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Finding 384569 (2023-007)
Material Weakness 2023
Wawasee Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303 § 200.334 § 200.77 § 200.78
FINDING 2023-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that wou...
FINDING 2023-007 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. During the audit period, the School Corporation submitted two Title I Applications using the prior year’s Real Time Report data. The October 2021 Real Time Report used for the 2022-2023 Title I Application was not available for review to ensure compliance with the grant’s eligibility requirement. Contact Person Responsible for Corrective Action: Amanda Knipper Contact Phone Number and Email Address: 574-457-3188 x 1376, aknipper@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Real Time Report data is pulled by Data Exchange directly from the School Corporation’s student management software system. The School Corporation will put a system in place to ensure that all student data within the student software system is accurate to ensure correct reporting of the Real Time data. The Grant Coordinator will review the Real Time report before submission with the information housed in the student management software and a second person will review the data for accuracy. An internal sign-off form will be created and implemented to document the secondary review of the report data. The Superintendent and the Treasurer will both sign off on the data digitally during the certification period as determined by IDOE. Anticipated Completion Date: The projected date of completion is August 2024.
View Audit 297652
Finding 384567 (2023-006)
Material Weakness 2023
Wawasee Community School Corporation
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, th...
FINDING 2023-006 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Summary of Finding: There was a material weakness, in that the School Corporation had not properly designed or implemented a system of internal controls, including appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. Vendor claims were prepared by the Deputy Treasurer or Grant Coordinator and reviewed by the Corporation Treasurer to ensure compliance with allowable costs / cost principles compliance requirement. However, this review was not documented for 11 out of the 40 vendor claims tested. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.
View Audit 297652
Finding 384560 (2023-005)
Material Weakness 2023
Wawasee Community School Corporation
IN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs / Cost Principles, Procurement and Suspension and DebarmentSummary of Finding: There was a material weakness in internal controls, which was a systemic issue throughout the audit period. Vendor claims were prepared ...
FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs / Cost Principles, Procurement and Suspension and DebarmentSummary of Finding: There was a material weakness in internal controls, which was a systemic issue throughout the audit period. Vendor claims were prepared by the Deputy Treasurer or Grant Administrator and reviewed by the Corporation Treasurer to ensure proper payment. However, this review was not completed for 9 of 40 vendor claims tested to ensure claims were for allowable costs and made in conformance with applicable cost principles. Contact Person Responsible for Corrective Action: Rachel Moore Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that all vendor disbursement claims are reviewed by a secondary person and to ensure that the secondary reviewer signs off on all vendor disbursement claims. Anticipated Completion Date: The projected date of completion is April 2024.
View Audit 297652
Finding 384554 (2023-004)
Material Weakness 2023
Wawasee Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective sy...
FINDING 2023-004 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: This is a repeat finding for Eligibility from the immediately prior audit report. The prior audit finding number was 2021-005. The School Corporation did not properly design or implement an effective system of internal controls, which would include segregation of duties, that would likely be effective in preventing, or detecting and correcting, material noncompliance. The free and reduced-price applications were processed by one employee and updated within the software without an oversight or review process in place to ensure accuracy. Additionally, one employee uploaded the Direct Certification reports from the state into the software system without a documented oversight or review process in place to ensure directly certified students were properly processed. One employee at the School Corporation submitted meal reimbursement claim reports on a monthly basis with no review or oversight process in place to ensure the reports were properly and timely submitted. Contact Person Responsible for Corrective Action: Jessica Murray Contact Phone Number and Email Address: 574-457-3188 x 3234, jmurray@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The meal reimbursement claim reports will be prepared by the Food Service Director and reviewed and verified by the Treasurer prior to submission. The Food Service Director will submit the reports and the Treasurer will review the submitted reports to verify accuracy in submission. An internal sign-off form will be created and implemented to document the secondary review of the report data. The direct certification lists will be downloaded monthly by the Food Service Director and uploaded into the software system. A secondary person will review the data following upload into the software system to ensure data was uploaded correctly and that direct certified students were correctly processed. An internal sign-off form will be created and implemented to document the secondary review of the upload data. The free and reduced-price applications will be processed by the Food Service Director. The Treasurer will review each application to ensure it has been accurately processed and will sign off on each application to indicate completion of the secondary review. Anticipated Completion Date: The projected date of completion is August 2024.
