Corrective Action Plans

Finding 370465 (2023-004)

Significant Deficiency 2023

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

Finding 2023-004 – Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Business Affairs & H...

Finding 2023-004 – Special Education Cluster – Earmarking Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Director of Business Affairs & HR will work with the Special Education Coop to ensure compliance with the Earmarking requirement. Anticipated Completion Date: February 2024

View Audit 292036

Finding 370462 (2023-003)

Material Weakness 2023

East Porter County School Corporation

IN

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

Finding 2023-003 – Child Nutrition Cluster – Special Tests and Provisions – Verification of Free and Reduced Price Applications Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Descrip...

Finding 2023-003 – Child Nutrition Cluster – Special Tests and Provisions – Verification of Free and Reduced Price Applications Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Director of Business Affairs and Human Resources has reviewed the process for Verification of Free and Reduced Price Applications. We have now contracted with a Food Service Director through NIESC. They will perform the Verification of Free and Reduced Price Applications and the Director of Business Affairs & HR will review these documents for accuracy. Anticipated Completion Date: FY24 Verification of Free and Reduced Price Application Review Period

View Audit 292036

Finding 370459 (2023-002)

Significant Deficiency 2023

East Porter County School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Food Service...

Finding 2023-002 – Child Nutrition Cluster – Reporting Contact Person Responsible for Corrective Action: Kimberly Nieves Contact Phone Number: 219-508-0504 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: As an internal control, the Food Service Manager or Director of Food Service will prepare the reimbursement claim and the Director of Business Affairs and HR or Treasurer will review and initial the claims. This will ensure the accuracy of the reimbursement claim. Anticipated Completion Date: This Corrective Action was put into place in September 2022 following our prior audit. The Claim that was not signed for this Audit was from October 2021.

View Audit 292036

Finding 370445 (2023-006)

Material Weakness 2023

One City Schools, Inc.

WI

Subrecipient Monitoring School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims. Action Taken: One City Schools has developed a new process for submission where a second approver, the COO, reviews the claims for accuracy. This process started in December...

Recommendation: One City Schools, Inc. should design and implement appropriate internal controls for reviewing funding claims. Action Taken: One City Schools has developed a new process for submission where a second approver, the COO, reviews the claims for accuracy. This process started in December 2023, however OCS also completed this second approver review retroactively for all claims in July 2023, September 2023, October 2023, and November 2023.

View Audit 292020

Finding 370437 (2023-004)

Significant Deficiency 2023

One City Schools, Inc.

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.300 § 200.302 § 200.303 § 200.318 § 200.430

Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Action Taken: One City Schools is in the process of identifying a required training program for all staff members involved...

Recommendation: Additional training should be provided to individuals responsible for the development of written policies and procedures in accordance with the Uniform Guidance. Action Taken: One City Schools is in the process of identifying a required training program for all staff members involved in the submission, review and/or approval of the schedule of expenditures of federal awards. This includes One City’s Executive Chef, Executive Director of K-8, COO and VP of Government Relations (who oversees compliance). Designated staff will take advantage of all DPI-provided training seminars and resources available, and we will track attendance of relevant staff members. This process will be in place by June, 2024.

View Audit 292020

Finding 370424 (2023-002)

Significant Deficiency 2023

Pacific University

OR

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.332 § 200.501

Pacific University acknowledges the importance of an effective control environment and closely monitors activities of subrecipients under federal awards. Pacific was able to demonstrate that the selected subrecipients had appropriate audits under Subpart F (or were not subject to such audits). Howe...

Pacific University acknowledges the importance of an effective control environment and closely monitors activities of subrecipients under federal awards. Pacific was able to demonstrate that the selected subrecipients had appropriate audits under Subpart F (or were not subject to such audits). However, the University will enhance controls related to tracking such compliance

View Audit 291993

Finding 370421 (2023-001)

Significant Deficiency 2023

Pacific University

OR

Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring § 200.303 § 200.403

Pacific University acknowledges the importance of an effective control environment. University policies do require approval of all timesheets. Management will re-emphasize the importance of this key approval control and periodically review supervisor compliance (with follow-up on exceptions). The ap...

