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Corrective Action Plans

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Finding 1182109 (2025-002)
Material Weakness 2025
Bay Path University
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identif...
Finding number: 2025-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 and 84.268 Award year: 2025 Corrective Action Plan This discrepancy resulted from a data entry error during the enrollment reporting process. Upon identification, the record was corrected and resubmitted to NSLDS with the accurate effective date. To prevent recurrence, the institution is evaluating its procedures to ensure the correct effective date for enrollment changes are reported correctly to the National Student Clearinghouse and NSLDS. Timeline for Implementation of Corrective Action Plan Management anticipates implementing the corrective action as soon as possible, with completion expected by June 30, 2026. Contact Person Stephanie King Executive Director of Student Financial Services
View Audit 393478
Finding 1182107 (2025-001)
Material Weakness 2025
Bay Path University
MA
Student Financial Aid
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan This occurred due to a manual review oversight during the enrollment status verification process prior to disburse...
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan This occurred due to a manual review oversight during the enrollment status verification process prior to disbursement. Upon identification, the award was reviewed, and corrective action was taken to adjust the Pell Grant to the appropriate part-time amount. The institution has since reinforced its review procedures by implementing an additional verification step to ensure enrollment status is accurately confirmed before Pell Grant disbursements are finalized, thereby reducing the risk of similar errors in the future. We have completed a review to ensure no other students were in this situation and we found no additional students. Timeline for Implementation of Corrective Action Plan Management anticipates implementing the corrective action as soon as possible, with completion expected by June 30, 2026. Contact Person Stephanie King Executive Director of Student Financial Services
View Audit 393478
Finding 1182106 (2025-001)
Material Weakness 2025
Ashe Services for Aging Foundation, Inc.
NC
Special Tests & Provisions Subrecipient Monitoring Cash Management
Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was compl...
Planned Corrective Action: Due to a transition between Finance Directors, there was an administrative oversight that resulted in the reserve funds not being fully consolidated into the designated reserve account by June 30, 2025. Additionally, the USDA Annual Borrower Certification process was completed later than usual (in July rather than by the end of May), delaying identification of the discrepancy. The Organization identified the discrepancy during the USDA Annual Borrower Certification process and completed the required transfer to fully fund the designated reserve account on July 17, 2025 prior to submission of the certification. The Organization has implemented and will maintain the following corrective actions: • Establishment of a dual review and approval process for reserve balances at fiscal year-end to ensure accuracy and compliance. • Formal assignment of reserve compliance responsibilities to designated finance personnel to ensure accountability. • Implementation of a process to monitor reserve balances monthly, with reconciliation to USDA requirements. • Submission of a request to USDA to ensure that Annual Borrower Certification notifications are sent to both the Executive Director and Finance Director to enhance oversight and accountability. Responsible Official: Patricia Calloway, Executive Director Planned Completion Date: Implemented as of July 17, 2025, with ongoing monitoring and control procedures in place for all future reporting periods. Status: The required reserve balance was fully funded in the designated account as of July 17, 2025 prior to submission of the USDA Borrower Certification.
View Audit 393476
Finding 1182105 (2025-003)
Material Weakness 2025
Howard County Economic Development Authority
MD
Subrecipient Monitoring § 200.303 § 200.332
We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes tha...
We agree with the auditor's comments. The HCEDA has engaged a temporary project manager that is coordinating the collection of quarterly expenses and reports from the subrecipients. Our office of law has drafted an amendment to the agreement that details that the grants were ARPA funds and notes that the subrecipient certifies that they have not been suspended or debarred. This amendment will include an attachment with the complete supplementary conditions applicable to ARPA funded grants. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.
View Audit 393475
Finding 1182104 (2025-002)
Material Weakness 2025
Howard County Economic Development Authority
MD
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation....
We agree with the auditor's comments. We have developed a process of reviewing the submitted expense detail reports from the subrecipients and stamping them reviewed through adobe. In future submissions, we will be sure to include the detailed expense report for each subrecipient with this notation. We anticipate completion of this by March 31, 2026.
View Audit 393475
Finding 1182103 (2025-001)
Material Weakness 2025
Howard County Economic Development Authority
MD
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303
We agree with the auditor's comments. While we have retroactively searched for suspension and debarment, not all subrecipients were able to finalize their registration on SAM.gov. We determined that 7 of the 27 recipients were confirmed to have no suspension or debarment, totaling $514,450 of the gr...
