Corrective Action Plans

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FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Greater Lafayette Area Special Services (GLASS) and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in pl...
FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Greater Lafayette Area Special Services (GLASS) and Local Education Agency, Lafayette School Corporation, concur with the audit finding for Earmarking. GLASS did not have adequate procedures in place to ensure that the required level of expenditures for non-public school students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The methodology used by the Cooperative to monitor non-public proportionate share expenditures was based upon a percentage for each school corporation that comprises the Cooperative rather than basing the expenditures off of the grant award for each non-public school within the geographical boundaries of the school corporations. While all proportionate share funds were expended, it was problematic in determining if the minimum amount per the grant awards was expended and properly reported prior to July 1, 2023. Contact Person Responsible for Corrective Action: Lissa Stranahan Contact Phone Number and Email Address: (Phone) 765-771-6013 (Email) lstranahan@lsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The former Director of GLASS retired June 30, 2023. Upon hire on July 1, 2023, the new director immediately implemented measures to correct the previous methodology used at GLASS. Non-public proportionate share funds are identified and reported based upon the grant award for each school corporation. The expenditures are based upon the geographical location of the non-public school and the corresponding public school corporation, not based upon the “home” school corporation of the student. Anticipated Completion Date: The corrective action was already put into place on July 1, 2023. The audit finding reflects the previous grant cycle prior to this action taken.
FINDING 2023-003 Finding Subject: Emergency Connectivity Fund Program - Suspension and Debarment Federal Agency: Federal Communications Commission Summary of Finding: Upon inquiry of the School Corporation in order to review the procedures in place for verifying that a vendor with which it plans to ...
FINDING 2023-003 Finding Subject: Emergency Connectivity Fund Program - Suspension and Debarment Federal Agency: Federal Communications Commission Summary of Finding: Upon inquiry of the School Corporation in order to review the procedures in place for verifying that a vendor with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded, the School Corporation disclosed there were not any documented controls. Three covered transactions with two vendors that equaled or exceeded $25,000 were identified. The covered transactions, totaling $735,400, were selected for testing. For the two vendors, the School Corporation did not verify the vendor’s suspension and debarment status prior to payment. Contact Person Responsible for Corrective Action: Troy Cloum Contact Phone Number and Email Address: 765-771-6065 tcloum@lsc.k12.in.us Views of Responsible Officials: Option 1: We concur with the finding. Description of Corrective Action Plan: 1. The Chief Financial Officer and the Grants Manager shall develop a system to ensure that each vendor is properly vetted for suspension or debarment. 2. The system will either require that the vendor sign an attestation of non-suspension or debarment, or written proof that SAM.GOV was reviewed and issues were found. Anticipated Completion Date: Projected completion date is March 15, 2024.
FINDING 2023-002 Finding Subject: Emergency Connectivity Fund Program - Equipment and Real Property Management Summary of Finding: The School Corporation had not designed or implemented adequate policies or procedures to ensure that the devices acquired with ECF program funds were properly supported...
FINDING 2023-002 Finding Subject: Emergency Connectivity Fund Program - Equipment and Real Property Management Summary of Finding: The School Corporation had not designed or implemented adequate policies or procedures to ensure that the devices acquired with ECF program funds were properly supported by inventory records. A sample of 21 devices were selected for testing to verify that inventory records contained all the necessary information. Of the 21 devices tested, eight did not include information with regard to the name of the school employee responsible for the device, as no specific employee was assigned by the School Corporation. Contact Person Responsible for Corrective Action: Troy Cloum Contact Phone Number and Email Address: 765-771-6065 tcloum@lsc.k12.in.us Views of Responsible Officials: Option 1: We concur with the finding. The Chief Financial Officer has started meeting with the Chief Technology Officer to start the process of creating a more robust inventory system. Description of Corrective Action Plan: 1. The Chief Financial Officer will meet to review the 2021-2023 Audit findings with the Chief Technology Officer. 2. The Chief Financial Officer and the Chief Technology Officer will develop an inventory system that ensure that devices are assigned and tracked properly. 3. The inventory system will be communicated to all stakeholders. INDIANA STATE BOARD OF ACCOUNTS 34 4. The Chief Financial Officer and the Chief Technology Officer shall be responsible for monitoring and mainlining the success of the inventory system. Anticipated Completion Date: Projected Completion Date June 30, 2024.
