Corrective Action Plans

Finding 43873 (2022-001)

Significant Deficiency 2022

IL

Reporting Internal Control / Segregation of Duties § 200.303

Finding 2022-001 ? COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Condition City Colleges did not have sufficient documentation that internal controls were in place and operating effectively relative to the following areas: ? HEERF Student Reporting: City ...

Finding 2022-001 ? COVID-19 Education Stabilization Fund: Higher Education Emergency Relief Fund Reporting Condition City Colleges did not have sufficient documentation that internal controls were in place and operating effectively relative to the following areas: ? HEERF Student Reporting: City Colleges did not have sufficient supporting evidence that review controls were performed over the July 1, 2021 ? September 30, 2021 quarterly student report prior to submission. ? HEERF MSI Reporting: City Colleges did not have sufficient supporting evidence that review controls were performed over the July 1, 2021 ? September 30, 2021 quarterly student report prior to submission. City Colleges did not publicly post certain required reports accurately. The following instance of noncompliance was identified: ? HEERF Student Portion: City Colleges posted a report on July 8, 2022 for Wilbur Wright for the period of April 1, 2022 ? June 30, 2022 which did not reconcile to the underlying expense detail as of the date of the report. The difference was $307,750. Cause City Colleges did not have effective internal controls in place to ensure reports were posted accurately and timely. Student Finance and FAO created a new Review & Approval Process for HEERF Reporting that was not implemented until January 2022 Corrective Action Taken or Planned The Department of Ed has given the institution the authorization to amend prior quarterly and annual reports that was posted in error. SF and FAO will continue to fine-tune the Review & Approval Process for all quarterly and annual reports. Part-Time Project Manager for Finance will continue to monitor Dept of ED for any HEERF Updates while validating all review and approval documents. Contact Person: Associate Vice Chancellor, Financial Aid & Scholarships ? Richard Hayes Anticipated Completion Date: January 2023

View Audit 51406

Finding 43866 (2022-006)

Significant Deficiency 2022

Frances House, INC

IL

Allowable Costs / Cost Principles § 200.303

Identifying Number: 2022-006 Corrective Action Taken or Planned: Ron Wilson is responsible to ensure corrective actions are taken. Management reviews the reported grant expenditures. Management believes this review process to be adequate.

View Audit 47521

Finding 43856 (2022-001)

Significant Deficiency 2022

Dientes Community Dental Care

CA

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

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial stateme...

Corrective Action Plan Year ending June 30, 2022 Comment 2022-001 Comment Title: Allowability ? Internal Control over Payroll and General Disbursements In accordance with Uniform Guidance Section 200.511(a), the Corrective Action Plan must include findings related to the financial statements which are required to be reported in accordance with Government Auditing Standards. Corrective Action Plan: We will continue to review the PRF terms and conditions to ensure compliance. Contact Person, Title, Phone: Jesse Navarro, CFO 831-710-1333 Anticipated Date of Completion: July 2022

View Audit 46674 Questioned Costs: $1

Finding 43784 (2022-001)

Material Weakness 2022

Kokomo School Corporation

IN

Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.313

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorde...

FINDING 2022-001 (Auditor Assigned Reference Number) Contact Person Responsible for Corrective Action: Robert McIntire, Director of Business Contact Phone Number: 765-455-8000 We concur with the finding. Equipment was purchased with a total value of $438,016 and was incorrectly purchased and recorded and reimbursed as supplies and the inventory did not correctly reflect the purchase of these items. Description of Corrective Action Plan: Kokomo School Corporation will update its internal controls process to address this issue. All staff who are a part of grant administration and purchasing will be retrained on the internal controls process and on the details of property records that must be maintained. Additionally, Kokomo School Corporation staff will review inventory records for items purchased since July 2021 to ensure that the Equipment and Real Property Management compliance requirement is met. Anticipated Completion Date: Retraining will be completed by 8/1/2023. Review of purchases and inventory updates will be completed by 7/1/2024.

View Audit 40885

Finding 43626 (2022-004)

Significant Deficiency 2022

Jacobson Memorial Hospital Care Center and Subsidiary

ND

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

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Assistance listing #10.766 Finding Summary: One of the Hospital's required reserve accounts was underfunded by approximately $4,500. Responsible Individuals: Scott Brooks, CEO and Micaela Meyer, CFO Corrective Action Plan: Proper tracking of all reserve accounts will be put in place in order to make sure they are all properly funded throughout the year. Anticipated Completion Date: 6/30/2023

View Audit 47115

Finding 43607 (2022-001)

None 2022

Huntsville Bible College, Inc.

AL

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

Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in complian...

