Corrective Action Plans

Finding 1170614 (2024-017)

Material Weakness 2024

IN

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

FINDING 2024-017 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ...

FINDING 2024-017 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All construction contracts will include the required wage rate clause. These construction vendors will be required to submit certified payroll documentation in a timely manner. Anticipated Completion Date: The school district anticipates this action will be completed by June 30, 2026.

View Audit 383835

Finding 1170613 (2024-016)

Material Weakness 2024

North Lawrence Community Schools

IN

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

FINDING 2024-016 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of ...

FINDING 2024-016 Finding Subject: COVID-19 - Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation in the form of dated expenditure reports for all federal grant reimbursements and for the final expenditure reports. The Business Office will implement a system of internal control and review where after each month is reconciled and closed the Federal Grants Administrator will review the program expenditures ensuring they are correctly posted prior to filing the reimbursements. All reimbursements will be reviewed and signed off on by the Federal Grants Administrator and an additional reviewer prior to submission for reimbursement. In addition, the final expenditure reports will be reviewed and signed off on by Grants Administrator and an additional reviewer prior to submission. Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.

View Audit 383835

Finding 1170606 (2024-014)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-014 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us View...

FINDING 2024-014 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation in the form of dated expenditure reports for all federal grant reimbursements and for the final expenditure reports. The Business Office will implement a system of internal control and review where after each month is reconciled and closed, the Federal Grants Administrator will review the program expenditures, ensuring they are correctly posted prior to filing the reimbursements. All reimbursements will be reviewed and signed off on by the Federal Grants Administrator and an additional reviewer prior to submission for reimbursement. In addition, the final expenditure reports will be reviewed and signed off on by Grants Administrator and an additional reviewer prior to submission. Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.

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Finding 1170604 (2024-013)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2024-013 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Vi...

FINDING 2024-013 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation of the nonpublic schools’ rosters with supporting poverty documentation in the form of free and reduced meal applications saved on file with the Title I application annually. Anticipated Completion Date: The school district began the practice above for the 2023-24 school year. The school district has supporting documentation of free and reduced lunch status for nonpublic school students for the 2023-24 school year and moving forward. This corrective action will be fully completed by June 30, 2026.

View Audit 383835

Finding 1170602 (2024-012)

Material Weakness 2024

North Lawrence Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.400 § 200.403 § 200.77

FINDING 2024-012 Finding Subject: Title I Grants to Local Educational Agencies - Level of Effort – Maintenance of Effort, Earmarking Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.352...

FINDING 2024-012 Finding Subject: Title I Grants to Local Educational Agencies - Level of Effort – Maintenance of Effort, Earmarking Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will document all parent involvement expenditures with the object code 661 and all homeless set-aside funds with the object code 660 to ensure that Matching, Level of Effort, and Earmarking compliance requirements are consistently met. Any funds not expended will be carried over under the same Earmarking for the following grant period. The school corporation will properly document all Title I grant expenditures from accounts payable vouchers to payroll and fringe benefits. This documentation will ensure that we can calculate and substantiate that we met earmarking requirements for the grant prior to the closing of the allowable period. Anticipated Completion Date: The school district will comply with this plan for the FY25 Title I grant and for all Title grants moving forward. This corrective action will be fully completed by June 30, 2026.

View Audit 383835

Finding 1170600 (2024-011)

Material Weakness 2024

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.403 § 200.430

FINDING 2024-011 Finding Subject: Title I Grants to Local Education Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: ...

FINDING 2024-011 Finding Subject: Title I Grants to Local Education Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain time and effort documentation for all staff paid by federal grants for each six-month period from January 1-June 30 and July 1-December 31. In addition to the ongoing time and effort documentation for all staff paid by federal grants, the district will maintain wage and benefit distribution reports that reflect staff paid from federal grant funds. The school corporation will include supporting documentation for all accounts payable vouchers. Anticipated Completion Date: The school district began the practice above on January 1, 2024 and anticipate it will be completed by June 30, 2026.

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Finding 1170598 (2024-010)

Material Weakness 2024

North Lawrence Community Schools

IN

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

FINDING 2024-010 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views o...

FINDING 2024-010 Finding Subject: Special Education Cluster (IDEA) - Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Procurement - Small Purchases The school corporation will follow all Federal Requirements for small purchase procedures including obtaining price or rate quotations from an adequate number of qualified sources. We will document the procurement method we are using and attach supporting documentation for rate and price quotes by source. Suspension and Debarment Prior to entering into subawards and covered transactions with federal award funds, the school corporation will verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. All purchases $25,000 or greater will involve the following process - (1) checking SAM.gov to see if there are any exclusions, (2) require Vendor supply certification that they have not been suspended or debarred OR clause will be added to agreement or contract signed by Vendor as certification. Anticipated Completion Date: December 1, 2025

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Finding 1170592 (2024-009)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.211 § 200.303

FINDING 2024-009 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Offic...

