Corrective Action Plans

Finding 1182281 (2025-001)

Material Weakness 2025

Limestone Community High School District No. 310

IL

Internal Control / Segregation of Duties § 200.303

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and...

Condition - The same individual is responsible for preparing and submitting quarterly expenditure reports for the Education Stabilization Fund without an independent review or approval prior to submission. Plan - All subsequent expenditure reports will be prepared by the assistant superintendent and reviewed and submitted by the superintendent using their separate IWAS logins. Anticipated Date of Completion - January 2026; Name of Contact Person - Keith Brown, Superintendent; Management Response - We agree with the finding and will implement the the corrective action plan as stated above.

View Audit 393681

Finding 1182267 (2025-002)

Material Weakness 2025

Penn-Harris-Madison School Corporation

IN

Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2025-002 Finding Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Zac Quiett, Chief Financial Officer Contact Phone Number and Email Address: (574) 259-7941 zquiett@phm.k12.in.us Views of Responsible Official...

FINDING 2025-002 Finding Subject: COVID-19 - Education Stabilization Fund - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Zac Quiett, Chief Financial Officer Contact Phone Number and Email Address: (574) 259-7941 zquiett@phm.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To address the material weakness regarding grant fund adjustments and questioned costs, the School Corporation is implementing a specific protocol for Journal Entry Adjustments: Adjustment Substantiation: Future transfers of expenditures into grant funds (adjustments) will require a complete "Adjustment Packet" before processing. This packet must include the original source documentation (vendor invoice or original payroll distribution report) proving where the expenditure was originally paid and the amount. Certification: The Grant Manager and Chief Financial Officer will review the Adjustment Packet to verify the expenditure is allowable under the grant terms. Both will physically sign the packet to authorize the transfer. Retention: This signed packet will be attached to the Journal Entry in the financial system to serve as the permanent audit trail, ensuring that the "who, what, and where" of every adjustment is preserved for future verification. Anticipated Completion Date: February 1, 2026

View Audit 393662

Finding 1182266 (2025-004)

Material Weakness 2025

Oak Hill United School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.214 § 200.303 § 200.317 § 200.318

FINDING 2025-004 Finding Subject: Special Education Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the find...

FINDING 2025-004 Finding Subject: Special Education Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The district will implement procedures for Procurement, Suspension and Debarment by following the listed steps: 1. Three quotes will be obtained for procurements between $50,000 to $150,000 by the district and contract be awarded. 2. Verification of Suspension and Debarment will be performed by a member of the business office in System for Award Management (SAM) or the district will collect the certification from the entity prior to entering into transactions with the selected entity. Anticipated Completion Date: 3/31/2026

View Audit 393654

Finding 1182265 (2025-003)

Material Weakness 2025

Oak Hill United School Corporation

IN

School Nutrition Programs Eligibility § 200.303

FINDING 2025-003 Finding Subject: Child Nutrition Cluster- Eligibility and Reporting Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description ...

FINDING 2025-003 Finding Subject: Child Nutrition Cluster- Eligibility and Reporting Contact Person Responsible for Corrective Action: Chris Goris Contact Phone Number and Email Address: 765-395-3341, christengo@ohusc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will review eligibility of students for the free and reduced meal program through the state level system that identifies Direct Certification eligibility. The district will have a secondary individual from the food service department review the eligibility determination for both financial applications and through Direct Certification following the initial review by the Food Service Director. Both the director and the secondary individual will sign off on the determined eligibility status of free/ reduced applications submitted by households and Direct Certification eligibility through the Child Nutrition Program. The secondary individual will additionally review to ensure accuracy of the eligibility determination entered in the student information system by the Food Service Director. The district will prepare monthly meal claims and submit them to the Child Nutrition Program by following the listed steps: 1. The Food Service Director will prepare the meal claim numbers from the district’s student information system. 2. The CFO, or secondary individual from the food service department, will review the reports prepared by the Food Service Director. 3. The Food Service Director will enter monthly meal counts for reimbursement into CNP.4. The CFO or secondary individual from the food service department will review the CNP entry of meal claim information before submission. 5. The Food Service Director and CFO and/ or secondary individual will sign off on the preparation and entry of the monthly meal claim reimbursement. Anticipated Completion Date: 3/31/2026

View Audit 393654

Finding 1182253 (2025-010)

Material Weakness 2025

Griffith Public Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-010 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Number and Year: S425U210013 Pass-Through Entit...

