Corrective Action Plans

Finding 1162107 (2025-002)

Material Weakness 2025

IL

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Finding 2025-002: Suspension and Debarment Finding: For two out of two vendors (100%) tested, the College did not provide sufficient documentation that a suspension and debarment check was performed prior to entering into a contract with the vendor. Cause: The College did not have controls in place ...

Finding 2025-002: Suspension and Debarment Finding: For two out of two vendors (100%) tested, the College did not provide sufficient documentation that a suspension and debarment check was performed prior to entering into a contract with the vendor. Cause: The College did not have controls in place to reasonably ensure compliance with suspension and debarment requirements of the Uniform Guidance. Corrective Actions Taken or Planned: As part of the procurement process review, a more robust policy will be developed related to vendor management. The policy will include specific definitions and limits for the types of transactions (non-procurement, procurement contracts, “covered transactions”). By October 31, 2025, the Business Office will communicate with all current PI’s an interim policy including the need for competitive bids, vendor screening, and more detailed descriptions. Contact Person Responsible: Doug MacKay, Controller Lake Forest College Completion Date: January 31, 2026

View Audit 371906

Finding 1162105 (2025-001)

Material Weakness 2025

Lake Forest College

IL

Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.319 § 200.320 § 200.327

Finding 2025-001: Procurement Finding: The College's procurement policy does not reflect all applicable state and local laws and federal regulations. For two out of three (67%) small purchase procurements, there was not sufficient evidence to support that documentation of the noncompetitive procurem...

Finding 2025-001: Procurement Finding: The College's procurement policy does not reflect all applicable state and local laws and federal regulations. For two out of three (67%) small purchase procurements, there was not sufficient evidence to support that documentation of the noncompetitive procurement method selected was provided at the time of purchase. Cause: The College does not have a procurement policy that follows the procurement standards set out at 2 CFR sections 200.318 through 200.327. Corrective Actions Taken or Planned: The Business Office will review all applicable state and local laws and federal regulations and enhance the College’s procurement policy. As part of the review and enhancement, the policy on the website will be updated, and additional training will be held with PI’s currently with grants and those receiving grants in the future. A more robust procurement process will be implemented which will involve multiple departments. By October 31, 2025, the Business Office will communicate with all current PI’s an interim policy including the need for competitive bids, vendor screening, and more detailed descriptions. Contact Person Responsible: Doug MacKay, Controller Lake Forest College Completion Date: January 31, 2026

View Audit 371906

Finding 1161679 (2025-003)

Material Weakness 2025

Village of Farwell

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327 § 200.331

2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have b...

2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.

View Audit 371608

Finding 1161269 (2025-001)

Material Weakness 2025

MacAlester College

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the au...

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will maintain documentation of monthly communication between the External Programs Manager, the Financial Aid Director and the Director of Accounting, related to the monthly reconciliation of Federal Direct Loans, Federal Pell Grant. Federal SEOG and Federal Work Study programs. Name of the contact person responsible for corrective action: Jenae Schmidt, Director of Financial Aid Planned completion date for corrective action plan: September 30, 2025

View Audit 371195

Finding 1155654 (2025-005)

Material Weakness 2025

Charter Township of Redford

MI

Matching / Level of Effort / Earmarking Cash Management Material Weakness § 200.303

Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corre...

Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corrective Action: The Township will update the Grant Policy to include a requirement for dual review on all grant reporting. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026

View Audit 367921

Finding 576145 (2025-003)

Significant Deficiency 2025

Community Action of Southern Indiana

IN

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

The Agency acknowledges this error and agrees with the recommendations. The Agency provides the additional context that it has been determined that where incorrect drawdowns were made - they were underdrawn, not overdrawn. No drawdowns were determined to include anything beyond known, justifiable, a...

