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Corrective Action Plans

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Finding 1182689 (2025-001)
Material Weakness 2025
West Central Illinois Area Agency on Aging
IL
Matching / Level of Effort / Earmarking Subrecipient Monitoring
West Central Illinois Area Agency on Aging will strengthen its budgeting and monitoring process to ensure required minimum spending levels are met. Beginning in FY2026, staff will verify earmarked requirements during budget preparation and review expenses quarterly to confirm compliance. Responsibil...
West Central Illinois Area Agency on Aging will strengthen its budgeting and monitoring process to ensure required minimum spending levels are met. Beginning in FY2026, staff will verify earmarked requirements during budget preparation and review expenses quarterly to confirm compliance. Responsibility for monitoring has been assigned to fiscal leadership, with review and oversight by Director, Assistant Director, as well as Program Manager. The Agency believes this was an isolated incident and expects these steps to prevent recurrence in accordance with requirements from the Illinois Department on Aging.
View Audit 394128
Finding 1182680 (2025-001)
Material Weakness 2025
Cicero Commons Senior Housing Development Fund Company, Inc.
NY
Internal Control / Segregation of Duties
Finding 2024-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $7,387 for the year ended June 30, 2023 was made after the 60 day deadline. Recommendation: Lucille Manor Apartments should ensure residual receipts are mad...
Finding 2024-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $7,387 for the year ended June 30, 2023 was made after the 60 day deadline. Recommendation: Lucille Manor Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: Lucille Manor Apartments made the required payment in March 2024.
View Audit 394115
Finding 1182678 (2025-003)
Material Weakness 2025
Uc Healthcare System
OH
Equipment & Real Property Management
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2025 Finding 2025-003 – F. Equipment and Real Property Management Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.493, Congres...
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2025 Finding 2025-003 – F. Equipment and Real Property Management Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.493, Congressional Directives Award Period: July 1, 2024 through June 30, 2025 Summary of finding: UC Health did not appropriately design and execute internal controls to establish and maintain property records that included all requirements for equipment purchased under the federal grant. Planned corrective action: Management agrees with this finding. Federal awards for capital projects are infrequent for UC Health. However, management acknowledges the importance of adhering to the terms of the award terms. The Finance staff will oversee future projects, and review all terms and requirements of the federal awards. The Finance staff will review and implement functionality within the Enterprise Resource Planning (ERP) system to track the property purchased through federal awards. Once functionality is identified and tested, the property records for assets purchased with federal awards during fiscal year 2025 will be updated to include all federally required criteria. Anticipated completion date: September 30, 2026 Responsible contact person: Michael Wiedeman, Vice President and Controller
View Audit 394112
Finding 1182677 (2025-002)
Material Weakness 2025
Uc Healthcare System
OH
Cash Management Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2025 Finding 2025-002 – C. Cash Management, G. Matching, H. Period of Performance Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Federal Program:...
Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2025 Finding 2025-002 – C. Cash Management, G. Matching, H. Period of Performance Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.493, Congressional Directives Award Period: July 1, 2024 through June 30, 2025 Summary of finding: UC Health did not appropriately design and execute internal controls to verify they were eligible for the full balance of the cash draw down made during the year under audit, which ultimately resulted in an inappropriate expenditure balance reported on the original schedule of expenditures of federal awards (SEFA). Planned corrective action: Management agrees with this finding. Federal awards for capital projects are infrequent for UC Health. However, management acknowledges the importance of adhering to the terms of the award. Responsibilities to validate and confirm the accuracy of amounts billed for each federal award will transition to the Finance staff. The Finance staff will request and review the federal award agreement and related documents and highlight the terms and conditions needed to timely and accurately request cash draws and report on the cost incurred related to the award. Request for cash draws will be validated by the Vice President and Controller to review the support, ensure the requirements are met for the expenditures, and confirm the terms are being met prior to submission. Anticipated completion date: April 1, 2026 Responsible contact person: Michael Wiedeman, Vice President and Controller
View Audit 394112
Finding 1182676 (2025-001)
Material Weakness 2025
Uc Healthcare System
OH
Procurement, Suspension & Debarment
Corrective Action Plan Finding 2025-001 – I. Procurement Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.493, Congressional Directives Award Period: July 1, 2024 through June 30, 2025 Summary of finding: UC Health did not approp...
