Corrective Action Plans

Finding 422091 (2022-003)

Significant Deficiency 2022

Humboldt County

NV

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

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and req...

Child Support Enforcement Allowable Costs / Cost PrinciplesFinding Swnmary:Corrective Plan of Action:The County did not establish and maintain effective internal control overthe reimbursement requests for this program, resulting in reimbursementrequests being submitted with incorrect amounts and requiring revisions.This is the result of the grant manager not having sufficient knowledge ofthe allowable grant expenditures, inaccurate collection of financial data,clerical errors in the reimbursements, insufficient communicationsbetween the grant manager and the grantor agency, inconsistent updatingof internal records, and lack of timely updates to the information systemto implement grantor-required changes for future reimbursements, alsopotentially resulting in incorrect matching calculations.The response of the Humboldt County District Attorney's Office to thefinancial statement findings regarding Child Support Enforcement Grant,this office has contacted the State of Nevada (grantor agency) and hasrequested clarification of the expectations they are requiring for monthlyreporting. This Office has also begun the process of cross training theChild Support Coordinator in preparing and submitting the monthlybilling reports. This will also ensure that reports are reviewed by anotherindividual prior to submitting the billings to the State of Nevada forreimbursement for accuracy. In addition, The Grants Coordinator willmaintain communication with staff monthly in order to monitor theperformance of the reporting process. Discrepancies in the financialclaims will be identified and the Grants Coordinator will work closelywith State officials in order to resolve them. As a result, the GrantsCoordinator will be able to work with staff and provide guidance andtraining in order to avoid errors.

View Audit 312332

Finding 422076 (2022-003)

Material Weakness 2022

Mooresville Consolidated School Corporation

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place...

2022-003 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 422073 (2022-002)

Significant Deficiency 2022

Mooresville Consolidated School Corporation

IN

Matching / Level of Effort / Earmarking Special Tests & Provisions Significant Deficiency § 200.303

2022-002 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ens...

2022-002 COVID-19: Elementary and Secondary School Emergency Relief Fund ? Assistance Listing No. 84.425DRecommendation: The independent auditors recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements.Explanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 422069 (2022-004)

Significant Deficiency 2022

Mooresville Consolidated School Corporation

IN

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

2022-004 Title I Grants to Local Education Agencies ? Assistance Listing No. 84.010ARecommendation: We recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessar...

2022-004 Title I Grants to Local Education Agencies ? Assistance Listing No. 84.010ARecommendation: We recommend that the School Corporation's management review their policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessary compliance requirements are metExplanation of disagreement with audit finding: There is no disagreement with the audit finding.Action taken in response to finding: Mooresville Schools will review policies and procedures surrounding federal grants and ensure that documentation is obtained and retained to ensure that all necessary compliance requirements are met.Name(s) of the contact person(s) responsible for corrective action: Jake Allen, Casey Gibson Planned completion date for corrective action plan: June 1, 2023

View Audit 312330

Finding 421967 (2022-002)

Material Weakness 2022

Surry County

NC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The County will develop a 2nd Party Review form that will be used to check completed applications for accuracy in applying policy and to assure all verifications have been uploaded to the NCFAST System.

View Audit 312326

Finding 421965 (2022-001)

None 2022

Surry County

NC

Questioned Costs Eligibility Program Income

The County will review internal policies and procedures to ensure consistent documentation retention policy. Training will occur with staff involved all income verification within this program. Additional oversight protocols will be put into place to review and verify documentation is retained for e...

The County will review internal policies and procedures to ensure consistent documentation retention policy. Training will occur with staff involved all income verification within this program. Additional oversight protocols will be put into place to review and verify documentation is retained for each applicant. The time period and funds for this program have been exhausted. New funds will not be available until next SFY 2023-2024. We have a plan to this program under the supervision of the Economics Services Division and repurpose and existing position. We will complete the training once the position has been filled.

View Audit 312326 Questioned Costs: $1

Finding 421963 (2022-003)

Significant Deficiency 2022

Surry County

NC

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The County created a 2nd Party Review Error Summary Log. This will be used to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms will be completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need correct...

The County created a 2nd Party Review Error Summary Log. This will be used to record all 2nd Party Reviews that require corrections to a case. 2nd Party Review forms will be completed and handed out to caseworkers as previously with the exception that the Reviewer will log the ones that need corrections. Once the form is returned to the Reviewer, they will check to verify the needed corrections have been completed and documented. Once they have done this, they will enter the needed dates on the 2nd Party Review Error Summary Log. A meeting was held to implement this new procedure on 2/16/2023 and was placed in effect for the action month of January 2023, since this is the current month being reviewed at time of reported findings and needed CAP.