View Audit 297652
Finding 384553 (2023-002)
Material Weakness 2023
Pioneer School District No. C-131
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.
View Audit 297651
Finding 384552 (2023-001)
Material Weakness 2023
Pioneer School District No. C-131
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring th...
The new administration at Pioneer Elementary School has developed internal controls to meet the requirements of the Davis-Bacon Act that ensure federal awards that are used for construciton projects will be in compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process tht includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. Additonally, the required items will be posted at the worksite to ensure compliance.
View Audit 297651
West Carroll Community School District No 314
IL
The district believes the initial Title I – Low Income grant expenditure report was submitted timely following initial approval on 1/9/23 with the first expenditure report submitted on 1/17/23 and approved by ISBE on 1/18/23. No 9/30/22 expenditure report was available to submit following the 1st q...
The district believes the initial Title I – Low Income grant expenditure report was submitted timely following initial approval on 1/9/23 with the first expenditure report submitted on 1/17/23 and approved by ISBE on 1/18/23. No 9/30/22 expenditure report was available to submit following the 1st quarter of FY23 because it was not approved at that time. Backup documentation of this is on record and available upon request. IDEA Pre-K and IDEA Flow Through grant expenditure submissions for 9/30/22 were legitimately submitted late due to turnover and transition in the District Bookkeeping position at that time. Careful monitoring of expenditure report due dates has been implemented using the following procedures to ensuring timely report submission: District Bookkeeper has created an electronic (google) calendar reminders/tasks on the 1st, 5th, 10th, 15th, and 19th days of the month following the end of each quarter regarding the completion of grant expenditure reporting. At the beginning of the month following the end of a quarter the District Bookkeeper prints the list of required grant expenditure reports from the FRIS website to track and ensure that all grant reports are completed. The goal is to have all expenditure reports to the District Superintendent by the 15th of the month for review, approval, and submission to ISBE ahead of the 20th of the month. As the reports are submitted for district review/approval and ISBE review/approval, the District Bookkeeper keeps electronic and printed record of each grant submission and approval. See full Corrective Action Plan on district letterhead.
View Audit 297650
West Carroll Community School District No 314
IL
Due to personnel changes in District Secretary position this spring Treasurer Bond amount was not properly monitored and adjusted as needed. District Bookkeeper now has contact at insurance agency and is/will continue to monitor fund balance versus Treasurer Bond amount during each monthly reconcili...
Due to personnel changes in District Secretary position this spring Treasurer Bond amount was not properly monitored and adjusted as needed. District Bookkeeper now has contact at insurance agency and is/will continue to monitor fund balance versus Treasurer Bond amount during each monthly reconciliation, requesting adjustments as needed. Treasurer Bodn has been increased sufficiently to cover 25% of Total District Fund Balance. See full Corrective Action Plan on district letterhead.
View Audit 297650
West Carroll Community School District No 314
IL
Special Tests & Provisions
District will perform audit adjustments/journal entries as directed and record/update daily procedures to avoid need for adjustments for future audits. See full Corrective Action Plan on district letterhead.
District will perform audit adjustments/journal entries as directed and record/update daily procedures to avoid need for adjustments for future audits. See full Corrective Action Plan on district letterhead.
View Audit 297650
Finding 384547 (2023-002)
Significant Deficiency 2023
River Trails School District 26
IL
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
Finding 2023-002 Condition The Director of Food Services prepares and submits monthly reimbursement claims to ISBE. These submissions are not reviewed or approved by anyone else. No documented evidence exists of an independent reviewer examining meal claim reports beyond the preparer. Corrective ...
Finding 2023-002 Condition The Director of Food Services prepares and submits monthly reimbursement claims to ISBE. These submissions are not reviewed or approved by anyone else. No documented evidence exists of an independent reviewer examining meal claim reports beyond the preparer. Corrective Action Plan Corrective Action Planned: The Director of Food Service will review monthly claims with the CFO at their standing meeting each month. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Schuster, Assistant Superintendent for Business Services Anticipated Completion Date: 2/1/2024
View Audit 297649
Finding 384545 (2023-001)
Significant Deficiency 2023
River Trails School District 26
IL
School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Finding 2023-001 Condition The District failed to perform and submit the required PLE calculation. Corrective Action Plan Corrective Action Planned: The PLE for the following school year, FY24, was performed and submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Sc...
