Corrective Action Plans

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Vibrant Hawaiʻi has strengthened its meal reimbursement claim review process. Prior to submission, the support sheet is compared to the electronic filing during a Zoom meeting with the CFO, CEO or CEO-designated representative and the Kaukau 4 Keiki (K4K) Coordinator. Meeting notes are retained, and...
Vibrant Hawaiʻi has strengthened its meal reimbursement claim review process. Prior to submission, the support sheet is compared to the electronic filing during a Zoom meeting with the CFO, CEO or CEO-designated representative and the Kaukau 4 Keiki (K4K) Coordinator. Meeting notes are retained, and a PDF of the filing and support sheet is signed by the CEO as evidence of review and approval. The CFO is responsible for the corrective action and action was completed in June 2026 with the first K4K reimbursement claim.
MEDA concurs with the recommendation. To ensure full compliance with internal control and federal award requirements, MEDA is implementing an updated review workflow for all financial and performance reports prior to submission. Under this process, designated reviewers will complete and sign a stand...
MEDA concurs with the recommendation. To ensure full compliance with internal control and federal award requirements, MEDA is implementing an updated review workflow for all financial and performance reports prior to submission. Under this process, designated reviewers will complete and sign a standardized digital approval checklist or retain documented email/system approvals accompanying each report and its supporting documentation. These record files will be systematically maintained in MEDA’s central repository in alignment with our record retention policy. Implementation is targeted for completion by December 31, 2026 under the direction of the Chief Financial Officer.
Management will establish and implement written procedures for documenting personnel activity charged to federal awards. Each employee whose compensation is charged to a federal award will complete an after-the-fact monthly record reflecting their total compensated activity across federal and non-fe...
Management will establish and implement written procedures for documenting personnel activity charged to federal awards. Each employee whose compensation is charged to a federal award will complete an after-the-fact monthly record reflecting their total compensated activity across federal and non-federal work. Each employee's activity record will be reviewed and approved by the Deputy Director, except that the Deputy Director's activity record will be reviewed and approved by the President, monthly. Personnel allocations charged to federal awards will be reconciled to payroll at least quarterly. The Organization will retain the records and use documented actual activity, rather than budget estimates, as the basis for allocating personnel costs to federal awards.
Management will implement written procedures for federal grant administration applicable to all federal awards. Reimbursement requests will be limited to costs incurred and supported by documentation at the time of the request. The reimbursement request, expenditure listing, supporting documentation...
Management will implement written procedures for federal grant administration applicable to all federal awards. Reimbursement requests will be limited to costs incurred and supported by documentation at the time of the request. The reimbursement request, expenditure listing, supporting documentation, and documented allowability review will be maintained together in a referenced file and will include preparer and reviewer sign-off. For advance payments, management will document the program's immediate cash requirements supporting the amount and timing of each advance and monitor the period between receipt and disbursement of federal funds. The reimbursement log reconciliation and Schedule of Expenditures of Federal Awards will be subject to documented review by an individual who was not involved in their preparation. Management will also coordinate with the USDA Forest Service regarding the $64,969 in questioned costs and follow the awarding agency's direction.
Corrective Action Plan Formal written procedures now require suspension, and debarment checks before any covered transaction. Acceptable verification methods and documentation requirements are clearly defined. A mandatory Verification Form will be incorporated into the procurement workflow, preventi...
Corrective Action Plan Formal written procedures now require suspension, and debarment checks before any covered transaction. Acceptable verification methods and documentation requirements are clearly defined. A mandatory Verification Form will be incorporated into the procurement workflow, preventing final approval until verification is documented. A centralized repository will be established to store all verification records in accordance with retention requirements. Procurement and finance staff will receive mandatory training, with annual refresher sessions. Quarterly reviews will confirm compliance and identify any gaps for correction. Action Date 9/10/26 Final Implementation Date 12/31/27 Name And Phone No. Of Person Responsible For Implementation: Kenneth Knappe 631-854-9939
Corrective Action Plan • Implementing mandatory risk-based monitoring, including annual risk assessments for all subrecipients, with follow up actions documented. • Adopted standardized monitoring tools, including desk review checklists, on-site review templates, financial reconciliation forms, and ...