We agree with the auditor's comments. While we have retroactively searched for suspension and debarment, not all subrecipients were able to finalize their registration on SAM.gov. We determined that 7 of the 27 recipients were confirmed to have no suspension or debarment, totaling $514,450 of the grant total. Our office of Law has drafted and amendment to the agreement that requires the subrecipient certify that they have not been suspended or debarred. We will have each subrecipient sign the amendment. We anticipate completion of this by March 31, 2026.
View Audit 393475
Finding 1182102 (2025-001)
Material Weakness 2025
Dunlap Community Unit School District No. 323
IL
Procurement, Suspension & Debarment § 200.303
Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District ...
Condition - District personnel perform a search for all new vendors on SAM.gov's exclusion list to ensure that the vendor is neither suspended nor debarred from contracting with federal agencies; however, District personnel do not retain documentation that this search was performed. Plan - District personnel will take a screenshot of the search screen after performing the search. This screenshot will be maintained with the vendor's file. This search will be reperformed each year for vendors known to be utilized for federal grant programs. Anticpiated Date of Completion - February 2026; Name of Contact - Mike McKenzie, Chief Financial Officer; Management Response - The plan, as described above, has been communicated with the personnel responsible for performing this procedure and will be implemented immediately.
View Audit 393471
Finding 1182097 (2025-002)
Material Weakness 2025
Erikson Institute
IL
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the ...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies surrounding NSLDS reporting to ensure all status changes are reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Erikson Institute’s Registrar’s Office has worked with National Clearinghouse representatives to identify and correct specific issues to ensure all students are reported properly and prevent additional errors. Names of the contact persons responsible for corrective action: Gilbert Martinez, Registrar and Leanne Beaudoin-Ryan, Executive Director of Institutional Effectiveness.
View Audit 393464
Finding 1182094 (2025-001)
Material Weakness 2025
Erikson Institute
IL
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit findin...
Student Financial Assistance – Assistance Listing No. Various Recommendation: We recommend the College evaluate its procedures and policies around reporting Unsubsidized Loan disbursements to COD to ensure that student information is reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Financial Aid Department will no longer disburse loans or report disbursements to the Department of Education multiple times weekly. Effective December 2025, Erikson Institute Financial Aid department only makes disbursements and reports them to the Department of Education on Fridays of each week. This is to ensure that the disbursement date in both Erikson’s student information system, Jenzabar, and COD match. Names of the contact persons responsible for corrective action: Monique Foster, Director of Financial Aid Planned completion date for corrective action plan: 12/2025
View Audit 393464
Finding 1182089 (2025-002)
Material Weakness 2025
Maine Technology Insititute
ME
Procurement, Suspension & Debarment
Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed February 24, 2025. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are...
Subsequent to the funding of awards, management initiated a search of the SAM database of exclusions and found that no awardees were on that list. This was completed February 24, 2025. Future contracts for the award of federal funds will include a clause requiring a recipient to attest that they are not suspended or debarred from participating in transactions covered under the Federal Acquisition Regulation. Contracts will also indicate that the recipient consents to verification of all provided information. Management will also be undertaking a search of the SAM database of exclusions prior to the award of any funds. This step will be incorporated into the policies and procedures around the award approval process and staff will be provided with training to perform such a search.
View Audit 393445
Finding 1182088 (2025-001)
Material Weakness 2025
Holy Cross College
IN
Student Financial Aid Reporting
The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differ...
The College implemented a new financial aid system in FY26 which includes built in controls to detect and flag disbursement date discrepancies throughout the disbursement process. The reconciliation files generated from the new system include a comparison of disbursement dates which makes any differences easy to see and rectify.
View Audit 393444
Finding 1182084 (2025-002)
Material Weakness 2025
Southern Illinois Center for Independent Living
IL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Management's Response Management agrees with the finding and will take steps to update and follow the Organization's cost allocation policy. Management indicated that moving forward, they are making sure to correct funding sources on the forms and update source documents to match final allocations.
Management's Response Management agrees with the finding and will take steps to update and follow the Organization's cost allocation policy. Management indicated that moving forward, they are making sure to correct funding sources on the forms and update source documents to match final allocations.
View Audit 393432
Finding 1182083 (2025-001)
Material Weakness 2025
Southern Illinois Center for Independent Living
IL
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Management's Response We acknowledge the findings and recommendation regarding the credit card approval process. We take internal controls seriously and are committed to ensuring that all purchasing activity is conducted in accordance with established policy. As of May 2025, we did implement a revis...
