Corrective Action Plans

Finding 381148 (2023-004)

Material Weakness 2023

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Earmarking to ensure non-public school expenditures were appropriately identified and reported. Contact Person Re...

FINDING 2023-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Earmarking to ensure non-public school expenditures were appropriately identified and reported. Contact Person Responsible for Corrective Action Plan: Sara Harpenau Contact Phone Number and email Address: harpenaus@dspcoop.org, 812 482-6661 Views of Responsible Officials: We agree with the finding. Description of Corrective Action: The Finance Manager of the Exceptional Children’s Co-op has developed an Excel spreadsheet and workbook for each of the employees who are providing services to homeschooled children and the private school special education children. This spreadsheet enables them to document the children to whom they provide services, the dates of the services, the purpose of the encounter, and the duration of the visit. Each employee has a calculated goal of the time that is required of them throughout the school year to provide these services. Anticipated Completion Date: This method was implemented in the 2022/2023 school year and will continue with each school year as needed.

View Audit 295872

Finding 381142 (2023-003)

Material Weakness 2023

Pike County School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303 § 200.313

FINDING 2023-003 Finding Subject: COVID-19 Education Stabilization Fund-Equipment and Real Property Management Summary of Finding: There was no internal control procedure to ensure that a capital asset purchased with Federal money was listed in the asset ledger with the serial number or other identi...

FINDING 2023-003 Finding Subject: COVID-19 Education Stabilization Fund-Equipment and Real Property Management Summary of Finding: There was no internal control procedure to ensure that a capital asset purchased with Federal money was listed in the asset ledger with the serial number or other identification number, the source of funding for the property (including the federal award identification number), 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. Contact Person Responsible for Corrective Action: Chelsea Yon Contact Phone Number and Email Address: 812-354-8731 cyon@pcsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Corporation Treasurer or the Accounts Payable processor will make copies of any invoices over $5,000 and place them in a folder for addition to the asset listing. Those copies will also include what fund the item was paid from to properly note that Federal money was spent on that purchase. When Adtec performs the physical inventory and presents the listing, the Treasurer will verify that all items and necessary information have been included. Anticipated Completion Date: This is anticipated in being added to the asset ledger in August 2024.

View Audit 295872

Finding 381136 (2023-002)

Material Weakness 2023

Pike County School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2023-002 Finding Subject: COVID-19 Education Stabilization Fund-Special Tests and Provisions-Wage Rate Requirement Summary of Finding: There was no internal control procedure to ensure that construction contracts paid from federal grant funds included a prevailing wage rate clause. This woul...

FINDING 2023-002 Finding Subject: COVID-19 Education Stabilization Fund-Special Tests and Provisions-Wage Rate Requirement Summary of Finding: There was no internal control procedure to ensure that construction contracts paid from federal grant funds included a prevailing wage rate clause. 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. Contact Person Responsible for Corrective Action: Chelsea Yon Contact Phone Number and Email Address: 812-354-8731 cyon@pcsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The School Corporation will ensure when spending federal grant funds on contracted projects that a prevailing wage clause is included in the contract. The internal control policy will include that the Superintendent and Assistant Superintendent will verify the contract has the prevailing wage clause and that the contractor is submitting certified payrolls each week in which contract work is performed. Anticipated Completion Date: The amended contract has been approved with the vendor and funds will be spent by June 2024. Certified payrolls were requested March 5, 2024.

View Audit 295872

Finding 381133 (2023-004)

Material Weakness 2023

Helix Network of Educational Choices

LA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

2023-004 Documentation of Approval and Review of Cash Disbursements Management Response: Management concurs with the recommendation above. Management will ensure internal controls are operating effectively and documentation of controls is maintained for a reasonable period of time, to at least inclu...

2023-004 Documentation of Approval and Review of Cash Disbursements Management Response: Management concurs with the recommendation above. Management will ensure internal controls are operating effectively and documentation of controls is maintained for a reasonable period of time, to at least include until the expiration of audit or other relevant compliance requirements. Since their inception, the Academies had outsourced its accounting function to an outside company. Management has now moved that function in-house and hired a full-time finance director to oversee all accounting functions. The finance director will be responsible for monitoring all financial policies and procedures. Responsible Person: Preston Castille, Jr., Helix Community Schools, President Anticipated Remediation Date: Fiscal year ended June 30, 2024

View Audit 295868

Finding 381132 (2023-003)

Material Weakness 2023

Helix Network of Educational Choices

LA

Reporting Allowable Costs / Cost Principles § 200.302 § 200.508 § 200.510

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Sinc...