Corrective Action Plan • Implementing mandatory risk-based monitoring, including annual risk assessments for all subrecipients, with follow up actions documented. • Adopted standardized monitoring tools, including desk review checklists, on-site review templates, financial reconciliation forms, and CAP follow-up templates. • Conduct staff training for program and fiscal personnel involved in oversight of SSBG-funded subrecipients to ensure consistent understanding and application of monitoring requirements. • Establish an internal compliance review, performed by fiscal management, to confirm monitoring activities are timely, complete, and appropriately supported. Action Date September 4, 2026 Final Implementation Date December 31, 2026 Name And Phone No. Of Person Responsible For Implementation Jennifer Cicero-631-854-9331
Corrective Action Plan Regarding the child abuse and neglect registry check: Corrective Action Plan: It was found that four case files did not include a printed copy of the child abuse and neglect registry check, a checklist showing it was run was included in the cases. The child abuse and neglect r...
Corrective Action Plan Regarding the child abuse and neglect registry check: Corrective Action Plan: It was found that four case files did not include a printed copy of the child abuse and neglect registry check, a checklist showing it was run was included in the cases. The child abuse and neglect registry check were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home case records are purged after eight years of the home being a closed Foster Home. Currently the printed child abuse and neglect registry check is included in the Adoption Subsidy case file. Action Date 2022 Final Implementation Date 12/31/2039 Name And Phone No. Of Person Responsible For Implementation Lori Rhein (631) 854-9330
Corrective Action Plan It was found that eight cases did not contain evidence in the case record that would indicate the participant’s categorical eligibility. A memo will be distributed to all staff as a reminder on the need to adequately document the case record to support the eligibility determin...
Corrective Action Plan It was found that eight cases did not contain evidence in the case record that would indicate the participant’s categorical eligibility. A memo will be distributed to all staff as a reminder on the need to adequately document the case record to support the eligibility determination to ensure compliance with state and federal regulations and the need to scan all documents to IEDR in a timely manner. A separate memo will be distributed to all supervisory staff as a reminder on their need to ensure the case is properly documented and stored in IEDR when reviewing the case record for eligibility determination. The agency will monitor training classes offered by OTDA throughout the year to assign staff to attend to reinforce and strengthen their knowledge on properly documenting and determining eligibility for program. Action Date 9/14/2026 Final Implementation Date 9/30/2027 Name And Phone No. Of Person Responsible For Implementation Bryan Bogad – 631-854-9880
Corrective Action Plan It was found that four cases did not contain evidence in the case record that would indicate the participant’s categorical eligibility. A memo will be distributed to all staff as a reminder on the need to adequately document the case record to support the eligibility determina...
Corrective Action Plan It was found that four cases did not contain evidence in the case record that would indicate the participant’s categorical eligibility. A memo will be distributed to all staff as a reminder on the need to adequately document the case record to support the eligibility determination to ensure compliance with state and federal regulations and the need to scan all documents to IEDR in a timely manner. A separate memo will be distributed to all supervisory staff as a reminder on their need to ensure the case is properly documented and stored in IEDR when reviewing the case record for eligibility determination. The agency will monitor training classes offered by OTDA throughout the year to assign staff to attend to reinforce and strengthen their knowledge on properly documenting and determining eligibility for program. Action Date 9/14/2026 Final Implementation Date 9/30/2027 Name And Phone No. Of Person Responsible For Implementation Bryan Bogad – 631-854-9880
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative's documented procurement policy did not include several elements required by Uniform Guidance. One contract tested did not contain ...
