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Finding 421527 (2022-009)
Material Weakness 2022
Blackford County Schools
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2022-009Subject: COVID -19 - Education Stabilization Funding - Equipment and Real PropertyManagementFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D210013...
FINDING 2022-009Subject: COVID -19 - Education Stabilization Funding - Equipment and Real PropertyManagementFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Equipment and Real Property ManagementAudit Findings: Material Weakness, Modified OpinionContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:Each building principal shall maintain an up-to-date inventory on prescribed forms orelectronic format supplied by the business office. Each teacher shall maintain an up-to-dateinventory of equipment and supplies in his/her shop, laboratory, or classroom. The teachershall submit a complete inventory on the prescribed form (paper or electronic) to the buildingprincipal prior to the teacher?s leaving at the end of the school year. The building principal shallcertify to the business office that the inventory has been checked and approved. There shall betwo copies of the inventory: one filed with the building principal and one filed with the businessoffice, or an electronic copy and a paper copy.An equipment inventory will be maintained on all computers and capital outlay items exceeding$1000.00 in value. The inventory will serve the functions of both control and conservation.The technology coordinator shall be responsible for assuring the maintenance of acomprehensive inventory of administrative and instructional computer hardware and software.The coordinator should work with the corporation technology department to developprocedures to be followed in maintaining such an inventory.The librarian for each building shall be responsible for keeping a complete inventory of allaudio-visual items in his/her building and providing the inventory information to the buildingprincipal, or by using electronic entry.INDIANA STATE BOARD OF ACCOUNTS50The running inventory shall be maintained on 1) building and grounds equipment; 2) furniture;3) administrative equipment; 4) educational equipment; 5) vehicles; and 6) textbooks andsupplementary books.The maintenance supervisor and business manager shall be responsible for inventories relativeto buildings and grounds equipment and vehicles. The building principal and business managershall be responsible for the inventories relative to furniture, administrative equipment,educational equipment, and textbooks and supplementary books.The superintendent will ensure that the capital asset inventory records will be updated uponreceipt of equipment, and that the proper identification and records will be maintained. BCS willengage Ad-Tech as well to annually perform an audit of assets and update the inventory recordsand necessary property records.Anticipated Completion Date: July 2023
View Audit 312304
Finding 421524 (2022-010)
Material Weakness 2022
Blackford County Schools
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S4...
FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material Weakness, Modified OpinionContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 76+5-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:Internal Control:1. The grants specialist/data specialist will compile the information for state reporting in the ESSER grants.The grants specialist will maintain documentation to support the data being presented.2. The corporation treasure will review all compiled financial data for the reporting period and verify it foraccuracy prior to submitting to the superintendent.3. The Superintendent will review the information, supporting documentation and verify accuracy prior tosubmitting to the IDOE reporting.Anticipated Completion Date: July 2023
View Audit 312304
Finding 421523 (2022-008)
Material Weakness 2022
Blackford County Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-008Subject: Education Stabilization Fund - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: Education Stabilization fundAssistance Listing Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U...
FINDING 2022-008Subject: Education Stabilization Fund - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: Education Stabilization fundAssistance Listing Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Wage Rate RequirementsAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: I concur with the findingDescription of Corrective Action Plan:Internal Control: The superintendent, as contracting authority, will ensure that all contracts in excess of $2,000paid for by federal funds will include compliance provisions for the Davis- Bacon Act. The Deputy Treasurer willensure that all vendors will submit payrolls for each week of the contract wage as required by the Davis- BaconAct. The superintendent will verify with the Deputy Treasurer that these are collected during any time work isbeing done with federal funds.Anticipated Completion Date: The actions described in this CAP will be implemented immediately.
View Audit 312304
Finding 421520 (2022-007)
Material Weakness 2022
Blackford County Schools
IN
Matching / Level of Effort / Earmarking § 200.303 § 200.400
FINDING 2022-007Subject: Title I Grants to Local Education Agencies ? EarmarkingFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY 20, FY 21Pass-Through Entity: Indiana D...