2023-003 Internal Control Over Financial Reporting Management Response: Management concurs with the recommendation above. Management will ensure policies and procedures over financial reporting which capture all required adjustments necessary to fairly present consolidated financial statements. Since their inception, the Academies had outsourced its accounting function to an outside company. Management has now moved that function in-house and hired a full-time finance director to oversee all accounting functions. The finance director will be responsible for monitoring all financial policies and procedures. Responsible Person: Preston Castille, Jr., Helix Community Schools, President Anticipated Remediation Date: Fiscal year ended June 30, 2024

View Audit 295868

Finding 381126 (2023-002)

Significant Deficiency 2023

Dickinson Public School District No. 1

ND

Allowable Costs / Cost Principles

Contact Person Stephanie Hunter, Business Manager/Naomi Obrigewitch, Accounting Manager Corrective Action Plan During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the bu...

Contact Person Stephanie Hunter, Business Manager/Naomi Obrigewitch, Accounting Manager Corrective Action Plan During the 2022-2023 fiscal year, Dickinson Public Schools was in the transition of the administration assistant position for the Director of Curriculum and Instruction. In addition, the business office created and hired a new position of a grant specialist. With the changes in these two departments, Dickinson Public Schools will create a more streamlined process to ensure that grant documentation is completed as outlined in all federal grant guidelines. Completion Date 2023-2024 fiscal year

View Audit 295866

Finding 381125 (2023-004)

Material Weakness 2023

St Anthony Regional Hospital & Nursing Home

IA

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not maintain a res...

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not maintain a reserve account or request the Department of Agriculture’s (USDA) permission prior to entering into new debt in compliance with their debt agreements. As of June 30, 2023, the Hospital should have USDA debt reserves at least equal to $417,954. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. The Hospital has reviewed the internal controls and implemented improvements related to their USDA debt. They have also funded our USDA debt reserve account and worked with USDA to become compliant with all debt requirements. Anticipated Completion Date: March 5, 2024

View Audit 295863

Finding 381124 (2023-003)

Significant Deficiency 2023

St Anthony Regional Hospital & Nursing Home

IA

Allowable Costs / Cost Principles HUD Housing Programs Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allow...

Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allowable Cost/Cost Principles and Reporting Finding Summary: The Hospital did not have evidence of formal review and approval over tracking of expenditures and lost revenue calculation that were claimed for the program. The Hospital’s lost revenue calculation for Period 4 was also reported under Option II when it should have been reported under Option III. In addition, there was no evidence retained that the Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420733472 was reviewed or approved by an individual separate from the preparer prior to submission. These errors were not noted during testing of the Phase 5 report. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. The Hospital has reviewed the internal controls and implemented improvements related to allowability of all federal cost claimed, including those regarding the identification of duplicate items and approved costs. This was implemented prior to submitting the Phase 5 report. Anticipated Completion Date: September 5, 2023

View Audit 295863

Finding 381122 (2023-002)

Significant Deficiency 2023

St Anthony Regional Hospital & Nursing Home

IA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 ...

Federal Agency Name: Department of Agriculture & Department of Health and Human Services Program Name: Community Facilities Loans and Grants Cluster COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #10.766 & 93.498 Compliance Requirement: Other – Preparation of Schedule of Expenditures of Federal Awards Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards being audited. Eide Bailly LLP was requested to draft the schedule. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. However, management feels that committing the resources necessary to remain current on SEFA reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost but will continue to evaluate on a regular basis. Anticipated Completion Date: Ongoing

View Audit 295863

Finding 381119 (2023-003)

Significant Deficiency 2023

Western Illinois University

IL

Student Financial Aid Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.303

Finding Number: 2023-002 - Inadequate Internal Control over Return of Title IV Funds Planned Corrective Action: The University agrees with the finding. The University has streamlined the process of R2T 4 to prevent delays in processing. This enhanced process creates a countdown report to prioritize ...