Finding: Certain financial aid grants to students, Assistance Listing #84.425E, were applied to outstanding balances with verbal consent rather than written consent. Response: The Board should strengthen its policies and procedures over proper procedures to ensure that expenditures are in compliance. Anticipated Completion Date: November 15, 2022

View Audit 39802

Finding 43575 (2022-002)

Material Weakness 2022

Brownstown Central Community School Corporation

IN

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

Contact Person Responsible for Corrective Action: Patsy Hess, Corporation Treasurer, and Lindsey Goshorn, Special Education Director Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During fiscal year 2020-2021, Brow...

Contact Person Responsible for Corrective Action: Patsy Hess, Corporation Treasurer, and Lindsey Goshorn, Special Education Director Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During fiscal year 2020-2021, Brownstown Central Community School Corporation (School) was a member of Orange-Lawrence-Jackson-Martin-Greene Joint Services Cooperative (Cooperative). The Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. At the end of fiscal year 2020-2021 the Cooperative disbanded. Subsequent to fiscal year 2020-2021, the School has operated the special education programs. The Special Education Director maintains records ensuring that the required level of expenditures for nonpublic school students with disabilities has been met. The records involving level of expenditures for nonpublic school students with disabilities will be reviewed by the Corporation Treasurer or other employee with knowledge of the compliance requirement. Anticipated Completion Date: Immediate

View Audit 46170

Finding 43569 (2022-001)

Material Weakness 2022

Brownstown Central Community School Corporation

IN

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

Contact Person Responsible for Corrective Action: Natalie McGinnis, School Lunch Treasurer and Joe Sheffer, School Lunch Coordinator Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: Simplified Acquisitio...

Contact Person Responsible for Corrective Action: Natalie McGinnis, School Lunch Treasurer and Joe Sheffer, School Lunch Coordinator Contact Phone Number: 812-358-4271 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement: Simplified Acquisition - The Lunch Fund Treasurer and the Food Services Director will solicit bids for purchases that exceed the simplified acquisition threshold of $150,000 and in the event that two bids are not received, we will obtain documentation and will present bids and documentation to the Board of School Trustees for their approval. Small Purchases - The Lunch Fund Treasurer and the Food Services Director will solicit quotes for purchases that fall within the small purchase threshold of $10,000 to $150,000 and in the event that two quotes are not received, we will obtain documentation and will present quotes and documentation for review by other employee with knowledge of the compliance requirement will sign as proof of review. Suspension and Debarment: For transactions considered covered transactions (purchases to vendors exceeding $25,000), the Lunch Fund Treasurer will conduct a SAM search to ensure that the vendor is not suspended or debarred and is eligible to participate in federally funded programs. Should the vendor be suspended or debarred, a contract will not be awarded. A copy will be kept in the Food Service Department. The Lunch Fund Treasurer and Food Service Coordinator or other employee with knowledge of the compliance requirement will sign as proof of review. Anticipated Completion Date: Immediate

View Audit 46170

Finding 43559 (2022-002)

Significant Deficiency 2022

The Estaugh T/a Medford Leas

NJ

Questioned Costs Allowable Costs / Cost Principles § 200.303

Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company wil...

Finding 2022-002 Condition A sample of 40 items were selected for testing. During our testing, we noted one item selected for testing was not deemed an expense used to prevent, prepare for, and respond to coronavirus. This was not a statistically valid sample. Corrective Action Plan The Company will implement procedures to ensure an individual who is reviewing and approving invoices has the appropriate skill set to ensure costs that are incurred are being used to prevent, prepare for, or respond to the coronavirus. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059 Questioned Costs: $1

Finding 43558 (2022-001)

Significant Deficiency 2022

The Estaugh T/a Medford Leas

NJ

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue c...

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue calculation. As a result of these adjustments, the lost revenue increased from $970,102 to $1,977,744. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Corrective Action Plan The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify Residential Living (IL) revenues and Amortization Income are included in the lost revenue calculation. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059

Finding 43550 (2022-004)

Significant Deficiency 2022

Huntsville City Board of Education

AL

Allowable Costs / Cost Principles School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

Finding: Certain timecards within the Child Nutrition Cluster - Assistance Listing #10.555, #10.553 and COVID-19 #10.559, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administr...

Finding: Certain timecards within the Child Nutrition Cluster - Assistance Listing #10.555, #10.553 and COVID-19 #10.559, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023

View Audit 39758

Finding 43549 (2022-003)

Significant Deficiency 2022

Huntsville City Board of Education

AL

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

Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all...

Finding: Certain timecards within Title I Part A, Assistance Listing #84.010, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023

View Audit 39758

Finding 43544 (2022-002)

Significant Deficiency 2022

Huntsville City Board of Education

AL

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

Finding: Certain timecards within COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embe...

