Corrective Action Plans

Finding 39993 (2022-004)

Material Weakness 2022

One Vision

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Findin...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Organization selected option ii to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the Organization did not have an approved budget, the Organization calculated lost revenues using a budget approved by their board after March 27, 2020. The Organization also did not adjust patient revenue for certain adjusting entries identified as part of the financial statement audit, which should have been included to calculate net patient revenue. In addition, the Organization, did not back out lost revenues that had been claimed by other funds. When the Organization tried to reopen their report during the single audit, the Organization was informed that amendments were not allowed. Finally, the Organization?s lost revenue claimed under the program as an allowable cost was not fully reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Our budget for FY 2020 was approved prior to the March 2020 deadline identified. We therefore used Method 2 since the budget had been approved. However, we should?ve used Method 3 which would?ve allowed FY 2021 and later to compare actual to budget. We contacted HRSA during our single audit to try and have our reporting reopened so that we could amend the reporting, however that request was denied. If we had been able to reopen our report, we also would have adjusted lost revenue for adjusting entries identified as part of the financial statement audit and other sources that used lost revenue. However, the total lost revenue used to claim PRF would not have changed as we had significant excess lost revenue, so net effect in changes would be none. Anticipated Completion Date: September 28, 2023

View Audit 45801

Finding 39953 (2022-003)

Significant Deficiency 2022

City of Laguna Hills

CA

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

Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The...

Finding 2022-003 Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Finding Summary: Review of SEFA Responsible Individuals: Eric Hendrickson, Finance Director Corrective Action Plan: The Finance Department will prepare the SEFA and have it reviewed by the appropriate higher authority prior to submitting the document to the auditors. Anticipated Completion Date: 06/30/2023

View Audit 37900

Finding 39933 (2022-002)

Significant Deficiency 2022

The Rogosin Institute, Inc.

NY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

Finding 2022-002 ? I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 12.420 / W81XWH180620 93.847 / RC2DK125960 93.84...

Finding 2022-002 ? I. Procurement and Suspension and Debarment Information on the federal program: Grantor: Department of Defense, Department of Health and Human Services Program Name: Research and Development Cluster Assistance Listing No. / FAIN: 12.420 / W81XWH180620 93.847 / RC2DK125960 93.847 / R24DK106743 93.847 / UC2DK126021 / MDI Biological Laboratory / UC2DK126021-02/Rogosin 93.847 / R56DK125960 / UT Southwestern Medical Center / GMO210101 PO0000002155 93.847 / R01DK131050 / Joan & Sanford I. Weill Medical College of Cornell University / 213209 / 225880 Section III ? Federal Award Findings and Questioned Costs (continued) 93.847 / U01DK123786 / University of Washington / UWSC11731 93.847 / R01DK115468 / University of Washington / UWSC10982 93.847 / U01DK123813 / Trustees of the University of Pennsylvania / 577985 93.855 / R21AI164093 / Joan & Sanford I. Weill Medical College of Cornell University / 211581 / 222908 Views of responsible officials and planned corrective actions: Management concurs with this audit finding and will enhance the suspension and debarment review process and controls to meet the requirements of 2 CFR part 200. Name of responsible official: Name ? Lauren Everson Title ? Director of Finance, NYP Phone: (212-297-3325) Email: jrh9009@nyp.org Projected completion date: December 31, 2023

View Audit 37679

Finding 39917 (2022-001)

Material Weakness 2022

The University of Chicago

IL

Student Financial Aid Eligibility Period of Performance § 200.303

CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: The Registrar's Office has implemented a comparison process where graduates are verified against the National Student Clearinghouse grad only file. Implementation Date: 8/21/22 Corrective Action: The Registrar's O...

CFDA Numbers: Various Program: Student Financial Assistance Cluster Corrective Action: The Registrar's Office has implemented a comparison process where graduates are verified against the National Student Clearinghouse grad only file. Implementation Date: 8/21/22 Corrective Action: The Registrar's Office has implemented a process to verify SSNs on record and correct student records. Implementation Date: 1/20/22 Corrective Action: The Registrar's Office will develop a business process to review term withdrawals for program/campus level discrepancies. Implementation Date: 6/12/23 Contact Person: Scott Campbell and Amanda Fijal

View Audit 48521

Finding 39872 (2022-001)

Material Weakness 2022

Froedtert Health, Inc. and Affiliates

WI

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

Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert He...