FINDING 2025-010 Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Number and Year: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Summary of Finding: The School Corporation prepared a fixed asset report that contained all inventory and assets purchased that exceeded the School Corporation's capitalization threshold through June 30, 2025. The School Corporation did not have any policies or procedures in place to ensure the listing was complete, contained all the required information, nor was there any documentation that a physical inventory was completed every two years as required by Indiana Code. The following required information was missing from the details of capital assets: source of funding for the property, acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, use and condition of the property, and disposition data. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We will establish a proper system of internal controls, including policies and procedures that will provide segregation of duties to ensure an asset inventory is performed at least every two years. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182251 (2025-009)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A2200...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies –Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Significant Deficiency, Noncompliance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, detecting, and correcting noncompliance. for Eligibility, Reporting, and Special Tests and Provisions - Assessment System Security. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182249 (2025-008)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S0...

FINDING 2025-08 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014, Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Summary of Finding: Significant Deficiency. 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, detecting, and correcting noncompliance for Eligibility. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182247 (2025-007)

Material Weakness 2025

Griffith Public Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Matchin...

FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Matching, Level of Effort, Earmarking and the Reporting compliance requirement. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182244 (2025-006)

Material Weakness 2025

Griffith Public Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303 § 200.308 § 200.309

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the approp...

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls to ensure transactions made with the Special Education Grant funding occurred within the appropriate period of performance. Claims for the Special Education programs were paid without an appropriate level of review or oversight to ensure the expenditures charged to each grant were within the allowed time frame. Although the reimbursement requests submitted to the Indiana Department of Education were prepared and approved by two different employees, the School Corporation was unable to provide evidence of this review and approval process, which may have included a review of the costs included on each request to verify they were within the correct period of performance. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. A grant consultant has been contracted to assist in managing grants. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182240 (2025-005)

Material Weakness 2025

Griffith Public Schools

IN

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

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segr...

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA)- Procurement and Suspension and Debarment Federal Agency: Department of Education Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the Procurement and Suspension and Debarment compliance requirements. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: We will establish a proper system of internal controls and develop policies and procedures to ensure there are appropriate procurement procedures for goods and services and contractors and subrecipients, as appropriate, are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182234 (2025-004)

Material Weakness 2025

Griffith Public Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us...

FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182228 (2025-003)

Material Weakness 2025

Griffith Public Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303 § 200.403

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that w...

FINDING 2025-03 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance related to the payroll and payroll benefit costs charged to the grant or food service revenues being accounted for in the School Food Account. The lack of internal controls and noncompliance was isolated to the 2023-2024 school year. Contact Person Responsible for Corrective Action: Kim Holmquist Contact Phone Number and Email Address: 219-924-4250 kholmquist@griffith.k12.in.us View of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2026

View Audit 393619

Finding 1182224 (2025-001)

Material Weakness 2025

Hofstra University

NY

Student Financial Aid § 200.303

Finding No. 2025-001 Special Tests and Provisions – NSLDS Reporting Corrective Action Students on the reject detail from the National Student Clearinghouse (NSC) enrollment submission who receive a 253 or 290 error will be reviewed using a Financial Aid provided report to determine if any have been ...