Management's Response We acknowledge the findings and recommendation regarding the credit card approval process. We take internal controls seriously and are committed to ensuring that all purchasing activity is conducted in accordance with established policy. As of May 2025, we did implement a revised and more comprehensive credit card policy All risks to reduce unauthorized and inappropriate charges were considered, evaluated and are currently in practice and have been. This was stated to be in full effect for fiscal year 2026, however, was enacted immediately. This updated policy strengthens the approval framework, reinforces authorization thresholds, and establishes clearer accountability for all cardholders and designated approvers across the organization. We want to affirm that, under the current policy, strict adherence to credit card procedures is being practiced and enforced. All purchases are receiving appropriate authorization in accordance with the established approval hierarchy, and management is providing diligent oversight to ensure compliance on an ongoing basis. We are confident that the controls in place right now adequately address the conditions noted during the audit period.
View Audit 393432
Finding 1182082 (2025-006)
Material Weakness 2025
Delphi Community School Corporation
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2025-006 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We ...
FINDING 2025-006 Finding Subject: COVID-19 Education Stabilization Fund - Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will amend the capital asset listing to include the full $802,314 improvement project, and accurately account for the $344,829 federal portion and calculate the percentage of federal participation. The Corporation Treasurer will prepare a spreadsheet to track all future construction progress and share with the Superintendent and Maintenance Director. This document will then be shared with the capital asset consultant annually for reporting purposes. A column will be added to the capital asset ledger to mark if federal funds were used. Anticipated Completion Date: June 2026
View Audit 393426
Finding 1182080 (2025-005)
Material Weakness 2025
Delphi Community School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We con...
FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a standardized procurement checklist documenting the method of procurement, vendor selection, quote comparison, and basis for contract price. The checklist will also have language that requires written justification and approval for any single-source procurement, as well as the date for the required check for suspension and debarment. The documentation for the suspension and debarment will be filed with the procurement checklist. Anticipated Completion Date: June 2026
View Audit 393426
Finding 1182076 (2025-004)
Material Weakness 2025
Delphi Community School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Descript...
FINDING 2025-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation has joined the Clinton County Joint Services. The Director will provide the numbers for the proportionate share, and retain the documentation. The Corporation Treasurer will establish specific codes to track nonpublic proportionate share expenses, to ensure expenditures are clearly identifiable and readily reportable. Anticipated Completion Date: September 2026, we do not currently have any proportionate shares, but will with the next grant cycle.
View Audit 393426
Finding 1182072 (2025-003)
Material Weakness 2025
Delphi Community School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties § 200.303
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Cor...
FINDING 2025-003 Finding Subject: Child Nutrition Cluster - Reporting Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The FSD will enter the required information into CNPweb. Once entered, she will forward a screen shot of the information entered and the student meal count from Skyward to the Corporation Treasurer. The Treasurer will review the information and sign off through email to the FSD, who will then submit the claim to the State for reimbursement. Anticipated Completion Date: June 2026
View Audit 393426
Finding 1182066 (2025-002)
Material Weakness 2025
Delphi Community School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Procurement and Suspension Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the ...
FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Procurement and Suspension Debarment Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation will implement a standardized procurement checklist documenting the method of procurement, vendor selection, quote comparison, and basis for contract price. The checklist will also have language that requires written justification and approval for any single-source procurement, as well as the date for the required check for suspension and debarment. The documentation for the suspension and debarment will be filed with the procurement checklist. Anticipated Completion Date: June 2026
View Audit 393426
Finding 1182060 (2025-001)
Material Weakness 2025
Delphi Community School Corporation
IN
School Nutrition Programs Eligibility Matching / Level of Effort / Earmarking § 200.303
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of C...
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Andrea Miller Contact Phone Number and Email Address: 765-564-2100 ext 1002, millera@delphi.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will implement a documented secondary review, the FSD will print a before and after report from Skyward, and the direct certification download. The MS/HS ECA Treasurer will review the reports, verify Skyward, and sign off on the reports for the second check. The FSD and MS/HS ECA Treasurer will receive annual compliance training. Anticipated Completion Date: June 2026
View Audit 393426
Finding 1182056 (2025-001)
Material Weakness 2025
City of Norman, Oklahoma
OK
Cash Management
Entity Name: City of Norman, Oklahoma Person Responsible: Taylor Johnson Contact Phone Number: 405-214-7720 Auditor/Audit Firm: Forvis Mazars Audit Period: June 30, 2025 Finding 2025-001 The City drew grant funds within the Federal Transit - Formula Grants program that were in excess of its immediat...