The Agency acknowledges this error and agrees with the recommendations. The Agency provides the additional context that it has been determined that where incorrect drawdowns were made - they were underdrawn, not overdrawn. No drawdowns were determined to include anything beyond known, justifiable, and allowable expenses. Previous T &TA support from the Office of Head Start and monitoring reviews from other fiscal agencies had not previously revealed this concern and recommendations were made to carry out drawdowns in this manner. The Finance department is actively working with the new recommendation from the auditors to use the accounting system (MIP) and to implement a new payroll and reconciliation procedure which will prevent future errors.

View Audit 366061

Finding 572208 (2025-003)

Significant Deficiency 2025

Young Women's Christian Association of Rochester and Monroe County

NY

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.327

Management will update written procurement policy that conforms with the Uniform Guidance and implement procedures and control processes to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Our HUD program currently chec...

Management will update written procurement policy that conforms with the Uniform Guidance and implement procedures and control processes to retain documentation supporting compliance with major federal program compliance requirements regarding suspension and debarment. Our HUD program currently checks certificates of occupancy through the City of Rochester and Towns to ensure that the properties do not have violations. Moving forward, we will also check new landlords and or contractors through the central contractor registry to be following federal requirements regarding suspension and debarment.

View Audit 363333

Finding 1225672 (2024-016)

Material Weakness 2024

State of Kosrae

FM

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303

Finding Number 2024-016 (Repeat 2023-018) Corrective Action Plan Procurement, Suspension and Debarment — AL 93.323 (U.S. Department of Health and Human Services) • Formalize into established written policies and procedures the monitoring of the suspension and debarment status of vendors and contract...

Finding Number 2024-016 (Repeat 2023-018) Corrective Action Plan Procurement, Suspension and Debarment — AL 93.323 (U.S. Department of Health and Human Services) • Formalize into established written policies and procedures the monitoring of the suspension and debarment status of vendors and contractors, designed on the verification methods provided in 2 CFR § 180.300 — checking SAM.gov, collecting a certification, or including a clause in the covered transaction. • Continue performing suspension and debarment verification checks prior to entering into covered transactions as part of the standard procurement checklist, and retain documentary evidence of each check in the procurement file. • Continue to guide and make aware the compliance team and all departments of the requirement, and include it in procurement staff training. • Perform periodic compliance testing of the checklist and the retained evidence, with exceptions reported to management for corrective action. • Pursue resolution of the questioned costs of $509,463 through the audit resolution process with the grantor agency. Management’s position is that the condition is an internal control deficiency and that questioned costs of $0 are warranted under the definition in 2 CFR § 200.1, including paragraph (3)(i), as the entire population comprises allowable transactions and verification against the SAM.gov exclusions list confirmed that no vendor or contractor was suspended, debarred or otherwise excluded. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Mr. Peni Tikoisireli Financial Advisor Email: peni.tikoisireli@dofa.gov.fm Mr. Happyman Makamure Email: happyman.makamure@dofa.gov.fm

View Audit 408530

Finding 1225671 (2024-015)

Material Weakness 2024

State of Kosrae

FM

Equipment & Real Property Management Subrecipient Monitoring § 200.303 § 200.313

Finding Number 2024-015 (Repeat 2023-017) Corrective Action Plan Equipment and Real Property Management — AL 93.323 (U.S. Department of Health and Human Services) • Rebuild the Fixed Asset Register so that it captures the property record data elements required by 2 CFR § 200.313(d)(1) —description, ...