View Audit 312326

Finding 421544 (2022-003)

Material Weakness 2022

Monroe County Community School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-003Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:T...

FINDING 2022-003Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:The asset mentioned in the finding now includes the source of funding. All future capital assets purchased with EducationStabilization Funds will include the source of the funding on the capital asset listing. The MCCSC will perform a physicalinventory during the current audit period.Completion Date: March 22, 2023

View Audit 312306

Finding 421540 (2022-004)

Material Weakness 2022

Monroe County Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...

FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds for CARES 1.0 have been expended as of the completion date shown below. We willcontinue to monitor future Education Stabilization Fund awards for private funds and will maintain appropriate sign off records.Completion Date: September 30, 2022

View Audit 312306

Finding 421539 (2022-005)

Material Weakness 2022

Monroe County Community School Corporation

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education St...

FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds applicable to the reporting in this finding have been expended as of the completion datebelow. We will continue to submit all future Education Stabilization Funds annual reports with evidence to support thesubmission.Completion Date: September 30, 2022

View Audit 312306

Finding 421538 (2022-002)

Material Weakness 2022

Monroe County Community School Corporation

IN

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

FINDING 2022-002Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:A...

FINDING 2022-002Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All future construction contracts in excess of $2,000 financed by federal assistance funds will include appropriate Wage Raterequirements, a provision that the contractor or subcontractor comply with these requirements, and the DOL regulations. Inaddition, the MCCSC will obtain a copy of the payroll and statement of compliance to the entity for each week in whichcontract work was performed.Completion Date: September 30, 2022

View Audit 312306

Finding 421534 (2022-001)

Material Weakness 2022

Monroe County Community School Corporation

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hi...

FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hired a new Food Services Director in July of 2021 who was unaware of the existing internal control. The importanceof the internal control has been communicated to the Food Service Director who now prints and signs the state claimreimbursement requests and files with the rest of the monthly paperwork.Completion Date: March 8, 2023

View Audit 312306

Finding 421527 (2022-009)

Material Weakness 2022

Blackford County Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2022-009Subject: COVID -19 - Education Stabilization Funding - Equipment and Real PropertyManagementFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D210013...

FINDING 2022-009Subject: COVID -19 - Education Stabilization Funding - Equipment and Real PropertyManagementFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Equipment and Real Property ManagementAudit Findings: Material Weakness, Modified OpinionContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:Each building principal shall maintain an up-to-date inventory on prescribed forms orelectronic format supplied by the business office. Each teacher shall maintain an up-to-dateinventory of equipment and supplies in his/her shop, laboratory, or classroom. The teachershall submit a complete inventory on the prescribed form (paper or electronic) to the buildingprincipal prior to the teacher?s leaving at the end of the school year. The building principal shallcertify to the business office that the inventory has been checked and approved. There shall betwo copies of the inventory: one filed with the building principal and one filed with the businessoffice, or an electronic copy and a paper copy.An equipment inventory will be maintained on all computers and capital outlay items exceeding$1000.00 in value. The inventory will serve the functions of both control and conservation.The technology coordinator shall be responsible for assuring the maintenance of acomprehensive inventory of administrative and instructional computer hardware and software.The coordinator should work with the corporation technology department to developprocedures to be followed in maintaining such an inventory.The librarian for each building shall be responsible for keeping a complete inventory of allaudio-visual items in his/her building and providing the inventory information to the buildingprincipal, or by using electronic entry.INDIANA STATE BOARD OF ACCOUNTS50The running inventory shall be maintained on 1) building and grounds equipment; 2) furniture;3) administrative equipment; 4) educational equipment; 5) vehicles; and 6) textbooks andsupplementary books.The maintenance supervisor and business manager shall be responsible for inventories relativeto buildings and grounds equipment and vehicles. The building principal and business managershall be responsible for the inventories relative to furniture, administrative equipment,educational equipment, and textbooks and supplementary books.The superintendent will ensure that the capital asset inventory records will be updated uponreceipt of equipment, and that the proper identification and records will be maintained. BCS willengage Ad-Tech as well to annually perform an audit of assets and update the inventory recordsand necessary property records.Anticipated Completion Date: July 2023

View Audit 312304

Finding 421524 (2022-010)

Material Weakness 2022

Blackford County Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S4...