Finding: Certain timecards within COVID-19 - Education Stabilization Fund, Assistance Listing #84.425C, #84.425D #84.425U and #84.425W, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023

View Audit 39758

Finding 43541 (2022-001)

Significant Deficiency 2022

Huntsville City Board of Education

AL

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

Finding: Certain timecards within the Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded adminis...

Finding: Certain timecards within the Special Education Cluster, Assistance Listing #84.027, COVID-19 #84.027X and #84.173, were not properly approved prior to payment of the payroll expenditure. Response: Application used to accumulate time and attendance records does not contain embedded administrative programming and controls to ensure all time and attendance information is approved by the employee and supervisor prior to payroll preparation. Management is working with the software provider to develop and embed the appropriate administrative controls and procedures to provide automated processing. In the immediate term, management will, with the assistance of the software provider, develop and utilize a hard copy report of all time and attendance records for each pay period by employee, school and/or department. Prior to payroll preparation, all entries on the report will be reconciled and manual employee and supervisor approvals will be documented. Principals and Department Heads will receive training in proper procedures for timecard approval. Anticipated Completion Date: August 2023

View Audit 39758

Finding 43501 (2022-008)

Material Weakness 2022

Goshen Community Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.333 § 200.334 § 200.403

FINDING 2022-008 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vendor claims with supporting documentation will be retained by the busines...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Vendor claims with supporting documentation will be retained by the business office. Requests for reimbursements including supporting documentation, including financial and programmatic records, will be retained to verify allowable activities or costs. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43500 (2022-010)

Material Weakness 2022

Goshen Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has e...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has expired. As a result, no corrective action can be made regarding the GEER grant. For future grants, the business office will calculate the equitable share for each non-public school. If IDOE provides any assistance with the calculation, GCS will verify the calculation and retain documentation to support the equitable share calculation. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43499 (2022-009)

Material Weakness 2022

Goshen Community 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 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business of...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business office. Full-time equivalent positions will be reviewed by the Human Resources department to ensure that the FTE positions reported are accurate. This will be signed by the preparer, Human Resources, and the program administrator. All ledger expenditures will be included in any report requirement. The prepared report and supporting documentation will be reviewed and approved by Assistant Superintendent, Tracey Noe. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43497 (2022-011)

Material Weakness 2022

Goshen Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? Real Time Reports During the October Pupil Enrollment process, the student roster will be pulled from Data Exchange (DEX). The student data will be pulled from the food service software. This data will be compared and digitally signed by building principals. Student socioeconomic status will be reviewed and verified by the food service manager or designee. The reviewed and verified PE report will be digitally reviewed and signed by the CFO and Superintendent. Eligibility ? Direct Certifications/Income Applications Monthly the grants manager completes the DC download and imports the data into the school nutrition software. Once completed, the Director of School Nutrition verifies the information and signs the download document that is saved on the districts network. This control was implemented in March 2023. Participation of Private School Children Participation is determined by a process that includes standardized test scores and teacher input to determine what services are required. Test scores are provided at the beginning of the year, middle of the year, and end of the year to monitor and adjust accordingly the services that are required. Assistant Superintendent, Tracey Noe will review and sign the participation list and approve services at the nonpublic schools. This process will be implemented during the 2023-24 grant cycle. Anticipated Completion Date: October 2023, March 2023 and July 2023, respectively.

View Audit 45028

Finding 43490 (2022-007)

Material Weakness 2022

Goshen Community Schools

IN

Subrecipient Monitoring Reporting Cash Management § 200.207 § 200.303 § 200.327

FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including f...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Requests for Reimbursements including supporting documentation, including financial and programmatic records, will be retained for a period no less than three years from the date of submission of the final expenditure report. Reimbursement Requests will be accompanied by supporting documentation to ensure expenditures are from the correct fund. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43489 (2022-006)

Material Weakness 2022

Goshen Community Schools

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.207 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Coordinated Early Intervening Services (CEIS): This finding is no longer ap...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Coordinated Early Intervening Services (CEIS): This finding is no longer applicable. If GCS is identified with significant disproportionality and CEIS does apply, in the future, GCS will ensure that exactly 15% of our total 611 and 619 allocation on CEIS expenses. Documentation to support expenses and submitted monitoring reports will be retained by the business office. Non-Public Proportionate Share: Supporting documentation will be provided at the time of submission of any reports. Documentation will be retained by the business office. All expenditures will be reviewed and monitored by the business office to ensure that GCS will spend the required amount. All budgeted earmarked line items for items such as non-public schools will be entered into the financial software as individual line items in order to properly expense and reimburse earmarked funds. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43488 (2022-005)