FINDING 2024-009 Finding Subject: Special Education Cluster (IDEA) - Period of Performance Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Director of Business and Director of Special Education have implemented a system of internal controls around grant reimbursement submissions. Grant reimbursements are submitted only after a month is officially closed in the books and the expenses are reviewed by the Special Education Director prior to submission. Reimbursements will be filed monthly, with both Directors monitoring the allowable timeframe for expenditures and liquidation and signing off on the reimbursement. Anticipated Completion Date: June 30, 2026

View Audit 383835

Finding 1170586 (2024-008)

Material Weakness 2024

North Lawrence Community Schools

IN

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

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsi...

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Earmarking- The Non-Public Proportionate Share of expenditures The school district will document all non-public proportionate share expenditures to ensure that Earmarking compliance requirements are consistently met. Time and Effort Logs are kept for employees to document the proportionate share time paid for with Federal Special Education Grant Funds. Level of Effort – Maintenance of Effort- The school corporation will properly document all Special Education expenditures from accounts payable vouchers to payroll and fringe benefits. This documentation will ensure that we can calculate and substantiate our maintenance of effort required amounts. Anticipated Completion Date: June 30, 2026

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Finding 1170582 (2024-007)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring Cash Management Material Weakness § 200.208 § 200.303 § 200.305 § 200.334

FINDING 2024-007 Finding Subject: Special Education Cluster (IDEA) - Cash Management Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: ...

FINDING 2024-007 Finding Subject: Special Education Cluster (IDEA) - Cash Management Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business office has worked with the Director of Special Education to create a system of internal control and review where after each month is reconciled and closed the Director of Special Education reviews the program expenditures ensuring they are correctly posted prior to filing for reimbursements. The Business Office will then notify the Director of Special Education when reimbursements for their funds are received and the Director can check that the deposit has been posted correctly. Proper expenditure and receipt documentation will be kept on hand for each reimbursement submitted. Anticipated Completion Date: June 30, 2026

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Finding 1170576 (2024-006)

Material Weakness 2024

North Lawrence Community Schools

IN

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

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277...

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All payments and expenditures corporation wide, including those made with Federal Special Education Funds, will be properly documented. Accounts payable vouchers will be primarily entered by the Deputy Treasurer/Accounts Payable Specialist and reviewed by the Treasurer/Director of Business. Purchase requests will be submitted by the Director of Special Education thereby authorizing that the purchase is an allowable cost from the designated fund. Documentation will be provided to identify specific staff members included in payroll and fringe benefit payments from Federal Special Education funds. Anticipated Completion Date: June 30, 2026

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Finding 1170570 (2024-005)

Material Weakness 2024

North Lawrence Community Schools

IN

Subrecipient Monitoring School Nutrition Programs Internal Control / Segregation of Duties § 200.303

FINDING 2024-005 Finding Subject: CHILD NUTRITION CLUSTER - SPECIAL TESTS AND PROVISIONS, PAID LUNCH EQUITY Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of R...

FINDING 2024-005 Finding Subject: CHILD NUTRITION CLUSTER - SPECIAL TESTS AND PROVISIONS, PAID LUNCH EQUITY Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Paid Lunch Equity requirements and calculations (including PLE exemptions) will be calculated and completed by the Food Service Director and will then be reviewed and signed off on by the Business Director. Any additional information requested by the Business Director will be provided to the Business Director in a timely manner for use in determining the accuracy and completeness of the PLE document. Anticipated Completion Date: Immediately (December 1, 2025)

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Finding 1170568 (2024-004)

Material Weakness 2024

North Lawrence Community Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024-004 Finding Subject: CHILD NUTRITION CLUSTER - PROCUREMENT, SUSPENSION AND DEBARMENT Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible...