FINDING 2022-007Subject: Title I Grants to Local Education Agencies ? EarmarkingFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY 20, FY 21Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Matching, Level of Effort, EarmarkingAudit Finding: Material Weakness, Other MattersContact Person Responsible for Corrective Action: David Parker, Assistant SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:Title I Procedures and Internal Controls for Homeless Student Set-AsidesYearly district Title I Homeless Student Set-Asides (?off-the-top? mandatory allocations as described in theyearly Title I grant basic application), shall be monitored and controlled on a semi-annual basis using thefollowing protocols:1. The BCS Assistant Superintendent, in collaboration with the designated district McKinney-Vento liaison,school principals, and school guidance personnel, will review and update the corporation homeless studentlist at the start of each new semester (fall/spring). This list will be maintained by the district McKinney-Vento liaison.2. The BCS Assistant Superintendent or district McKinney-Vento liaison will communicate the amount ofTitle I set-aside funds available to assist homeless students to school principals, and school guidancepersonnel. The LEA understands that services for homeless students attending non-Title I schools shouldfirst provide services similar to those given to students in Title I schools.3. School principals and/or school guidance personnel will work to identify specific needs of homelessstudents.4. Title I homeless student set-aside funds will be used to assist identified needs of specific students, as allowedoutlined by Title I - services may include, but are not limited to: See Corrective Action Plan for chart/table
View Audit 312304
Finding 421519 (2022-006)
Material Weakness 2022
Blackford County Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-006Subject: Title I Grants to Local Educational Agencies - EligibilityFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY20, FY21Pass-Through Entity: Indiana ...
FINDING 2022-006Subject: Title I Grants to Local Educational Agencies - EligibilityFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY20, FY21Pass-Through Entity: Indiana Department of EducationCompliance Requirement: EligibilityAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Michelle Gross, Data Specialist, Shelly Kemp FoodService Director and Lindsay Cagle, ECA TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We agree with the finding of the AuditorsDescription of Corrective Action Plan:The ECA Treasurer provides Textbook Assistance Applications to each building for dispersal. The applications arereturned to the ECA Treasurer. These applications are given to the Food Services Director who manually enters the datainto Skyward. When complete, the applications are given back to the ECA Treasurer for filing and verification thestudent has been updated in Skyward to the correct status. (Free/Reduced, Medicaid or Paid)The Food Service Director pulls direct certified students from the state and uploads those students into the SIS(Skyward) program. Currently the ECA Treasurer will compare old and new invoices in Skyward to check for anychanges.Going forward the Food Service Director will provide a report (email when only 1 or 2 students) to the ECA Treasurer ofall direct cert. students as well as students that have completed a Textbook Assistance Application for her review. Thesereports will be run every 2-4 weeks as needed. The treasurer will compare the data in Skyward for accuracy. Both theFood Service Director and the ECA Treasurer will sign off on the report as confirmation.Anticipated Completion Date: May 2023
View Audit 312304
Finding 421494 (2022-005)
Material Weakness 2022
Blackford County Schools
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2022-005Subject: Child Nutrition Cluster - Procurement and Suspension and DebarmentFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 ? School Breakfast Program, National SchoolLunch Program, COVID-19 ? National School Lunch Program, Summer Food Ser...
FINDING 2022-005Subject: Child Nutrition Cluster - Procurement and Suspension and DebarmentFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 ? School Breakfast Program, National SchoolLunch Program, COVID-19 ? National School Lunch Program, Summer Food Service Program, COVID-19 ?Summer Food Service ProgramALN Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY21, FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Procurement and Suspension and DebarmentAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Chad Yencer - SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:BCS has established the following internal controls to ensure compliance:1. Internal Control: When a purchase is made at $10,000 or more using Federal Funds, thesuperintendent will require that any vendors selected are in compliance with theProcurement and Suspension and Debarment compliance requirement by completing one ofthe following quality checks with each vendor prior to purchase:a. Checking the federal System for Award Management (SAM) database athttps://sam.gov/content/exclusions and maintain a screenshot of the search results.b. Collect a certification from the vendor directlyc. Add a clause or condition to the covered transaction with the vendorAnticipated Completion Date:This corrective action will be implemented and completed immediately with any purchase made that meets theabove threshold.