Froedtert Health, Inc. and Affiliates Audit in Accordance with Uniform Guidance: Corrective Action Plan Year Ended June 30, 2022 Finding Number: 2022-001 Agency: Department of Health and Human Services Contact Person: David Dirksmeyer, Director of Corporate Finance Corrective Action: Froedtert Health agrees with the finding. Prospectively, Froedtert Health will ensure that all controls relating to review of Provider Relief Fund portal submissions are effectively designed to ensure compliance with regulations for federal funding and are operating effectively. Date of Completion: September 30, 2023

View Audit 47950

Finding 39866 (2022-001)

Material Weakness 2022

Special Olympics Indiana, Inc.

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management ...

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A procurement policy, compliant with the Procurement Standards codified in 2 C.F.R. ? 200.317 through ? 200.327 has been approved by the Board of Directors. This policy states the procedures required for documentation for procurement of goods and services related to all Federal awards. Specific additional procedures have been implemented providing an additional level of review for all Federal expenditures, including a quarterly reconciliation of reporting submitted to the granter.

View Audit 37544

Finding 39816 (2022-005)

Significant Deficiency 2022

Pueblo County Colorado

CO

Procurement, Suspension & Debarment § 200.303

Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarr...

Recommendation: We recommend the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that any entity that receives American Rescue Plan (APRA) funding is not suspended or debarred as well as ensure that they are registered on SAM.gov before any funds are disbursed by the County. An addendum is being added to all current and new contracts that will require signed certification from the vendors/contractors related to debarment and registration with SAM.gov. Name(s) of the contact person(s) responsible for corrective action: Sherri Crow, Interim Director of Budget and Finance Planned completion date for corrective action plan: January 1, 2024

View Audit 34720

Finding 39815 (2022-004)

Material Weakness 2022

Pueblo County Colorado

CO

Subrecipient Monitoring § 200.303 § 200.331 § 200.332

Recommendation: We recommend that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subr...

Recommendation: We recommend that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that all subrecipients of American Rescue Plan (APRA) funds are monitored by using appropriate subrecipient monitoring procedures to ensure compliance with the grant awarded throughout the contract period. Name(s) of the contact person(s) responsible for corrective action: Sherri Crow, Interim Director of Budget and Finance Planned completion date for corrective action plan: January 1, 2024

View Audit 34720

Finding 39798 (2022-005)

Significant Deficiency 2022

Avoyelles Parish Police Jury

LA

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

CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should ...

CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.

View Audit 37940 Questioned Costs: $1

Finding 39691 (2022-004)

Significant Deficiency 2022

Cook County, Illinios

IL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommen...

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommendations of the auditors by taking the following Corrective Action Plans (CAP) outlined below: Finding 2022-004: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from Program Leads and the Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by the established County Policy. Correction Action: The CCH Director of Grants Accounting will be responsible for training the Program Leads and Account Payable (AP) unit to ensure proper supporting documents are attached to each invoice as required by the established County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Finding 39689 (2022-005)

Significant Deficiency 2022

Cook County, Illinios

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the estab...

Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the established controls that ensure proper support documentation is included with the journal entry chargeback entries prepared by Finance staff to justify the charges incurred to the Grant. Additionally, the Program Lead (key personnel) assigned to the program left the organization prior to the Grant ending which affected the periodic review for allowable costs/charges. Corrective Action: The CCH Director of Grant Accounting will reinforce current internal controls so that the reviewer/approver (staff who prepares the chargeback) includes proper supporting documents and attaches to the entries in the EBS Oracle System. Additionally, the CCH Director of Grant Accounting will continue to reinforce current CCH procedures and ensure Grant expenditures are periodically reviewed and checked for allowability and reasonableness (based on activities) by both the Finance and Programmatic areas. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825 Questioned Costs: $1

Finding 39688 (2022-010)

Significant Deficiency 2022

Cook County, Illinios

IL

Cash Management Reporting Allowable Costs / Cost Principles § 200.303

Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323...