Finding 2023-001 Condition The District failed to perform and submit the required PLE calculation. Corrective Action Plan Corrective Action Planned: The PLE for the following school year, FY24, was performed and submitted. Name(s) of Contact Person(s) Responsible for Corrective Action: Lyndl Schuster, Assistant Superintendent for Business Services Anticipated Completion Date: April 2023, for FY24
View Audit 297649
Finding 384544 (2023-004)
Significant Deficiency 2023
Housing Authority of the City of Waterbury
CT
HUD Housing Programs Significant Deficiency Special Tests & Provisions
Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that drawdowns of Capital funds for operating, and construction costs have to be obligated when the expense is incurred, o...
Historically, the Housing Authority obligated funds as they became available on a monthly basis, based on the five-year plan approved by HUD. The Housing Authority was not aware that drawdowns of Capital funds for operating, and construction costs have to be obligated when the expense is incurred, or a contract entered into. This was corrected as of February 2024; however, CFP 2023 had already been fully obligated. The Housing Authority will implement this new procedure with the issuance of the 2024 CFP grant. The Housing Authority has put a process in place to make sure the operating funds are obligated in LOCCs only after a contract is executed and expenses have been incurred as part of our monthly procedures. The Comptroller, Jennifer Yager, will oversee this under the guidance of the CFO Consultant and the Capital Project Manager. This will be implemented with the issuance of CFP 24. Jennifer can be reached at 203-596-2640.
View Audit 297648
Finding 384542 (2023-003)
Significant Deficiency 2023
Housing Authority of the City of Waterbury
CT
HUD Housing Programs Subrecipient Monitoring Reporting
This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, implemented a quarterly review of the electronic submission of form HUD-52681-B and the general ledger. The Housing Authority has completed this re...
This finding was identified during the HUD QAD review in 2022. The Comptroller, Jennifer Yager, and the Director of Leased Housing Programs, Dana Serra, implemented a quarterly review of the electronic submission of form HUD-52681-B and the general ledger. The Housing Authority has completed this review for the first two quarters of FY2024. Both Dana and Jennifer can be reached at 203-596-2640.
View Audit 297648
Finding 384541 (2023-002)
Significant Deficiency 2023
Housing Authority of the City of Waterbury
CT
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking
As of February 2024, the Housing Authority has implemented, into the invoice process, to obtain certified payrolls for all restoration, maintenance, and rehabilitation services with a cost of $2,000 or more. The Comptroller, Jennifer Yager corrected this finding in February 2024. Jennifer can be rea...
As of February 2024, the Housing Authority has implemented, into the invoice process, to obtain certified payrolls for all restoration, maintenance, and rehabilitation services with a cost of $2,000 or more. The Comptroller, Jennifer Yager corrected this finding in February 2024. Jennifer can be reached at 203-596-2640.
View Audit 297648
Finding 384540 (2023-001)
Material Weakness 2023
Lafayette Housing Authority
NC
Special Tests & Provisions Cash Management HUD Housing Programs
Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Housing Authority staff has attended training regarding the proper reporting of CFP obligations and expenditures. The Authority’s staff will continue to attend trainings to ensure that the Authority is ...
Noncompliance with Special Tests and Provisions (Public Housing Capital Fund CFDA 14.872) Housing Authority staff has attended training regarding the proper reporting of CFP obligations and expenditures. The Authority’s staff will continue to attend trainings to ensure that the Authority is in compliance with all CFP reporting requirements. Date of completion: March 18, 2024
View Audit 297646
Warren C.u.s.d. #205
IL
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports.
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports.
View Audit 297644
Warren C.u.s.d. #205
IL
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports. Bookkeeper was unaware last year that the district had the ARP ID and PS grants until a late notice was received from ISBE. At that point, the b...
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports. Bookkeeper was unaware last year that the district had the ARP ID and PS grants until a late notice was received from ISBE. At that point, the bookkeeper requested access and submitted all of the past due reports. However, this does not excuse the other mistakes, and the bookkeeper plans to track due dates better going forward. See full Corrective Action Plan on district letterhead.
View Audit 297644
Warren C.u.s.d. #205
IL
Bookkeeper increased the Treasurer's bond in September 2023 after realizing that it was short. The district will now be over the new coverage requirement of 10% of the account balances. See full Corrective Action Plan on district letterhead.