Entity Name: City of Norman, Oklahoma Person Responsible: Taylor Johnson Contact Phone Number: 405-214-7720 Auditor/Audit Firm: Forvis Mazars Audit Period: June 30, 2025 Finding 2025-001 The City drew grant funds within the Federal Transit - Formula Grants program that were in excess of its immediate cash needs. The auditor recommends that the City should implement additional controls to the grant draw process to ensure that grant project funds are reconciled and are not drawn prior to incurring or paying the expenditures. Management agrees. City staff will ensure lhat additional controls are implemented and, in the roles of both preparation and review, the process of developing future grant drawdowns funds are allocated appropriately and accurately. Estimate Completion Date: July 1, 2026
View Audit 393405
Finding 1182051 (2025-008)
Material Weakness 2025
Wawasee Community School Corporation
IN
Matching / Level of Effort / Earmarking § 200.303
FINDING 2025-008 Finding Subject: Special Education Cluster (IDEA) – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, COVID-19 – Special Education Grants to States, Special Education Preschool Grants, COVID-19 – Speci...
FINDING 2025-008 Finding Subject: Special Education Cluster (IDEA) – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Programs: Special Education Grants to States, COVID-19 – Special Education Grants to States, Special Education Preschool Grants, COVID-19 – Special Education Preschool Grants CFDA Numbers: 84.027, 84.027X, 84.173, 84.173X Federal Award Numbers and Years (or Other Identifying Numbers): 21611-113-PN01, 22611-113-PN01, 23611-113-PN01, 24611-113-PN01, 86203, H027X210084, 23619-113-PN01, 24619-113-PN01, 25619-113-PN01, 22619-131-ARP Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Audit Findings: Material Weakness Summary of Finding: Form 9 (financial) data was submitted by the School Corporation to the Indiana Department of Education (IDOE) semi-annually. The data reported included the School Corporation’s expenditures recorded during that period. The IDOE calculated Maintenance of Effort based on the expenditure information submitted on Form 9 for that fiscal year. To verify amounts used by the IDOE in their computation were derived from the books and records of the School Corporation, costs were reviewed to ensure they were recorded properly as to account and object code and reported correctly on the Form 9. The School Corporation did not have an oversight process in place to ensure that expenditures for vendors were posted to the correct fund, account, and object codes. During review of the expenditures, it was determined that there was not a documented second review in place for all vendor payments being made. Contact Person Responsible for Corrective Action: Rachel Moore, Treasurer Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. 54 INDIANA STATE BOARD OF ACCOUNTS 54 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Description of Corrective Action Plan: The Treasurer will prepare the Form 9 data and review for accuracy. The Special Education Director and/or Special Education Assistant will review the data for accuracy with respect to the special education expenditures recorded during the Form 9 period to ensure that an accurate Maintenance of Effort can be calculated by DOE following Form 9 submission. The Treasurer will not submit the Form 9 until the secondary review of the data has been completed. The review of the data will be documented via the internal sign-off form created by the School Corporation. The Treasurer will continue to prepare vendor claims; however a second School Corporation employee will review the vendor claims prior to posting to ensure accuracy of the fund, account and object code used for each disbursement as well as the amount of each claim. The reviewer will indicate review has been completed by their signature/initials on the claim form. The vendor claims will not be posted until the secondary review has been completed. Anticipated Completion Date: The planned corrective action for the vendor claims will be implemented in March of 2026. The planned corrective action for the Form 9 data will be implemented in July of 2026.
View Audit 393398
Finding 1182045 (2025-007)
Material Weakness 2025
Wawasee Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or O...
