Corrective Action Plans

Finding 49754 (2022-002)

Significant Deficiency 2022

MN

Subrecipient Monitoring Eligibility Significant Deficiency § 200.303

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the el...

Subject: Hennepin County?s 2022 Corrective Action Plan Finding# 2022-002?Eligibility Program: WIC Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) (ALN 10.557) Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: While testing the eligibility requirement, we noted procedures and controls were not operating as designed to ensure that only those eligible were approved for WIC. In our sample of 40 cases, two cases had no evidence that an independent review of the eligibility determination occurred. In addition, while we were able to test manual compensating controls over eligibility determination, we were not able to review and test the automated application controls and the related information technology general controls (ITGCs) within the HuBERT system, a state system that is administered by the state and required to be used by the County for eligibility determination, to determine whether controls are adequately designed and implemented and operating effectively. Hennepin County?s Corrective Action Planned in Response to Finding: Program staff will establish a process to strengthen eligibility determinations. Hennepin County Employee Responsible for the CAP: Jill Wilson Planned Completion Date for CAP: December 31, 2023 Hennepin County will encourage the State to provide an independent audit of the design and implementation of HuBERT system controls for the benefit of all counties. Hennepin County Employee Responsible for the CAP: Andra Roethler Planned Completion Date for CAP: December 31, 2023

View Audit 51481

Finding 49750 (2022-010)

Significant Deficiency 2022

Delaware State University

DE

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

2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policie...

2022-010 COVID-19, Education Stabilization Fund: Higher Education Emergency Relief Fund - Student Aid Portion and Institutional Portion ? Federal Assistance Listing Nos. 84.425E and 84.425F - Reporting Recommendation: We recommend the University enhances its procedures, controls, and review policies around HEERF reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Delaware State University?s Office of Business and Finance will create and upload the quarterly CARES HBCU and Institutional reports by the 10th day after the end of each calendar quarter. The Office of Student Accounts will create and upload the quarterly CARES Student Portion reports by the 10th day after the end of each calendar quarter. Name(s) of the contact person(s) responsible for corrective action: Assistant Controller, Sasha N. Lee & Executive Director of Student Accounts, Carold Boyer-Yancy. Planned completion date for corrective action plan: March 2023

View Audit 49440

Finding 49730 (2022-013)

Material Weakness 2022

Pinecrest Academy of Northern Nevada

NV

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

Finding Number: 2022-013 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of fin...

Finding Number: 2022-013 ? SEFA Preparation Corrective Action Plan: In 2022, the office had downsized due to turnover in staff. While a process was in place for reconciling, a secondary review was not performed to verify accuracy of the residual value calculations. To strengthen the oversight of financial management in the School, Academica Nevada, the School?s management company, has filled all the open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. The grant manager will reconcile all grants to ensure proper cutoff, with a secondary review performed by a member of management. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 43510

Finding 49728 (2022-011)

Material Weakness 2022

Pinecrest Academy of Northern Nevada

NV

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

Finding Number: 2022-011 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of G...

Finding Number: 2022-011 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Action Plan: A process has been put in place for the school principal to review all RFRs prior to submission to the grantor. Approval is evidenced by email sent by principal to the Director of Grant Management, which is saved with the RFR as support. Responsible Individuals: Nachum Golodner, Director of Accounting Anticipated Completion Date: June 30, 2023

View Audit 43510

Finding 49604 (2022-004)

Significant Deficiency 2022

Illinois Housing Development Authority

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.1 § 200.303

The Authority is in the process of working with Illinois Department of Revenue to obtain an agreement for fiscal year 2023. Unless extraneous circumstances prevent the Authority from obtaining an agreement in a timely manner, the Authority will ensure intergovernmental agreements exist before commen...

The Authority is in the process of working with Illinois Department of Revenue to obtain an agreement for fiscal year 2023. Unless extraneous circumstances prevent the Authority from obtaining an agreement in a timely manner, the Authority will ensure intergovernmental agreements exist before commencing new program administration. The Authority will implement new policies and procedures to strengthen control.