Pacific University acknowledges the importance of an effective control environment. University policies do require approval of all timesheets. Management will re-emphasize the importance of this key approval control and periodically review supervisor compliance (with follow-up on exceptions). The approval requirement will also be added to Pacific’s mandatory annual compliance training for supervisors.

View Audit 291993

Finding 370369 (2023-011)

Material Weakness 2023

City of Detroit, Michigan

MI

Matching / Level of Effort / Earmarking Eligibility § 200.303

Finding Number: 2023‐011 Federal Program, Assistance Listing Number and Name: ALN 14.905, United States Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program Condition: Original Finding Description: Certain controls in place did not operate effectively specif...

Finding Number: 2023‐011 Federal Program, Assistance Listing Number and Name: ALN 14.905, United States Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program Condition: Original Finding Description: Certain controls in place did not operate effectively specific to eligibility, earmarking, and reporting compliance requirements. Contact Person Responsible for Corrective Action: Julie Schneider (HRD) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional controls and training to ensure the required review of eligibility approval is in place and all supporting documentation is stored and maintained.

View Audit 291959

Finding 370365 (2023-010)

Material Weakness 2023

City of Detroit, Michigan

MI

Allowable Costs / Cost Principles Reporting Cash Management § 200.303 § 200.403

Finding Number: 2023‐010 Federal Program, Assistance Listing Number and Name: 14.218, Department of Housing and Urban Development, Community Development Block Grant/Entitlement Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Develop...

Finding Number: 2023‐010 Federal Program, Assistance Listing Number and Name: 14.218, Department of Housing and Urban Development, Community Development Block Grant/Entitlement Grants Cluster, Community Development Block Grant/Entitlement Grants (CDBG) 14.241, Department of Housing and Urban Development, Housing Opportunities for Persons With Aids (HOPWA) 14.905, Department of Housing and Urban Development, Lead Hazard Reduction Demonstration Grant Program (Lead) Condition: Original Finding Description: The City duplicated costs charged to certain grants. Contact Person Responsible for Corrective Action: Regina Greear (ODFS) and Cynthia Saxton (OGA) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional training that includes a review of its journal entry controls and approval processes to ensure journal entries are posted accurately and no duplicates costs.

View Audit 291959

Finding 370359 (2023-008)

Material Weakness 2023

City of Detroit, Michigan

MI

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303

Finding Number: 2023‐008 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS (HOPWA) and COVID‐19 HOPWA Condition: Original Finding Description: The controls in place were not adequate...

Finding Number: 2023‐008 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS (HOPWA) and COVID‐19 HOPWA Condition: Original Finding Description: The controls in place were not adequate to ensure that amounts reported within the CAPER were accurate and complete in relation to activity reported in the general ledger and underlying records of the City. Contact Person Responsible for Corrective Action: Regina Greear (ODFS), Cynthia Saxton (OGA) and Julie Schneider (HRD) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional reporting controls that includes verification of expenditures, retention of supporting documentation and a timely final reconciliation of the CAPER Report to the general ledger.

View Audit 291959

Finding 370355 (2023-007)

Material Weakness 2023

City of Detroit, Michigan

MI

Questioned Costs Subrecipient Monitoring Eligibility § 200.303

Finding Number: 2023-007 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS (HOPWA) and COVID‐19 HOPWA Condition: Original Finding Description: In conjunction with eligibility testing...

Finding Number: 2023-007 Federal Program, Assistance Listing Number and Name: ALN 14.241, Department of Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS (HOPWA) and COVID‐19 HOPWA Condition: Original Finding Description: In conjunction with eligibility testing, instances of noncompliance specific to the rental assistance calculation and distribution of benefits were identified. Contact Person Responsible for Corrective Action: Denise Fair Razo (DHD) and Angelique Tomsic (DHD) Anticipated Completion Date: June 2023 Planned Corrective Action: City of Detroit HOPWA program has a dedicated quality coordinator position. The coordinator will continue to work closely with the HOPWA program team and conduct regular file audits. The HOPWA program team has also implemented additional steps which includes the use of eligibility templates to help ensure accurate rental assistance calculations. In addition, the City will review during the AFCAP process to ensure the required process improvements and procedures are in place for accurate rental assistance calculations.

