Corrective Action Plans

Finding 45738 (2022-005)

Material Weakness 2022

LA

Reporting Matching / Level of Effort / Earmarking § 200.303

The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit repo...

The previous Director of Finance did not leave any documentation on how to access the City?s online reporting portal or documentation of reports that had been previously submitted. Finance has registered for new accounts with the appropriate Federal agency and will update reporting and submit reports timely going forward.

View Audit 39574

Finding 45727 (2022-002)

Significant Deficiency 2022

Regional School Unit No. 1

ME

Allowable Costs / Cost Principles § 200.303

Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Deb...

Regional School Unit 1 34 Wing Farm Parkway Bath, ME 04530 Telephone: (207) 443-6601 Facsimile: (207) 443-8295 Patrick M. Manuel, Superintendent of Schools pmanuel@rsu1.org ?Think ~ Care ~ Act? CORRECTIVE ACTION PLAN (Concerning Finding 2022-002) Contact Person Responsible for Corrective Action: Debra Clark, Business Manager Corrective Action: Regional School Unit 1 offers the following response to finding 2022-002 Regional School Unit 1 acknowledges that a discussion took place regarding this finding with two of the representatives from RHR Smith. Federal procurement procedure policies were discussed and the RSU agrees that the current policies in place could be strengthened in the future with regards to federal funds. RSU 1 requested that specific examples of the language be shared by the auditing firm to ensure stronger controls moving forward. There is a procurement policy in RSU 1 and it was shared with the auditing firm. RSU 1 disagrees with the statements in this deficiency that purchase orders and invoices were missing or incomplete and the unit is not following a consistent approval process over allowable expenses. All invoices and purchase orders that were requested were provided. The RSU 1 does not require a purchase order for services and in those situations a purchase order was not provided, but a signature was provided. There were invoices for tents in response to the pandemic that were emailed to the Facilities Director and then forwarded to the finance office that were not always signed before processing, but the approval was in the grant application and the expense was approved by the Superintendent on the accounts payable warrant. Based upon these actions, the RSU 1 disagrees with this finding.

View Audit 40164

Finding 45661 (2022-003)

Significant Deficiency 2022

The Maritime Aquarium at Norwalk, Inc.

CT

Reporting § 200.303 § 200.508 § 200.510

Views of Responsible Officials: As noted previously, management notes that expenditures of ongoing state and federal programs are internally reviewed and reconciled monthly, and required reporting to funding entities has been completed and submitted consistent with relevant reporting deadlines. Howe...

Views of Responsible Officials: As noted previously, management notes that expenditures of ongoing state and federal programs are internally reviewed and reconciled monthly, and required reporting to funding entities has been completed and submitted consistent with relevant reporting deadlines. However, transitions in systems and personnel as well as several large programs unique to the recent pandemic period challenged management to gather these details in the SEFA format early in the audit. In addition to continued monthly reconciliations, management will establish an additional more formal reconciliation quarterly during fiscal year 2023, and the more formalized grants reporting infrastructure we?re developing as well as upcoming additional staffing in finance and development will also strengthen our capacity for the timely preparations of the SEFA going forward.

View Audit 52241

Finding 45640 (2022-002)

Material Weakness 2022

City of Monahans, Texas

TX

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified ...

Findings and Questioned Costs Related to the Federal Awards 2022-002 Material Weakness - Special Tests - Wage Rate Requirements The City will assign a responsible party to take training in the Wage Rate Requirements (Davis-Bacon Act) and be able to identify the required information on a certified payroll.

View Audit 48894

Finding 45606 (2022-001)

None 2022

Fort Wayne Community Schools

IN

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.326

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site we...

Findings Required to Be Reported by the Uniform Guidance Department of Education Finding: 2022-001 CFDA #: 84.425, 84.425D, and 84.425C Recommendation: We recommend the School Corporation implement a compliance review process over wage rate requirements, including facilities staff on-site weekly where projects are occurring to determine if work was completed towards the project, tracking certified payrolls or notification of no work performed and reviewing to help ensure wages are equal to or in excess of the prevailing wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Corrective Action Planned: Subsequent to June 30, 2022, the School Corporation will work toward ensuring the certified payrolls are obtained. Name of Contact Responsible for Corrective Action: Stefan Pittenger, Director of Fiscal Affairs, 260.467.2035. Anticipated Completion Date: June 30, 2023.