View Audit 42245

Finding 49602 (2022-003)

Significant Deficiency 2022

Illinois Housing Development Authority

IL

Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.332

The Authority agrees with the finding and has implemented several new policies and procedures to strengthen controls surrounding the sub monitoring process. All staff are scheduled to complete a full monitoring cycle and have been scheduled for additional trainings. Additionally, weekly team meeting...

The Authority agrees with the finding and has implemented several new policies and procedures to strengthen controls surrounding the sub monitoring process. All staff are scheduled to complete a full monitoring cycle and have been scheduled for additional trainings. Additionally, weekly team meetings are conducted, and the Authority has updated its written procedures to address the sub monitoring deficiencies. Management and Supervisors will be responsible for weekly quality control tasks that include, reviewing system reports, weekly one on one meetings with the Assistant Director and any staff. The quality control and one on one meetings will be used to reduce and eliminate delayed submissions, closeouts, and notification letters. The Supervisors will run internal reports weekly to identify what inspections are due and ensure they are submitted timely.

View Audit 42245

Finding 49601 (2022-002)

Material Weakness 2022

Rock County

WI

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

Finding 2022-002 Program ALN: 93.498 Program Title: COVID-19 Provider Relief Funds Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Health and Human Services Repeat of Finding 2021-004 Condition Two of two reports selected for testing were not reviewed and appr...

Finding 2022-002 Program ALN: 93.498 Program Title: COVID-19 Provider Relief Funds Award Number/Year: Not applicable / 2022 Federal Agency: U.S. Department of Health and Human Services Repeat of Finding 2021-004 Condition Two of two reports selected for testing were not reviewed and approved by an independent person separate from the preparer prior to submission to HHS. In addition the County did not maintain supporting documentation to support the amounts reported. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The next report due will include documentation of review and approval by an independent person separate from the preparer. In addition, supporting documentation to support the amounts reported will be maintained. Name(s) of Contact Person(s) Responsible for Corrective Action: Rock Haven Nursing Home Director and Rock Haven Business Manager. Anticipated Completion Date: The corrective action will be completed at the time the next report is due.

View Audit 42483

Finding 49594 (2022-005)

Material Weakness 2022

Taos Health Systems, Inc.

NM

Questioned Costs Cash Management HUD Housing Programs § 200.302 § 200.303

COVID-19 Provider Relief Fund ? AL No. 93.498 Recommendation: Our auditors recommended the Organization evaluate its financial reporting processes and controls to determine whether additional controls over the preparation of any Provider Relief Fund reports are needed to ensure the reports are prep...

COVID-19 Provider Relief Fund ? AL No. 93.498 Recommendation: Our auditors recommended the Organization evaluate its financial reporting processes and controls to determine whether additional controls over the preparation of any Provider Relief Fund reports are needed to ensure the reports are prepared in line with the Provider Relief Fund guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: The Organization missed reducing the costs claimed against PRF by the amounts reimbursed through the Medicare cost report. The Organization did have additional lost revenues though that would offset these costs claimed and wouldn?t result in a repayment of the funds. We would look to HRSA for guidance on how you would like us to update our Phase 1 PRF report or how you would like to see this corrected. Also, the CFO will listen to webinars to receive education for Phase IV funds that were received by the Organization to ensure compliance with the reporting requirements. COVID-19 Provider Relief Fund ? AL No. 93.498 (Continued) Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 42385 Questioned Costs: $1

Finding 49592 (2022-003)

Significant Deficiency 2022

Taos Health Systems, Inc.

NM

Reporting § 200.302 § 200.303

Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors had the following recommendation related to FFATA reporting: ? They recommended the Organization review the instructions for comple...