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative's documented procurement policy did not include several elements required by Uniform Guidance. One contract tested did not contain all applicable Uniform Guidance contract provisions. In one instance involving contracts exceeding $25,000, the Cooperative did not document a review to verify that the vendor was not suspended or debarred from participation in federal programs. Corrective Action Plan: KCEC will update its procurement procedures to incorporate applicable Uniform Guidance requirements. Debarment checks will be completed and documented for all vendors prior to contract execution while also ensuring that contracts contain attestation that the vendor affirms they are not disbarred. Contracts will be reviewed to ensure all required federal provisions are included. KCEC's Grant and Compliance accountant will strengthen its contract review process to ensure federal guidelines and language is present and included in contract verbiage by actively participating in contract negotiations between the vendor and KCEC. Responsible Individuals: Isaac Gonzales, Grant & Compliance Accountant and Cletus Stoflet, CFO Anticipated Completion Date: December 31, 2026
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative did not retain the supporting documentation used in the preparation of the quarterly reports. As a result, reported amounts could n...
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative did not retain the supporting documentation used in the preparation of the quarterly reports. As a result, reported amounts could not be reconciled to the documentation subsequently provided by the Cooperative. Corrective Action Plan: The Grant and Compliance Accountant will be responsible for maintaining, gathering, preparing, and tracking all supporting documentation used in grant reporting. Reported amounts will be reconciled to supporting records before submission, and documentation will be retained to ensure a complete and accurate audit trail. The grant and compliance accountant brings experience working with federal awards, internal controls, compliance monitoring, and coordination with finance, project management, auditors, and funding agencies to further support the Cooperative's ability to maintain accurate grant records and meet federal reporting requirements. Responsible Individuals: Isaac Gonzales, Grant & Compliance Accountant and Cletus Stoflet, CFO Anticipated Completion Date: December 31, 2026
Finding 1239009 (2025-003)
Material Weakness 2025
FINDING 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Suspension and Debarment – Allen County did not have documentation that vendors’ suspension and debarment status were verified through either a) checking the ...
FINDING 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Summary of Finding: Suspension and Debarment – Allen County did not have documentation that vendors’ suspension and debarment status were verified through either a) checking the Excluded Parties List System (EPLS), b) collecting a certification, or c) adding a clause or condition to the covered transaction agreement. Contact Person Responsible for Corrective Action: Chris Cloud, Chief of Staff Contact Phone Number and Email Address: 260-449-4752 / chris.cloud@allencounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To correct Finding 2025-003, the Chief of Staff to the Board of Commissioners will send an email to all county departments involved in spending SLFRF money to request that they notify the Chief of Staff prior to engaging in a Covered Transaction with a new vendor so that a check of the EPLS can occur before the expense occurs/transaction is undertaken. Chief of Staff will document the search and provide approval/denial to the department desiring to engage in a Covered Transaction. Anticipated Completion Date: This CAP will be completed by September 25, 2026
Identification of the Federal Program: Grantor: United States Department of Health and Human Services, Health Resources and Services Administration Program Name: Congressional Directives Assistance Listing No.: 93.493 Responsible officials: Joe Wilson, Koji Mabuchi Vice President Supply Chain, CPO, ...
Identification of the Federal Program: Grantor: United States Department of Health and Human Services, Health Resources and Services Administration Program Name: Congressional Directives Assistance Listing No.: 93.493 Responsible officials: Joe Wilson, Koji Mabuchi Vice President Supply Chain, CPO, Sr. Director Corporate Compliance Phone: (914) 349-8701, (718) 920-6351 Email: joawilson@montefiore.org, kmabuchi@montefiore.org Projected completion date: March 30, 2027 Condition Title 2, Subtitle A, Chapter II, Part 200, Subpart D 200.320 – Procurement methods – requires entities to maintain documented procurement procedures and appropriate supporting documentation for procurement methods, including noncompetitive procurements. Purchases below the simple acquisition threshold, but above the micro-purchase threshold require price and rate quotations to be obtained from an adequate number of qualified sources. The Health System did not retain documentation demonstrating either (1) competitive bidding was performed or (2) the justification and circumstances supporting the use of a noncompetitive procurement method for equipment, installation and broadband services purchased under the grant. The procurement transactions reviewed exceeded the micro-purchase threshold; however, no supporting competitive procurement or sole-source documentation was available for audit inspection. In accordance with Title 2, Subtitle A, Chapter II, Part 200, Subpart C 200.214 - Recipients and subrecipients are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, as well as 2 CFR part 180. The regulations in 2 CFR part 180 restrict making Federal awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from receiving or participating in Federal awards. The Health System has an established process to monitor vendor suspension and debarment requirements. Management’s process includes suspension and debarment evaluations on all new vendors prior to entering into any business relationship. The Health System utilized