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Assessment System Security Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Assessment System Security Audit Findings: Material Weakness, Other Matters Summary of Finding: State educational agencies (SEA), in consultation with local educational agencies (LEA), are required to establish and maintain an assessment security system that is valid, reliable, and consistent with relevant professional and technical standards. Within their assessment system, SEAs must have policies and procedures to maintain test security measures and ensure that LEAs implement those policies and procedures. As such, the Indiana Department of Education created and published the Indiana Assessments Policy Manual. As a part of the assessment security, any individual who administers, handles, or has access to secure test materials at the school or school corporation shall complete assessment training and sign a testing security and integrity statement that remains on file in the appropriate building-level office each year. Each individual required to sign the testing integrity agreement shall sign the form by an established date. The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, there was no process in place to ensure that all school employees required to be trained were trained. Contact Person Responsible for Corrective Action: Dr. Rashella Wilfong, Assistant Superintendent / Director of Curriculum and Instruction Contact Phone Number and Email Address: 574-457-3188 x 1901, swilfong@wawasee.k12.in.us 52 INDIANA STATE BOARD OF ACCOUNTS 52 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Assistant Superintendent will continue to assign the appropriate training modules to School Corporation employees. The Assistant Superintendent will ensure that employees have completed their required training prior to the due date and will retain documentation of the completion. The Superintendent will perform a secondary review of the training log to verify that employees have completed their required training by the due date and the secondary review will be documented with the internal sign-off form created by the School Corporation. Anticipated Completion Date: The planned corrective action will be implemented in March of 2026.
View Audit 393398
Finding 1182043 (2025-006)
Material Weakness 2025
Wawasee Community School Corporation
IN
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Nu...
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies – Special Tests and Provisions – Annual Report Card, High School Graduation Rate Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions – Annual Report Card, High School Graduation Rate Audit Findings: Material Weakness, Other Matters Summary of Finding: The School Corporation is required to report graduation rate data for its public high school using the four-year adjusted cohort rate. To remove a student from the cohort, the School Corporation must confirm the reason for removal in writing. Additionally, required documentation for each removal type must be retained by the School Corporation. The School Corporation did not have effective internal controls to ensure required documentation to support the reason for a student’s removal from the high school graduation cohort for mobility reasons was prepared, reviewed, and retained. Although one person updated the reason for a student’s removal in the Student Information System, and another reviewed the documentation and approved the reason, the control was not sufficient to ensure compliance. Of the seven students tested, the School Corporation provided incorrect supporting documentation to substantiate the removal of two students from the cohort. Contact Person Responsible for Corrective Action: Karissa Stoffel, Student Information Specialist Contact Phone Number and Email Address: 574-457-3188 x 1902, kstoffel@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. 50 INDIANA STATE BOARD OF ACCOUNTS 50 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation Description of Corrective Action Plan: The School Corporation has created a position for a Student Information Specialist. The Student Information Specialist will serve as the primary employee responsible for entering and maintaining student data within the student management software system. The Student Information Specialist will gather and review the documentation required for removal of a student from the cohort prior to entering that removal in the student management software. The Student Information Specialist will have the Superintendent and/or Assistant Superintendent review the documentation and software data for accuracy. The reviews will be documented with the internal sign-off form created by the School Corporation. Only after both reviews have been conducted will the Student Information Specialist remove the student from the high school graduation cohort. All documentation will be retained by the School Corporation. Anticipated Completion Date: The planned corrective action will be implemented in March of 2026.
View Audit 393398
Finding 1182041 (2025-005)
Material Weakness 2025
Wawasee Community School Corporation
IN
Matching / Level of Effort / Earmarking § 200.303
FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, ...