View Audit 291959 Questioned Costs: $1

Finding 370340 (2023-006)

Material Weakness 2023

City of Detroit, Michigan

MI

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023‐006 Federal Program, Assistance Listing Number and Name: ALN 21.027, Department of Treasury, COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Condition: Original Finding Description: The payroll costs that were reported as incurred on four CSLFRF projects were...

Finding Number: 2023‐006 Federal Program, Assistance Listing Number and Name: ALN 21.027, Department of Treasury, COVID‐19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Condition: Original Finding Description: The payroll costs that were reported as incurred on four CSLFRF projects were incorrect in the performance report submitted for the period October 1, 2022, through December 31, 2022 (Quarter 4). Contact Person Responsible for Corrective Action: Terri Daniels (ODG) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will review during the AFCAP process and implement additional controls to ensure the quarterly Treasury reports align with the expenses as stated on the general ledger.

View Audit 291959

Finding 370339 (2023-005)

Material Weakness 2023

City of Detroit, Michigan

MI

Subrecipient Monitoring § 200.303

Finding Number: 2023‐005 Federal Program, Assistance Listing Number and Name: ALN 20.507, Department of Transportation, Federal Transit Cluster, Federal Transit Formula Grants Condition: Original Finding Description: The City did not have adequate controls in place to ensure payroll costs charged to...

Finding Number: 2023‐005 Federal Program, Assistance Listing Number and Name: ALN 20.507, Department of Transportation, Federal Transit Cluster, Federal Transit Formula Grants Condition: Original Finding Description: The City did not have adequate controls in place to ensure payroll costs charged to the program were accurate in relation to underlying payroll records. Contact Person Responsible for Corrective Action: Regina Greear (ODFS), James George (ODFS) Anticipated Completion Date: June 2023 Planned Corrective Action: The City will implement required controls to ensure accurate payroll costs are charged to the program and completeness of the supporting documentation. The City will review during the AFCAP process to ensure policies, procedures and additional trainings are put in place.

View Audit 291959

Finding 370331 (2023-003)

Material Weakness 2023

City of Detroit, Michigan

MI

Eligibility Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Finding Number: 2023‐003 Federal Program, Assistance Listing Number and Name: ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description: The City did not have adequate controls in place to exercise its ...

Finding Number: 2023‐003 Federal Program, Assistance Listing Number and Name: ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Condition: Original Finding Description: The City did not have adequate controls in place to exercise its oversight responsibility of eligibility determinations that were performed by a contractor for the program. Contact Person Responsible for Corrective Action: Denise Fair Razo (DHD) Anticipated Completion Date: Complete May 2023 Planned Corrective Action: The City has implemented controls to ensure that the Health Department provides oversight over the contractors. In May 2023, the Health Department hired a WIC Program Director to monitor participant eligibility compliance and ensure policies and procedures are maintained and followed.

View Audit 291959

Finding 370240 (2023-002)

Significant Deficiency 2023

Lutheran Social Service of Minnesota and Affiliates

MN

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

Chafee Education and Training Vouchers Program – Assistance Listing No.93.599 Recommendation: We recommend the Organization put procedures in place to retain documentation of supervisory approval of time and effort reports. Explanation of disagreement with audit finding: There is no disagreement wit...