FINDING 2022-010Subject: COVID -19 - Education Stabilization Funding - ReportingFederal Agency: Department of EducationFederal Program: Education Stabilization FundAssistance Listings Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material Weakness, Modified OpinionContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 76+5-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:Internal Control:1. The grants specialist/data specialist will compile the information for state reporting in the ESSER grants.The grants specialist will maintain documentation to support the data being presented.2. The corporation treasure will review all compiled financial data for the reporting period and verify it foraccuracy prior to submitting to the superintendent.3. The Superintendent will review the information, supporting documentation and verify accuracy prior tosubmitting to the IDOE reporting.Anticipated Completion Date: July 2023

View Audit 312304

Finding 421523 (2022-008)

Material Weakness 2022

Blackford County Schools

IN

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

FINDING 2022-008Subject: Education Stabilization Fund - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: Education Stabilization fundAssistance Listing Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U...

FINDING 2022-008Subject: Education Stabilization Fund - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: Education Stabilization fundAssistance Listing Numbers: 84.425D, 84.425UFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013,S425U210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Wage Rate RequirementsAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Chad Yencer, SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: I concur with the findingDescription of Corrective Action Plan:Internal Control: The superintendent, as contracting authority, will ensure that all contracts in excess of $2,000paid for by federal funds will include compliance provisions for the Davis- Bacon Act. The Deputy Treasurer willensure that all vendors will submit payrolls for each week of the contract wage as required by the Davis- BaconAct. The superintendent will verify with the Deputy Treasurer that these are collected during any time work isbeing done with federal funds.Anticipated Completion Date: The actions described in this CAP will be implemented immediately.

View Audit 312304

Finding 421520 (2022-007)

Material Weakness 2022

Blackford County Schools

IN

Matching / Level of Effort / Earmarking § 200.303 § 200.400

FINDING 2022-007Subject: Title I Grants to Local Education Agencies ? EarmarkingFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY 20, FY 21Pass-Through Entity: Indiana D...

FINDING 2022-007Subject: Title I Grants to Local Education Agencies ? EarmarkingFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY 20, FY 21Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Matching, Level of Effort, EarmarkingAudit Finding: Material Weakness, Other MattersContact Person Responsible for Corrective Action: David Parker, Assistant SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:Title I Procedures and Internal Controls for Homeless Student Set-AsidesYearly district Title I Homeless Student Set-Asides (?off-the-top? mandatory allocations as described in theyearly Title I grant basic application), shall be monitored and controlled on a semi-annual basis using thefollowing protocols:1. The BCS Assistant Superintendent, in collaboration with the designated district McKinney-Vento liaison,school principals, and school guidance personnel, will review and update the corporation homeless studentlist at the start of each new semester (fall/spring). This list will be maintained by the district McKinney-Vento liaison.2. The BCS Assistant Superintendent or district McKinney-Vento liaison will communicate the amount ofTitle I set-aside funds available to assist homeless students to school principals, and school guidancepersonnel. The LEA understands that services for homeless students attending non-Title I schools shouldfirst provide services similar to those given to students in Title I schools.3. School principals and/or school guidance personnel will work to identify specific needs of homelessstudents.4. Title I homeless student set-aside funds will be used to assist identified needs of specific students, as allowedoutlined by Title I - services may include, but are not limited to: See Corrective Action Plan for chart/table

View Audit 312304

Finding 421519 (2022-006)

Material Weakness 2022

Blackford County Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2022-006Subject: Title I Grants to Local Educational Agencies - EligibilityFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY20, FY21Pass-Through Entity: Indiana ...

FINDING 2022-006Subject: Title I Grants to Local Educational Agencies - EligibilityFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesAssistance Listing Number: 84.010Federal Award Numbers and Years: FY18, FY19, FY20, FY21Pass-Through Entity: Indiana Department of EducationCompliance Requirement: EligibilityAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Michelle Gross, Data Specialist, Shelly Kemp FoodService Director and Lindsay Cagle, ECA TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We agree with the finding of the AuditorsDescription of Corrective Action Plan:The ECA Treasurer provides Textbook Assistance Applications to each building for dispersal. The applications arereturned to the ECA Treasurer. These applications are given to the Food Services Director who manually enters the datainto Skyward. When complete, the applications are given back to the ECA Treasurer for filing and verification thestudent has been updated in Skyward to the correct status. (Free/Reduced, Medicaid or Paid)The Food Service Director pulls direct certified students from the state and uploads those students into the SIS(Skyward) program. Currently the ECA Treasurer will compare old and new invoices in Skyward to check for anychanges.Going forward the Food Service Director will provide a report (email when only 1 or 2 students) to the ECA Treasurer ofall direct cert. students as well as students that have completed a Textbook Assistance Application for her review. Thesereports will be run every 2-4 weeks as needed. The treasurer will compare the data in Skyward for accuracy. Both theFood Service Director and the ECA Treasurer will sign off on the report as confirmation.Anticipated Completion Date: May 2023

View Audit 312304

Finding 421494 (2022-005)

Material Weakness 2022

Blackford County Schools

IN

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

FINDING 2022-005Subject: Child Nutrition Cluster - Procurement and Suspension and DebarmentFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 ? School Breakfast Program, National SchoolLunch Program, COVID-19 ? National School Lunch Program, Summer Food Ser...