Subject: Corrective Action Plan For: Finding 2022-010 Cook County Health would like to respond to the finding related to the Provider Relief Fund {PRF) Phase 2 Reporting. The FY'22 SEFA amount (including both lost revenues and expenditures) for the HRSA PRF Phase 2 Reporting period was $31,163,323.35. Cause: The cause of this finding resulted from a misunderstanding of the expense data that was rolling/ inputted in the HRSA portal. The Unreimbursed Expenses line should have been inputted as Other PRF Expenses. CCH Management has instituted the following Corrective Action Plan (CAP) to prevent future occurrence. Corrective Action Plan: To ensure accurate data is reported, CCH has implemented the following corrective action plan: ? Any future HRSA- PRF Audit Portal data submission will require multiple reviews. The review will be led by CCH Finance's Associate Chief Financial Officer to ensure the report is accurate and complete prior to submission. Status - Phase 4 PRF Reporting was reviewed on March 28th, 2023, by the CFO and ACFO prior to submission. ? To buttress this CAP, CCH has created a dedicated GL account code to track all PRF activities - lost revenue, cash disbursed, and expenses incurred. Fully Implemented since - (August 30th, 2022) ? A recurring monthly reconciliation meeting has been instituted to track lost revenues, and expenses that were paid with PRF and not through any other type of assistance. Recurring Monthly Reconciliation Leader- Scott Spencer, Associate Chief Financial Officer. Please note that CCH has not received any PRF funding since January 2022.

View Audit 37825

Finding 39685 (2022-007)

Significant Deficiency 2022

Cook County, Illinios

IL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Finding #2022-007: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from the Progr...

Finding #2022-007: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from the Program Leads and Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by County Policy. Correction Action: The CCH Director of Grant Accounting will be responsible for training the Program Leads and Account Payable (AP) staff to ensure proper supporting documents are attached to each invoice as required by County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Finding 39585 (2022-006)

Significant Deficiency 2022

Village of Tijeras

NM

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302 § 200.303

Recommendation We recommend the Village 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. Management Response Corrective Acti...

Recommendation We recommend the Village 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. Management Response Corrective Action: The Village recognizes the need for improved oversight of its grant-funded capital projects and has hired a full-time Grant Writer/Administrator who will work in conjunction with the Clerk and Finance Director to monitor grant activities, submit reports and requests for payment in a timely manner, and ensure all program requirements are met. Village staff will receive training on the reporting and administration requirements of grant-funded programs. Village staff will maintain regular communication with funding agency liaisons to ensure that required reports are prepared accurately and submitted timely. Due Date of Completion: June 2023 Responsible Party: Finance Director and Village Clerk

View Audit 34655

Finding 39531 (2022-002)

Significant Deficiency 2022

Sanford

SD

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

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund ...

Finding 2022-002 ? Activities Allowed or Unallowed and Allowable Costs/Cost Principles Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Health Resources and Services Administration (HRSA) Assistance Listing: 93.498; COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (PRF) Award Year: 2022 Planned corrective actions: Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being used for unallowable contract labor costs. Sanford believes that the risk of any material contract labor costs being incorrectly charged to a federal grant is effectively mitigated through existing preventative and detective internal controls. Sanford will re-educate the senior care facility?s administrators and enhance its procedural documentation regarding retention of evidence related to the approval of contract labor timecards and payment of contract labor invoices for this facility to be consistent with the over 200 other facilities across the system. Responsible official: Dustin Scholz, Executive Director of Operations Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39508 (2022-001)

Significant Deficiency 2022

Sanford

SD

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213 § 200.303

Finding 2022-001 ? Suspension and Debarment Information on the federal program: Federal Agency: Various Assistance Listing: Various; Research and Development Cluster Award Year: 2022 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and deb...