FINDING 2024-004 Finding Subject: CHILD NUTRITION CLUSTER - PROCUREMENT, SUSPENSION AND DEBARMENT Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation has a Procurement Plan which includes policies and procedures for procurement and also includes language around suspension and debarment; however, it does not specify purchases or contracts equal to or greater than $25,000. All purchases $25,000 or greater will involve the following process - (1) checking SAM.gov to see if there are any exclusions, (2) require Vendor supply certification that they have not been suspended or debarred OR clause will be added to agreement or contract signed by Vendor as certification. Internal controls will consist of the Food Service Director or other school corporation staff initiating the process and documentation checked by their Supervisor and the Account Payable department. A monetary value will be added to the language in the existing Procurement Plan (policies and procedures) involving the requirement for checking exclusions with SAM.gov and getting certification from the Vendor or contractual agreement with the vendor that they are not suspended or disbarred. Anticipated Completion Date: March 1, 2026 (Procurement Plan revision will need Board approval). Checking SAM.gov and adding clauses to contracts as necessary will begin immediately, December 1, 2025.

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Finding 1170563 (2024-003)

Material Weakness 2024

North Lawrence Community Schools

IN

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

FINDING 2024-003 Finding Subject: CHILD NUTRITION CLUSTER - ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COSTS / COST PRINCIPLES Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ex...

FINDING 2024-003 Finding Subject: CHILD NUTRITION CLUSTER - ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COSTS / COST PRINCIPLES Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All payments and expenditures coming out of the Food Service Fund (Fund 800) will be documented and accompanied by supporting additional documents detailing the reason and application of the funding. All payments will be accompanied by vouchers signed by 2 parties (the requestor and their supervisor), as well as an invoice and, if applicable, quote for merchandise or services. In addition, the Accounts Payable staff will also review these documents prior to signature by the Supervisor. Student meal account reimbursements will also be handled in this way, ensuring the appropriate account, Prepaid Food Account (Fund 8400), is the account these funds will be withdrawn from. Stipend requests will be in writing and approved by the Business Director and the School Board prior to being processed by payroll. This will be documented in writing along with any payment documentation. Anticipated Completion Date: Immediately (December 1, 2025)

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Finding 1170528 (2024-003)

Material Weakness 2024

Talbot County Board of Education

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303 § 200.511

F A 2O24-OO3 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting lnternal Control lmpact: Material Weakness Compliance lmpact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and...

F A 2O24-OO3 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting lnternal Control lmpact: Material Weakness Compliance lmpact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: S0104220010 (Year:2023), S010A230010 (Year.2024) Questioned Costs: $0.00 Repeat of Prior Year Finding: FA 2023-004, FA 2022-004, FA 2021-002, FA 2019-002 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: . CFO will make sure expenditures are correctly recognized on all completion reports . An independent CPA person has been hired and review completion reports before they are submitted Estimated Completion Date: Decembet 31, 2025 Contact Person:Torrence H. Freeman lll. CFO Telephone: 706-665-8577 Email:tfreeman@talbot.kl2 aus

View Audit 383780

Finding 1170526 (2024-002)

Material Weakness 2024

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

F A 2024-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles InternalControllmpact: SignificantDeficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Depatment of Education Pass-Through Entity:...

F A 2024-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles InternalControllmpact: SignificantDeficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Depatment of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.425 American Rescue Plan Elementary and Secondary School Emergency Relief Grant 84.425 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth 84.425 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year:2021), S425W210011 (Year: 2021), 5425D2 1 001 2 (Year:202 I ) Questioned Costs: $8,763.69 Repeat ofPrior Year Finding: FA2023-002, F42022-002 I)escription: A review of expenditures charged to the Elementary and Secondary School Emergency ReliefFund program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowabiliqr. Corrective Action Plans: . Alljournal entries will be check by the independent CPA person to ensure that packets are complete and that each are fully approved by at least two of the following Superintendent, CFO and/or CPA and organized to FY folder as part of our monthly closing process . CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly Estimated Completion Date: December 3 1, 2025 Contact Person: Torrence H. Freeman IIl. CFO Telephone: 7 06-665-8571 Email: tfreeman@talbot.kl 2.ga.us

View Audit 383780

Finding 1170523 (2024-001)

Material Weakness 2024

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Allowable Costs/Cost Principles, Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: G...

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Allowable Costs/Cost Principles, Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.01 0 - Title I Grants to Local Educational Agencies FederalAwardNumber: S010A220010(Year:2023),S0104230010 (Year:2024) Questioned Costs: $9,307.29 Repeat ofPrior Year Finding: FA 2023-001, FA 2022-001 Description: The policies and procedures ofthe School District were insufficient to provide adequate intemal controls over expenditures as it related to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: Payroll will reorganize how documentation is kept ofeach pay period to ensure it makes a: complete monthly folder . payroll will not process any timesheets that need signatures for approval. lf not able to get signed in time for currently pay period, it will be processed in the next one o CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly Contact Person: Torrence H. Freeman III, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 383780

Finding 1170168 (2024-001)

Material Weakness 2024

Life Management, Inc.