Bookkeeper increased the Treasurer's bond in September 2023 after realizing that it was short. The district will now be over the new coverage requirement of 10% of the account balances. See full Corrective Action Plan on district letterhead.
View Audit 297644
Warren C.u.s.d. #205
IL
Special Tests & Provisions
Bookkeeper and superintendent will review revenue/expenditures to ensure proper coding. See full Corrective Action Plan on district letterhead.
Bookkeeper and superintendent will review revenue/expenditures to ensure proper coding. See full Corrective Action Plan on district letterhead.
View Audit 297644
Warren C.u.s.d. #205
IL
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports.
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports.
View Audit 297644
Warren C.u.s.d. #205
IL
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports.
Bookkeeper plans to track these due dates better and to be sure that the bookkeeper has access to all of the grants that have required expenditure reports.
View Audit 297644
Finding 384532 (2023-001)
Significant Deficiency 2023
Fairfield University
CT
Student Financial Aid Special Tests & Provisions Reporting
Finding No. 2023-001 – Significant Deficiency and Noncompliance: Special Tests and Provisions – Enrollment Reporting Corrective Action The corrective action that will be taken is a graduates only enrollment report will be supplied to the National Student Clearinghouse (NSC) by the Registrar’s Offi...
Finding No. 2023-001 – Significant Deficiency and Noncompliance: Special Tests and Provisions – Enrollment Reporting Corrective Action The corrective action that will be taken is a graduates only enrollment report will be supplied to the National Student Clearinghouse (NSC) by the Registrar’s Office on a consistent schedule of submission within 60 days of each graduation period. Persons Responsible for Corrective Action The corrective action plan will be completed by Walter Rankin, Vice Provost for Graduate Continuing and Professional Studies and Danielle Quilligan, University Registrar. Completion Date Initial corrective action was completed by Lynn Kohrn, University Registrar and Allison Henderson, Assistant Registrar in October, 2023 with the submission of a graduates only enrollment report to the third-party service provider NSC. A schedule for consistent submissions of a graduates only enrollment report has already been provided to the NSC.
View Audit 297643
Finding 384530 (2023-003)
Significant Deficiency 2023
Prairie Inn Corporation
ND
Cash Management HUD Housing Programs Significant Deficiency
Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit proj...
Finding 2023-003 - Special Provisions and Testing - Residual Receipts Account Federal Agency Name: Department of Housing and Urban Development Program Name: Supportive Housing for Persons with Disabilities Federal Assistance Listing/CFDA #14.181 Finding Summary: The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. Corrective Action Plan: We will implement controls to ensure the required amount of project funds are deposited within 60 days following the end of the fiscal year. Responsible Individuals: Josh Plecity, Finance Director Anticipated Completion Date: 6/30/2024
View Audit 297639
Finding 384528 (2023-001)
Significant Deficiency 2023
Mar Vista Eldorado, INC
IN
Questioned Costs Subrecipient Monitoring Cash Management
Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-...
Name of auditee: Mar Vista Eldorado, Inc. HUD auditee identification number: 122-EH528-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2023 CAP prepared by Name: Dwight Hargett Position: President/CEO – Management Agent Telephone number: 812-987-8344 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of Condition 2023-001 (Assistance Listing Number 14.157): The required residual receipts deposit in the amount of $15,869 per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited into the residual receipts account within 90 days after the fiscal year end. Recommendation: Management should make a deposit of $15,869 to the residual receipts account for the underfunded amount. Additionally, management should make deposits, as required by the Regulatory Agreement, on an annual basis. Actions taken or planned on the finding: Management made a deposit of $15,869 on August 24, 2023 to fully fund the residual receipts account for the year ended June 30, 2023.
View Audit 297626 Questioned Costs: $1
Galena Unit School District #120
IL
Special Tests & Provisions
The district's response to material adjustments with journal entries into correct account numbers is twofold: 1. Professional development for the superintendent, bookkeeper, and district administrative assistant related specifically to the function and object codes for the state. 2. Ensuring that t...
The district's response to material adjustments with journal entries into correct account numbers is twofold: 1. Professional development for the superintendent, bookkeeper, and district administrative assistant related specifically to the function and object codes for the state. 2. Ensuring that the software system has the account numbers correctly stated as they are in the IPAM manual, and those account numbers correctly feed to the state budget form. See full Corrective Action Plan on district letterhead.
View Audit 297625
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