View Audit 52684

Finding 45483 (2022-003)

Significant Deficiency 2022

Union College

NE

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

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be revie...

2022-003 Higher Education Emergency Relief Funds -Assistance Listing No. 84.425 Recommendation: We recommend the College review their reporting procedures to ensure all required steps are included as well as the supporting documentation to prepare the report is retained. The reports should be reviewed by someone other than the preparer of the report and this review should be documented. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: Union College will ensure that all HEERF reports are reviewed by the VP for Financial Administration prior to submission. We will also ensure proper supporting documentation is retained and the necessary steps are followed as required. Name(s) of the contact person(s) responsible for corrective action: Brandie Kolff van Oosterwyk, Controller. Planned completion date for corrective action plan: The goal date for this project to be completed is prior to the FY23 audit.

View Audit 46373

Finding 45470 (2022-002)

Material Weakness 2022

Charles A. Beard Memorial School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Bryce Welsh Contact Phone Number:765-345-5101 Views of Responsible Official: We concur with the finding. While we believe that we had controls in place for this finding we failed to produce the proper documentation to prove that we d...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Bryce Welsh Contact Phone Number:765-345-5101 Views of Responsible Official: We concur with the finding. While we believe that we had controls in place for this finding we failed to produce the proper documentation to prove that we did so. Description of Corrective Action Plan: Going forward we will make sure that all suspension and debarment documents are provided to the Business Manager and kept at central office. These documents will be reviewed and signed by the Business Manger showing internal controls are in place. We will also ensure that we have a contract with the vendors for purchases between $50,000 and $100,000. Anticipated Completion Date: 3/14/2023

View Audit 44390

Finding 45395 (2022-002)

Material Weakness 2022

Edgerton Local School District

OH

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303 § 200.514

Management is aware and understands the importance of compliance with the federal requirements and will ensure the meal counts will be properly reported in the future.

View Audit 39840

Finding 45389 (2022-005)

Significant Deficiency 2022

Northeastern Illinois University

IL

Matching / Level of Effort / Earmarking Reporting § 200.303

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requ...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-005 Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund - Higher Education Emergency Relief Fund (HEERF) reporting requirements were submitted accurately and timely. Planned Corrective Action: The Grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller's office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 6/30/2023

View Audit 39839

Finding 45388 (2022-006)

Significant Deficiency 2022

Northeastern Illinois University

IL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.441

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Inve...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-006 Condition: Northeastern Illinois University (University) charged unallowable expenditures to the Federal TRIO Program (TRIO) - Student Support Services grant. Planned Corrective Action: The Principal Investigator in coordination with Grants and Contracts Office will frequently review expenditures charged to the grant and ensure expenses are allowable within federal requirements and grant agreement. In addition, the University already removed the questioned costs incorrectly charged to the grant. Contact person responsible for corrective action: Amie Jatta, Director of TRIO Student Support Services Anticipated Completion Date: 6/30/2023

View Audit 39839 Questioned Costs: $1

Finding 45387 (2022-007)

Significant Deficiency 2022

Northeastern Illinois University

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI...

NORTHEASTERN ILLINOIS UNIVERSITY JUNE 30, 2022 Corrective Action Plan Finding Number: 2022-007 Condition: Northeastern Illinois University (University) did not pay an employee for the time worked on a grant for a 3-month period when the employee worked those hours. Planned Corrective Action: The MPI team will consult with relevant units to submit accurate timesheets while waiting for official communication from the funder. MPIs will call a meeting within seven (7) business days after the NIH PO/GMS initial review of the carry-forward request. Circumstances of the current finding will be put in writing and saved in the grant files of our office as well as in the offices of GA, ORSP and HR. Contact person responsible for corrective action: Christina Ciercierski, Principal Investigator of CHICAGO CHEC Anticipated Completion Date: 3/21/2023

View Audit 39839

Finding 45346 (2022-001)

Significant Deficiency 2022

Heart of West Michigan United Way

MI

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

Finding Number: 2022-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The corrective action plan in response to Finding 2021-001 was implemented on September 22, 2022; and therefore the fiscal year ended June 30, 2022 was complete...