FINDING 2022-005Subject: Child Nutrition Cluster - Procurement and Suspension and DebarmentFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 ? School Breakfast Program, National SchoolLunch Program, COVID-19 ? National School Lunch Program, Summer Food Service Program, COVID-19 ?Summer Food Service ProgramALN Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY21, FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Procurement and Suspension and DebarmentAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Chad Yencer - SuperintendentContact Phone Number: 765-348-7550Views of Responsible Official: We concur with this findingDescription of Corrective Action Plan:BCS has established the following internal controls to ensure compliance:1. Internal Control: When a purchase is made at $10,000 or more using Federal Funds, thesuperintendent will require that any vendors selected are in compliance with theProcurement and Suspension and Debarment compliance requirement by completing one ofthe following quality checks with each vendor prior to purchase:a. Checking the federal System for Award Management (SAM) database athttps://sam.gov/content/exclusions and maintain a screenshot of the search results.b. Collect a certification from the vendor directlyc. Add a clause or condition to the covered transaction with the vendorAnticipated Completion Date:This corrective action will be implemented and completed immediately with any purchase made that meets theabove threshold.

View Audit 312304

Finding 421493 (2022-004)

Material Weakness 2022

Blackford County Schools

IN

School Nutrition Programs Cash Management Material Weakness § 200.303

FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19...

FINDING 2022-004Subject: Child Nutrition Cluster - ReportingFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY21, FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material WeaknessContact Person Responsible for Corrective Action: Shelley Kemp, Food Service DirectorContact Phone Number: 765-348-7564Views of Responsible Official: We agree with this audit findingDescription of Corrective Action Plan:BCS had moved away from a daily point of sale system after qualifying for the Community EligibilityProvision Free meal program, and had utilized clickers to record the number of students eating daily. Wealso utilized meals claiming number sheets daily.BCS will revert to the point of sale system for the beginning of the 2023-2024 school year to better verifythe student count and to provide more detailed records. We will revise procedures for this process when point ofsale reports are reinstituted.Procedures:1. Daily, Cafeteria Managers at each BCS location will complete an Edit Check report to certify thenumber of meals served at that school for that day.2. Monthly, Cafeteria Managers compile the Edit Checks to determine monthly total meals served.This monthly report will be sent to the Food Service Director for review.3. The Food Service Director will verify the reports from each cafeteria manager, and then compile theinformation for the CNP website that lists the district totals for reimbursement.4. The BJSHS Cafeteria Manager will review and verify the totals compiled by the Food ServiceDirector prior to submission to the IDOE. The BJSHS will sign off prior to submission, verifying thetotals.Anticipated Completion Date: September 2023

View Audit 312304

Finding 421492 (2022-003)

Material Weakness 2022

Blackford County Schools

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program...

Finding 2022-003Subject: Child Nutrition Cluster ? Allowable Costs/ Cost PrinciplesFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 School Breakfast Program, National School LunchProgram, COVID-19 National School Lunch Program, Summer Food Service Program for Children, COVID-19Summer Food Service Program for ChildrenAssistance Listings Numbers: 10.553, 10.555, 10.559Compliance Requirement: Allowable Costs/ Cost PrinciplesAudit Findings: Material Weakness, Other MattersContact Person Responsible for Corrective Action: Julie Dodd, TreasurerContact Phone Number: 765-348-7550Views of Responsible Official: We concur with the finding of the auditorDescription of Corrective Action Plan:This was a one time occurrence attempting to correct a previous year oversight. Moving forward, noindirect costs will be charged or paid outside of the correct time period for the fiscal year.Anticipated Completion Date: Completed

View Audit 312304 Questioned Costs: $1

Finding 421489 (2022-003)

None 2022

Judson Independent School District

TX

Finding 2022-C-003 ? I-9?s for District EmployeesType of Finding ? Other Compliance Finding84.425U ESSER III GrantCriteria: The District should have properly completed form I-9s on file for all employees within the Federalrequired timeline for completion.Condition: Two employees out of a sample of e...