Finding Number 2024-015 (Repeat 2023-017) Corrective Action Plan Equipment and Real Property Management — AL 93.323 (U.S. Department of Health and Human Services) • Rebuild the Fixed Asset Register so that it captures the property record data elements required by 2 CFR § 200.313(d)(1) —description, serial or other identification number, source of funding including the Federal award identification number, title holder, acquisition date and cost, percentage of Federal contribution, and the location, use and condition of each asset, together with any disposition data. • Complete the rebuild well ahead of the FY2025 audit for migration into the fixed asset register module of the new FMIS (FreeBalance), with the funding source of each asset identified. • Conduct physical checks and counts of assets following the rebuild, including locating and confirming the status and condition of the assets identified in this finding, so that adjustments — including deletions and other corrections — are recorded for FY2025 and appropriate action is taken on assets found to be missing, broken, or requiring repair or disposition. • Establish, issue and enforce a written policy with comprehensive procedures covering effective safeguards against loss, damage or theft of property, together with maintenance protocols to keep property in good condition, in line with 2 CFR §§ 200.313(d)(3) and (d)(4). • Continue advice, guidance and training to the Supply Team on the recording, tracking, reconciliation, safeguarding and maintenance of capital assets. • Pursue resolution of the questioned costs of $19,824 through the audit resolution process with the grantor agency upon completion of the physical verification. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Melynda Irons Acting Assistant Secretary, Treasury Email: melynda.irons@dofa.gov.fm Mr. Peni Tikoisireli Financial Advisor Email: peni.tikoisireli@dofa.gov.fm Mr. Lester Sackryas Supply Manager Email: lester.sackryas@dofa.gov.fm

View Audit 408530

Finding 1225668 (2024-012)

Material Weakness 2024

State of Kosrae

FM

Reporting § 200.303

Finding Number 2024-012 (Repeat 2023-011) Corrective Action Plan Reporting — AL 15.875 (U.S. Department of the Interior) • Establish a reporting calendar identifying each SF-425 due date, and issue a formal request and follow-up protocol to the FSM State Governments requiring submission of their qua...

Finding Number 2024-012 (Repeat 2023-011) Corrective Action Plan Reporting — AL 15.875 (U.S. Department of the Interior) • Establish a reporting calendar identifying each SF-425 due date, and issue a formal request and follow-up protocol to the FSM State Governments requiring submission of their quarterly reports sufficiently in advance of the consolidated due date. • Designate a responsible officer to compile the consolidated SF-425, reconcile it to the accounting records, and obtain documented supervisory review before submission to OIA by the applicable due date. • Where a state report remains outstanding at the due date, submit the SF-425 on the basis of the best available data by the due date and file a revised report upon receipt of the outstanding submission, documenting the communication with OIA. • Escalate persistent non-submission by a state to the Office of Compact Management and address it through the subrecipient agreement and the subrecipient monitoring framework being established under Finding 2024-013. • Maintain a file of all reports submitted together with the supporting reconciliations for grant oversight and audit purposes. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Julyn Lawrence Email: julyn.lawrence@gov.fm Ms. Senny Phillip Assistant Secretary, Investment Email: senny.phillip@gov.fm

View Audit 408530

Finding 1225667 (2024-011)

Material Weakness 2024

State of Kosrae

FM

Equipment & Real Property Management § 200.303

Finding Number 2024-011 (Repeat 2023-007) Corrective Action Plan Equipment and Real Property Management — AL 15.875 (U.S. Department of the Interior) • Rebuild the Fixed Asset Register so that it captures the property record data elements required by Article VI, Section 1(f)(vi)(a) of the Fiscal Pro...

Finding Number 2024-011 (Repeat 2023-007) Corrective Action Plan Equipment and Real Property Management — AL 15.875 (U.S. Department of the Interior) • Rebuild the Fixed Asset Register so that it captures the property record data elements required by Article VI, Section 1(f)(vi)(a) of the Fiscal Procedures Agreement — description, serial or other identification number, source of the property, title holder, acquisition date and cost, percentage of grant funds used in the purchase, and the location, use and condition of each asset. • Identify within the register the capital assets procured with federal funding under the program, so that assets attributable to the award can be readily determined and audit sample selection supported. • Maintain a schedule of disposals, including the date of disposal and the sale price of each asset disposed of, and produce it for audit. • Complete the rebuild well ahead of the FY2025 audit for migration into the fixed asset register module of the new FMIS (FreeBalance), with the funding source of each asset identified so the system-based register carries complete records from the outset. • Conduct physical checks and counts of assets following the rebuild, with adjustments including deletions and other corrections recorded for FY2025 and continue guidance to the Supply Team on the FPA property record requirements. • Pursue resolution of the questioned costs (undeterminable) through the audit resolution process with DOI/OIA on completion of the rebuilt register. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Melynda Irons Acting Assistant Secretary, Treasury Email: melynda.irons@dofa.gov.fm Mr. Peni Tikoisireli Financial Advisor Email: peni.tikoisireli@dofa.gov.fm Mr. Lester Sackryas Supply Manager Email: lester.sackryas@dofa.gov.fm