Corrective Action Plan Finding 2025-001 – I. Procurement Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.493, Congressional Directives Award Period: July 1, 2024 through June 30, 2025 Summary of finding: UC Health did not appropriately design and execute internal controls over their procurement process outside of general construction costs when utilizing federal funds to ensure that all federal requirements were satisfied and documented, including retention of documentation to evidence performance of controls. Planned corrective action: Management agrees with this finding. Federal awards for capital projects are infrequent for UC Health. However, management acknowledges the importance of adhering to the terms of the award terms. For future awards, the Finance staff will assume responsibility for explaining the procurement process for federal awards with the appropriate areas and request and review the documents that support a competitive solicitation process for both general construction and equipment purchases. Documentation on the requirements for federal awards will be strengthened and maintained. Formal policies that outline the required competitive solicitation process noting federal thresholds and requirements will be put in place for future awards. Further, controls will be established to retain documentation over the applied procurement approach or resulting decisions made, including evidence of bids received. Anticipated completion date: September 30, 2026 Responsible contact person: Michael Wiedeman, Vice President and Controller
View Audit 394112
Finding 1182675 (2025-008)
Material Weakness 2025
School City of East Chicago
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Equipment & Real Property Management § 200.1 § 200.302 § 200.303 § 200.305 § 200.313
FINDING 2025-008 Finding Subject: COVID-19 - Education Stabilization Fund – Condition of Records Federal Agency: Department of Education Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219...
FINDING 2025-008 Finding Subject: COVID-19 - Education Stabilization Fund – Condition of Records Federal Agency: Department of Education Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Internal controls will be put in place to ensure all COVID 19 ESSER Funds are reported accurately to the State and Federal Department of Education. Reimbursements will be attached to State Email for disbursement. Anticipated Completion Date: We anticipate having the above corrective action plan in place by October 31, 2026
View Audit 394104
Finding 1182669 (2025-007)
Material Weakness 2025
School City of East Chicago
IN
Subrecipient Monitoring Eligibility Material Weakness § 200.303 § 200.334 § 200.77 § 200.78
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391...
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The district will strengthen internal controls for ensure that all documentation are obtained from the Non- Pubs and filed accordingly in the Federal Department Office. Anticipated Completion Date: We anticipate having the above corrective action plan in place by October 31, 2026
View Audit 394104
Finding 1182667 (2025-006)
Material Weakness 2025
School City of East Chicago
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number...
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The district will implement strengthen internal controls to ensure of that exit conference for each student withdrawal will be held and all documentation will be files. All documents will be scanned to student software. All students will be properly document to the state and local entities. Anticipated Completion Date: We anticipate having the above corrective action plan in place by October 31, 2026
View Audit 394104
Finding 1182665 (2025-005)
Material Weakness 2025
School City of East Chicago
IN
School Nutrition Programs Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2025-005 Finding Subject: Child Nutrition Cluster - Reporting Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials:...
FINDING 2025-005 Finding Subject: Child Nutrition Cluster - Reporting Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Food Service director responsibilities is to overseeing all function of the Food Management Company. Food Service Director will be required to draft internal controls and detail instruction for the school corporation to ensure all documentation procedures match the FSMC invoice. The school corporation will upgrade all POS software throughout the district. Students will be required to scan Student IDs to account for all meals served. Counts will be check weekly to ensure Federal report is accurate. Anticipated Completion Date: We anticipate having the above corrective action plan in place by October 31, 2026
View Audit 394104
Finding 1182659 (2025-004)
Material Weakness 2025
School City of East Chicago
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-004 Finding Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.o...
FINDING 2025-004 Finding Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: All purchases that exceed the micro purchase threshold will require three quotes to ensure the vendor is in compliance and all quotes will be attached to the APV. Purchases exceeding $150,000 will require the formal bidding process. This will ensure all documents are available upon request. Anticipated Completion Date: We anticipate having the above corrective action plan in place by October 31, 2026
View Audit 394104
Finding 1182653 (2025-003)
Material Weakness 2025
School City of East Chicago
IN
Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties § 200.303
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Lela Simmons, CFO C...
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Lela Simmons, CFO Contact Phone Number and Email Address: 219 391 4100 Ex 12365: lesimmons@ecps.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Food Service director responsibilities are to oversee all functions of the Food Management Company. Food Service Director will be required to draft internal controls and detail instruction for the school corporation to ensure all documentation procedures match the FSMC invoice. The school corporation will not pay any unallowable cost by state regulation and rules. All state reporting documents and invoice will continue to be reviewed and signed off by the district CFO. A copy of all documents will be held in the food director office Anticipated Completion Date: We anticipate having the above corrective action plan in place by October 31, 2026
View Audit 394104
Finding 1182647 (2025-002)
Material Weakness 2025
Tri-County Community Action Partnership, Inc.