FINDING 2023-001 Finding Subject: Emergency Connectivity Fund Program - Allowable Costs/Cost Principles, Special Tests and Provisions - Restricted Purpose Summary of Finding: The Emergency Connectivity Fund (ECF) Program established by the American Rescue Plan Act of 2021 was for the purchase of eli...
FINDING 2023-001 Finding Subject: Emergency Connectivity Fund Program - Allowable Costs/Cost Principles, Special Tests and Provisions - Restricted Purpose Summary of Finding: The Emergency Connectivity Fund (ECF) Program established by the American Rescue Plan Act of 2021 was for the purchase of eligible equipment, advanced communications, and information services for use by students, school staff, and library patrons at locations that include locations other than at a school or library. The ECF Program provides funding to meet the remote learning needs of students, school staff, and library patrons who would otherwise lack access to connected devices and broadband connections sufficient to engage in remote learning during the COVID-19 emergency period. To ensure that funding is focused on unmet need, the grantor agency requires schools to certify, as part of their funding application, that they are only seeking support for eligible equipment and/or broadband connectivity to provide to students and school staff who would otherwise lack access to connected devices and/or broadband connectivity sufficient to engage in remote learning. The unmet need at the time of the funding application can be based on an estimate. However, when the School Corporation files the request for reimbursement only equipment and services provided to students or school staff who would otherwise lack broadband services and/or devices sufficient to engage in remote learning should be requested. The School Corporation made four reimbursement requests during the audit period. All four reimbursement requests were selected for testing to verify the expenditures were in conformance with the applicable cost principles. Of the four reimbursement requests tested, issues were identified with three of the reimbursement requests. The issues identified were as follows: 1) For two reimbursement requests the amount requested, in total, exceeded the expenditures posted to the grant fund. The total amount requested for reimbursement was $616,800; however, total expenditures in the fund were $615,400. As such, the amount requested and received exceeded the amount spent out of the grant fund by $1,400. The School Corporation did not perform a reconciliation, which would have identified the error and allowed them to move the associated expenses to the grant fund, nor did the School Corporation return the additional funds to the grantor agency. At the end of the audit period, the $1,400 was included in the fund’s overall ending cash balance. 2) For one reimbursement request, although an invoice was submitted as evidence of expenditures, the funding received from the grantor agency was not used to pay this invoice. Instead, the School Corporation paid for that invoice using a lease program and opted instead to use the funding received over the course of the next five years to cover maintenance and service costs for school technology. This information was not disclosed with the initial reimbursement request, nor has a substitution request been sent to the awarding agency. The amount received from the grantor agency and not paid to the vendor, $500,000, will be considered questioned costs. At the end of the audit period, this money had not been expended, and was included in the fund’s overall ending cash balance to be used for future maintenance and service costs for school technology. INDIANA STATE BOARD OF ACCOUNTS 33 Contact Person Responsible for Corrective Action: Troy Cloum Contact Phone Number and Email Address: 765-771-6065 tcloum@lsc.k12.in.us Views of Responsible Officials: Option 1: We concur with the finding. The corporation will develop, outline, and communicate internal control procedures to ensure that grant funds are spent on authorized purchases, that reimbursements are requested only for the amounts actually expended, and that the documentation utilized for seeking reimbursement is allowable and accurate. Description of Corrective Action Plan: 1. The Chief Financial Officer shall review the Internal Control Manual and develop a proper policy and procedure for Grant Purchases and for Grant Reimbursements. 2. The Chief Financial Officer will meet with each Grant Administrator to review the procedures and purchasing guidelines. 3. The Chief Financial Officer will meet with the Business Office Staff and review the procedures and purchasing guidelines. 4. Signed attendance logs for each training shall be collected and recorded. Anticipated Completion Date: The projected completion date is March 22, 2024.