View Audit 312304
Finding 421493 (2022-004)
Material Weakness 2022
Blackford County Schools
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19...
FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY21, FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Shelley Kemp, Food Service DirectorContact Phone Number: 765-348-7564Views of Responsible Official: We agree with this audit findingDescription of Corrective Action Plan:BCS had moved away from a daily point of sale system after qualifying for the Community EligibilityProvision Free meal program, and had utilized clickers to record the number of students eating daily. Wealso utilized meals claiming number sheets daily.BCS will revert to the point of sale system for the beginning of the 2023-2024 school year to better verifythe student count and to provide more detailed records. We will revise procedures for this process when point ofsale reports are reinstituted.Procedures:1. Daily, Cafeteria Managers at each BCS location will complete an Edit Check report to certify thenumber of meals served at that school for that day.2. Monthly, Cafeteria Managers compile the Edit Checks to determine monthly total meals served.This monthly report will be sent to the Food Service Director for review.3. The Food Service Director will verify the reports from each cafeteria manager, and then compile theinformation for the CNP website that lists the district totals for reimbursement.4. The BJSHS Cafeteria Manager will review and verify the totals compiled by the Food ServiceDirector prior to submission to the IDOE. The BJSHS will sign off prior to submission, verifying thetotals.Anticipated Completion Date: September 2023
View Audit 312304
Finding 421492 (2022-003)
Material Weakness 2022
Blackford County Schools
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program...
Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Compliance Requirement: Allowable Costs/ Cost PrinciplesAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Julie Dodd, TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the finding of the auditorDescription of Corrective Action Plan:This was a one time occurrence attempting to correct a previous year oversight. Moving forward, noindirect costs will be charged or paid outside of the correct time period for the fiscal year.Anticipated Completion Date: Completed
View Audit 312304 Questioned Costs: $1
Finding 421360 (2022-002)
Material Weakness 2022
Southwest Dubois County School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2022-002Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...
FINDING 2022-002Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the reports andanother is verify the reports.Anticipated Date of Completion: March 2023
View Audit 312295
Finding 421357 (2022-001)
Significant Deficiency 2022
Southwest Dubois County School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ens...
FINDING 2022-001Contact Person Responsible for Corrective Action: Allison Pund and Melissa BoeglinContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurecompliance with the Allowable Costs/Cost Principles compliance requirement. The Corporation will do so by maintainingadequate time records, to insure the proper amount was charged to the Federal Awards.Anticipated Date of Completion: March 2023
View Audit 312295 Questioned Costs: $1
Finding 421355 (2022-004)
Material Weakness 2022
Southwest Dubois County School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal c...
FINDING 2022-004Contact Person Responsible for Corrective Action: Timothy LaGrangeContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois and the DSP Exceptional Child?s Co-op have created a systemof internal controls that will ensure reporting compliance requirements are met. The Co-op has developed a shared file foreach of their staff that is participating gin the requirements for the proportionate share. This will be a detailed list of datesand duties that were applied to the proportionate share of each member school corporation. This list will be printed andattached to the grant records and can also be provided to each member corporation if requested.Anticipated Date of Completion: May 2023
View Audit 312295
Finding 421348 (2022-003)
Material Weakness 2022
Southwest Dubois County School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensu...