Rural Health Care Services Outreach, Rural health Network Development and Small Health Care Provider Quality Improvement ? AL No. 93.912 Recommendation: Our auditors had the following recommendation related to FFATA reporting: ? They recommended the Organization review the instructions for completion of the federal financial reports with training provided to the program staff preparing and reviewing the federal financial reports to ensure submitted reports are complete and timely. ? Specific to special reports for FFATA, they recommended the Organization provide training on the requirements to those employees responsible for reporting the action in FSRS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management?s response: The Organization was unaware of the FFATA reporting requirement. The Organization will register and submit the FFATA. Also, the Organization failed to report the indirect costs on the FFR. The Organization has notified the responsible parties to avoid future occurrences. The FFR?s have been completed to report indirect costs separately in fiscal year 2023. The FFATA was submitted in fiscal year 2023 and will be updated yearly. Name(s) of the contact person(s) responsible for corrective action: Connie Prewitt, Interim CFO Planned completion date for corrective action plan: Will implement in fiscal year 2023.

View Audit 42385

Finding 49589 (2022-001)

Significant Deficiency 2022

Tahlequah Hospital Authority Dba Northeastern Health System

OK

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financ...

Consideration of Amounts Reported as Lost Revenue Finding 2021-001 Federal Agency Name: Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year - Period 1 TIN #736060835 Federal Financial Assistance Listing # 93.489 Finding Summary: The Medicare C revenue and total revenue for the first quarter of 2021 was overstated by $300,000 on the HRSA Period 2 report. The result did not affect the lost revenues calculated. Responsible Individuals: Richard Wagner, Chief Financial Officer Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Anticipated Completion Date: April 2023

View Audit 42346

Finding 48992 (2022-001)

Significant Deficiency 2022

China Digital Times

CA

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

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures a...

Management agrees with the finding and recommendation. Management is working with the accounting team to implement a new process to ensure that account and grant reconciliations are performed on a quarterly basis, at a minimum. Management will review and approve all reconciliations. New procedures are also being implemented to tighten the information flow between management and the accounting team to streamline all aspects of the coding, data entry, and billing process.

View Audit 49301

Finding 48946 (2022-001)

Significant Deficiency 2022

Calumet College of St. Joseph

IN

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.326

Finding: 2022-01 The College, under the direction of the Vice President of Business and Finance, is in the process of revising the existing Procurement Policy to include the required federal procurement standards set out in 2 CFR sections 200.318 through 200.326. It is anticipated that the new polic...

Finding: 2022-01 The College, under the direction of the Vice President of Business and Finance, is in the process of revising the existing Procurement Policy to include the required federal procurement standards set out in 2 CFR sections 200.318 through 200.326. It is anticipated that the new policy will be in place by June 30, 2023. While the requirements have not been stated in the current policy, the College believes that it is following the prescribed requirements in practice. The College understands the importance of following the guidelines and providing clear expectations in the policy. Person responsible: Lynn Miskus, Vice President for Business and Finance. Contact Information: LMISKUS@CCSJ.EDU; 1-219-473-4310

View Audit 46412

Finding 48935 (2022-006)

Material Weakness 2022

Crawfordsville Community School Corporation

IN

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

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal c...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Andrew Nicodemus Contact Phone Number: 765-362-2342 Views of the Responsible Official: We agree with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the control procedures over the Reporting for ESSER. After this review, we will implement a system to ensure that all reports are properly reviewed and have the adequate supporting documentation kept on file. Anticipated Completion Date: We expect this Corrective Action to be implement by the end of April 2023 to allow for a full review of all internal control processes and procedures.