View Audit 297617 Questioned Costs: $1
FINDING 2023-002 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: We did not use the formal bid process for a vendor purchase over the simplified acquisition threshold. We did not ensure that all vendors over the $25,000 threshold were not suspe...
FINDING 2023-002 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: We did not use the formal bid process for a vendor purchase over the simplified acquisition threshold. We did not ensure that all vendors over the $25,000 threshold were not suspended or debarred from conducting business with us. Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Food Service Director will track cumulative expenditures for Vendor by Fiscal Year to ensure that compliance requirements related to procurement thresholds are met. Simultaneously, the Treasurer’s Office will provide reports to the Food Service Department on a monthly basis detailing the cumulative expenditures by vendor paid from the Food Service Fund. With thresholds being actively monitored, the Food Service Director will request quotes or bids, as applicable by individual and cumulative thresholds. Utilizing the procedures outlined above, individual and cumulative expenditures over $25,000 will be verified to ensure that the potential vendor(s) has not been suspended or debarred. Upon checking the status of vendor(s) at the Food Service Department, the results will be sent to the Treasurer’s office for review. Anticipated Completion Date: June 30, 2024
FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Correcti...
FINDING 2023-001 Finding Subject: Child Nutrition Cluster – Internal Controls Summary of Finding: We did not properly design internal controls to prevent, detect or correct noncompliance over Eligibility, Direct Certifications, or Reporting Claims Submissions. Contact Person Responsible for Corrective Action: Leeanne Koeneman Contact Phone Number and Email Address: Leeanne.Koeneman@nacs.k12.in.us; 260-637-8768 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Board has already taken action and approved an additional staff member to the Food Service Department to ensure segregation of duties. By adding the Food Service Administration Assistant to the department, their role will add a level of review to ensure compliance with Direct Certification eligibility status for students that are uploaded by the Assistant Food Service Director. The review will ensure that the upload of data is correct and complete. The duties of the added position with also include a review of monthly reporting of Sponsorship Claims, prepared by the Food Service Director prior to submission to the Indiana Department of Education (IDOE). Anticipated Completion Date: June 30, 2024
2023-003 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Choice Voucher Program AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN The Authority will ensure that adequate supporting documentation is retaine...
2023-003 – REPORTING – PERFORMANCE REPORTING Other Matter/Significant Deficiency U.S. Department of Housing and Urban Development CFDA #: 14.871 – Housing Choice Voucher Program AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN The Authority will ensure that adequate supporting documentation is retained on a go forward basis. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Anticipated completion date of corrective action is March 2024.
2023-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp prior to the printing of this response. Additionally, the Authority has (5) new authorized signers on t...
2023-002 – ACTIVITIES ALLOWED OR UNALLOWED AUDITEE’S RESPONSE AND CORRECTIVE ACTION TAKEN Management reviewed the authorized signatories on all accounts, updating them and retired the manual stamp prior to the printing of this response. Additionally, the Authority has (5) new authorized signers on the account(s). This will ensure that all disbursements have two signatures before processing the payment. The contact person for this finding is John McKeown, Executive Director, and can be reached at 781-293-3088. Anticipated completion date of corrective action is March 2024.
FINDING 2023-005 Finding Subject: Covid-19 Education Stabilization Fund- Equipment Summary of Finding: A property record or capital asset listing which would include the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition da...