a third party to perform monthly suspension and debarment reviews; however, vendors associated with the program were not included in the listings provided to the third party for review. As a result, the Health System could not demonstrate that required suspension and debarment procedures had been performed for applicable vendors. Views of responsible officials and planned corrective actions Management agrees with the finding. The Health System has established procurement policies and procedures; however, the purchases identified in the audit were not consistently processed through the established procurement review process, and the required supporting documentation was not retained. The purchases involved IT equipment, installation, and broadband services necessary for the project. Management believes the vendor selections were supportable as sole-source procurements based on technical compatibility, integration with existing IT infrastructure, continuity of implementation and support, and specialized vendor capabilities. Management determined that the associated costs were allowable. Corrective action will focus on reinforcing departmental compliance with the existing procurement policy, requiring procurement’s involvement before vendor engagement, and ensuring that competitive bidding documentation or an approved sole-source justification is retained for all federally funded purchases. Although the Health System has an established suspension and debarment screening process, certain vendors associated with the Federal program were not included in the screening population. Management will implement a documented reconciliation of federally funded vendors to the screening population, including supervisory review and resolution of any exceptions, to ensure that all applicable vendors are screened and evidence of the screening is retained. No questioned costs were identified, and subsequent to the transaction management verified that none of the vendors tested were suspended or debarred at the time of the transactions.
Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Center Program Cluster Assistance Listing No.: 93.224 – Health Center Program; 93.527 – Grants for New and Expanded Services under the Health Center Program Name of responsible ...
Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Center Program Cluster Assistance Listing No.: 93.224 – Health Center Program; 93.527 – Grants for New and Expanded Services under the Health Center Program Name of responsible official: James Geraghty Associate Vice President, Faculty Practice Group Phone: (718) 430-3255 Email: james.geraghty@einsteinmed.edu Projected completion date: October 1, 2025 Condition In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” The Health System was unable to demonstrate that internal controls were operating effectively throughout the audit period to ensure the proper application of its sliding fee discount schedule (SFDS). During testing, three patients were charged self-pay balances when, based on the applicable sliding fee discount schedule, those charges should have been discounted. The exceptions occurred prior to the implementation of corrective actions associated with the prior-year finding. Management implemented enhanced controls effective October 1, 2025; however, the identified exceptions demonstrate that controls were not operating effectively during a portion of the audit period. Views of responsible officials and planned corrective actions Management concurs with the audit finding and will continue to monitor the effectiveness of the corrective actions implemented October 1, 2025. Standardized procedures have been implemented to strengthen patient screening and enrollment, including controls to ensure the timely collection and documentation of income and family size. To reinforce compliance with SFDS requirements for eligibility determination, documentation, and record retention, a policy was adopted requiring reviews on the day before the patient visit, during the visit, and the day after the visit, as well as periodic retrospective reviews. Staff received regular training on SFDS eligibility, determination, and documentation requirements. Additional corrective actions include a targeted review of patients who had insurance but lacked documented Federal Poverty Level (FPL) information to determine whether any were inappropriately assigned self-pay balances and to ensure appropriate corrective action where necessary. Management will perform monthly monitoring of SFDS determinations, including review of a sample of patient accounts, to verify eligibility documentation, FPL determination, and application of the appropriate discount. Identified exceptions will be investigated and corrected timely, with results documented and reported to responsible management.
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement a documented review and approval process for all Federal Financial Reports prior to submission. Evidence of review and approval should be r...
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement a documented review and approval process for all Federal Financial Reports prior to submission. Evidence of review and approval should be retained to demonstrate compliance with federal reporting requirements and to help ensure reports are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will formalize and document the review and approval process for Federal Financial Reports submitted under federal awards. Prior to submission, reports will be reviewed by the Associate VP of Finance and/or Chief Financial Officer to verify completeness, accuracy, and agreement to supporting accounting records. Evidence of review and approval will be retained with the related reporting documentation. Name(s) of the contact person(s) responsible for corrective action: Rebecca Severtsen-Rea Planned completion date for corrective action plan: 9/22/2026
Finding/Issue #2025-003: Lack of Documentation Maintained over Indirect Costs The Corporation did not have formal process and policies to demonstrate adherence to the allowability requirements of indirect costs in accordance with 2 CFR Appendix IV to Part 200 Section B.2(b). It was recommended the C...