Finding 2022-001 ? Suspension and Debarment Information on the federal program: Federal Agency: Various Assistance Listing: Various; Research and Development Cluster Award Year: 2022 Planned corrective actions: As it relates to the reliance on the third-party vendor that conducts suspension and debarment -party vendor searches, the third party vendor provides Sanford a SOC (System and Organizational Controls) 2 Type II report annually over the effectiveness of its controls. This is reviewed by Sanford?s compliance department to ensure that there are no findings that would be of concern to Sanford?s reliance on the vendor transaction. Considering the third-party vendor is not relied upon for financial controls, the third-party vendor does not have a SOC 1 (System and Organization Controls) Report and therefore did not provide this level of report to Sanford. To provide context on scale of vendors subject to suspension and debarment, Sanford paid a total of 27,000 vendors in 2022. There were three vendors identified through the vendor setup and monitoring process to be suspended or debarred. None of those vendors were associated with the programs funded with federal funds. Sanford?s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being paid to the vendors that are suspended or debarred. Sanford believes the risk of any material disbursement to suspended and debarred vendor is effectively mitigated through existing preventative and detective internal controls. Sanford will document a periodic validation of the suspension and debarment search results performed by the third-party vendor for vendor searches that yield no suspension and debarment match. In addition, Sanford will enhance its procedural documentation regarding retention of evidence related to reconciliation of vendor list when discrepancies are identified and the suspension and debarment results that is generated through the vendor setup process. Responsible official: Tracy Sattler, Director of Compliance and Melanie Paape, Executive Director of Supply Chain Anticipated completion date: August 31, 2023

View Audit 34025

Finding 39497 (2022-001)

Significant Deficiency 2022

Population Services International

DC

Subrecipient Monitoring § 200.303 § 200.328

2022-001 Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Marcie Cook, Susan Mukasa Title: Vice Presidents, Global Operations Phone Number: 202 753 7532 / 202 734 7784 Estimated Completion Date ? ongoing ...

2022-001 Internal Control over Compliance and Compliance with the Reporting Compliance Requirement Contact: Marcie Cook, Susan Mukasa Title: Vice Presidents, Global Operations Phone Number: 202 753 7532 / 202 734 7784 Estimated Completion Date ? ongoing Corrective Action PSI will focus on continuous improvements to the reporting tracking system (D-Tracker) that ensures each contract has a clear program and financial reporting deadlines. The Program Management Team will keep working with Project Directors to confirm accuracy of the report deadlines in D-Tracker. Quarterly reports will be run to confirm upcoming reports due in the quarter and be shared with appropriate staff to ensure that deadlines are met or approvals to extend due dates are appropriately documented. Training will be provided throughout the year so that monitoring is part of the standard procedure.

View Audit 46560

Finding 39427 (2022-002)

Significant Deficiency 2022

Avera Health

SD

Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Department of Health and Human Services CFDA #93.461 COVID-19 Uninsured COVID Testing and Treatment Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Our testing over activities allowed and allowable...

Finding 2022-002 Department of Health and Human Services CFDA #93.461 COVID-19 Uninsured COVID Testing and Treatment Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Our testing over activities allowed and allowable costs identified three instances in which patient treatment charges were charged under federal award and COVID-19 was not the primary diagnosis. Responsible Individuals: Mary Wickersham, Amanda Schutz Corrective Action Plan: The Organization will review and strengthen the controls surrounding evaluation of diagnosis codes to include ?Z diagnosis codes? prior to the submission of claims. The Organization has since issued refunds to the federal agency related to the instances noted in the finding. Anticipated Completion Date: June 30, 2023

View Audit 34520

Finding 39213 (2022-002)

Material Weakness 2022

City of Maitland

FL

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

Name of Contact Person: Jerry Gray, Finance Director Corrective Action: The City will implement a process to ensure all grant reports are reviewed by a second reviewer prior to submission. Proposed Completion Date: Immediately.

View Audit 37097

Finding 39078 (2022-003)

Material Weakness 2022

North Newton School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-003 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Because the COVID-19 pandemic cause...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Because the COVID-19 pandemic caused the addition of new CARES and ESSER grants and various new additional data reporting requirements, the director of business and finance forgot to obtain the second review and appropriate documentation as is being done for each grant reimbursement request and the final expenditure report Effective immediately, all federal data reports will be reviewed by either the superintendent or deputy treasurer before submission. The review will be documented with the reviewer?s initials and date as well as the preparer?s initials and date of completion. Anticipated Completion Date: The corrective action plan was implemented on March 15, 2023.