MN
Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Head Start - AL #93.6000 Recommendation: The Organization should ensure all new board members receive training within 180 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure that all new and existi...
Head Start - AL #93.6000 Recommendation: The Organization should ensure all new board members receive training within 180 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will ensure that all new and existing board members receive necessary training within 180 days of being seated and on an annual basis. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2026
View Audit 394089
Finding 1182639 (2025-003)
Material Weakness 2025
Northeastern Oklahoma Agricultural An Mechanical College
OK
Student Financial Aid Matching / Level of Effort / Earmarking Reporting § 200.303
Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately and timely. Explanation of disagreement with aud...
Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend the College review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: NEO will perform an internal audit of enrollment reports sent to the National Student Clearinghouse (NSC) monthly to ensure NSC is submitting records on behalf of NEO in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Amy Ishmael Planned completion date for corrective action plan: April 1, 2026 If the U.S. Department of Education has questions regarding this plan, please call Amy Ishmael at 918- 540-6212.
View Audit 394070
Finding 1182638 (2025-002)
Material Weakness 2025
Northeastern Oklahoma Agricultural An Mechanical College
OK
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the College implement for...
Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend that the College review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the College implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: NEO will check the scheduled break days before the beginning of each semester to make sure the correct number of days is entered into SOATBRK. Documentation will be retained to confirm that a check was performed. NEO performed the recalculations and is working with FSA to make corrections. Name(s) of the contact person(s) responsible for corrective action: David Fisher and Ashley Mayfield Planned completion date for corrective action plan: March 14, 2026.
View Audit 394070
Finding 1182637 (2025-001)
Material Weakness 2025
Northeastern Oklahoma Agricultural An Mechanical College
OK
Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303
SIGNIFICANT DEFICIENCY 2025-001 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend the College review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreeme...
SIGNIFICANT DEFICIENCY 2025-001 Student Financial Assistance Cluster– Assistance Listing No. 84.063, 84.007, 84.033, 84.268 Recommendation: We recommend the College review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: NEO will develop a separate report in addition to the RRREXIT report to identify students that need to be notified of their responsibility to complete exit counseling. Name(s) of the contact person(s) responsible for corrective action: David Fisher Planned completion date for corrective action plan: March 15, 2026.
View Audit 394070
Finding 1182627 (2025-001)
Material Weakness 2025
Cottonwood-Oak Creek Elementary School District No.6
AZ
Allowable Costs / Cost Principles School Nutrition Programs Significant Deficiency
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Business Manager, Food Service Director, and Business Office Staff Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The foll...
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Child Nutrition Cluster Assistance Listing Numbers: 10.553, 10.555, 10.559 Contact Person: Business Manager, Food Service Director, and Business Office Staff Anticipated Completion Date: June 30, 2026 Planned Corrective Action: The following corrections will be implemented. 1. Review and update procedures for calculating indirect costs in accordance with USDA Memo SP 60‐2016 and 2 CFR Part 200. 2. Ensure use of the ADE‐approved unrestricted indirect cost rate annually. 3. Implement a standardized calculation worksheet to document allowable indirect cost limits. 4. Require review and approval of indirect cost calculations by the Business Manager prior to posting. 5. Provide training to business office staff on federal cost principles and Child Nutrition requirements. 6. Perform periodic internal reviews to ensure compliance.
View Audit 394062
Finding 1182624 (2025-003)
Material Weakness 2025
Ascension Health Alliance D/b/a Ascension
MO
Allowable Costs / Cost Principles
Finding 2025-003 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles, and Reporting Federal Grantor: U.S. Department of Homeland Security – Federal Emergency Management Agency (FEMA) Assistance Listing Number: 97.036, COVID-19 Disaster Grants - Public Assistance (Presidentially Dec...