View Audit 49435

Finding 48871 (2022-001)

Material Weakness 2022

Rising Sun - Ohio County Community School Corporation

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number: (812) 438-2655 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will maintain communication with the Wilson Education Center to ensure that they co...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Kelli Keith Contact Phone Number: (812) 438-2655 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will maintain communication with the Wilson Education Center to ensure that they comply with requirements related to the grant agreement and the Procurement and Suspension and Debarment compliance requirement. In the event that the Wilson Education Center does not comply with the above requirement, the school corporation will look at the federal website to ensure that all vendors are on the approved list. If the Wilson Education Center fails to meet the above criteria, the school corporation would advertise to solicit bids for milk and bread. Anticipated Completion Date: January 13, 2023

View Audit 46501

Finding 48756 (2022-003)

Material Weakness 2022

Call to Freedom

SD

Allowable Costs / Cost Principles § 200.303 § 200.430

Finding 2022-003 Federal Agency Name: Department of Justice Program Name: Crime Victim Assistance FFAL #16.575 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Our testing over payroll expenditures charged to federal program identified nine...

Finding 2022-003 Federal Agency Name: Department of Justice Program Name: Crime Victim Assistance FFAL #16.575 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: Our testing over payroll expenditures charged to federal program identified nine instances in which percentage of VOCA hours worked per employee timesheet differed from the percentage of VOCA hours charged to the federal program. Responsible Individuals: Becky Simmons, President and CEO, Donna Nugteren, Director of Finance, Rachel Schartz, Director of Grants Management Corrective Action Plan: State payroll is submitted monthly in the grant drawdown process. The state reviews all payroll and processes for calculating hours. They have provided Call to Freedom with their calculator to assist in the recording of employees who are partially covered under the state grant. All state drawdowns are reviewed by the state prior to payment. The new grant begins 07.01.23. Call to Freedom has obtained the requirements from the state in their Grantee Guidelines document. The Director of Grants Management is a new addition to Call to Freedom and will assist in the review of the process. Call to Freedom will verify accuracy of hours recorded. The percentages are determined by the number of hours each employee records in the grant for the monthly drawdown. Call to Freedom will audit monthly and submit to the state for their review and approval. Anticipated Completion Date: July 2023

View Audit 51339

Finding 48726 (2022-001)

Significant Deficiency 2022

Catholic Charities of Fairfield County, Inc.

CT

Allowable Costs / Cost Principles § 200.303

Corrective Action Plan For the year ended June 30, 2022 Finding 2022-001: Types of Services and Costs Allowed or Disallowed (Significant Deficiency) Summary: During the fiscal year ended June 30, 2022, certain payroll transactions were processed and paid without documented supervisor approval of ...

Corrective Action Plan For the year ended June 30, 2022 Finding 2022-001: Types of Services and Costs Allowed or Disallowed (Significant Deficiency) Summary: During the fiscal year ended June 30, 2022, certain payroll transactions were processed and paid without documented supervisor approval of employee timecards. View of Responsible Officials and Planned Corrective Action: Catholic Charities has implemented the following control in fiscal year 2023 to address the deficiency: ? Preventative: Payroll allocations are entered into the payroll system and adjusted based on time spent on the given programs. ? Supervisors will go into the payroll system before payroll is processed and electronically approve the timecards of their staff. This approval signifies that hours worked on the specified programs are correct and appropriate as presented. ? The Accounting Clerk will not process payroll until all timecards show supervisor approval ? Digital documents will be kept as evidence of review. Name of Contact Person(s) Responsible for the Plan: Debra Bodner-Beurer, Vice President of Finance dbodner@ccfc-ct.org (203) 416-1478 Proposed Completion Date: Completed December 13, 2022

View Audit 46442

Finding 48702 (2022-001)

Significant Deficiency 2022

College of Southern Maryland

MD

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.328 § 200.329

Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findi...