Finding/Issue #2025-003: Lack of Documentation Maintained over Indirect Costs The Corporation did not have formal process and policies to demonstrate adherence to the allowability requirements of indirect costs in accordance with 2 CFR Appendix IV to Part 200 Section B.2(b). It was recommended the Corporation develop and incorporate internal controls and policies to demonstrate adherence to the allowability requirements of indirect costs in accordance with 2 CFR Appendix IV to Part 200 Section B.2(b). Management Response #2025-003: Due to staff turnover the Corporation did not have adequate personnel or infrastructure in place to monitor costs in order to calculate and determine an updated indirect cost rate. Also, the current indirect cost rate allocations is based on historical assumptions. Corrective Action Plan: The Finance Team will develop overall operational costs reports to calculate and support a new rate. The proposed rate will be submitted to HRSA for approval. This will allow us to ensure the calculation for indirect costs and documentation supporting the indirect cost pool conform to the current regulations. Management expects it to be completed by December 31, 2026. Responsible Party: Tamara Barnes, CFO
Findgin 2025-004: U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development Assistance Listing Number 21.027 Questioned Costs: None Condition: During 2024, the URA passed through federal funds to a su...
Findgin 2025-004: U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development Assistance Listing Number 21.027 Questioned Costs: None Condition: During 2024, the URA passed through federal funds to a subrecipient in excess of the Single Audit threshold of $750,000. During 2025, the URA did not have adequate controls in place to verify that subrecipients expected to be audited as required by 2 CFR Part 200, Subpart F, met this requirement. Action: The URA will ensure that all subrecipients that are awarded more than $750,000 have a Single Audit completed. One of the subrecipients is currently in the process of completing its 2024 Single Audit.
Finding 2025-003: Activities Allowed or Unallowed U.S. Department of Housing and Urban Development , Passed through the City of Pittsburgh Assistance Listing Number 14.218 Questioned Costs: Unknown. The $1,000 billed in excess of the grant award and any additional unallowable costs that may have exi...
Finding 2025-003: Activities Allowed or Unallowed U.S. Department of Housing and Urban Development , Passed through the City of Pittsburgh Assistance Listing Number 14.218 Questioned Costs: Unknown. The $1,000 billed in excess of the grant award and any additional unallowable costs that may have existed if the fixed hourly billings exceeded NLSA’s actual allowable costs. The amount of any additional unallowable costs could not be determined. Condition: The URA did not have sufficient internal controls to ensure that reimbursement requests were reviewed for compliance with the executed grant agreement before approval or payment. During our review of the grant agreement between the URA and Neighborhood Legal Services Association (NLSA), we noted that grant proceeds were required to be used for eligible project costs, including the salaries, wages, and related costs of NLSA staff performing the legal services. However, based on our examination of the reimbursement requests, NLSA billed the URA using a fixed hourly fee for salaries rather than actual expenditures. The reimbursement requests totaled $321,000, while the total grant award was $320,000. Because NLSA did not bill based on actual expenditures, the URA could have overpaid NLSA for services provided under the grant agreement. Although this represents noncompliance with the terms of the grant agreement, based on the information available, the potential effect of the noncompliance was not material to the major program. Action: Due to an organization that couldn’t expend their allocated amount, funding was reallocated to other providers to meet the June spenddown date. Therefore, the overage was covered for NLSA.
Finding 2025-002: Suspension and Debarment Requirements U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 U.S. Department of the Treasury, Passed through the ...