FINDING 2022-003Contact Person Responsible for Corrective Action: Allison Pund and Ora Lee CottonContact Phone Number: 812-683-3971Views of Responsible Official: We concur to the finding.Description of Corrective Action Plan: Southwest Dubois will develop a system of internal controls that will ensurereporting compliance requirements are met. The corporation will assure one individual is completing the claims/reportsand another is verify the reports.Anticipated Completion Date: March 2023
View Audit 312295
Finding 421107 (2022-004)
Significant Deficiency 2022
Board of Education Baltimore County
MD
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.303 § 200.306 § 200.308 § 200.309
Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber a...
Finding Number: 2022-004Prior Year Finding: NoFederal Agency: U.S. Department of EducationFederal Program: COVID-19 - Elementary and Secondary Schools EmergencyRelief Fund (ESSER)Assistance Listing: 84.425C, D, U, WPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:201787-01 (3/13/20 ? 9/30/22)Compliance Requirement: Allowable Costs/Cost PrinciplesType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersRecommendation:We recommend that the Board review its policies and procedures to verify that controls are inplace to ensure expenditures are not reimbursed under more than one Federal Program.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding: ESSER funds will no longer be used for Food and NutritionServices.Name(s) of the contact person(s) responsible for corrective action: BCPS grant managers,and Fiscal Services staff.Planned completion date for corrective action plan: For immediate implementation andongoing
View Audit 312282 Questioned Costs: $1
Finding 421060 (2022-003)
Significant Deficiency 2022
Board of Education Baltimore County
MD
Procurement, Suspension & Debarment § 200.303
Finding Number: 2022-003Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryFederal Program: Special Education ClusterAssistance Listing: 84.027, 84.173Pass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211021-03 (10/1/20 ? 9/30/22)Compliance ...
Finding Number: 2022-003Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryFederal Program: Special Education ClusterAssistance Listing: 84.027, 84.173Pass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211021-03 (10/1/20 ? 9/30/22)Compliance Requirement: Suspension and DebarmentType of Finding Significant Deficiency in Internal Control over ComplianceRecommendation:We recommend that the Board enhance its procedures and internal controls to ensure that itretains documentation of procurement suspension/debarment status verifications for its vendorsand that this documentation is available for audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding: The SAM.gov federal website to verify that a vendor isnot suspended or debarred was checked and the documentation was provided. However, theSAM.gov site does show a date when checked. We will provide updated training to Grant staff toensure the date from their computer screen is included when the screenshot of SAM.gov ischecked.Name(s) of the contact person(s) responsible for corrective action: BCPS grant managersand grant accountants/fiscal staff.Planned completion date for corrective action plan: For immediate implementation andongoing
View Audit 312282
Finding 421035 (2022-002)
Significant Deficiency 2022
Board of Education Baltimore County
MD
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320
Finding Number: 2022-002Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryFederal Program: Special Education ClusterAssistance Listing: 84.027, 84.173Pass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211021-03 (10/1/20 ? 9/30/22)220391-02 (...
Finding Number: 2022-002Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryFederal Program: Special Education ClusterAssistance Listing: 84.027, 84.173Pass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211021-03 (10/1/20 ? 9/30/22)220391-02 (7/1/21 ? 9/30/23)221324-01 (7/1/21 ? 9/30/23)Compliance Requirement: ProcurementType of Finding Significant Deficiency in Internal Control over Compliance,Other MattersRecommendation:We recommend that the Board ensures that documentation of Procurement's decisions on anypurchases that are excluded from the requirements noted in the Procurement Policy are retainedfor audit purposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding.Action taken in response to finding This finding was a result of only one vendor being availableat the time. The Office of Purchasing and Grants staff will comply with the requirement forobtaining quotes and document any exceptions if two quotes cannot obtained.Name(s) of the contact person(s) responsible for corrective action: BCPS Office ofPurchasing staff, grant accountants/fiscal staff.Planned completion date for corrective action plan: For immediate implementation andongoing.
View Audit 312282
Finding 421030 (2022-001)
Significant Deficiency 2022
Board of Education Baltimore County
MD
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303
Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Tea...
