Corrective Action Plans

Finding 381052 (2023-001)

Significant Deficiency 2023

Purdue University

IN

Subrecipient Monitoring § 200.305

Corrective Action Plan FY2023 2023-001 Federal Agency - Multiple Federal Programs - Research and Development Cluster Finding Type - Significant deficiency Repeat Finding - No Criteria As outlined in 2 CFR 200.305(b)(3), when the reimbursement method is used for payment, organizations must make a pa...

Corrective Action Plan FY2023 2023-001 Federal Agency - Multiple Federal Programs - Research and Development Cluster Finding Type - Significant deficiency Repeat Finding - No Criteria As outlined in 2 CFR 200.305(b)(3), when the reimbursement method is used for payment, organizations must make a payment within 30 calendar days after receipt of the billing unless the federal awarding agency or pass-through entity reasonably believes the request to be improper. Condition The University did not have adequate controls in place to ensure invoices to subrecipients were paid timely within the 30-calendar-day requirement. Questioned Costs There were no questioned costs identified. Identification of How Questioned Costs Were Computed There were no questioned costs identified. Context Out of 60 payments to subrecipients that were tested related to the R&D Cluster, 8 were made after the 30-calendar-day requirement. In all samples tested, payment was made to the subrecipient; however, the delayed payments ranged from 31-49 days between the invoice being received by the University and payment being made to the subrecipient. Cause and Effect While the University had effective controls that were successful in achieving the 30-calendar-day requirement for 52 samples, the University failed to provide supplemental support and preventative controls during a period when they were addressing an issue that prevented timely payment for certain subrecipients. Recommendation The University should ensure appropriate training of employees is taking place and a preventative control is implemented to ensure that payments are made within the required timeline. Views of Responsible Officials and Corrective Action Plan - Purdue University will address the recommendations and implement the following preventative controls to ensure that payments are made within the required timeline. 1. The Office of Research will increase the priority around the 30-day processing deadline mandated by the Uniform Guidance 2 FR 200.305 (b)(3). This will be accomplished through communications, training and expectation setting with the following audiences: a. Principal Investigators of active grants with sub-awards i. Blanket communication ii. Add the expected turnaround time on each sub-recipient communication when seeking principal investigator review and approval b. Sub-award Team in Sponsored Program i. Blanket communication ii. Add the expected turnaround time to the expectations document for each Sub-Award Team Member iii. Add sub-recipient payment deadlines to the mandatory training for the Sub-Award Team iv. Update payment terms to “Payable immediately Due net; Based on Doc Date” for all subrecipient invoices 2. We will begin using the date the invoice is received at Purdue in our financial system instead of the date on the invoice for tracking purposes. 3. Create a report for internal reporting and tracking of pending sub-invoices to improve awareness of payments approaching the 30-day deadline.

View Audit 295819

Finding 381051 (2023-002)

None 2023

South Central Regional Transit District

NM

Reporting

Staff were not aware of the need to conduct the work required and as such did not have sufficient time based on the audit fieldwork timeline provided. In the future, the SEFA will be done in advance of the audit schedule to provide sufficient time to execute the work and to coordinate efforts wit...

Staff were not aware of the need to conduct the work required and as such did not have sufficient time based on the audit fieldwork timeline provided. In the future, the SEFA will be done in advance of the audit schedule to provide sufficient time to execute the work and to coordinate efforts with the auditor.

View Audit 295818

Finding 381047 (2023-002)

Significant Deficiency 2023

Harborfields Central School District

NY

Equipment & Real Property Management § 200.313

2023-002. Equipment and Real Property Management Education Stabilization Fund (ESF) COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary ...

2023-002. Equipment and Real Property Management Education Stabilization Fund (ESF) COVID-19: Elementary and Secondary School Emergency Relief Fund ALN: 84.425D COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief ALN: 84.425U COVID-19: American Rescue Plan – Elementary and Secondary School Emergency Relief – Homeless Children and Youth ALN: 84.425W - 10 - Condition: The District did not include equipment purchased with Federal awards with its current year additions in the District’s capital assets inventory records. Planned Corrective Action: The District will adopt procedures to ensure that equipment purchased with Federal funds is included and differentiated in the District’s capital assets inventory records. Responsible Contact Person: Ms. Sharon Donnelly, Assistant Superintendent for Business Harborfields Central School District 2 Oldfield Road Greenlawn, New York 11740 Anticipated Completion Date: June 30, 2024.