Finding 2025-002: Suspension and Debarment Requirements U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 Questioned Costs: None Condition: During 2025, the URA did not follow internal control procedures to ensure that all covered contracts and subawards were not conducted with entities that are suspended and debarred. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the entity did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. While the entity stated that such reviews are conducted, the lack of documented verification prevents confirmation that appropriate controls were consistently applied. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Action: The URA will add suspension and debarment back to all agreements. For the agreements that have been administered, the URA will review SAM.gov to ensure the client is not in the system. This will take effect immediately.
FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjo...
FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A comprehensive Internal Controls Manual was written and released in December 2024 with implementation beginning July 1, 2025. This includes segregation of duties, purchasing processes, contacts process, grant processing, Grant Reimbursements The reimbursement process was updated to include all required supporting documentation, such as transaction detail and summary reports. Each request is also reviewed and signed by the supervisor to document approval. On a recurring basis, the Director of Federal Grants generates the detailed expenditure report and budget summary. The detailed report is filtered to capture only the transactions occurring since the previous reimbursement request, making new expenditures easy to identify. These amounts are added to the cumulative reimbursement totals, which are then compared to the total disbursements shown on the summary report to ensure they align. Once the totals match, the reimbursement request is reviewed by the Chief Financial Officer and submitted to the awarding agency. Since there was no reimbursement form for this grant, the supervisor review signature was not always collected. It has been added on one of the sheets within the supporting documents of the packet. Financial Reporting Reviewing The fiscal officers managing the grant will have their supervisor review financial reports prior to submission and sign their approval. Anticipated Completion Date: July 1, 2025
CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12....
CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal Control Manual: Released a comprehensive manual covering segregation of duties, purchasing, and grant management. Reimbursement & Reporting Oversight: Added explicit supervisor review signatures to grant packet supporting documents and financial reports prior to final agency submission. Anticipated Completion Date: Grant Ended: December 2025 IC Updates: January 1, 2025
FINDING 2025-021 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcs...
FINDING 2025-021 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Physical Asset Inventory: Enforced a capital asset inventory program starting June 2025. An independent vendor tags and inventories all capital assets costing $5,000 or more. CFR Compliance: Updated IC procedures to meet 34 CFR § 80.32 rules, requiring complete property records, a mandatory physical inventory at least once every two years, safeguard systems against theft/loss, and proper disposition procedures Anticipated Completion Date: Grant Ended: December 2025 IC Updates: January 1, 2025
FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.i...
FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Vendor Service Contracts: Standardized contract guidelines for all non-employee services. Contracts must specify exact rates, hours, duration, maximum billing limits, and include standard legal terms. Approval Hierarchy: Contracts under $50,000 can be preliminarily approved by the Superintendent and later presented to the Board. Contracts over $50,000 require a dedicated Board presentation and approval. Contract Procurement Rules: Enforced tiered purchasing thresholds—Micro Purchases (no quote), Small Purchases (3 quotes required), and Large Purchases (bid process). Change Orders: Requires formal documentation and approval. Any change order increasing project costs by 10% or more requires pre-approval from the School Board.
FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in....
FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reimbursement Processing: Detailed expenditure and budget reports are reconciled by the Director of Federal Grants, signed by a supervisor, and reviewed by the CFO before submission. Contract & Data Retention: HR worked with Regional Data Services to update software archives to prevent lost administrative records. Grant Personnel Verification: Grant fiscal officers must review and sign Payroll Certification Reports to verify that employee charges are accurate. Payroll & Stipends: All employee compensation requires pre-approval by the School Board. Implemented a formal 10-step stipend approval workflow. Overtime Policy: Mandates supervisor pre-approval before overtime hours are worked. Pay Change Process INDIANA
FINDING 2025-018 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjo...
FINDING 2025-018 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Vendor Setup & Conflict Verification: Standardized new vendor onboarding under the Purchasing Director. Requires W-9s, registration forms, annual SAM.gov suspension/debarment checks, state business registration checks, and local property tax searches to rule out employee/board conflicts of interest. Multi-Phase Procurement Overhaul: • Phase 1 (2025–2026): Established board-approval workflows for all contracts, quotes, and invoices. • Phase 2 (2025–2027): Enforced proper quote, bid, and special purchasing compliance. • Phase 3 (2026–2027): Updating board policies and internal controls to enforce federal uniform purchasing guidelines. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
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