Finding Number: 2023-002 - Inadequate Internal Control over Return of Title IV Funds Planned Corrective Action: The University agrees with the finding. The University has streamlined the process of R2T 4 to prevent delays in processing. This enhanced process creates a countdown report to prioritize R2T4 calculation when staff resources as strained. Contact person responsible for corrective action: Roberta Smith Anticipated Completion Date: 06/30/2023

View Audit 295860

Finding 381111 (2023-002)

Material Weakness 2023

Western Illinois University

IL

Student Financial Aid Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-002 - Inadequate Internal Control over Verification Requirements Planned Corrective Action: The University agrees with the finding. The Department of Education has removed the previously issued "suspension of verification," therefore internal controls and regular practices for ...

Finding Number: 2023-002 - Inadequate Internal Control over Verification Requirements Planned Corrective Action: The University agrees with the finding. The Department of Education has removed the previously issued "suspension of verification," therefore internal controls and regular practices for verification have been put back in place. Contact person responsible for corrective action: Roberta Smith Anticipated Completion Date: 06/30/2023

View Audit 295860

Finding 381106 (2023-001)

Material Weakness 2023

Western Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303

Finding Number: 2023-001 - Inadequate Internal Control over Student Enrollment Reporting Planned Corrective Action: The University agrees with the finding. The responsibility of reporting enrollment has been transitioned to a centralized office on campus. Internal controls have been put in place to...

Finding Number: 2023-001 - Inadequate Internal Control over Student Enrollment Reporting Planned Corrective Action: The University agrees with the finding. The responsibility of reporting enrollment has been transitioned to a centralized office on campus. Internal controls have been put in place to ensure enrollment is reported accurately/timely moving forward. Contact person responsible for corrective action: Roberta Smith Anticipated Completion Date: 06/30/2024

View Audit 295860

Finding 381092 (2023-001)

Material Weakness 2023

Amani Public Charter School

NY

Equipment & Real Property Management § 200.313

Amani Public Charter School will undertake the following procedure ensure fixed (capital) assets are properly received and inventoried. ● Upon delivery asset will be checked against packing slip. ● Asset will be labeled with an asset tag logged into the inventory program. ● In the inventory program...

Amani Public Charter School will undertake the following procedure ensure fixed (capital) assets are properly received and inventoried. ● Upon delivery asset will be checked against packing slip. ● Asset will be labeled with an asset tag logged into the inventory program. ● In the inventory program, assets will be assigned to either an individual or specific location. ● As assets are transferred to another user or discarded the asset will be so noted. ● On an annual basis, during the summer the technology coordinator will inventory all current assets. The inventory will be complete before the beginning of the following school year. ● The Director of Operations will oversee the inventory process. The process will be included in the Financial Policies and Procedures Manual, which will be updated no later than April 30, 2024.

View Audit 295845

Finding 381091 (2023-006)

Significant Deficiency 2023

Epilepsy Foundation of America

MD

Reporting Internal Control / Segregation of Duties

The reports to the CDC are provided in quarterly meetings. We were able to provide these reports to the Auditors and are now receiving these reports from the program office so that they can be maintained in a file which can be used for audit purposes.

View Audit 295841

Finding 381090 (2023-005)

Significant Deficiency 2023

Epilepsy Foundation of America

MD

Internal Control / Segregation of Duties

A previous staff member (who is no longer with EF) appears to have erroneously overwritten a payroll report. We now have a process where each month, a payroll folder is created with the correct reports and supporting documents. Once again, this process is in place with documentation. As part of our ...

A previous staff member (who is no longer with EF) appears to have erroneously overwritten a payroll report. We now have a process where each month, a payroll folder is created with the correct reports and supporting documents. Once again, this process is in place with documentation. As part of our collation process, these will be gathered into a procedural manual.

View Audit 295841

Finding 381089 (2023-004)

Material Weakness 2023

Epilepsy Foundation of America

MD

Cash Management Allowable Costs / Cost Principles

EF is strictly enforcing a policy that AMEX receipts from staff are due three days after the statement is posted. With this clear policy in place, the period end is accurate with drawdowns reflecting the activity incurred in that period. All supporting schedules are being saved.

View Audit 295841

Finding 381088 (2023-003)

Material Weakness 2023

Epilepsy Foundation of America

MD

Procurement, Suspension & Debarment

EF has always had procedures in place to research whether an organization is suspended and debarred. EF has also developed a process by which the grant administration team both looks up and takes screen shots of the search for each vendor’s status in the database (both upon contract renewal or when ...