Finding Number: 2022-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The corrective action plan in response to Finding 2021-001 was implemented on September 22, 2022; and therefore the fiscal year ended June 30, 2022 was complete before implementation of the corrective action plan, which is as follows: Case Managers, Quality Review and Agency Managers can see supporting documentation and review cases in real time. All cases are processed by Case Managers, who consult with Agency Managers on questions, and 100 percent of cases are quality reviewed by a team from CLA (an outsourced professional services firm specializing in grants management) prior to processing payment. As Heart of West Michigan United Way receives MSHDA written guidance updates, we continue to hold twice-weekly meetings with CERA Agency Managers to discuss the frequent changes to the MSHDA guidance in order to gain a full understanding of the program requirements and regulations. Information is then disseminated to Case Managers. We will continue to hold regular trainings for CERA Case Managers to ensure consistency in approach and understanding of required documentation and proper assistance calculation. CLA continues to conduct a quality review check of 100 percent of applications to enhance internal controls and oversight. Additionally, the CERA Program Manager completes random checks of assistance calculations and payments. Contact person responsible for corrective action: Gail Montgomery, Vice President of Finance Anticipated Completion Date: September 23, 2022

View Audit 44676 Questioned Costs: $1

Finding 45326 (2022-006)

Material Weakness 2022

Scott County School District 1

IN

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

FINDING 2022-006 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding; we were unaware of the Wage Rate requirement component of the grant. Description of Corrective Action Plan: Th...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding; we were unaware of the Wage Rate requirement component of the grant. Description of Corrective Action Plan: There are no construction projects left to be completed out of the COVID ? 19 Education Stabilization Funds; However the corporation sign contracts and verify payrolls on any future Federal Grants that may include construction (labor) projects. Anticipated Completion Date: August 1, 2023

View Audit 44672

Finding 45325 (2022-005)

Material Weakness 2022

Scott County School District 1

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.327 § 200.333

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The school corporation will implement internal controls to prepare, revi...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jami Parks and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The school corporation will implement internal controls to prepare, review and retain reports. The stated reporting was completed by both the Corporation Treasurer and Federal Programs Director, but the records were not initialed to show completion and review. Supporting documents will be kept as evidence of the data. Anticipated Completion Date: August 1, 2023

View Audit 44672

Finding 45324 (2022-004)

Material Weakness 2022

Scott County School District 1

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2022-004 Contact Person Responsible for Corrective Action: Jami Parks Joe Smith and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the summer of 2023 the corporation will do a physical inve...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Jami Parks Joe Smith and Stacey Teipen Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: In the summer of 2023 the corporation will do a physical inventory and add or delete any physical items that need added to the asset inventory listing. Anticipated Completion Date: August 1, 2023

View Audit 44672

Finding 45322 (2022-003)

Material Weakness 2022

Scott County School District 1

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Dr Ryan Herald, Principal and High school guidance department. Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Evidence will be obtained to support withdraw of student and a second emp...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Dr Ryan Herald, Principal and High school guidance department. Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Evidence will be obtained to support withdraw of student and a second employee will sign the supporting documentation verifying the removal of the student is warranted. Anticipated Completion Date: As students withdraw, will begin with the start of the 2023-2024 school year, August 1 2023.