View Audit 46473

Finding 39077 (2022-002)

Material Weakness 2022

North Newton School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The purchase of two water tanks...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The purchase of two water tanks were not recorded in the fixed assets inventory because the purchases were viewed as a repairs to infrastructure. Effective immediately, improvements or renovations to existing infrastructure will be capitalized as outlined in board policy. Anticipated Completion Date: The corrective action plan was implemented on March 15, 2023.

View Audit 46473

Finding 39076 (2022-004)

Significant Deficiency 2022

North Newton School Corporation

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Deba...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Procurement and Suspension and Debarment compliance requirements were not met because a system of internal controls had not been established by Cooperative School Services. The North Newton School Corporation is a participating member school corporation of Cooperative School Services, a special education cooperative. Cooperative School Services has developed internal controls to ensure the Procurement and Suspension and Debarment compliance requirements are met. North Newton School Corporation will implement internal controls to ensure that Cooperative School Services is complying with Procurement and Suspension and Debarment compliance requirements. Anticipated Completion Date: The corrective action plan will be implemented on March 16, 2023.

View Audit 46473

Finding 39068 (2022-001)

Material Weakness 2022

North Newton School Corporation

IN

Procurement, Suspension & Debarment § 200.303 § 200.320

FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The superintendent and director...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Karen Zackfia, Director of Business and Finance Contact Phone Number: Karen Zackfia, 219-285-2228 Views of Responsible Official: I concur with the finding. Description of Corrective Action Plan: The superintendent and director of maintenance will be made aware that construction contracts in excess of $2,000 paid from federal funds must pay wages by the vendor not less than those established for the locality of North Newton School Corporation by the Department of Labor and that compliance with the Davis-Bacon Act must be in the vendor?s contract requiring weekly submissions of a copy of payroll and statement of compliance to North Newton School Corporation by the vendor as work is completed. The submission of the required documents will be one of the requirements for payment to the vendor. Anticipated Completion Date: The corrective action plan was implemented on March 15, 2023.

View Audit 46473

Finding 39061 (2022-002)

Material Weakness 2022

North Miami Community Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

Finding 2022-002 ? Child Nutrition Cluster ? Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: (765) 226-0603 Views of Responsible Official: We concur with the finding. Description of Corrective A...

Finding 2022-002 ? Child Nutrition Cluster ? Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Serena Francis, Business Manager Contact Phone Number: (765) 226-0603 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We have joined the Food 2 School consortium beginning with 2022-2023 school year. Both our Food Service Director and our Business Manager receive all emails and communication. This will allow internal control and oversight to ensure that the consortium is compliment with all state and federal procedures. We also have moved all of our small purchases into this purchasing consortium system. Anticipated Completion Date: August 1, 2023

View Audit 44945

Finding 39057 (2022-001)

Significant Deficiency 2022

Knox Community School Corporation

IN

Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.303 § 200.328

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: S...

Finding 2022-001 CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Dr. Darrel L. Bobe Superintendent Terri L. Roesler Treasurer Debbie Utt Payroll/Personnel Ethan Singleton Technology Coordinator Kevin Curtis Director of Buildings & Grounds Information on the federal program: Subject: Education Stabilization Fund ? Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 ? Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Significant Deficiency Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) to meet federal reporting requirements for ESSER grant awards and the GEER grant award. The first report was for the period of March 13, 2020 to September 30, 2020 and was due by January 21, 2021. The second report was for the period of October 1, 2020 to June 30, 2021 and was due by May 13, 2022. We noted for both reports that were submitted, there was no documented review by someone other than the preparer of the report to ensure the information submitted was complete and accurate. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following correction action: The treasurer will ensure that a second individual reviews and signs all future data reports prior to their submission. Responsible party and timeline for completion: Terri Roesler, Treasurer, will oversee the correction action plan. Correction action started immediately after it was brought to our attention during the audit process.

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