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.510

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due...

CORRECTIVE ACTION PLAN ADDRESSING AUDIT FINDINGS 2024 Quarterly meetings will be held with RPM Development Group (RPM) staP (i.e. development team member, VP, and other essential parties) and Life Management, Inc (LMI) staP (i.e. Exec. Director, CFO, and Treasurer) to discuss funding and reports due. - Meetings will be put on a calendar by end of 2025 for the year 2026; and zoom links will be sent to participants by LMI, two weeks prior to the meeting date - Minutes/Notations from meetings about report due dates will be recorded, in order for LMI to follow up LMI will maintain a Schedule of Expenditures of Federal Awards, updated on a quarterly basis utilizing quarterly reports and information gathered from the quarterly meetings. Any necessary entries to the general ledger will be made on a timely basis. Report requests to LMI from DCA, National Parks Service, and any other entities, will be shared with RPM, and followed up on accordingly. LMI will review/ discuss reports, that are prepared by RPM, prior to their submission.

View Audit 383123

Finding 1169645 (2024-003)

Material Weakness 2024

Dakota County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County reviews its polices and controls to ensure there is a formally documented control that ensures all required training of LCTS fiscal site contacts is completed and the documentation of the completions of the training is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will share the Minnesota DHS previously recorded “LCTS Fiscal & Cost Schedule” training video with all new Fiscal Site Contacts that prepare cost schedules. County staff will then follow-up with the new Fiscal Site Contacts with a brief quiz to ensure they watched the training video and know how to capture only applicable costs in the cost schedule reports. Communications sharing the training video and the responses to the brief quiz will be maintained as documentation of the completion of the required trainings. Name of the contact person responsible for corrective action: Lucas Chase, Audit Manager Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169644 (2024-002)

Material Weakness 2024

Dakota County

MN

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

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County review its procedures and control to ensure all RMS listings sent to the State properly exclude those necessary individuals no longer working in the programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure that the reports are reviewed prior to submission going forward. Name of the contact person responsible for corrective action: Tim Paulus, Social Services Administrative Manager Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169643 (2024-004)

Material Weakness 2024

Dakota County

MN

Procurement, Suspension & Debarment § 200.303 § 200.320

Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbe...

Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55240010 Award Period: 2024 Recommendation: We recommend the County follow their federal purchasing policy in all their federal programs and retain documentation of that process occurring. As necessary, the County may need to add internal controls that are specific to each program to ensure this properly occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to work with program managers to understand and adhere to federal purchasing policies. Name of the contact person responsible for corrective action: Dana DeMaster, Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169642 (2024-001)

Material Weakness 2024

Dakota County

MN

Eligibility Material Weakness Reporting § 200.303

Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbe...

Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55240010 Award Period: 2024 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169602 (2024-006)

Material Weakness 2024

Guam Department of Education

GU

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Views of Auditee and Corrective Actions: The Division of Special Education is currently reviewing the details of the finding in order to provide an adequate response and corrective action plan.

View Audit 382583

Finding 1169543 (2024-003)

Material Weakness 2024

The Institute of World Politics

DC

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

Finding No. 2024-003 – Documentation of Internal Controls over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls in place. Corrective Actions Taken o...

Finding No. 2024-003 – Documentation of Internal Controls over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls in place. Corrective Actions Taken or Planned: Management will identify and document all internal controls necessary to ensure compliance with federal requirements for the Student Financial Aid program. These controls will be formally implemented and include clear evidence of execution, such as manual or electronic sign-offs, timestamps, and retention of supporting documentation. The process will align with the COSO Internal Control Integrated Framework and will be monitored regularly to confirm effectiveness.

View Audit 382495

Finding 1169193 (2024-004)

Material Weakness 2024

Colorado Coalition Against Domestic Violence

CO

Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.403

Along with hiring the above consultants, VFC also hired a new Finance, Grants and Administration Manager. This person is now ensuring that all expenditures have receipts and are properly approved by the Interim Executive Director. In addition, revised policies and procedures for both supporting and ...

Along with hiring the above consultants, VFC also hired a new Finance, Grants and Administration Manager. This person is now ensuring that all expenditures have receipts and are properly approved by the Interim Executive Director. In addition, revised policies and procedures for both supporting and approval documentation will be included in the updated accounting policies and procedures manual. The expected completion date is December 31, 2025.

View Audit 382065

Corrective Action Plans

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