Recommendation: The College should review the reporting requirements and implement procedures to ensure that all required reports are issued / posted in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A review of the Department of Education?s reporting requirements for the HEERF Student funding has been completed, by all parties involved. The missing reports are finalized and posted to the College?s internet. The Financial Aid and Financial Services-Grants departments will monitor communication from the Dept of Ed, sharing information received by each, thereby ensuring future reporting requirements are fulfilled. Name(s) of the contact person(s) responsible for corrective action: Christian Zimmerman Planned completion date for corrective action plan: April 20, 2022

View Audit 47727

Finding 48549 (2022-009)

Material Weakness 2022

Madison Consolidated Schools

IN

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

FINDING 2022-009 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future when we have construction projects being paid fr...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the future when we have construction projects being paid from federal funds we will request the contractor to submit payroll logs weekly to the Director of Facilities. We will also require them to include weekly payroll reports in the pay applications. Anticipated Completion Date: 2/13/23

View Audit 49219

Finding 48547 (2022-007)

Material Weakness 2022

Madison Consolidated Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-007 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are in the process of contracting with a fixed asset compan...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are in the process of contracting with a fixed asset company to perform a physical fixed asset review for MCS. The Assistant to the CFO and the CFO will monitor this process and perform a documented review of the asset ledger. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48544 (2022-008)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, ...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation will be kept to ensure evidence of preparation, review, and approval of the Grant Reporting. Two individuals will sign off on all future reports and documentation will be kept on file. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48541 (2022-004)

Material Weakness 2022

Madison Consolidated Schools

IN

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The high school will create proce...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The high school will create procedures for tracking enrollments, removals, transfers, expulsion, and graduation numbers. Beginning in FY23, a cohort review is administered three times yearly (September, February, and June) by administration and school counselors. Student Services clerk reviews the withdrawal file for any student marked unknown or undetermined to obtain any necessary documentation and/or signatures. After review and confirmation of the appropriate mobility code and documentation, administration will work with the district technology team to correct errors in data exchange. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48540 (2022-003)

Material Weakness 2022

Madison Consolidated Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.333

FINDING 2022-003 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Data Management Specialist wi...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Janet McCreary, Director of Curriculum, Instruction, & Assessments Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. The Title I Compliance Specialist/Grants & Compliance Specialist will verify the information for accuracy and keep documentation of the review. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48537 (2022-005)

Material Weakness 2022

Madison Consolidated Schools

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting in FY 2021 Time and Effort logs were kept by employee...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Danica Houze, Chief Financial Officer Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Starting in FY 2021 Time and Effort logs were kept by employees working with non-public students. Logs are submitted to the Director of Student Services and the payroll department, then accounts are distributed to match time actually spent with the non-public time spent per the time and effort logs. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48531 (2022-006)

Material Weakness 2022

Madison Consolidated Schools

IN

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

FINDING 2022-006 Contact Person Responsible for Corrective Action: Judy Brooks, Food Service Coordinator Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Coordinator will follow our procurement proce...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Judy Brooks, Food Service Coordinator Contact Phone Number: 812-274-8001 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Service Coordinator will follow our procurement procedures for all purchases. Food Service Coordinator will document that vendors for the BID are not suspended or debarred from participation in federal programs before purchasing also vendors used through the Wilson Center. The Deputy Treasurer will verify procurement and suspension and debarment documentation is on file before payment is made. When we are checking the vendors on the sams.gov website and there are no results founds then we will also request the vendor to submit a suspended and debarred form. Anticipated Completion Date: 2/13/2023

View Audit 49219

Finding 48522 (2022-005)

Material Weakness 2022

North Central Parke Community School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of ...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Vonessia Harmon, Business Manager Contact Phone Number: 765-569-4195 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Due to the unexpected COVID19 pandemic along with the addition of new ESSER & CARES grants & their various reporting requirements, the Business Manager failed to obtain review and signature from the Superintendent for the annual data collection reports. Effective immediately, in addition to the monthly reimbursement requests, the Superintendent will also properly review & sign off on all State & Federal grant reporting documents prepared & submitted by the Business Manager. Audit Evidence: Superintendent Signature & Date In the NCP Business Office Handbook; under Grants; the following has been added: ?The Superintendent will properly review and sign off on each reporting requirement to ensure accuracy.? Anticipated Completion Date: Effective immediately

View Audit 44369

Corrective Action Plans

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