Finding No. 2025-001 Special Tests and Provisions – NSLDS Reporting Corrective Action Students on the reject detail from the National Student Clearinghouse (NSC) enrollment submission who receive a 253 or 290 error will be reviewed using a Financial Aid provided report to determine if any have been awarded Title IV aid. Financial Aid will provide the FAFSA or Social Security Number (SSN) confirmation backup to correct the NSC error for students who have received aid. We will also manually report those student statuses to the National Student Loan Data System while the errors are being corrected by NSC for anyone receiving Title IV aid so we are timely in our reporting of student status. For students that do not have FAFSA or SSN confirmation information with Financial Aid, we will contact those students directly for documentation to correct or affirm their SSN information to resolve any future 253 or 290 errors. Persons Responsible for Corrective Action Evan Koegl, Registrar and Director of Academic Records Completion Date All changes have been implemented as of March 2026.

View Audit 393612

Finding 1182210 (2025-002)

Material Weakness 2025

Schuyler-Industry Community Unit School District No. 5

IL

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal...

Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.

View Audit 393594

Finding 1182176 (2025-001)

Material Weakness 2025

City of Amesbury

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal o...

Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal operations. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Marisa Batista, CFO

View Audit 393553

Finding 1182174 (2025-003)

Material Weakness 2025

Eastern Pulaski Community School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-003 (Auditor Assigned Reference Number) Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff...

FINDING 2025-003 (Auditor Assigned Reference Number) Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: The Director of Business Services will add the missing asset to spreadsheet used for tracking equipment purchased with federal funds. She will also ensure that all required fields are included and properly completed on the spreadsheet. Anticipated Completion Date: February 28, 2026

View Audit 393546

Finding 1182171 (2025-002)

Material Weakness 2025

Eastern Pulaski Community School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Res...

FINDING 2025-002 (Auditor Assigned Reference Number) Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Stefanie Grandstaff, Director of Business Services Contact Phone Number and Email Address: stefanie.grandstaff@epulaski.k12.in.us Views of Responsible Officials: We concur with the finding. Explanation and Reasons for Disagreement: N/A Description of Corrective Action Plan: The Food Service Director will continue uploading the state-provided file into Skyward and verifying the accuracy of the imported information. After this review, the Food Service Director will notify the Director of Business Services via email to independently confirm that the data from the state file was uploaded and processed correctly in Skyward. This email correspondence will serve as documentation of the verification process. In addition, we will address the issue related to the 30-day rollover and students who withdraw. We will work with Skyward to adjust system parameters so that both active and inactive students are included, ensuring the rollover is accurate. The Food Service Director will also review each newly enrolled student to confirm the eligibility status by verifying whether a parent submitted an application through the school or the state. Based on the documentation available, she will update eligibility status as needed and then email the Director of Business Services to review and confirm accuracy. Anticipated Completion Date: June 30, 2026.

View Audit 393546

Finding 1182116 (2025-003)

Material Weakness 2025

University of Illinois

IL

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.303 § 200.305

Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and tra...

Finding 2025-003 Cash Management – Timeliness of Subrecipient Payments Plan: UIC - The Office of Sponsored Programs (OSP) reviewed existing systems, reporting and procedures available to enhance invoice monitoring capabilities. UIC will develop a subaward invoice routing system to centralize and track the subrecipient’s invoice from submission through approvals and timely payment. UIUC – Sponsored Programs Administration is implementing an automated subaward invoicing solution to improve processing efficiency and enhance transparency. By the end of February 2026, all subaward invoices will be routed through the SPA Subaward Tracker, a new online workflow system that enables multiple users to submit, review, and approve invoices at any time. This platform streamlines routing,provides real-time visibility into invoice status, and reduces manual processing bottlenecks. These improvements are designed to support timely review and payment of subaward invoices and to help ensure compliance with the 30-day federal payment requirement. Expected Implementation Date: UIC –June 2026 UIUC – February 2026 Contact: Katrina Lopez, Associate Director Office of Sponsored Programs (OSP) University of Illinois Chicago klopez3@uic.edu 312-996-3782 Karen Thomas, Director Post-award Sponsored Program Administration University of Illinois Urbana-Champaign Kthomas2@illinois.edu 217-265-4096

View Audit 393484

Finding 1182112 (2025-004)

Material Weakness 2025

University of Illinois

IL

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320

Finding 2025-004 Internal Controls over Procurement Plan: The enhancement to the e-procurement system to ensure appropriate documentation is captured in the central procurement file was implemented in June 2025. Implementation Date: June 15, 2025 Contact: Aaron Rosenthal, Assistant Vice Chancellor P...

