Corrective Action Plans

Finding 29500 (2022-008)

Material Weakness 2022

AL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meet...

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. The Monroe County Board of Education is not currently participating in or receiving funds from the Twenty-First Century Community Learning Centers Program. The Alabama State Department investigation into the actions discovered in this program is ongoing. The Board will comply with any future findings and recommendations at the conclusion of this investigation.

View Audit 25358 Questioned Costs: $1

Finding 29362 (2022-004)

Material Weakness 2022

Hot Springs County School District #1

WY

Allowable Costs / Cost Principles § 200.303

SECTION III - FEDERAL AWARDS FINDINGS 2022-004 - Expenditure Controls - Material Weakness The business office was recently restructured and changes will take effect starting January 1, 2022. With the changes taking effect, the business office has spread out the duties and responsibilities for managi...

SECTION III - FEDERAL AWARDS FINDINGS 2022-004 - Expenditure Controls - Material Weakness The business office was recently restructured and changes will take effect starting January 1, 2022. With the changes taking effect, the business office has spread out the duties and responsibilities for managing transactions controls. Specifically, purchases will be required to go through the requisition process and be approved prior to purchases being made. This process has already been initiated but will be further emphasized in the coming year. Kathy Groh - federal grant financial manager, Chauncy Johnson - Outgoing business manager, and Jessica Benefiel - incoming business manager will oversee these changes and ensure compliance in purchasing procedures.

View Audit 24793

Finding 29198 (2022-005)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Thr...

FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Cash Management Audit Finding: Material Weakness, Noncompliance, Other Matters 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 cash management compliance requirements for the COVID-19 ? Education Stabilization Fund. Context: During our audit procedures, we noted that in fiscal year 2021, the School Corporation had drawn down $108,445 more in ESSER II funds than what they had expended. The School Corporation received $297,500 of ESSER II funds during fiscal year 2021, but had only disbursed $189,055. The School Corporation spent $107,361 of the remaining funds during fiscal year 2022 and had an ending balance of $1,084 as of June 30, 2022. The ESSER II grant is a cost reimbursement grant and therefore, the School Corporation should not have drawn down these funds prior to the expenses being incurred. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and/or the Superintendent?s designees will not request funds from reimbursable grants before expenditures have been made by the corporation. Responsible Party and Timeline for Completion: The responsible parties are the Superintendent and/or the Superintendent?s designees. The corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29197 (2022-004)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness 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 requirement. Context: We noted that for two claims in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. We noted that for one claim in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by 175 meals and underclaimed breakfast by 156 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent is now utilizing the personalized login on CNP Web to review claims before final submission. The superintendent will also email approval of claims to the FSMC Food Service Director upon submission and approval by the superintendent on CNP Web. Responsible Party and Timeline for Completion: The Superintendent and FSMC Food Service Director will be the responsible parties and the corrective action will take place immediately (3/15/2023).

View Audit 25373

Finding 29196 (2022-003)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements for purchases made outside of the purchasing cooperative. Context: During the audit period, the School Corporation had purchases between $10,000 and $150,000 from four vendors which fall under the small purchase method for federal and state procurement regulations and were charged to Fund 0800 ? School Lunch Fund. For one vendor selected for testing, documentation was not presented to verify the School Corporation had performed checks to assure the vendor was not suspended or debarred prior to entering into the transaction in order to satisfy the suspended and debarment requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, the SAMS website will be utilized to confirm that purchases from vendors that are between the $10,000 and $150,000 threshold are not suspended or debarred prior to entering into transactions. Responsible Party and Timeline for Completion: The Superintendent or Superintendent?s designee will be the responsible party. This correction will be put into effect 3/15/2023.

View Audit 25373

Finding 29195 (2022-002)

Material Weakness 2022

Carroll Consolidated School Corporation

IN

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

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...

FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 12 vendor disbursements for allowable costs/cost principles, we noted there was one month where there was no documented review by the School Corporation?s Business Manager of expenditures paid to the Food Service Management Company by the School Corporation?s Business Manager. The only review was performed by the Food Services Director, who is a Food Service Management company employee. We tested six other monthly submissions of Food Service Management company disbursements and noted they were all appropriately reviewed by the School Corporation with supporting documentation attached. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The missing signature appears to be an uncommon oversight within our current system of internal controls. The Superintendent and FSMC Food Service Director will make it a point to review signature pages for both signatures at each monthly financial review. Responsible Party and Timeline for Completion: Superintendent and FSMC Food Service Director discussed this finding on 3/15/2023 and will put corrective action in place immediately.