View Audit 295814

Finding 381042 (2023-001)

Significant Deficiency 2023

Harborfields Central School District

NY

Allowable Costs / Cost Principles § 200.430

Significant Deficiencies 2023-001. Allowable Costs/Cost Principles Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants: IDEA Preschool ALN: 84.173A Special ...

Significant Deficiencies 2023-001. Allowable Costs/Cost Principles Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027A Special Education Grants to States: IDEA 611 ARP Allocations ALN: 84.027X Special Education Preschool Grants: IDEA Preschool ALN: 84.173A Special Education Preschool Grants: IDEA 619 ARP Allocations ALN: 84.173X Condition: Subpart E, 2 CFR §200.430 of the Uniform Guidance requires that charges to “Federal awards for salaries and wages must be based on records that accurately reflect the work performed.” The documentation should support the distribution of the employee’s compensation among specific activities if the employee works on more than one Federal award, or a Federal award and non-Federal award. The preparation of personnel activity reports (PARs) or periodic certifications or the equivalent is the most effective way to comply with this requirement. During the current year, the District prepared periodic certification equivalents, but it did not comply with Subpart E, 2 CFR §200.430. Planned Corrective Action: The District will adopt procedures that ensure that time performed will be used to support costs charged to the Federal award, and comply with Subpart E, 2 CFR §200.430. Responsible Contact Person: Ms. Sharon Donnelly, Assistant Superintendent for Business Harborfields Central School District 2 Oldfield Road Greenlawn, New York 11740 Anticipated Completion Date: June 30, 2024.

View Audit 295814

Finding 381041 (2023-005)

Material Weakness 2023

Winneshiek Medical Center

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into considera...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Medical Center’s lost revenue calculation did not take into consideration budgeted 340B revenue, but included actual 340B revenue, and did not take into consideration Period 1 questioned costs that were replaced with excess lost revenue. In addition, the calculation was not reviewed and approved by a separate individual outside of the preparer. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813

Finding 381040 (2023-004)

Material Weakness 2023

Winneshiek Medical Center

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: Winneshiek Medical Center claimed expenses that had been reimbursed by another source. The Medical Center is a critical access hospital which means that a portion of their expenditures are covered by Medicare. The Medical Center did not decrease their expenses for the portion that was reimbursed by Medicare. The Medical Center’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420680487 reported these expenses that were reimbursed by other sources which made the report inaccurate as well. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management agrees with the finding. The Medical Center created a “Federal Reporting Review Policy” dated March 9, 2023 as a result of working with HRSA and the 2021FY audit. This policy was approved and is now in process. Anticipated Completion Date: No future reports are anticipated to be filed under this program.

View Audit 295813 Questioned Costs: $1

Finding 381039 (2023-003)

Material Weakness 2023

Winneshiek Medical Center

IA

Reporting Material Weakness

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Other Finding Summary: The Medical Center does not have an internal control system designed to provi...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing #93.498 Compliance Requirement: Other Finding Summary: The Medical Center does not have an internal control system designed to provide for the preparation of the schedule of expenditures of federal. We requested our auditors to assist with the draft of the schedule of expenditures for federal awards. Responsible Individuals: Ben Stevens, CFO Corrective Action Plan: Management Agrees with the Finding. This finding and recommendation is not a result of any change in the Medical Center’s procedures, rather it is due to an auditing standard implemented by the American Institute of Certified Public Accountants. Management feels that committing the resources necessary to remain current on the preparation of the schedule of expenditures of federal awards reporting requirements and corresponding footnote disclosures would lack benefit in relation to the cost but will continue evaluating on a going forward basis. Anticipated Completion Date: Ongoing

View Audit 295813

Finding 381036 (2023-005)

Significant Deficiency 2023

Carman-Ainsworth Community Schools

MI

Questioned Costs

The Assistant Superintendent has created a spreadsheet for Early Head Start payroll that shows rate of pay, number of hours, longevity and benefits available with corresponding account numbers. This spreadsheet will be used during the program grant year to verify that payroll charges by employee to...

The Assistant Superintendent has created a spreadsheet for Early Head Start payroll that shows rate of pay, number of hours, longevity and benefits available with corresponding account numbers. This spreadsheet will be used during the program grant year to verify that payroll charges by employee to the Early Head Start program are consistent with approved contracts .