FINDING 2023-005 Finding Subject: Covid-19 Education Stabilization Fund- Equipment Summary of Finding: A property record or capital asset listing which would include the source of funding for the property (including the federal award identification number (FAIN)), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, and use and condition of the property is to be maintained for assets purchased that exceed the School Corporation's capitalization threshold. The School Corporation maintained a detailed listing of capital assets; however, the asset records provided for audit did not reflect all additions of equipment paid for with the School Corporation’s Education Stabilization Fund award. Twenty-three pieces of equipment, totaling $248,202, were purchased during the audit period, all of which were selected for testing. Sixteen of the pieces of equipment, totaling $133,353, were not added to the listing of capital assets. In addition, the seven pieces of equipment added to the listing did not include all the required information. The missing information included the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, and the use and condition of the property. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning June 2024 the School Corporation will have a detailed Capital Assets Ledger with any piece of equipment exceeding the amount of $5000.00. The School Corporation is working with an Asset’s Management company to ensure the Capital Assets Ledger is correct and up to date. We will ensure all items that exceed the threshold will be included, as well as, detailed information including the grant program number that items were purchased from. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the June 30, 2024 to create a Capital Assets Ledger.
FINDING 2023-004 Finding Subject: Covid-19 Education Stabilization Fund- Special Tests and Provisions – Wage Rate Requirement Summary of Finding: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the pro...
FINDING 2023-004 Finding Subject: Covid-19 Education Stabilization Fund- Special Tests and Provisions – Wage Rate Requirement Summary of Finding: Construction contracts in excess of $2,000 financed by federal assistance funds must pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their construction contracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor comply with these requirements and the DOL regulations. This would include a requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. Upon inquiry of the School Corporation to determine their procedures to ensure that construction contracts in excess of $2,000 paid from federal grant funds included a prevailing wage rate clause, the School Corporation disclosed they were unaware of the requirement existed until recently. Three construction projects were identified. The three contracts associated with the projects were selected for testing. For one contract, which included labor costs, totaling $151,073, the prevailing wage rate clause was not included. For the two other construction projects, totaling $65,080 and $110,797, respectively, the School Corporation was unable to provide an approved contract with the vendors. As such we could not determine if the contracts included the required prevailing wage rate clause. Additionally, the required certified payrolls were not obtained by the School Corporation or presented for audit. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the School Corporation will ensure it is following all Federal Grant agreements. The Business Manager will review all Federal Grant agreements with the Superintendent and acquire proper documentation to show compliance with the agreement. For any future construction contracts, the Business Manager will ensure the contract includes all mandated items per the Federal Grant Agreements prior to approving and obtain the required payroll documentation when necessary. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 to ensure following all Federal Grant agreements.
FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effecti...
FINDING 2023-003 Finding Subject: Covid-19 Education Stabilization Fund- Reporting Summary of Finding: Annual Data Report The School Corporation had not properly designed or implemented a system of internal controls, which would include appropriate segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit an annual data report to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. The School Corporation was required to submit six annual data reports during the audit period. None of the annual data reports were submitted. Upon inquiry of the School Corporation to determine why the reports were not submitted, the School Corporation explained they had interpreted the reports to be final reports submitted upon completion of the grant not annual reports of expenditures. Reimbursement Requests To gain an understanding of how the School Corporation spent their Education Stabilization Fund award, all reimbursement requests submitted to the Indiana Department of Education (IDOE) were requested. Five of the ten reimbursement requests submitted to IDOE could not be located. As such, we determined reimbursement requests for the audit period should be further tested. The School Corporation’s process was to complete reimbursement requests on a periodic basis to obtain reimbursement for expenditures paid. Although the reimbursement requests were prepared by the Treasurer utilizing various ledger reports and were reviewed by a second knowledgeable employee; the process did not prevent, or detect and correct, errors. Of the ten reimbursement requests received, as noted above, five could not be provided for audit. Therefore, we were unable to substantiate the expenses reimbursed by those requests or if the requests were mathematically accurate or fairly presented. The remaining five reimbursement requests were tested without issue. Contact Person Responsible for Corrective Action: Andrew Schoff, Business Manager Contact Phone Number: 219-767-2263 Ext 1003 SOUTH CENTRAL COMMUNITY SCHOOL CORPORATION 9808 S 600 W Union Mills, IN 46382 219-767-2263 or 219-733-2311 Fax 219-767-2260 INDIANA STATE BOARD OF ACCOUNTS 34 Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Beginning March 2024 the Business Manager will submit Annual Data Reports for any Federal Grant issued when stated in the Grant contract. The Annual Data Report will be reviewed by the Superintendent for accuracy. Also, the Business Manager will request reimbursement timelier for Federal Grants collecting supporting documentation to ensure correct amounts are being requested. Documentation will be maintained with a copy of the submitted reimbursement requests to provide support for the amounts being requested. Anticipated Completion Date: These corrective actions will go into effect immediately and will be utilized with the March 31, 2024 for any Federal Grant reimbursement.