View Audit 25373

Finding 29185 (2022-001)

Significant Deficiency 2022

Bluffton-Harrison Metropolitan School District

IN

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

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: ...

FINDING 2022-001 Information on the federal program: Subject: Special Education Cluster (IDEA) - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027 Federal Award Number: 20611-001-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Significant Deficiency Condition: The School Corporation is a member of the Adams Wells Special Services Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its member schools. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the school corporation was responsible for ensuring and providing oversight of the Cooperative. There was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. Context: The Non-Public Proportionate Share expenditures for the 20611-001-PN01 grant award could not be verified for the individual member schools. Total non-public expenditures were posted as expended. The member school proportionate share expenditures were then determined by applying a budgeted percentage to the total non-public expenditures. These were the amounts reported to IDOE. As such, we were unable to identify if the minimum amount per member school was expended and properly reported to IDOE as required. The School Corporation?s Non-Public Proportionate Share for the 20611-001-PN01 grant application was $10,523. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Co-ops cannot combine proportionate share funds. Funds must be spent within each LEA?s geographic boundary. We will not receive a repeat finding for FY21. We will correct for FY22 and forward. Time & Effort Logs are being completed to show how many hours personnel are servicing Non-Pub school students with a service plan. If materials and Equipment are purchased for a specific student?s need, per the service plan, then those expenditures are 100% school specific. Per the DOE, Materials used by our Speech Language Pathologist for Speech Therapy for all six school corporations, those expenditures are split evenly across all school corporations with a non-pub proportionate share allocation. Responsible Party and Timeline for Completion: Adams-Wells Special Services Cooperative is the responsible party for the timeline completion. No later than January 2023, the Cooperative will have corrected proportionate share monitoring workbooks for FY22 and the ARP grants.

View Audit 25372

Finding 29182 (2022-002)

Significant Deficiency 2022

Linn County

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not revie...

Finding 2022-002 Reporting Federal Agency Name: Department of the Treasury Program Name: Emergency Rental Assistance Program and Coronavirus State and Local Fiscal Recovery Funds CFDA #: 21.023 and 21.027 Finding Summary: The County?s reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individual: Dawn Jindrich, Finance Director Corrective Action Plan: Moving forward, the Senior Accountant will prepare the reports and the Finance Director will approve the final page of each report with a signature and date prior to submission by the Senior Account. Anticipated Completion Date: June 30, 2023

View Audit 25101

Finding 29173 (2022-001)

Material Weakness 2022

Triton School Corporation

IN

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

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Finding 2022-001 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Thomas McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We do not concur with the finding. Des...

CORRECTIVE ACTION PLAN OF CURRENT AUDIT FINDINGS June 30, 2022 Finding 2022-001 ? Child Nutrition Cluster ? Reporting Contact Person Responsible for Corrective Action: Thomas McFarland Contact Phone Number: 574-342-2255 Views of Responsible Official: We do not concur with the finding. Description of Corrective Action Plan: While the claim does not have a second signature indicating review before submission, the procedures that Triton follows, which include segregation of duties, justify that someone else reviewed the data, before submission. The data is compiled by the building secretary and submitted to the Business Manager. The Business Manager reviews the claim and logs into the online submission website with a secure user name and password to enter the data. While we believe that the secure user name and password is just as much proof as a signature that the data has been reviewed, we will begin having the document signed by a second person in order to satisfy this requirement Anticipated Completion Date: 3/15/23

View Audit 29737

Finding 29132 (2022-003)

Material Weakness 2022

Bloomfield School District

IN

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

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Repor...

Contact Person Responsible for Corrective Action: Michelle Keene Contact Phone Number: (812) 384-4386 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a formal review of the Education Stabilization Annual Report and ensure the amounts reported agree to the underlying records. Anticipated Completion Date: Effective for the next Annual Report due

View Audit 29735

Finding 29100 (2022-002)

Material Weakness 2022

Eventide

MN

Allowable Costs / Cost Principles § 200.303

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for the final expenditure listing...

Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution CFDA #93.498 Finding Summary: There was no formal documentation of review and approval for the final expenditure listing. There was also no formal review over tracking of other sources of funding to ensure that expenses claimed for the program were not claimed by other funding sources. The Organization's calculation of lost revenue claimed under the federal program as an allowable cost contained no formal review or approval by a separate individual outside of the preparer. Responsible Individuals: Darin Ohe, CFO Corrective Action Plan: All tracking documents that have calculations will be reviewed by the Vice President of Finance if the CFO compiles for accuracy and vice versa. The reviewer will sign off by email that they have reviewed and agree with the calculations. Use of funds reports that are prepared for submission to HRSA will be reviewed by the CEO. That review will be formalized by an acknowledgement email. These processes were implemented with our Report 3. Anticipated Completion Date: 7/1/22

View Audit 24566

Finding 29099 (2022-002)

Material Weakness 2022

Jackson Municipal Airport Authority

MS

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.326

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and b...

2022-002 Material Weakness - Davis-Bacon Act Planned Corrective Action Proper documentation not maintained by the Authority to verify compliance with Davis Bacon, due to the lack of monitoring of contractor compliance and adequate records retention by project management. A new system of checks and balance was created between Finance, Capital Project, and Procurement Departments to reconcile, evaluate, and manage construction projects on a monthly basis to ensure proper documentation and tracking. Management will add an additional requirement to include this as part of the accounts payable process. Anticipated Completion Date Complete by September 30, 2022 Responsible Contact Person Rico Owens, Senior Accountant

View Audit 24564

Finding 29059 (2022-002)

Significant Deficiency 2022

Catholic Charities Archdiocese of Washington, INC and Affiliates

DC

Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303

2022-002 Internal Control over Compliance and Compliance ? Special Tests and Provisions Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2023 Corrective Action: Program management will ensure that Case Management te...

2022-002 Internal Control over Compliance and Compliance ? Special Tests and Provisions Contact: Reginald Gregory Title: Executive Director/Controller Phone Number: 202-772-4300 Estimated completion date: June 30, 2023 Corrective Action: Program management will ensure that Case Management team and staff who are responsible for selecting housing units for the Fortitude MD program receive training on how to determine if the proposed rent meets the fair market rent (FMR). For leases that include utilities within the base rent, Case Management will make sure that there is a breakdown of the total proposed rent that shows the Base Rent Rate, Utility Portion, and Other miscellaneous expenses is appropriately documented. At time of sign off on the Lease Up packet, the Fortitude MD Sr. Program Manager will review the lease and confirm that the proposed rent does not exceed the FMR. The completed Lease-up Packet will be submitted to HHS management for final review, approval and submission to Finance for processing Monthly, the Sr. Program Manager will review the rent roster that will include a column for the current FMR and confirm that the rent being paid does not exceed the FMR.

View Audit 29991

Finding 29033 (2022-005)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce: 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action P...

FINDING 2022-005 Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce: 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-005 includes, but is not limited to, the following: ? Beginning January 1, 2023, an e?ective internal control system will be implemented related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirement compliance requirement ? Any contract entered into which is in excess of $2,000.00 and is for actual construction, alteration, and/or repair, including painting and decorating; and is financed in whole or part by Federal funds will require the following: > A signed contract. > Certification that the vendor is in compliance with the Department of Labor?s (DOL) Wage Rate Requirements and related regulations. > Certification that the vendor is in compliance with the Davis-Bacon Act > Weekly submission of the vendor?s payroll and statement of compliance for each week in which contract work was performed submitted to the Treasurer. ? Southwestern Je?erson County Consolidated School Corporation (SWJCS) will implement the following process as an e?ective internal control system > The Treasurer will create a DocuSign Envelope containing the weekly submission of the vendor?s payroll, and supporting documentation to be shared and reviewed for compliance. His/ her eSignature indicates the completion of the initial review. > The DocuSign Envelope will then be routed to the Deputy Treasurer for the secondary review. His/her eSignature indicates its completion. > The Superintendent monitors the internal controls by confirming that both the Treasurer and Deputy Treasurer have completed their review and indicates as such via eSignatures. > The Chief Financial O?cer receives a carbon copy of the completed DocuSign Envelope. Anticipated Completion Date: January 1, 2023

View Audit 29468

Finding 29032 (2022-004)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-004 CORRECTIVE ACTION PLAN Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce: 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description...