Finding 2025-003 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles, and Reporting Federal Grantor: U.S. Department of Homeland Security – Federal Emergency Management Agency (FEMA) Assistance Listing Number: 97.036, COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) Pass-Through Grantor: Michigan State Police Emergency Management & Homeland Security Division Ascension Entity: Ascension Providence Rochester Hospital- Michigan Pass-Through Award Number: DR4494 - PW811 Pass-Through Award Period: 07/01/2021 - 6/30/2022 Views of responsible officials: Ascension acknowledges the inability to locate relevant documentation pertaining to the COVID classification for a specific patient with services during the COVID-19 public health emergency. Although the documentation was not located in this instance, patient care was appropriately provided. However, Ascension will sample test patient level encounter records at Ascension Providence Rochester Hospital prior to future revenue recognition to ensure appropriate documentation Responsible Official: Rob Madsen, Director of Accounting and Reporting, Grants & Research Anticipated completion date: June 30, 2026
View Audit 394059
Finding 1182623 (2025-002)
Material Weakness 2025
Ascension Health Alliance D/b/a Ascension
MO
Procurement, Suspension & Debarment
Finding 2025-002 – Procurement, Suspension and Debarment Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing Number: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: Kansas Department for Aging an...
Finding 2025-002 – Procurement, Suspension and Debarment Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing Number: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: Kansas Department for Aging and Disability Services Ascension Ministry Market: Kansas Pass-Through Award Number: N0237723 Pass-Through Award Period: 07/01/2023-06/30/2026 Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: Not applicable Pass-Through Award Period: 03/03/2021-6/30/2026 Views of responsible officials: Personnel responsible for procurement transactions will be educated on the proper procedures for obtaining and retaining sole source memo justification letters before entering into these transactions. Responsible Official: Rob Madsen, Director of Accounting and Reporting, Grants & Research Anticipated completion date: May 1, 2026
View Audit 394059
Finding 1182621 (2025-001)
Material Weakness 2025
Ascension Health Alliance D/b/a Ascension
MO
Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2025-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing Number: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Entity: Stat...
Finding 2025-001 – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Identification of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing Number: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Entity: State of Tennessee Department of Health Ascension Ministry Market: Saint Thomas Medical Partners dba Ascension Medical Group (Ascension, Tennessee) Pass-Through Award Number: Not applicable Pass-Through Award Period: 11/1/2022-6/30/2026 Views of responsible officials: Ascension Grants & Research Department will reinforce the importance of timely approval of Time & Effort reports with appropriate personnel at Saint Thomas Medical Partners. Responsible Official: Rob Madsen, Director of Accounting and Reporting, Grants & Research Anticipated completion date: May 1, 2026
View Audit 394059
Finding 1182620 (2025-002)
Material Weakness 2025
City of American Canyon
CA
Reporting HUD Housing Programs Internal Control / Segregation of Duties
All errors in the SEFA, including incorrect pass-through grants and outdated grant numbers, have been corrected. A review process is now in place before the audit, with an additional accuracy check. The Senior Accountant will prepare the SEFA, and the Finance Director will review it for completeness...
All errors in the SEFA, including incorrect pass-through grants and outdated grant numbers, have been corrected. A review process is now in place before the audit, with an additional accuracy check. The Senior Accountant will prepare the SEFA, and the Finance Director will review it for completeness and accuracy. We will confirm grant details with the granting agencies to verify federal status and use a checklist to ensure proper classification. Going forward, federal and state grants will be recorded accurately, grants will be properly classified in the general ledger, and annual training on SEFA preparation and Uniform Guidance compliance will be provided.
View Audit 394051
Finding 1182619 (2025-008)
Material Weakness 2025
Rush County Schools
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2025-008 Finding Subject: COVID-19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: One of the construction contracts tested for compliance that was to be paid from federal grant funds did not have the required prevailing wage rate caus...
FINDING 2025-008 Finding Subject: COVID-19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: One of the construction contracts tested for compliance that was to be paid from federal grant funds did not have the required prevailing wage rate cause nor were certified weekly payrolls for construction services performed under the contract provided upon request. Contact Person Responsible for Corrective Action: Julie Cramer Contact Phone Number and Email Address: 765-932-4186, cramerj@rushville.k12.in.us Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The School Corporation management will establish a system of internal controls involving the Corporation Treasurer and Superintendent and include the wage requirement clause in contracts for construction that are paid with federal grant funds. The School Corporation will also request certified payrolls that will go along with these specific types of contracts. Anticipated Completion Date: March 31, 2026
View Audit 394041
Finding 1182618 (2025-007)
Material Weakness 2025
Rush County Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) - Suspension and Debarment Summary of Finding: Prior to entering sub-awards and covered transactions with program funds, recipients are required to verify that such contractors and sub recipients are not suspended, debarred, or other...
FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) - Suspension and Debarment Summary of Finding: Prior to entering sub-awards and covered transactions with program funds, recipients are required to verify that such contractors and sub recipients are not suspended, debarred, or otherwise excluded. “Covered transactions” include but are not limited to contracts for goods and services awarded under a non-procurement transaction (i.e. grant agreement) that are expected to equal or exceed $25,000. The verification is to be done by checking the sam.gov exclusion, collecting a certification from that person, or adding a clause or condition to the covered transaction with that person. Contact Person Responsible for Corrective Action: Julie Cramer Contact Phone Number and Email Address: 765-932-4186, cramerj@rushville.k12.in.us Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: Before board approval as a vendor with services over $25,000, to be paid for with federal grant funds, an internal document will be signed by the vendor with verification of good standing with sam.gov as well as an official print out from sam.gov attached that indicates whether the prospective vendor is suspended or debarred from federal payments. Payment to the vendor will be withheld until such documentation is produced. This document will be retained by the Grant Coordinator for Special Education and for bookkeeping office reference. Future purchases will be made in accordance with the School Corporation’s procurement policy that also addresses suspension and debarment requirements. Anticipated Completion Date: April 2026
View Audit 394041
Finding 1182613 (2025-006)
Material Weakness 2025
Rush County Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.77 § 200.78
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation to ensure compliance with requirements related to the grant agr...
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Eligibility compliance requirement. Contact Person Responsible for Corrective Action: Julie Cramer Contact Phone Number and Email Address: 765-932-4186, cramerj@rushville.k12.in.us Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The Technology Director or assigned State Reporter will supply the Title I Director and Food Services Director with rosters reports from our SIS system prior to the certification of the October 1 count each year. Applications on file will be reviewed for accuracy and updates to our SIS will be made checking for accuracy. These reports will be retained for audit purposes and used by the Grant Coordinator to determine that enrollment numbers in the Title I application have been populated correctly. The Title I Director and Food Services Director will both sign off on this document. Anticipated Completion Date: September 2026
View Audit 394041
Finding 1182611 (2025-005)
Material Weakness 2025
Rush County Schools
IN
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls over Compliance – Assessment System Security Summary of finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation to ensure co...
FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls over Compliance – Assessment System Security Summary of finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Assessment System Security compliance requirement. Contact Person Responsible for Corrective Action: Julie Cramer Contact Phone Number and Email Address: 765-932-4186, cramerj@rushville.k12.in.us Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The Corporation’s Testing Coordinator will reiterate to our STCs in our buildings to make sure new hires are given the Test Security and Integrity sheets and follow our internal monitoring protocols to ensure that the appropriate people are trained by initialing the staff sign-in sheets verifying that the attendance information was reviewed for accuracy. These reminders for the STCs will come at least twice a year: Once in the fall before all testing begins and again in the spring before the summative tests begin. Anticipated Completion Date: March 3, 2026
View Audit 394041
Finding 1182609 (2025-004)
Material Weakness 2025
Rush County Schools
IN
Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303
FINDING 2025-004 Finding Subject: Child Nutrition Cluster – Internal Controls - Procurement and Suspension and Debarment Summary of Finding: The Rush County SFA follows procurement standards in accordance with 2 CFR Part 200. All purchases are conducted using the appropriate procurement method based...
FINDING 2025-004 Finding Subject: Child Nutrition Cluster – Internal Controls - Procurement and Suspension and Debarment Summary of Finding: The Rush County SFA follows procurement standards in accordance with 2 CFR Part 200. All purchases are conducted using the appropriate procurement method based on dollar thresholds. For contracts exceeding $25,000, the Rush County SFA verifies vendors are not suspended or debarred through the System for Award Management (SAM) and retains documentation in the procurement file. Written procedures include conflict of interest standards and documentation requirements. Contact Person Responsible for Corrective Action: Julie Cramer Contact Phone Number and Email Address: (765) 932-4186, cramerj@rushville.k12.in.us Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The Rush County SFA maintains written procurement procedures that include verification of suspension and debarment status in accordance with 2 CFR 200.214. These procedures apply to all federally funded child nutrition purchases, including food service equipment. Prior to awarding any contract or purchase order exceeding the $25,000 threshold for Suspension and Debarment requirements, the Rush County Schools Assistant Superintendent and or Superintendent along with the Food Service Director will verify in SAM the vendor’s status as to whether the entity is suspended or debarred from receiving federal grant funds. To ensure proper segregation of duties the Food Service Director conducts the SAM verification and maintains documentation. The Assistant Superintendent and or Superintendent will review and give approval for the purchase prior to final award. The dual review process ensures compliance and oversight with the Suspension and Debarment requirements. Anticipated Completion Date: March 31, 2026
View Audit 394041
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