tests and Provisions-Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation is now aware of additional wage rules when funding a project through a federal grant. All wage rules will be followed for future projects. Anticipated Completion Date: We have corrected the wage rules upon notification and will immediately implement changes beginning on the next project.

View Audit 349748

Finding 539039 (2024-003)

Material Weakness 2024

Metropolitan School District of North Posey County

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2024-003 Finding Subject: Education Stabilization Fund- Equipment and Real Property Management Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the fi...

FINDING 2024-003 Finding Subject: Education Stabilization Fund- Equipment and Real Property Management Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will develop and implement a formal internal control system to ensure proper segregation of duties and compliance with federal regulations. Missing assets, such as the ironworker purchased with ESSER 3E funds, will be added to the listing immediately. The School Corporation will conduct periodic reviews and reconciliations to verify that all assets, including those purchased with federal funds, are accurately reflected in the capital asset ledger. Anticipated Completion Date: We anticipate completing the Corrective Action by July 1, 2025

View Audit 349748

Finding 539033 (2024-002)

Material Weakness 2024

Metropolitan School District of North Posey County

IN

Matching / Level of Effort / Earmarking § 200.208 § 200.303

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) Earmarking Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Cor...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) Earmarking Contact Person Responsible for Corrective Action: Todd Slagle Contact Phone Number and Email Address: 812-874-2243 tslagle@northposey.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Treasurer and Special Ed Grant specialist will meet monthly to discuss each grant is in compliance In the event that a shortfall is identified, the School Corporation will promptly apply for a waiver, if applicable, to remain in compliance with grant requirements. Anticipated Completion Date: We anticipate completing the Corrective Action by July 1, 2025

View Audit 349748

Finding 539026 (2024-004)

Material Weakness 2024

Milan Community Schools

IN

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328

FINDING 2024-004 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Reporting Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Ide...

FINDING 2024-004 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Reporting Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the following exceptions in data reporting submissions:  ESSER I Year 4, ESSER II Year 3, and ESSER III Year 3 expenditures for the period of July 1, 2021 through June 30, 2022 ($0, $360,404, and $12,974, respectively) did not agree to underlying expenditure records ($60,937, $477,914, and $0, respectively).  ESSER II Year 4 and ESSER III Year 4 expenditures for the period of July 1, 2022 through June 30, 2023 ($57,667 and $363,486, respectively) did not agree to underlying expenditure records ($361 and $400,473, respectively). Description of Corrective Action Plan: Management will implement control processes surrounding federal data reporting to ensure that expenditures reported to granting agencies are in agreement with underlying records maintained by the School. Responsible Party and Timeline for Completion: Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745

Finding 539024 (2024-003)

Material Weakness 2024

Milan Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403

FINDING 2024-003 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Activities Allowed or Unallowed/Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425...

FINDING 2024-003 Information on the federal program: Subject: COVID-19 – Education Stabilization Fund – Activities Allowed or Unallowed/Allowable Costs Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425C200018, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Condition: An effective internal control system was not in place at the School District to ensure compliance with requirements related to the Education Stabilization Fund and Activities Allowed or Unallowed. Context: During the testing of vendor and payroll disbursements charged to Education Stabilization Fund grant awards during the audit period, the following exceptions were noted:  Management was unable to provide an approved accounts payable voucher and supporting invoice for one vendor disbursement in a sample of 12 vendor disbursements.  For one salaried employee selected out of a sample of 40 payroll disbursements, the employee was charged to Education Stabilization Fund grants for 50% of their time worked in a pay period. The School Corporation did not maintain any time-and-effort logs to support the employee’s partial allocation to Education Stabilization Fund grants. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement control processes surrounding expenditures of federal funds to ensure documents are retained to support expenditures and their allocations to federal grants. Responsible Party and Timeline for Completion: Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745 Questioned Costs: $1

Finding 539019 (2024-002)

Material Weakness 2024

Milan Community Schools

IN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

FINDING 2024-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Supply Chain Assistance Program,...

FINDING 2024-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Procurement and Suspension and Debarment Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Supply Chain Assistance Program, Summer Food Service Program Assistance Listing Number: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement compliance requirements. Context: Procurement The School Corporation participates in Unified Purchasing Cooperative of the Ohio River Valley (the “Cooperative”), which procures vendors for food purchases and other supplies on behalf of its members. During the audit period, the School Corporation also purchased food and supplies from vendors not procured by the Cooperative. One vendor with aggregate annual purchases of $38,261 for fiscal year 2024 exceeded the small purchase threshold ($10,000 - $150,000). The School Corporation could not provide documentation showing the bids received from other vendors that were used to compare pricing. Suspension and Debarment For the small purchase vendor noted above that was not procured by the Cooperative and had aggregate annual disbursements exceeding the federal suspension and debarment threshold of $25,000, the School Corporation did not provide documentation confirming that the vendor was not suspended or debarred before disbursing federal funds during fiscal year 2024. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement a procurement checklist that is reviewed after the purchasing process has been completed to ensure compliance with purchasing requirements for federal awards. Sam.gov will be checked for each vendor with aggregate purchases above $25,000. Responsible Party and Timeline for Completion: Ginny Shannon, FSD and Gretchen Berger, Corp Treasurer - 6-1-2025

View Audit 349745

Finding 539012 (2024-003)

Significant Deficiency 2024

Marshall University Research Corporation

WV

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Explanation of disagreement with audit finding: There is...

Substance Abuse and Mental Health Services Projects - Assistance Listing No. 93.243 Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MURC will create internal control policies and procedures to ensure performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Name(s) of the contact person(s) responsible for corrective action: Jennifer Wood and Joe Ciccarello Planned completion date for corrective action plan: June 30, 2025

View Audit 349740

Finding 538974 (2024-002)

Material Weakness 2024

Peru Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

The School Corporation will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with federal regulations. The Treasurer and the Deputy Treasurer will be responsible for overseeing the implementation of the correction...

The School Corporation will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with federal regulations. The Treasurer and the Deputy Treasurer will be responsible for overseeing the implementation of the correction action plan which will go into effect immediately.

View Audit 349644

Corrective Action Plans

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