FINDING 2022-004 CORRECTIVE ACTION PLAN Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce: 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-004 includes, but is not limited to, the following: ? Beginning March 8, 2023, an e?ective internal control system will be implemented related to equipment and real property management compliance requirements. ? In November of 2021, Southwestern Je?erson County Consolidated Schools (SWJCS) contracted with Asset Control Solutions, Inc. (ACS), a professional fixed asset inventory and management services that creates and maintains an accurate and detailed record of our corporation?s property, and ensures that SWJCS is properly insured with an on-site and in-depth insurance valuation for our agent. ? ACS provides the corporation with a SharePoint site to access and manage all of the equipment and real property data. This site allows for the addition and deletion of inventory by selected corporation sta? to ensure its accuracy. ? The smart boards mentioned in this finding had not been received at the time of the November assessment by ACS and the corporation was advised not to include these items in the inventory until they had actually been received on site. ? These items have been added to the inventory, properly tagged, and are reflected in updated reports recently received. ? Beginning March 8, 2023, SWJCS will begin the use of Boyce School Financial (BSF) for our financial software. This cloud-based system provides import and export abilities that were not available in the DOS based system that was in use at the time of the audit period. ? As a result of the capabilities of the BSF System, we will begin March 8th with the most current data from ACS in BSF. ? Moving forward, the process for items meeting the capital assets threshold will include, but is not limited to, the following: > When item(s) meeting the capital assets threshold are received, the recipient will a?x the proper inventory sticker to the item(s) and complete the inventory change form either digitally or hard copy and submit to the Treasurer for processing.FINDING 2022-004: Corrective Action Plan Continued > The Treasurer will enter the data provided by the recipient into the BSF System and provide the inventory change form to the Assistant Superintendent. > The Assistant Superintendent will confirm that the item(s) have been accurately entered into BSF and enter the information in the ACS system through SharePoint. > The inventory change form will then be provided to the Deputy Treasurer. > The Deputy Treasurer will confirm that the item(s) have been accurately entered into BSF and SharePoint. > Every two years, tentatively scheduled for November of 2023, ACS will return and complete a thorough GASB 34 Compliant Capital Asset Inventory and provide the corporation with the resulting reports. > The Assistant Superintendent will complete a change form for any resulting corrections needed and update BSF with these changes. The change form be routed to the Treasurer. > The Treasurer will confirm that the item(s) have been accurately entered into BSF and send the form to the Deputy Treasurer. > This process will be documented using DocuSign by following a similar process as outlined in Finding 2022-001 and 2022-003. Anticipated Completion Date: March?31,?2023?

View Audit 29468

Finding 29028 (2022-003)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Pl...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Jason R. Watson, Assistant Superintendent Contact Phone Number: O?ce 812-866-6244 Cell: 812-599-0627 Contact Email: jwatson@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-003 includes, but is not limited to, the following: ? Beginning December 27, 2022, an e?ective internal control system was implemented related to grant agreement and the reporting compliance requirements. ? The Assistant Superintendent prepares and formats the data for required reporting. ? The prepared and formatted data, and supporting documentation is shared via a DocuSign Envelope to be reviewed for accuracy. ? The DocuSign Envelope is routed to the Treasurer for the initial review. His/her eSignature indicates its completion. ? It is then routed to the Deputy Treasurer for a second review. His/her eSignature indicates its completion. ? The DocuSign envelope is then routed back to the Assistant Superintendent for submission, barring any required corrections. ? In the event that corrections to the report are required, the Assistant Superintendent?s eSignature in the appropriate location indicates that corrections are needed prior to submission. ? A second DocuSign Envelope, with the needed corrections, is then generated and proceeds through the process again. ? When the report is o?cially submitted, the Assistant Superintendent indicates its completion by eSignature in the appropriate location. ? The Superintendent monitors the internal controls by confirming that both the Treasurer and Deputy Treasurer have completed their review and indicates as such via eSignatures. ? The Chief Financial O?cer receives a carbon copy of the completed DocuSign Envelope. Anticipated Completion Date: December?27,?2022?