View Audit 408530

Finding 1225605 (2024-006)

Material Weakness 2024

Iroquois County, Illinois

IL

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

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Cash Disbursements Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approv...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Cash Disbursements Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will ensure that documented reviews are completed and retained. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: November 30, 2025

View Audit 408486

Finding 1225604 (2024-005)

Material Weakness 2024

Iroquois County, Illinois

IL

Reporting § 200.303 § 200.329

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Reporting Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconcil...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Reporting Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: November 30, 2025

View Audit 408486

Finding 1225547 (2024-005)

Material Weakness 2024

The Simple Foundation

NE

Reporting Subrecipient Monitoring § 200.303

1. Provide additional training to accounting personnel on the updated accounting system (Aplos) and the current chart of accounts. Target: August 31, 2026. 2. Implement a review process to verify proper coding of expenditures, particularly following system changes or chart-of-account updates, with s...

1. Provide additional training to accounting personnel on the updated accounting system (Aplos) and the current chart of accounts. Target: August 31, 2026. 2. Implement a review process to verify proper coding of expenditures, particularly following system changes or chart-of-account updates, with sign-off by the Finance Director. Target: September 31, 2026. 3. Perform periodic (at least quarterly) reconciliations and monitoring procedures between the Aplos general ledger and the grant financial reporting system (Airtable/Euna) to detect and correct misclassifications in a timely manner, beginning Q3 2026.

View Audit 408441

Finding 1225298 (2024-004)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials: Management acknowledges this finding, which is a repeat of finding 2023-004. While management believes that appropriate review and approval of drawdown requests occurred during the fiscal year, we recognize that the lack of documented evidence constitutes a control we...

Views of Responsible Officials: Management acknowledges this finding, which is a repeat of finding 2023-004. While management believes that appropriate review and approval of drawdown requests occurred during the fiscal year, we recognize that the lack of documented evidence constitutes a control weakness. ICFJ will implement a formal drawdown request procedure requiring that each request be accompanied by a supporting calculation schedule and documented evidence of independent review and approval, evidenced by signature and date, prior to submission to the funder. All drawdown documentation will be filed centrally and maintained for audit retrieval.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225295 (2024-001)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its ...

Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its accounting function and is committed to implementing a formal monthly close process to ensure timely and accurate financial reporting going forward. A monthly close checklist will be developed and maintained, with documented evidence of review and approval. All financial and compliance documents will be filed in a centralized, organized system to permit prompt retrieval.  Anticipated completion date: 12/31/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1224776 (2024-009)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-009 Finding Subject: ESSER Grant Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officia...

FINDING 2024-009 Finding Subject: ESSER Grant Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The ESSER program has concluded and corrections were made following leadership changes. Financial activity was reviewed and adjusted where possible. Reimbursement requests are now tied to general ledger activity with full documentation. The prior practice of correcting errors through transfers has been discontinued. Controls implemented apply to all future grants and monitoring is ongoing. Anticipated Completion Date: May 2026

View Audit 407972

Finding 1224773 (2024-008)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views o...