FINDING 2025-005 Finding Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Programs: Title I Grants to Local Educational Agencies CFDA Numbers: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A220014, S010A230014, S010A240014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility, Matching, Level of Effort, Earmarking Audit Findings: Material Weakness Summary of Finding: This is a repeat finding for controls only from the immediately prior audit report. The prior audit finding numbers were 2023-007 and 2023-008. Eligibility Eligibility for Title I is determined on the Eligible School Summary of the Title I application. Enrollment and Poverty numbers are automatically pulled from the Indiana Department of Education’s (IDOE) Official Pupil Enrollment (PE) count for each school into the Eligible School Summary page of the Title I application. The counts that are pre-populated should be based on the School Corporation’s records as of October of the prior fiscal year. There was no documented review by the School Corporation of the enrollment and poverty counts that were pre-populated into the School Corporation’s Title I grant application. Level of Effort – Individual Transactions (Vendor) The Form 9 (financial) data was submitted by the School Corporation to the Indiana Department of Education (IDOE) semi-annually. The data reported included the School Corporation’s expenditures recorded during that period. The IDOE calculated Maintenance of Effort based on the expenditure information submitted on the Form 9 for that fiscal year. To verify amounts used by the IDOE in their computation were derived from the books and records of the School Corporation, costs were reviewed to ensure they were recorded properly as to account and object code and reported correctly on the Form 9. The School Corporation did not have an oversight process in place to ensure that expenditures for vendors were posted to the correct fund, account, and object codes. During review of expenditures, 48 INDIANA STATE BOARD OF ACCOUNTS 48 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation it was determined that there was not a documented second review in place for all vendor payments being made. Contact Person Responsible for Corrective Action: Rachel Moore, Treasurer Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: Eligibility The Enrollment and Poverty numbers on the Indiana Department of Education’s (IDOE) Official Pupil Enrollment (PE) count for each school will be reviewed by the Assistant Superintendent and/or the Grant Coordinator for accuracy. Depending on who performs the initial review, either the Assistant Superintendent, Grant Coordinator and/or Treasurer will perform a secondary review of the enrollment and poverty numbers on the PE count for accuracy. The reviews will be documented using the internal sign-off form created by the School Corporation. This will ensure accuracy of the data prior to it being pre-populated into the Title I application. Level of Effort – Individual Transactions (Vendor) The Treasurer will prepare the Form 9 data and review for accuracy. The Assistant Superintendent and/or Grant Coordinator will review the data for accuracy. The Treasurer will not submit the Form 9 until the secondary review of the data has been completed. The review of the data will be documented via the internal sign-off form created by the School Corporation. The Treasurer will continue to prepare vendor claims; however a second School Corporation employee will review the vendor claims prior to posting to ensure accuracy of the fund, account and object code used for each disbursement as well as the amount of each claim. The reviewer will indicate review has been completed by their signature/initials on the claim form. The vendor claims will not be posted until the secondary review has been completed. Anticipated Completion Date: The planned corrective action for the vendor claims will be implemented in March of 2026. The planned corrective action for the Form 9 data will be implemented in July of 2026. The planned corrective action for the Pupil Enrollment Report data will be implemented in September of 2026.
View Audit 393398
Finding 1182039 (2025-004)
Material Weakness 2025
Wawasee Community School Corporation
IN
Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303
FINDING 2025-004 Finding Subject: Child Nutrition Cluster – Suspension and Debarment Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children CFDA Numbers: 10.553, 10.555, 10.559 Federal Award Number...
FINDING 2025-004 Finding Subject: Child Nutrition Cluster – Suspension and Debarment Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children CFDA Numbers: 10.553, 10.555, 10.559 Federal Award Numbers and Years (or Other Identifying Numbers): FY2024, FY2025 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension & Debarment Audit Findings: Significant Deficiency Summary of Finding: The School Corporation had not properly designed or implemented an effective system of internal controls to ensure that vendors were not suspended or debarred prior to entering into a covered transaction. The School Corporation verifies through review of the SAM exclusions each time they begin doing business with a new vendor. However, a second individual does not verify the website has been reviewed. Contact Person Responsible for Corrective Action: Rachel Moore, Treasurer Contact Phone Number and Email Address: 574-457-3188 x 1369, rmoore@wawasee.k12.in.us Views of Responsible Officials: Management concurs with the finding. Description of Corrective Action Plan: The Treasurer will review the SAM exclusion data for each vendor before setting up the vendor information in the accounting software. The review will be indicated by printing the SAM exclusion data and attaching the printout to the vendor W-9 kept on file in the Treasurer’s office. The Treasurer will indicate their review of the exclusion data by their signature/initials on the printout and a secondary employee will review and sign/initial as well to document the second review. Additionally, at the start of each calendar year the Treasurer will review the SAM exclusion data prior to processing any vendor claim to a vendor for that calendar year. The annual exclusion review will be documented by the Treasurer re-printing the SAM exclusion data for the 46 INDIANA STATE BOARD OF ACCOUNTS 46 801 S. Sycamore Street, Syracuse IN 46567 (574) 457-3188 Wawasee Community School Corporation vendor and signing/initialing the printout, and second employee will verify the accuracy by their signature/initials on the printout as well. The updated printout will be attached to the vendor W-9 kept on file in the Treasurer’s office. Anticipated Completion Date: The planned corrective action will be implemented in February of 2026 with any new vendor created in the accounting software. For established vendors, the Treasurer will begin re-verifying the vendor’s exclusion data in SAM prior to processing any vendor claims and creating a spreadsheet to track the most recent SAM verification for each vendor. This corrective action will be implemented by March of 2026.
View Audit 393398
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