EF has always had procedures in place to research whether an organization is suspended and debarred. EF has also developed a process by which the grant administration team both looks up and takes screen shots of the search for each vendor’s status in the database (both upon contract renewal or when entering a new contract with a value of more than $25,000). This information is maintained by the grant administration team.

View Audit 295841

Finding 381087 (2023-002)

Material Weakness 2023

Epilepsy Foundation of America

MD

Reporting

EF is strictly enforcing a policy that AMEX receipts from staff are due three days after the statement is posted to ensure all expenditure information is received and recorded timely for purposes of inclusion in the SEFA.

View Audit 295841

Finding 381086 (2024-001)

None 2023

Pine Grove Area School District

PA

Reporting Internal Control / Segregation of Duties

The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication between the Federal Programs Coordinator (who was also the Director of Curriculum at that time who is no longer emp...

The District accepts and acknowledges that the Quarterly Cash Reports for the Quarter ended June 30, 2023 were not correct in their entirety. The error occurred due to miscommunication between the Federal Programs Coordinator (who was also the Director of Curriculum at that time who is no longer employed in the District) and the Business Administrator. ln order to appropriately and completely expend various streams of ESSERs funding, the Curriculum Director revised his budget multiple times, moving expenditures that were originally budgeted to be expended from one grant to another grant. Although all the Federal funding received was expended on qualifying and appropriate expenditures, the failure occurred when the former Federal Programs Coordinator did not inform the Business Manager that he was making these numerous budget adjustments. As such, the final Quarterly Cash Reports as of June 30, 2023 were filed with incorrect amounts. Corrective Actions: Prior to the local audit as of 6130123, the Business Manager and new Federal Programs Coordinator (who is also the new Curriculum Director) identified that the budget transfers discussed above were not communicated properly. lt was also determined that all expenditures charged against the grants were appropriate and allowed. ln order to prevent this from occurring again in the future, the Business Manager and Federal Programs Coordinator now meet monthly to discuss the status of all Federal Funding, to discuss any and all planned expenditures to ascertain their allowability and to ensure compliance under the Federal Grants, and to verify that the Federal Program Coordinator's internal budget exactly matches what is recorded in the District's accounting system.

View Audit 295839

Finding 381082 (2023-001)

None 2023

Spurwink Realty Development Corporation

RI

HUD Housing Programs

tenant certifications incomplete. Corrective action plan: the documentation was subsequently obtained.

View Audit 295832

Finding 381078 (2023-003)

Material Weakness 2023

Community College of Beaver County

PA

Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties

Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act-Student Information Security Management Response: Management agrees with the finding. The Vice President of Information Technology will ensure that specific actions and strategic initiatives have been implemented to ensure...

Finding 2023-003: Student Financial Assistance Cluster Gramm-Leach-Bliley Act-Student Information Security Management Response: Management agrees with the finding. The Vice President of Information Technology will ensure that specific actions and strategic initiatives have been implemented to ensure full compliance with the GLBA requirements for the 2023-2024 fiscal year. Corrective Action Plan: We have undertaken a thorough review of our current information security practices and policies. This document outlines the specific actions and strategic initiatives that have been implemented or are planned for implementation to ensure full compliance with the GLBA requirements for the 23/24 fiscal audit. Summary: 1. Element-Specific Actions: Responses to Elements 1 through 9 demonstrate active and ongoing improvements in our information security infrastructure, highlighting key areas such as risk assessment, staff training, vendor management, and incident response protocols. 2. Policy Implementation: A suite of critical security policies, including areas like Access Control, Incident Response, and Encryption, will be rolled out by the 23/24 audit cycle, significantly strengthening our security posture. 3. Security Operations Center (SOC): The establishment of a SOC by the upcoming June 24 board meeting marks a pivotal step in enhancing our real-time security monitoring and response capabilities. 4. Third-Party Compliance Review: The involvement of Deep Seas in a thorough review of our documentation and policies before the next audit cycle ensures an additional layer of scrutiny and compliance assurance. This plan reflects our commitment to not only address the current audit findings but also to continuously evolve our security practices to protect customer information and maintain compliance with GLBA standards.