View Audit 295810 Questioned Costs: $1

Finding 381035 (2023-001)

Significant Deficiency 2023

Shawano Housing Authority

WI

Internal Control / Segregation of Duties Reporting

Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 295805

Finding 381023 (2023-007)

Significant Deficiency 2023

Minneapolis Special School District No. 1

MN

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Mana...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796

Finding 381022 (2023-004)

Material Weakness 2023

Minneapolis Special School District No. 1

MN

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP L...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to Maintenance of Effort will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796

Finding 381021 (2023-002)

None 2023

Minneapolis Special School District No. 1

MN

Questioned Costs Cash Management Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Mana...

CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding There is no disagreement with the finding. 2. Actions Planned in Response to Finding The District's internal controls related to payroll will continue to improve. 3. Official Responsible for Ensuring CAP Linh Phan, Manager, Accounting and Finance, Grants Accounting 4. Planned Completion Date for CAP The planned completion date for the CAP is June 30, 2024. 5. Plan to Monitor Completion of CAP The Finance Department management will be monitoring the corrective action plan.

View Audit 295796 Questioned Costs: $1

Finding 381017 (2023-009)

Material Weakness 2023

Inglewood Unified School District

CA

Allowable Costs / Cost Principles HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303 § 200.430

Finding 2023-009: Time Accounting We agree with the auditor's comments, and the following actions will be taken to ensure the district comply with 2 CFR, section 200.303, and CSAM Procedure 905, which require that employee time certification forms be maintained for employees who charge time to feder...

Finding 2023-009: Time Accounting We agree with the auditor's comments, and the following actions will be taken to ensure the district comply with 2 CFR, section 200.303, and CSAM Procedure 905, which require that employee time certification forms be maintained for employees who charge time to federal program. The State and Federal Programs Department at the recommendation of FPM began Time and Effort Procedures training on December 6, 2023, with the Office Managers and Administrative Secretaries to emphasize the critical importance of accurate time certification records for federal fund.

View Audit 295781

Finding 381015 (2023-008)

Material Weakness 2023

Inglewood Unified School District

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from th...

Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Office Managers and Data Clerks need comprehensive training sessions on the importance of the removal of students from a graduation cohort as a federal requirement. These sessions will specifically focus on imparting knowledge about acceptable documentation for the removal of students from a graduation cohort. Staff members will receive guidance on the proper documentation required for various cohort codes, aiming to enhance accuracy in cohort reporting. Secondly, the district will actively support school sites in establishing a record retention process. This involves ensuring that when a student is removed from the graduation cohort, there is consistent and substantiated documentation in place in a centralized drive that can be accessed by all stakeholders. The emphasis lies on maintaining accurate and accessible records to support cohort reporting.

View Audit 295781

Finding 381014 (2023-002)

None 2023

Chaney-Monge School District No. 88

IL

Reporting

Management will review and submit the reports within the required period going forward.

View Audit 295779

Finding 381013 (2023-001)

Significant Deficiency 2023

Catholic Community Services of Lane County, Inc.

OR

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.334

Checklists used during file review will be maintained in each client file. Checklists are available on Lane County's website under provider tools. When program ends, staff will store files in bankers boxes labeled by program, fiscal year and destruction date based on program requirements.

View Audit 295776

Finding 381012 (2023-001)

Material Weakness 2023

Louisiana Human Resources Dev. Institute

LA

Internal Control / Segregation of Duties

Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.

View Audit 295744

Finding 381008 (2023-001)

Significant Deficiency 2023

Boston University

MA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Reference: 2023-001 Reporting Finding: Forty-five students were identified during the audit where the disbursement date in the Common Origination and Disbursement (COD) system did not match the date the funds credited to the student’s account. Although the funds were credited within 5 days, the disb...

Reference: 2023-001 Reporting Finding: Forty-five students were identified during the audit where the disbursement date in the Common Origination and Disbursement (COD) system did not match the date the funds credited to the student’s account. Although the funds were credited within 5 days, the disbursement date in COD was not updated to reflect the actual date the funds credited to the student’s account and therefore did not meet the COD reporting rules. Contact Person: Julie Wickstrom, Assistant Vice President for Financial Assistance & Student Employment Corrective action: Boston University Financial Assistance has improved its quality controls to ensure these dates match and has taken steps to mitigate this reporting issue. To this end BU Financial Assistance is committed to the following action steps: 1. The COD disbursement schedule has been changed to only occur during defined business hours and only on defined days of the week (Monday and Wednesday). This change to the disbursement schedule allows BU to make sure the COD disbursement date is the same date as the federal financial aid credits to the individual student account. 2. Beginning with the 2024/2025 academic year, Boston University will transition from a homegrown mainframe system to PeopleSoft Campus Solutions. This system will allow us to more easily schedule jobs that ensure that the disbursement date in COD reflects the date the funds actually credit to the student’s BU student account. 3. Boston University will better utilize the COD reconciliation reports to monitor COD disbursement date inconsistencies with student account credits and make updates to COD when inconsistencies occur. This finding was also identified during a 2023 Department of Education Program Review and the corrective action plan was implemented at that time.