Chafee Education and Training Vouchers Program – Assistance Listing No.93.599 Recommendation: We recommend the Organization put procedures in place to retain documentation of supervisory approval of time and effort reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures and systems will be adjusted to maintain report approval submissions, along with additional reviews to ensure that documentation is maintained. Name(s) of the contact person(s) responsible for corrective action: Drew Erickson, Controller Planned completion date for corrective action plan: 01/31/2024

View Audit 291833

Finding 370186 (2023-006)

Significant Deficiency 2023

Clarke University of Dubuque, Iowa

IA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

COVID‐19 Higher Education Emergency Relief Funds – Institution Share Department of Education Federal Financial Assistance Listing #84.425F Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control Finding Summary: The University’s calculated lo...

COVID‐19 Higher Education Emergency Relief Funds – Institution Share Department of Education Federal Financial Assistance Listing #84.425F Activities Allowed or Unallowed and Allowable Costs/Costs Principles Significant Deficiency in Internal Control Finding Summary: The University’s calculated lost revenue was based on average credit hours per semester prior to COVID-19 as compared to fiscal years 2020, 2021 and 2022. There was a formula error in the credit hours used during COVID-19 resulting in an understated amount of lost revenue from the intended methodology. Responsible Individuals: Tami Lansing, Controller Corrective Action Plan: The calculation underwent a review, yet the error eluded detection during the review. In any future COVID-19 lost revenue calculations, we will exercise more detailed scrutiny. The University was constrained by a predetermined threshold for lost revenue, and we had already surpassed that limit. The miscalculation, had it not been overlooked, would have only inflated that amount. It is important to note that the University intentionally approached lost revenue calculations with a conservative basis. Anticipated Completion Date: August 10, 2023

View Audit 291731

Finding 370164 (2023-002)

Significant Deficiency 2023

University of Louisville

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommen...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Education 2023-002 Student Financial Assistance Cluster: Assistance Listing No. 84.007, 84.063, 84.268, 84.379, 84.033 UNIVERSITY OF LOUISVILLE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2023 Recommendation: We recommend that the University work with their third-party servicer and implement procedures to ensure that enrollment data, changes in status and effective dates within NSLDS are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The original guidance for missing or incorrect social security number from the Clearinghouse was to reach out to the student and obtain proof of the social security number or enter the student into the system without a social security number. The student was entered without using a social security number and this issue was not resolved. The University’s Registrar’s Office has inquired about this issue and have since been provided updated guidance on how to rectify the occurrence of such. The new guidance provided has already been implemented by the Registrar’s Office. The new guidance from the National Student Clearinghouse allows for a student’s information to be entered with the social security number supplied when registering and add enrollment information. Going forward, this missing information will not preclude a student from being reported. Name(s) of the contact person(s) responsible for corrective action: Chris Goodman Planned completion date for corrective action plan: Implemented 09/28/2023 If the U.S. Department of Education has questions regarding this plan, please call Beverly Santamouris at (502) 852-6272.

View Audit 291699

Finding 370156 (2023-002)

Significant Deficiency 2023

Culver-Stockton College

MO

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring § 200.303

The College implemented a policy where all special circumstance requests and income verification overrides must be reviewed by a second staff member effective September 2023. The second staff member reviews each override, either approves or denies the paperwork, then signs and dates the paperwork. T...

The College implemented a policy where all special circumstance requests and income verification overrides must be reviewed by a second staff member effective September 2023. The second staff member reviews each override, either approves or denies the paperwork, then signs and dates the paperwork. The paperwork is returned to the first staff member to make the changes in PowerFAIDS. The responsible college official is Tina Wiseman, Director of Financial Aid.

View Audit 291681

Finding 370125 (2023-001)

Material Weakness 2023

Western Boone County Community School Corporation

IN

Procurement, Suspension & Debarment § 200.303

Information on the federal program: Subject: Special Education Cluster (IDEA) – Suspension and Debarment Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Numbers: 84.027, 84.027X, 84.173, 84.173X Federa...