View Audit 295826 Questioned Costs: $1

Finding 381067 (2023-006)

Material Weakness 2023

Greater Jasper Consolidated Schools

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.303

Finding 2023-006 Finding Subject: Education Stabilization Fund-Equipment and Real Property Management and Reporting Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Equipment Management and Real Property Reporting.) Contact Person Respon...

Finding 2023-006 Finding Subject: Education Stabilization Fund-Equipment and Real Property Management and Reporting Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Equipment Management and Real Property Reporting.) Contact Person Responsible for Corrective Plan: Tina Fawks, Monica Young Contact Phone Number and Email Address: tfawks@gjcs.k12.in.us myoung@gjcs.k12.in.us 812-482-1801 Views of Responsible Officials: We agree with the Finding. Description of Corrective Plan: Equipment and Real Property: The School Corporation Treasurer will verify that the Assets updated by the third-party administrator will make sure the applicable federal guidelines are included on the asset schedule. Reporting: The Assistant Superintendent will prepare the Annual Report and the Treasurer will review the report prior to submission. Anticipation Completion Date: March 2024

View Audit 295824

Finding 381065 (2023-005)

Material Weakness 2023

Greater Jasper Consolidated Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Earmarking. Contact Person Responsible for Corrective Action Plan: Sara Harpenau Contact Phone Number and emai...

FINDING 2023-005 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The School Corporation had not properly designed or implemented internal controls over Earmarking. Contact Person Responsible for Corrective Action Plan: Sara Harpenau Contact Phone Number and email Address: harpenaus@dspcoop.org, 812 482-6661 Views of Responsible Officials: We agree with the finding. Description of Corrective Action: The Finance Manager of the Exceptional Children’s Co-op has developed an Excel spreadsheet and workbook for each of the employees who are providing services to the homeschooled children and the private school special education children. This spreadsheet enables them to document the children to whom they provide services, the dates of the services, the purpose of the encounter, and the duration of the visit. Each employee has a calculated goal of the time that is required of them throughout the school year to provide these services. Anticipated Completion Date: This method was implemented in the 2022/2023 school year and will continue with each school year as needed.

View Audit 295824

Finding 381059 (2023-004)

Material Weakness 2023

Greater Jasper Consolidated Schools

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

Finding 2023-004 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Summary of Finding: The School Corporation had not properly designed or implemented internal controls over procurement and suspension and debarment Contact Person Responsible for Corrective Action: ...

Finding 2023-004 Finding Subject: Child Nutrition Cluster-Procurement and Suspension and Debarment Summary of Finding: The School Corporation had not properly designed or implemented internal controls over procurement and suspension and debarment Contact Person Responsible for Corrective Action: Dr. Tracy Lorey, Monica Young, April Hopf Contact Phone Number and Email Address: tlorey@gjcs.k12.in.us myoung@gjcs.k12.in.us ahopf@gjcs.k12.in.us 812-482-1801 Views of Responsible Officials: We agree with the finding. Description of Corrective Action Plan: The school corporation will follow our Procurement policy in the future. Anticipation Completion Date: August 2024—Beginning of New School Year

View Audit 295824

Finding 381056 (2023-003)

Material Weakness 2023

Greater Jasper Consolidated Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

Finding 2023-003 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: (suggestion: The School Corporation had not properly designed or implemented internal controls over eligibility.) Contact Person Responsible for Corrective Plan: Dr. Tracy Lorey, Monica Young, April Hopf Co...

Finding 2023-003 Finding Subject: Child Nutrition Cluster-Eligibility Summary of Finding: (suggestion: The School Corporation had not properly designed or implemented internal controls over eligibility.) Contact Person Responsible for Corrective Plan: Dr. Tracy Lorey, Monica Young, April Hopf Contact Phone Number and Email Address 812-482-1801 tlorey@gjcs.k12.in.us myoung@gjcs.k12.in.us ahopf@gjcs.k12.in.us Views of Responsible Officials: We agree with the Finding. Description of Corrective Action Plan: The corporation meets virtually each year with the software vendor to set up all free/reduced lunch applications, federal income guidelines and forms. A certified and signed copy of the income guidelines will be kept on file to show the match between the guidelines and point of sale. The applications that are flagged by the system will be reviewed for approval or denied and a copy will be maintained for The State Board of Accounts for audit. Anticipation Completion Date: February 2024

View Audit 295824

Corrective Action Plans

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