The District will seek guidance for recording transactions under new accounting standards as they arise. See full Corrective Action Plan on district letterhead.
The District will seek guidance for recording transactions under new accounting standards as they arise. See full Corrective Action Plan on district letterhead.
The district will be more aware of ensuring they have an adequate treasurer's bond. See full Corrective Action Plan on district letterhead.
The district will be more aware of ensuring they have an adequate treasurer's bond. See full Corrective Action Plan on district letterhead.
The district will seek guidance for recording transactions under new accounting standards as they arise in the future. See full Corrective Action Plan on district letterhead.
The district will seek guidance for recording transactions under new accounting standards as they arise in the future. See full Corrective Action Plan on district letterhead.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
The district will be more aware of meeting expenditure report deadlines. See full Corrective Action Plan on district letterhead.
The district will be more aware of ensuring they have the appropriate approval documentation for disbursements. See full Corrective Action Plan on district letterhead.
The district will be more aware of ensuring they have the appropriate approval documentation for disbursements. See full Corrective Action Plan on district letterhead.
A chart & checklist of bids will be submitted to the Director/Asst Director from the purchasing clerk. Advertisements will be submitted via the Director and a confirmation of email will be requested along with documentation of advertisement.
A chart & checklist of bids will be submitted to the Director/Asst Director from the purchasing clerk. Advertisements will be submitted via the Director and a confirmation of email will be requested along with documentation of advertisement.
A chart & checklist of bids will be submitted to the Director/Asst Director from the purchasing clerk. Advertisements will be submitted via the Director and a confirmation of email will be requested along with documentation of advertisement.
A chart & checklist of bids will be submitted to the Director/Asst Director from the purchasing clerk. Advertisements will be submitted via the Director and a confirmation of email will be requested along with documentation of advertisement.
10.553, 10.555, 10.559 - Child Nutrition Cluster 2023-001 Net Cash Resources Corrective Action Plan: The School Lunch fund continues to have excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the equipment...
10.553, 10.555, 10.559 - Child Nutrition Cluster 2023-001 Net Cash Resources Corrective Action Plan: The School Lunch fund continues to have excess fund balance on hand due to the additional reimbursements provided during the COVID-19 pandemic. The District is currently reviewing the equipment used by the program and will create a plan to use these funds to support the program's infrastructure. Expected Completion Date: June 30, 2024
EINPING 2023-004 Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbe...