View Audit 44672

Finding 45316 (2022-002)

Material Weakness 2022

Scott County School District 1

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Jami Parks Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The School Corporation will sign agreements with Food2School for all Food Service contract...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Jami Parks Contact Phone Number: 812-794-8750 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The School Corporation will sign agreements with Food2School for all Food Service contracts to obtain quotes, these quotes will meet Procurement, Micro purchases and simplified acquisition requirements. Food2Schools will also obtain and share documentation with the school showing vendors meet suspension and disbarment requirements. Anticipated Completion Date: August 01, 2023 (Beginning of the 23/24 school years)

View Audit 44672

Finding 45315 (2022-003)

Material Weakness 2022

Montgomery County

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal c...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Grant ended during audit period. Will discuss with departments about need for internal controls. Anticipated Completion Date: 09/2023

View Audit 40738

Finding 45314 (2022-006)

Material Weakness 2022

Montgomery County

IN

Questioned Costs Subrecipient Monitoring Period of Performance § 200.1 § 200.211 § 200.303 § 200.458

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managi...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: ALN changed during middle of audit period. Will inquire mid-year with departments managing grants to see if any ALN changes. If so, new grant fund will be created. Anticipated Completion Date: 08/2023

View Audit 40738 Questioned Costs: $1

Finding 45313 (2022-005)

Material Weakness 2022

Montgomery County

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Health Department will continue to prepare required reports with a separate individual r...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Health Department will continue to prepare required reports with a separate individual reviewing prior to submission. Anticipated Completion Date:12/2023

View Audit 40738

Finding 45312 (2022-004)

Material Weakness 2022

Montgomery County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment Ordinance being presented to Board of Commissioners at 08/2023 ...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Mindy Byers Contact Phone Number: 765-364-6401 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Suspension and Debarment Ordinance being presented to Board of Commissioners at 08/2023 meeting. Clause will be included in all contracts entered into by the County. Commissioners will review contracts to verify clause is included before approving contract. Anticipated Completion Date: 08/2023

View Audit 40738

Finding 45308 (2022-007)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

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

2022-007 Special Education Cluster (IDEA) and COVID-19 Education Stabilization Fund Recommendation: The School Corporation should implement procedures and controls to ensure all disbursements have proper support and proper approval documented. Explanation of disagreement with audit finding:...

2022-007 Special Education Cluster (IDEA) and COVID-19 Education Stabilization Fund Recommendation: The School Corporation should implement procedures and controls to ensure all disbursements have proper support and proper approval documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will strengthen controls to ensure all federal grant expenditures have documentation of review and approval by a person knowledgeable of the grant requirements. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 45307 (2022-006)

Material Weakness 2022

Alexandria Community School Corporation

IN

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.2 § 200.303 § 200.318 § 200.326

2022-006 Special Education Cluster (IDEA) Recommendation: The School Corporation should design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. E...

2022-006 Special Education Cluster (IDEA) Recommendation: The School Corporation should design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will check vendors on the SAMS site to verify the contractors are not suspended. Documentation of the verification will be retained. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597 Questioned Costs: $1

Finding 45306 (2022-005)

Material Weakness 2022

Alexandria Community School Corporation

IN

Procurement, Suspension & Debarment § 200.303

2022-005 Special Education Cluster (IDEA) Recommendation: The School Corporation should design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. E...

2022-005 Special Education Cluster (IDEA) Recommendation: The School Corporation should design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will check vendors on the SAMS site to verify the contractors are not suspended. Documentation of the verification will be retained. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Finding 45298 (2022-003)

Significant Deficiency 2022

Alexandria Community School Corporation

IN

Period of Performance School Nutrition Programs Significant Deficiency § 200.303 § 200.307

2022-003 Child Nutrition Cluster Recommendation: School Corporation management should establish a system of internal controls to ensure compliance with the grant agreement and program income requirements. Documentation should be retained to support the existence and accuracy of all program i...

2022-003 Child Nutrition Cluster Recommendation: School Corporation management should establish a system of internal controls to ensure compliance with the grant agreement and program income requirements. Documentation should be retained to support the existence and accuracy of all program income earned. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation with review existing control processes surrounding program income and strengthen procedures to ensure documentation to support program income is adequate and reviewed. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately

View Audit 52597

Corrective Action Plans

Filters