Finding Number: 2022-001Prior Year Finding: NoFederal Agency: U.S. Department of TreasuryU.S. Department of EducationFederal Program: COVID-19 -Coronavirus State and Local Fiscal Recovery FundsCOVID-19 - Education Stabilization FundSupporting Effective Instruction State Grants (formerlyImproving Teacher Quality State Grants)Assistance Listing: 21.019, 84.425C and DPass-Through Entity: Maryland State Department of EducationPass-Through AwardNumber and Period:211838-01 (3/3/21 ? 12/31/24) 211815-01 (3/3/21 ? 12/31/24)211875-01 (3/3/21 ? 12/31/24) 201873-01 (3/13/20 ? 9/30/22)201787-01 (3/13/20 ? 9/30/22) 202233-01 (3/13/20 ? 9/30/22)191360-01 (7/1/18 ? 9/30/21) 201067-01 (7/1/19 ? 9/30/21)210781-01 (7/1/20 ? 6/30/22) 221052-01 (7/1/21 ? 6/30/23)Compliance Requirement: ReportingType of Finding Significant Deficiency in Internal Control over Compliance, OtherMattersRecommendation:We recommend that the Board review its policies and procedures to ensure that ReimbursementRequests and the detail & accompanying reconciliations used to prepare it are retained for auditpurposes.Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Procedures to ensure that the documentation to supportthe monthly submission of the Financial Status Report have been modified accordingly.Name(s) of the contact person(s) responsible for corrective action: BCPS grant accountants;Accounting Manager.Planned completion date for corrective action plan: For immediate implementation andongoing.
View Audit 312282
Finding 420995 (2022-006)
Material Weakness 2022
Sheridan Community Schools
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2022-006Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment will be made. TheDirector of Bus...
FINDING 2022-006Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment will be made. TheDirector of Business will conduct and internal audit of capital assets records. New staff will also be trained on trackingcapital assets transitions and completing the necessary documentation for future capital assets transaction. There is aconstruction project that will result in capital assets being added.Anticipated Completion Date: June 2023
View Audit 312279
Finding 420994 (2022-005)
Material Weakness 2022
Sheridan Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...
FINDING 2022-005Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. All financial transactions related to grants will have board oversight and approval.Anticipated Completion Date: February 2023
View Audit 312279 Questioned Costs: $1
Finding 420992 (2022-007)
Material Weakness 2022
Sheridan Community Schools
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As th...
FINDING 2022-007Contact Person Responsible for Corrective Action: Robin Popejoy/Kim DeVaneyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustment have been made.As this finding is in review of ESSER funding, it should be noted that most all guidance and direction for these grantscame after they were issued. As ESSER reports and reimbursements are completed the supporting documents will bekept with reports. Prior to submission, reports completed and documentation compiled by the Grant Specialist will bereviewed by the Director of Business.Anticipated Completion Date: February 2023INDIANA STATE
View Audit 312279
Finding 420981 (2022-004)
Material Weakness 2022
Sheridan Community Schools
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversig...
FINDING 2022-004Contact Person Responsible for Corrective Action: Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To cover oversight of the School Food Service Accounts, at the close of the month the Director of Business willsend Director of Food Service reports to approve all activity of School Food Service Accounts.Anticipated Completion Date: February 2023
View Audit 312279
Finding 420980 (2022-003)
Material Weakness 2022
Sheridan Community Schools
IN
Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403 § 200.430
FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To p...
FINDING 2022-003Contact Person Responsible for Corrective Action: Kim DeVaney/Robin PopejoyContact Phone Number: 317.758.4172Views of Responsible Official: We concur with the finding.Description of Corrective Action Plan: Those procedures and errors were discussed and adjustments have beenmade. To prevent errors the Payroll Specialist will make sure the employee timesheets that was signed off by the Directormatches with the hours they were approved to work when hired.Anticipated Completion Date: February 2023
View Audit 312279
Finding 420648 (2022-003)
Material Weakness 2022
Hope Community Services, Inc.