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation partnered with Mazi Education for oversight. Separate funds are maintained for each project year. Payroll mapping has been corrected and reimbursement requests are based on ledger activity with supporting documentation. Transfers are documented and restricted. Monitoring procedures ensure ongoing compliance. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Special Education grant requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224767 (2024-007)

Material Weakness 2024

Scott County School District 2

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2024-007 Finding Subject: Title I Eligibility Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible...

FINDING 2024-007 Finding Subject: Title I Eligibility Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Nonpublic schools are required to provide detailed documentation for enrollment and poverty data. Verbal data is no longer accepted. Documentation is reviewed, retained, and verified prior to use in calculations. Mazi Education provides oversight to ensure compliance and accuracy. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Title I eligibility requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224765 (2024-006)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-006 Finding Subject: Title I Grants Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Offi...

FINDING 2024-006 Finding Subject: Title I Grants Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation partnered with Mazi Education to provide oversight of grant compliance. Separate funds are maintained for each grant and project year. Payroll mapping has been corrected to ensure proper allocation. Reimbursement requests are based on general ledger activity and supported by documentation. Transfers are restricted and documented. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with federal grant requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224763 (2024-005)

Material Weakness 2024

Scott County School District 2

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2024-005 Finding Subject: Child Nutrition Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Superintendent and Food Service Director Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Tammy Mosier; 812-752-8921; t...

FINDING 2024-005 Finding Subject: Child Nutrition Procurement, Suspension, and Debarment Contact Person Responsible for Corrective Action: Superintendent and Food Service Director Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Tammy Mosier; 812-752-8921; tmosier@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Formal procurement procedures have been established including micro-purchase and small purchase thresholds. Required price quotes are obtained and documented. Procurement history is maintained, including rationale and vendor selection. Vendor suspension and debarment checks are performed using SAM.gov or certifications. OPAA provides oversight of procurement processes and monitoring is ongoing. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance procurement control activities, and provide ongoing monitoring to ensure compliance with federal procurement standards, suspension and debarment requirements, and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224757 (2024-004)

Material Weakness 2024

Scott County School District 2

IN

School Nutrition Programs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

FINDING 2024-004 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Superintendent and Food Service Director Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Tammy Mosier; 812-752-8921; tmosier@scsd...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster – Internal Controls Contact Person Responsible for Corrective Action: Superintendent and Food Service Director Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Tammy Mosier; 812-752-8921; tmosier@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A new Food Service Director has been appointed and the District partnered with OPAA! Food Management to provide oversight and compliance support. Invoice review procedures ensure pricing accuracy and compliance with contracts. Risk assessment and monitoring procedures have been implemented to ensure ongoing compliance. Scott County School District 2 now participates in the Community Eligibility Provision (CEP) for its school nutrition programs. Under CEP, individual household applications for free and reduced-price meal eligibility are no longer collected or processed. As a result, the eligibility determination procedures that were the subject of finding are no longer applicable. Therefore, no further action is warranted regarding this compliance requirement. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Child Nutrition Program requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224330 (2024-003)

Material Weakness 2024

Juel Fairbanks Chemical Dependency Services

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303

Juel Fairbanks Chemical Dependency Services has implemented a change in how we do our day-to-day process of approvals of payments, authorized signature for payments prior to being issued.

View Audit 407643

Finding 1223974 (2024-003)

Material Weakness 2024

Housing Hope and Subsidiaries

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, ...

Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, the Payroll Specialist began saving physically signed timesheets that document allocations to grants. Beginning August 1, 2025, allocations to grants are captured within the payroll system, ADP, along with the supervisor approval. The Payroll Specialist verifies each line on the timesheet is approved, which the system requires for the employee to receive payment. Anticipated completion date: Corrective action of signed allocation timesheets was implemented July 1, 2025. Corrective action of allocations to grants within ADP was implemented August 1, 2025.

View Audit 407369

Finding 1223790 (2024-009)

Material Weakness 2024

Wilkin County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I r...

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I reached out to ABDO for assistance going forward. Anticipated Completion Date: 6/12/2026

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