View Audit 295722

Finding 381004 (2023-006)

Material Weakness 2023

Greater Clark County Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deput...

Finding 2023-006 – Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Kimberly Hartlage, Deputy Superintendent and Grant Administration khartlage@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The reimbursement request was submitted by grant department without a second review. New procedures now in place requires the grant department to submit data to business office. The business office reviews the data and prepares the reimbursement request. The request is then submitted back to grant office and the request is verified by grant administrative team, then verified by the deputy treasurer and finally the CFO. This control will assist in preventing errors in submissions. Anticipated Completion Date: Immediately

View Audit 295713

Finding 381003 (2023-005)

Significant Deficiency 2023

Greater Clark County Schools

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.318

Finding 2023-005 – Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.c...

Finding 2023-005 – Special Education Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Brooke Lannan, Director of Special Education blannan@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: When service contractors are needed for these types of services, the district will solicit from additional vendors to see if types of services can be provided to meet the needs of our students in our district. Quotes will be obtained if vendors are capable of meeting requirements. If vendors are not available to meet the requirements for the services requested the attempt and contact information will be noted via memorandum to the CFO of the research of various providers and the results of the research and the reasons why a vendor is selected; additionally, notes will be provided as to why others did not qualify. There is a procedure already in place for checking for Suspension, Disbarment for selected vendor. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380998 (2023-004)

Significant Deficiency 2023

Greater Clark County Schools

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303

Finding 2023-004 – Child Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer C...

Finding 2023-004 – Child Nutrition Cluster – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: During the last audit period this was noted but due to the timing of that audit completion, the contract only had a small amount to be paid out therefore the timing between the last audit discovery and the current audit period it did not allow for a correction, however, the new director was able to secure three quotes from reputable companies for repair and maintenance services. A procedure is in place for checking and providing evident for Disbarment, Suspension and Ineligibility. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380993 (2023-003)

Significant Deficiency 2023

Greater Clark County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

Finding 2023-003 – Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater ...

Finding 2023-003 – Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The FSMC Food Service Director will ensure that they obtain a secondary review signature by the Deputy Treasurer to ensure accuracy of the reimbursement claim. Anticipated Completion Date: Immediately

View Audit 295713

Finding 380988 (2023-002)

Material Weakness 2023

Greater Clark County Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

Finding 2023-002 – Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gcc...

Finding 2023-002 – Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The FSMC company will provide detail ledger and invoice sampling to the Deputy Treasurer to be reviewed digitally, which will be saved digitally and provided as evidence for next audit period. Anticipated Completion Date: February 2024

View Audit 295713

Finding 380983 (2023-001)

Material Weakness 2023

Greater Clark County Schools

IN

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

Finding 2023-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater...

Finding 2023-001 – Child Nutrition Cluster – Eligibility Contact Person Responsible for Corrective Action: Laura Hubinger, CFO-Greater Clark County Schools lhubinger@gccschools.com Beverly Woodring, GM Student Nutrition-Aramark bwoodring@gccschools.com Jennifer Cato, Deputy Treasurer-Greater Clark County Schools jcato@gccschools.com Contact Phone Number: 812-288-4802 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Currently hand completed lunch applications are verified by the food service department, and reviewed by Deputy Treasurer/Food Service Liaison. The task of random verification for this process will be assigned to a staff position in the business office to check for eligibility compliance requirements. Anticipated Completion Date: April 2024

View Audit 295713

Finding 380982 (2023-002)

Significant Deficiency 2023

North Sweetwater Water and Sewer District

WY

Procurement, Suspension & Debarment Significant Deficiency

Finding 2023-002 - Federal Awards - Significant Deficiency - Written Policies Planned Response: The Board will adopt written policies and procedures to ensure that the proper suspension and debarment verifications are performed in accordance with federal regulations.

View Audit 295704

Corrective Action Plans

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