Information on the federal program: Subject: Special Education Cluster (IDEA) – Suspension and Debarment Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants Assistance Listing Numbers: 84.027, 84.027X, 84.173, 84.173X Federal Award Numbers and Years (Or Other Identifying Number): 21611-095-PN01, 22611-095-PN01, 22611-095-ARP, 23611-095-PN01, 22619-095-PN01, 23619-095-PN01, 22619-095-ARP 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 grant agreements and Procurement and Suspension and Debarment compliance requirements. Context: During the audit period, the School Corporation had purchases over $25,000 from one vendor charged to the Special Education Cluster grants which requires suspension and debarment procedures. For the vendor selected for testing, there was no evidence provided to verify that the vendor was checked for suspension and debarment prior to entering into the transaction. The total amount disbursed to the vendor during the audit period was $113,921. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. Management will establish and implement control procedures to ensure compliance with the grant agreement and the Procurement and Suspension and Debarment compliance requirement. This will include adding a clause to all future contracts of $25,000 or more and paid for with federal funds. We will notify our leadership team of this control to ensure compliance. Responsible Party and Timeline for Completion: Kyle Whitelely, Director of Business and Technology, will oversee this corrective action plan. It will be implemented immediately, and the leadership team will be notified of this control measure at the next leadership meeting scheduled for March 21, 2024.

View Audit 291647

Finding 370119 (2023-002)

Significant Deficiency 2023

Jefferson County

NE

Procurement, Suspension & Debarment § 200.214 § 200.303

The County plans to check the SAM (System for Award Management formerly Excluded Parties Listing System (EPLS), which is maintained by the General Services Administration before any funds are disbursed to vendors/entities.

View Audit 291630

Finding 369987 (2023-002)

Material Weakness 2023

South Newton School Corporation

IN

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

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related...

FINDING 2023-002 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Summary of Finding: An effective internal control system was not designed or implemented at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirement. Contact Person Responsible for Corrective Action: Marci Hall Contact Phone Number and Email Address: 219.474.5184 mhall@newton.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Every effort will be given to comply with this finding by improving our internal controls and documenting our actions. Anticipated Completion Date: February 1, 2024

View Audit 291502

Finding 369754 (2023-003)

Significant Deficiency 2023

New Mexico Department of Homeland Security & Emergency Management

NM

Cash Management Internal Control / Segregation of Duties Reporting § 200.303

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely...

Recommendation We recommend the Department train its staff on the various aspects of financial grant management including the specific requirement of the grants for which the Department receives federal funding. We recommend that the reconciliation process over grants be well documented and closely monitored by management. We recommend the Department work closely with the FEMA to establish a going forward point for the reconciliation of grants and the Federal accounts receivable/payable balance. Management Response Corrective Action: We concur with this finding. In the last quarter of FY 2023, the Department focused on billing the U.S. government for goods and services that had already been paid for but never billed. As described in this finding, the Department reduced the deficit fund balance in grant fund 40280. More work is currently being performed to identify grants and projects that need to be billed. The Department is also working on those grants and projects already identified by completing the work needed to process federal grant billings. The completion of billing for all the old grants and projects is estimated to be completed by September 2024. Due Date of Completion: September 30, 2024 Responsible Person(s): Chief Financial Officer, Grants Unit Manager

View Audit 291260

Finding 369730 (2023-007)

Significant Deficiency 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corre...

Finding 2023-007 – Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future, the school corporation’s management will ensure a clause will be added to all contractor’s contracts stating they are following all Davis-Bacon wage laws when federal funds are being used to fund the project. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369720 (2023-005)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Descript...

Finding 2023-005 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs- Cost Principles Contact Person Responsible for Corrective Action: Felicia Wolfington Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, primary and secondary review of all federal accounts payable claims. Anticipated Completion Date: 02/16/2024

View Audit 291176

Finding 369717 (2023-004)

Material Weakness 2023

Springs Valley Community Schools Corporation

IN

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

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school c...

Finding 2023-004 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Felicia Wolfington/Sasha Robison Contact Phone Number: (812) 936-4474 x232 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The school corporation’s management will establish a documented, secondary review of eligibility determinations to ensure they meet the grant agreement and eligibility compliance requirements. Anticipated Completion Date: 08/31/2024

View Audit 291176

Corrective Action Plans

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