OK
Questioned Costs Cash Management Allowable Costs / Cost Principles § 200.303 § 200.403
Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from ...
Finding 2022-003 - Allowable Activities or Unallowed, Allowable Costs/Cost Principles and CashManagementMaterial Weakness in Internal Control over Compliance and Material Noncompliancefinding Summary: During the audit, the appropriate documentation for grant expenditures to supportthe drawdown from grant funding was not readily provided. In addition, the process to ensure thatgrant expenditures are allowable and reconciled was not clearly communicated to appropriate partiescausing expenditures to be inappropriately claimed in the wrong fiscal year.Responsible Individual: Chief Financial OfficerCorrective Action Plan; We have designated a member of management to participate in monthly,quarterly, or annual reconciliations as proposed by the auditors. The existing controls will be clearlycommunicated to ensure that program expenditures are made prior to requesting reimbursement offunds.Anticipated Completion Date: Ongoing
View Audit 312271 Questioned Costs: $1
Finding 420647 (2022-002)
Material Weakness 2022
Hope Community Services, Inc.
OK
Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319
Finding 2022-002 - Procurement, Suspension and DebarmentMaterial Weakness in Internal Control over ComplianceFinding Summary: As part of the audit, Eide Bailly LLP identified that the formally documented policy didnot include many of the necessary procurement provisions. Provisions include a consist...
Finding 2022-002 - Procurement, Suspension and DebarmentMaterial Weakness in Internal Control over ComplianceFinding Summary: As part of the audit, Eide Bailly LLP identified that the formally documented policy didnot include many of the necessary procurement provisions. Provisions include a consistent control in placeto check applicable vendors for potential suspension and/or debarment for covered transactions. Inaddition, current controls are to be documented to provide for a proper audit trail.Responsible lndividual(s): Chief Financial OfficerCorrective Action Plan: The policy has been updated to include all federal requirements regardingprocurement controls and suspension and debarment controls as proposed by the auditors. Managementwill retain documentation to support that the control process was followed.Anticipated Completion Date: Ongoing
View Audit 312271
Finding 420261 (2022-001)
Significant Deficiency 2022
Community Youth Services
WA
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303
10/02/2023The following Corrective Action Plan addresses the findings related to Community Youth Services 2022 Audit.Corrective Action Plan:Finding: 2022-001 (reference 2021-003)CFDA: 21.023 Department of the Treasury, Agency Rental AssistanceAgency: Community Youth ServicesName of contact person an...
10/02/2023The following Corrective Action Plan addresses the findings related to Community Youth Services 2022 Audit.Corrective Action Plan:Finding: 2022-001 (reference 2021-003)CFDA: 21.023 Department of the Treasury, Agency Rental AssistanceAgency: Community Youth ServicesName of contact person and title: Derek Harris, CEOAnticipated completion date: completed on 09/30/2022Agency?s response: ConcurThe organization agrees with this finding and has implemented the following: reference response 2021003Finding: 2022-002 related to financial statementsCFDA: N/AAgency: Community Youth ServicesName of contact person and title: Derek Harris, CEOAnticipated completion date: Implemented 9/1/2022Agency?s response: ConcurThe organization agrees with this finding and implemented the following:Bank transactions are reviewed prior to receiving the statement for potential fraud. The Accounting Associate responsible for accounts payable reviews check exceptions and uploads the check data from our financial system to the bank system at least weekly, if not daily. This prevents checks and withdrawals being presented and posted that differ from our financial records.Month end bank reconciliations will be completed within 30 days of receipt of the statement, according to Community Youth Services policy and procedure. An individual in a supervisory position will review the month-end reconciliations and bank statements upon completion. The supervisor reviewing the month-end reconciliation will document the review with their initials (digitally or by hand and scanned). All reconciliations will be stored on the organizations Sharepoint server.