Material Weakness 2022

Goshen Community Schools

IN

Cash Management Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cash Management Requests for reimbursement will not be submitted until the Treasurer has attached the supporting documentation from the financial software system (member schools will provide documentation). The documentation will be reviewed and approved by the Executive Director of ECSEC prior to submission to the Treasurer. The reimbursement request will require an approval signature from the Chief Financial Officer/Treasurer prior to submittal. Completed as of: May 2023

View Audit 45028

Finding 43471 (2022-004)

Material Weakness 2022

Goshen Community Schools

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition and Sheryl Graves, Purchasing Specialist Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Micro-Purchases The School Corporation will document the ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition and Sheryl Graves, Purchasing Specialist Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Micro-Purchases The School Corporation will document the review/oversight of disbursements from program funds prior to payment. Claims will be prepared and reviewed by Christopher Dixon, Director of Nutrition, or designee, and submitted to the Accounts Payable Specialist for payment. Claims will be initialed or signed demonstrating approval of disbursements. Accounts Payable Specialist will enter claims into the financial software and pays claims after approval by the Chief Financial Officer and School Board. Documentation for claims will be kept in the business office. Small Purchases For Small Purchases, the School Corporation will obtain 3 quotes. Documentation of the 3 quotes are kept within the financial software system or electronically. For purchases about $50,000, GCS will enter into a contract with the vendor, after verifying that the vendor is not suspended or disbarred on SAM.gov. The contract will be electronically maintained by the Purchasing Specialist and uploaded to Gateway. Exceeds Simplified Acquisitions Signed and approved contracts will be maintained and filed electronically by the Purchasing Specialist. Suspension and Debarment All contracts will include documentation from SAM.gov that the vendor has not been suspended or disbarred. Anticipated Completion Date: April 2023

View Audit 45028

Finding 43470 (2022-003)

Material Weakness 2022

Goshen Community Schools

IN

Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.333 § 200.334 § 200.403 § 200.430

FINDING 2022-003 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will document the review/oversight o...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will document the review/oversight of disbursements from program funds prior to payment. Claims will be prepared and reviewed by Christopher Dixon, Director of Nutrition, or designee, and submitted to the Accounts Payable Specialist for payment. Claims will be initialed or signed demonstrating approval of disbursements. Accounts Payable Specialist enters claims into the financial software and pays claims after approval by the Chief Financial Officer and School Board. Documentation for claims will be kept in the business office. GCS will obtain prior written approval from IDOE and approval documents will be maintained by the Director of Nutrition. Assistant Superintendent, Dr. Barry Younhans, retired from GCS in July 2022. This corrected the finding. To ensure compliance, the payroll distribution report is reviewed and signed by the Treasurer and applicable program administrators prior to the completion of payroll by the payroll specialist. The report is reviewed to verify that employees are paid out of the correct accounting line. This process was implemented in December 2022. Anticipated Completion Date: April 2023 INDIANA STATE

View Audit 45028 Questioned Costs: $1

Finding 43458 (2022-006)

Material Weakness 2022

Putnam County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Correc...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: this was the first (for current officers) time getting this large of funds and jumping through all the necessary hoops and the county did not have anything in place prior to go off on how to proceed from start to finish. The county hired Barnes & Thornburg with the impression they would be walking us through the entire process and helping with all the reports. Commissioner Woodall had volunteered to be the county?s designee on handling all the reports necessary to do with the ARPA funds. He did them with the help he would receive from telephone calls with Barnes & Thornburg and the State. The county is going to hire someone (or an accounting firm) to start doing the reports and to make sure the county is complying with what needs to be done. Then, two county employees will have a review process to make sure the proper steps are being followed and the figures being turned in match what the county is showing has been receipted in and disbursed for each quarter and annually. Anticipated Completion Date: March 1, 2024

View Audit 40098

Finding 43457 (2022-005)

Material Weakness 2022

Putnam County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Correc...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: The Board of Commissioners and County Council met with and hired Barnes & Thornburg. The county thought the contract with them covered the original plan for the county and to help the county navigate the process of what needed to be done regarding the ARPA funds. The company never advised the county of the verification process to make sure contractors and subrecipients are not suspended, debarred, or otherwise excluded. To implement a debarment and suspension certification that would need to be signed by each vendor and Board of Commissioners. This would be for any vendor over the 25K threshold for the year. County Attorney will draw up the certification and issue to each vendor, sending notice to the Commissioners and the Auditor?s Office. Both the County Attorney and the Auditor?s Office will have a list of vendors that certifications are needed. Once completed the certification will be checked off and housed in the Auditor?s Office.

View Audit 40098

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