EINPING 2023-004 Information on the federal program: Subject: Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Qualified Opinion Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Wage Rate Requirements compliance requirements. The School Corporation did not include Davis Bacon wage rate requirements in its contract with vendor which includes labor. The School Corporation did not obtain the weekly payroll reports certifications from a construction company for a building project. Context: The School Corporation expended $324,887 during the audit period on an HVAC project was charged to the ESSER Ill grant award (84.425U). The construction contract did not include a Davis-Bacon clause prescribing federal wage rate requirements required for construction contracts. The School Corporation did not have an internal control designed to collect the weekly payroll reports certifications from the construction company and its subcontractors, as applicable, for the construction project to verify prevailing wages were being paid during the project period. Therefore, no review was performed by management to ensure that pay rates complied with the federal wage rate requirements. The construction payments represented approximately 52% of the Education Stabilization Fund disbursements reported on the SEFA for the period under audit. Views of Responsible Officials and Planned Corrective Actjons: Management agrees with the finding and will take the following corrective action: In the future, all contracts with vendors that include labor will be required to include the Davis Bacon wage rate requirement in the contract if federal funds are being used for the project. Responsible party and timeUne for completion: Dr. Gib Crimmins Immediately
EINPING 2023-003 Information on the federal program: Subject: Education Stabilization Fund -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.4250, 84.425U Federal Award Numbers and Years (o...
EINPING 2023-003 Information on the federal program: Subject: Education Stabilization Fund -Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.4250, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condjtjon: The School Corporation had not established an effective internal control system related to the grant agreement and the Allowable Costs/Cost Principles compliance requirement. The School Corporation failed to comply with the allowable costs/cost principal requirements that employees who work 100 percent of their time on a federal award maintain semiannual certifications as required by the pass-through agency, and that employees who work on a federal award and a non-federal award have Program Activity Reports or equivalent documentation to support the distribution of their salaries or wages. Context: Six pay periods were selected for testing of payroll charges to the ESF grants during the audit period in which employees were charged 100% to the ESF grant awards. There were no Semi-Annual Certification or other supporting documentation (Personnel Activity Reports or equivalent documentation) maintained to support payroll and benefits for employees who worked 100 percent of the time on the ESF funded initiatives. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will take the following corrective action: Semi-annual certifications will be required to be completed by any employee who is paid from federal funds 100% of the time. Employees who are paid partially from federal funds will be required to complete a program activity report to support the distribution of their wages. Responsible party and timeline for completion: Dara Lee Guse Immediately
FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@s...
FINDING 2023‐006 Finding Subject: BRIC: Building Resilient Infrastructure and Communities – Internal Controls Summary of Finding: Lack of internal controls for BRIC program. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The current treasurer will oversee all claims, disbursements, and reporting for any given project. This will be the added layer of internal controls needed when working with a grant administrator, as was done with the most recent BRIC program. Anticipated Completion Date: March 2024
FINDING 2023‐005 Finding Subject: COVID‐19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Lack of internal controls and noncompliance in regards to installation as a part of a construction projects, especially in regards to those covered by f...
FINDING 2023‐005 Finding Subject: COVID‐19 Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: Lack of internal controls and noncompliance in regards to installation as a part of a construction projects, especially in regards to those covered by federal funding, over $2000. (Davis Bacon rules) Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to continued changes in the corporation treasurer’s position, the wage rate requirements were not mastered. The current treasurer will continue to learn about Davis Bacon requirements from IASBO, DOE and other peer groups. An addition, corporation internal controls will be added regarding this to prevent future noncompliance. All staff, from those seeking quotes to those imputing invoices, will continue to learn about the Davis Bacon requirements. Anticipated Completion Date: March 2024
FINDING 2023‐004 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Federal reporting lacked internal controls, resulting in errors on federal reporting. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐88...
FINDING 2023‐004 Finding Subject: COVID‐19 Education Stabilization Fund ‐ Reporting Summary of Finding: Federal reporting lacked internal controls, resulting in errors on federal reporting. Contact Person Responsible for Corrective Action: Jill C. Mires Contact Phone Number and Email Address: 812‐883‐4437, jmires@salemschools.us Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Internal controls will be added to each federal report that is submitted. They will be reviewed by a second staff member, indicated by a signature and date. Accounting expense reports and any other supporting documentation used to complete the reports will be kept internally with the reports and used by the reviewer to verify the accuracy of the reports. Anticipated Completion Date: March 2024
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