View Audit 312253
Finding 419329 (2022-001)
Material Weakness 2022
Urban League of Metropolitan Seattle
WA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly...
ULMS Corrective Action Plan for FY 21-22 Audit FindingsULMS faced significant challenges with the departure of its longtime CFO two months post fiscal year 2021. In addition, the third-party management company who had been responsible for the Partnership accounting, ceased the relationship abruptly without opportunity to smoothly transition the responsibility in-house to ULMS. Our external auditor does not prepare a Management Letter typically used to communicate with the Board of Directors and Governance issues that may not elevate to a finding. As such, significant findings are reflected in Section III ? Federal Award Findings and Questioned Costs.FY 2021 was the organization?s first single audit reporting requirement. ULMS engaged a third-party CPA to review past audit and current documents needed to commence the FY 2022 audit. However, due to an emergency there was limited independent review of documents prior to being submitted to the auditor due to time constraints. ULMS continues to strengthen its accounting team and has hired a new Controller in July 2023. The new Controller is a licensed CPA with over 30 years accounting experience and over 10 years? experience as an independent auditor for a range of organizations including non-profits. The Controller will collaborate with the CFO to ensure there is accuracy in reporting, especially for major federal programs. Finding #: 2022-001Contact Person: Mansour Camara? It is important to note that this error had no impact on the Urban League Village at Coleman School LP?s (?Partnership?) standalone financials or their audit, nor does it affect ULMS?s standalone financials. The error only affects the consolidating financials for the entities, mainly because ULMS and ULV at Colman School LP have different fiscal year periods. The total impact of the additional 6 months of operating activities recorded within the consolidating financials for FY 2022 was less than 1% of operating activities. The error was corrected and not reflected in the audited financial statements for FY 2022.The interim financial statements provided to the Board of Directors during FY 2022 for decision making did not include consolidated financial statements. Interim financial statements provided to the Board only included standalone financial statements. Consequently, there were no inaccurate financial statements provided to the Board for decision making.Actions to be taken: The error in preparing consolidated financials was corrected and not reflected in the audited financial statements for FY 2022. Management will perform quarterly analytics of financial data for the partnership and close its books in alignment with the consolidated financials.Finding #: 2022-001Contact Person: Mansour Camara? The $704,017 was recorded in temp restricted net assets based on a proposed adjusting journal entry from the auditors during FY 2021 audit. $388,728 was refunded to the grantor and should have been recorded as accounts payable at year end FY 2021 and the remainder $304,177 should be classified as deferred revenue as the grantor extended the time period for earning the revenue. $11,112 was earned and the expenses were accrued during the period of performance of the contract in FY 2021 and should not have been included in the auditor?s total of $704,017. The practice of ULMS was to record forward funded contracts in revenue and record an adjustment at year end to temporary restricted funds. Net spendings for each program was communicated to the grantor and appropriate actions taken based on grantor?s instruction. The grantor was informed of the underspent funds prior to the commencement of the audit and management refunded the underspent funds as requested by the funder in compliance with contract terms.It is Management?s position that these Findings should be withdrawn. The longstanding practice of the organization was to record revenue upon receipt of funds and at year end prepare an adjustment to net asset with donor restriction. Consistency in accounting presentation is an essential concept to financial statement preparation. The accounting staff followed the recommendation of the auditor in FY 2021 audit by recording AJE 23. Now the organization is being critiqued in FY 2022 for recording the proposed adjustment and following the recommendation of the auditor.Actions to be taken: The organization?s policy has changed to record all unearned revenue as deferred revenue. ULMS hired a professional CPA with over 10 years? experience in nonprofit auditing as the new Financial Controller.? Management disagrees with auditors? recommendation to impound the funds of Black Lives Matter Seattle King County (BLMSKC) received through the fiscal sponsorship agreement. However, ULMS executed the auditor?s recommendation.Actions to be taken: ULMS will hold the funds of BLMSKC until the organization receives documentation allowing the legal release of the funds.
View Audit 312222
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