View Audit 29468

Finding 29024 (2022-006)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-006 Contact Person Responsible for Corrective Action: Laura Boldery, CFO/Corporation Treasurer Contact Phone Number: 812-866-6253 or Cell: 812-801-9070 Contact Email: laurab@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: A...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Laura Boldery, CFO/Corporation Treasurer Contact Phone Number: 812-866-6253 or Cell: 812-801-9070 Contact Email: laurab@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-006 includes, but is not limited to, the following: ? We will review or internal controls again and try to implement a process to ensure it is being monitored and completed. ? We will have all invoices monitored before submission. Revenue will be monitored and checked with invoices when received. Anticipated Completion Date: February 1, 2023

View Audit 29468

Finding 29018 (2022-007)

Material Weakness 2022

Southwestern Jefferson County Consolidated School Corporation

IN

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

FINDING 2022-007 Contact Person Responsible for Corrective Action: Katie King, Director of Child Nutrition Contact Phone Number: 812-866-6254 Contact Email: kking@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort ...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Katie King, Director of Child Nutrition Contact Phone Number: 812-866-6254 Contact Email: kking@swjcs.us Views of Responsible O?cial: We concur with this audit finding. Description of Corrective Action Plan: Action taken in an e?ort to remedy finding 2022-007 includes, but is not limited to, the following: ? Informal procurement methods (small purchase procedures) will be followed for any purchases made by, or on behalf of, the Nutrition Services Department exceeding $10,000.00 up to $150,000.00. Quotes from at least three qualified vendors/contractors will be required. Any purchases made on behalf of the Nutrition Services Department (for example, Maintenance contracting work for kitchen appliance repairs) will need prior approval from the Director of Child Nutrition. ? Wilson Education Center was not an approved co-op for school year, 2020-2021, but was retroactively approved to be a co-op for school year 2021-2022. Therefore, the correction has been made. Anticipated Completion Date: February 1, 2023

View Audit 29468

Finding 28849 (2022-001)

Significant Deficiency 2022

The Tower Theatre Foundation, Inc.

OR

Internal Control / Segregation of Duties Significant Deficiency § 200.303

Responsible Official?s Response: Management of the Theatre is continuing to monitor for opportunities to add an additional permanent employee to the accounting department, and is currently utilizing staff from other departments to segregate accounting duties to the greatest extent possible.

View Audit 28932

Finding 28843 (2022-001)

Material Weakness 2022

Greensburg Community Schools

IN

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

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The ESSER Annual Data Collection Report will be prepared by the Treasurer and then reviewed and approved by the Superintendent and/or the Grant Administrator. During the secondary review, the Superintendent and/or Grant Administrator will compare the ESSER Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports. The Treasurer and Superintendent and/or Grant Administrator will review compliance requirements related to the grant agreement and signoff that all requirements were met. Anticipated Completion Date: April 2023

View Audit 28930

Finding 28841 (2022-002)

Material Weakness 2022

Greensburg Community Schools

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? The Food Service Director is responsible for communicating/uploading...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Andrea Phillips Contact Phone Number: (812) 663-4774 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? The Food Service Director is responsible for communicating/uploading information in regard to families who are eligible for Free/Reduced Benefits. This work is reviewed by the Cafeteria Bookkeeper and filed in her office. The students who are ?Directly Certified? by the state of Indiana are added to the electronic student data system. The Corporation Data Manager files all necessary documents for the October 1 count day, which is then signed off by the Superintendent and Treasurer. Once the state of Indiana approves this data, a copy will be provided to the Grant Administrator. The Treasurer and Grant Administrator will be able to verify the data matches with the Eligible School Summary page of Title I basic application by comparing the October 1 count data with the Title 1 application data and signing off to this. Reporting ? The Form 9 Financial Reports will be prepared by the Treasurer and then reviewed by the Accounts Payable Clerk. During the secondary review, the Accounts Payable Clerk will compare the Form 9 Financial Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports to ensure expenditures are correctly reported. Matching, Level of Effort, Earmarking ? The Form 9 Financial Reports will be prepared by the Treasurer and then reviewed by the Accounts Payable Clerk. During the secondary review, the Accounts Payable Clerk will compare the Form 9 Financial Report to Komputrol Reports and/or calculations prepared by Treasurer, check mark or highlight numbers verified, and signoff on the reports to ensure expenditures are correctly reported. Special Tests and Provisions ? Annual Report Card, High School Graduation Rate ? The Guidance Department and School Administration will communicate with the Registrar to prepare all documentation needed prior to a student?s removal from a cohort. Once those documents are prepared, they will be given to the Corporation Data Manager. The Building Administrator will sign off that the proper exit code was entered and documentation is available. Anticipated Completion Date: June 2023

View Audit 28930

Finding 28840 (2022-104)

Material Weakness 2022

Navajo County

AZ

Reporting Internal Control / Segregation of Duties § 200.303

Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $...