Finding 2025-004 Internal Controls over Procurement Plan: The enhancement to the e-procurement system to ensure appropriate documentation is captured in the central procurement file was implemented in June 2025. Implementation Date: June 15, 2025 Contact: Aaron Rosenthal, Assistant Vice Chancellor Purchasing and Contract Management University of Illinois Chicago Aaronr1@uillinois.edu 312-996-8074 Bradley Henson, Director of Purchasing Purchasing and Contract Management University of Illinois Urbana-Champaign Bhenson4@uillinois.edu 217-300-2459

View Audit 393484

Finding 1182105 (2025-003)

Material Weakness 2025

Howard County Economic Development Authority

MD

Subrecipient Monitoring § 200.303 § 200.332

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes tha...

We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes that the subrecipient certifies that they have not been suspended or debarred. This amendment will include an attachment with the complete supplementary conditions applicable to ARPA funded grants. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182104 (2025-002)

Material Weakness 2025

Howard County Economic Development Authority

MD

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....

We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182103 (2025-001)

Material Weakness 2025

Howard County Economic Development Authority

MD

Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303

We agree with the auditor's comments. While we have retroactively searched for suspension and debarment, not all subrecipients were able to finalize their registration on SAM.gov. We determined that 7 of the 27 recipients were confirmed to have no suspension or debarment, totaling $514,450 of the gr...

We agree with the auditor's comments. While we have retroactively searched for suspension and debarment, not all subrecipients were able to finalize their registration on SAM.gov. We determined that 7 of the 27 recipients were confirmed to have no suspension or debarment, totaling $514,450 of the grant total. Our office of Law has drafted and amendment to the agreement that requires the subrecipient certify that they have not been suspended or debarred. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.

View Audit 393475

Finding 1182102 (2025-001)

Material Weakness 2025

Dunlap Community Unit School District No. 323

IL

Procurement, Suspension & Debarment § 200.303

Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District ...

Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District personnel will take a screenshot of the search screen after performing the search. This screenshot will be maintained with the vendor's file. This search will be reperformed each year for vendors known to be utilized for federal grant programs. Anticpiated Date of Completion - February 2026; Name of Contact - Mike McKenzie, Chief Financial Officer; Management Response - The plan, as described above, has been communicated with the personnel responsible for performing this procedure and will be implemented immediately.

View Audit 393471

Finding 1182082 (2025-006)

Material Weakness 2025

Delphi Community School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2025-006 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We ...

FINDING 2025-006 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will amend the capital asset listing to include the full $802,314 improvement project, and accurately account for the $344,829 federal portion and calculate the percentage of federal participation. The Corporation Treasurer will prepare a spreadsheet to track all future construction progress and share with the Superintendent and Maintenance Director. This document will then be shared with the capital asset consultant annually for reporting purposes. A column will be added to the capital asset ledger to mark if federal funds were used. Anticipated Completion Date: June 2026

View Audit 393426

Finding 1182080 (2025-005)

Material Weakness 2025

Delphi Community School Corporation

IN

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

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We con...

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a standardized procurement checklist documenting the method of procurement, vendor selection, quote comparison, and basis for contract price. The checklist will also have language that requires written justification and approval for any single-source procurement, as well as the date for the required check for suspension and debarment. The documentation for the suspension and debarment will be filed with the procurement checklist. Anticipated Completion Date: June 2026

View Audit 393426

Corrective Action Plans

Filters