Assistance Listings number: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Contact Person(s): Jayson Vowell, Finance Director Anticipated completion date: June 30, 2023 Concur. During the audit period, fiscal year 21-22, the only reportable expenditure to the grantor was the $10 million standard deduction for revenue loss claimed by the County. The remaining reports did not include reportable expenditures as the projects identified had not begun as construction contracts are currently being negotiated between the County and contractors. Therefore, the County either did not perform a review or did so verbally between staff. To ensure County policy and procedures are followed, the County will require that all future program reports are reviewed for accuracy, agree to County records, and contain only allowable expenditures before submitting them to the federal agency. In addition, the County will ensure that this review process is documented.

View Audit 28884

Finding 28835 (2022-103)

Material Weakness 2022

Navajo County

AZ

Questioned Costs Matching / Level of Effort / Earmarking § 200.303

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. To help ensure the County meets the WIOA Cluster?s earmarking requirement to spend no less than 20 percent of WIOA Youth Activities funds allocated to the County to provide in-school and out-of-school youth with paid and unpaid work experiences (WEX), the County has revised its process for tracking work experience expenditures. The County will utilize the revised process and provide technical assistance to the sub-recipient, Chicanos Por La Causa (CPLC) to implement procedures that will lead to an increase in Youth enrollments and placement into WEX to ensure at least 20 percent of the WIOA Youth Activities funds allocated to the County are used to provide in-school and out-of-school youth with paid and unpaid WEX. County staff is currently working with CPLC staff to implement a different approach to attaining the WEX requirements. The recommended solutions include improved tracking and monitoring of the WIOA Youth WEX activities to include both paid and unpaid work experiences, increasing all youth outreach, partnering with other local youth programs, and enrolling youth with barriers pursuant to current policy. The County will be tracking Youth progress and will be revising strategies as needed. The County?s goal is to see a significant increase in Youth WEX program activities by the end of fiscal year 22-23.

View Audit 28884 Questioned Costs: $1

Finding 28834 (2022-102)

Material Weakness 2022

Navajo County

AZ

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.332 § 200.403

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Complia...

Assistance Listings number: 17.258 WIOA Adult Program; Assistance Listings number: 17.259 WIOA Youth Activities; and Assistance Listings number: 17.258 WIOA Dislocated Worker Formula Grants Contact Person(s): Jeremy Flowers, WIOA Executive Director and Lisa Grannis, WIOA Board Clerk and Compliance Specialist Anticipated completion date: June 30, 2023 Concur. The nonprofit organization was created in part to serve as the administrative arm of the Local Board and to provide a location for a resource center where WIOA services would be provided. The County did not distinguish fiscal responsibilities between parties and therefore assumed that certain expenditures of the Local Board and nonprofit would be allowable and could be paid directly by the County. The County considered the expenditures of the nonprofit to be program related, even though they were not directly incurred by the County. The County will improve its accounts payable policies and procedures for processing invoices using established process within the Finance Department, including ensuring all invoices are addressed to the County prior to payment. In addition, the County will establish clear contractual agreements that establish fiscal responsibilities that follow the program?s requirements. Finally, the County will coordinate with the pass-through grantor for the repayment of the unallowable costs identified in the finding.

View Audit 28884 Questioned Costs: $1

Finding 28833 (2022-101)

Material Weakness 2022

Navajo County

AZ

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

Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee...

Assistance Listings number: 10.665 Schools and Roads ? Grants to States Contact Person(s): Catrina Jenkins, Emergency Management Manager Anticipated completion date: June 30, 2023 Concur. County staff has been educated on the 45-day comment period and proposal to the Resource Advisory Committee (RAC). The County has put into place corrective actions to negate these issues in the future. These actions have included a calendar reminder to publish the 45-day comment period in our paper of record and to submit the proposed use of fund to the local RAC prior to spending any funds. The County has reached out to the current coordinator of the local RAC to ensure the County will be able to coordinate our efforts efficiently in the future. The County will develop written policy and procedures for these funds to ensure that these action items are followed and will train all staff according to these policies as it is applicable.

View Audit 28884

Corrective Action Plans

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