Finding 2022-C-003 ? I-9?s for District EmployeesType of Finding ? Other Compliance Finding84.425U ESSER III GrantCriteria: The District should have properly completed form I-9s on file for all employees within the Federalrequired timeline for completion.Condition: Two employees out of a sample of employees during the fiscal year in the ESSER III Grant did nothave I-9s completed within the Federal required timeline for properly completing the form.Cause: UnknownEffect: The District is not in compliance with federal laws requiring completed I-9s on file.Recommendation: The District should develop process and procedures to properly complete the I-9s within thefederal laws required timeline. Controls should be established to verify that the process was completed.District?s Response: The District will ensure that I-9?s is on file for all employees and annually due and audit ofnew employees.Responsible Person(s): Joseph Guidry, Assistant Superintendent of Human Resources.

View Audit 312303

Finding 421486 (2022-001)

Significant Deficiency 2022

Judson Independent School District

TX

Procurement, Suspension & Debarment Cash Management Reporting

Federal Award Findings and Questioned CostsFor the year ended June 30, 20222022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expenditu...

Federal Award Findings and Questioned CostsFor the year ended June 30, 20222022-C-001 ? Expenditures not reported in proper periodType of Finding ? NoncomplianceCFDA No. 84.425U ESSER III GrantCriteria: The District should have adequate processes and controls established for recognition of expendituresfor the fiscal year.Condition: The District recorded expenditures totaling $9,999 from the ESSER grant funds as of June 30, 2022.Cause: The District initiated the purchase order in March 2022; however, the supplier did not perform the deliveryof goods until July 2022.Effect: Noncompliance with grants seeking reimbursement of expenditures that were not for the reporting periodrequested.Recommendation: The District should develop a process for establishing the recognition of expenditures for thereporting period.District?s Response: The District will monitor all purchase requests at the end of the fiscal year to ensure theyare recorded in the correct year.Responsible Person(s): Michelle Haese, Accounts Payable Coordinator

View Audit 312303

Finding 421478 (2022-002)

None 2022

Judson Independent School District

TX

Finding 2022-C-002 - Semi-Annual Certifications for IDEA B EmployeesType of Finding ? Other Compliance FindingCFDA # 84.173 ? IDEA B GrantsCondition/Cause: Process was not in place to obtain written semi-annual certifications from employees fundedunder IDEA B grant funds.Criteria: IDEA B funded staf...

Finding 2022-C-002 - Semi-Annual Certifications for IDEA B EmployeesType of Finding ? Other Compliance FindingCFDA # 84.173 ? IDEA B GrantsCondition/Cause: Process was not in place to obtain written semi-annual certifications from employees fundedunder IDEA B grant funds.Criteria: IDEA B funded staff paid solely from IDEA B funds complete a Semi-Annual Certification twice a yearthat should be signed by both the employee and management that oversees the employees? job responsibilities.Context: The total number of employees funded by IDEA B funds during the fiscal year was 38. A sample testof payroll expenditures resulted in a total of 1 employee tested that did not have Semi-Annual Certifications onfile.Effect: Noncompliance with required documentation for all employees funded with IDEA B grant funds.Recommendation: We recommend Judson ISD management develop a policy and procedure to obtain and collectall semi-annual certifications for employees funded by IDEA B grants.District?s Response: The District will develop a checklist of employees paid from federal funds to ensure that allemployees have signed the semi- annual certifications.Responsible Person(s): Jodi Burton, Director of Federal Programs and Grants

View Audit 312303

Finding 421367 (2022-003)

Significant Deficiency 2022

Novant Health, Inc.

NC

Equipment & Real Property Management § 200.313

Management?s View and Corrective Action PlanThe following is Novant Health?s response to the audit of Federal programs in accordance with the Uniform Guidance for year ending December 31, 2022.2022-003: Evidence of physical inspection of equipment purchased with federal funds was not maintained ? Si...

Management?s View and Corrective Action PlanThe following is Novant Health?s response to the audit of Federal programs in accordance with the Uniform Guidance for year ending December 31, 2022.2022-003: Evidence of physical inspection of equipment purchased with federal funds was not maintained ? Significant deficiencyCluster: Not applicableFederal Granting Agency: Health Resources and Services Administration (?HRSA?)Award Name: COVID-19 National Bioterrorism Hospital Preparedness Program (?Bioterrorism Program?)Award #: N/AAssistance Listing #: 93.889Award Year: Fiscal year 2022Pass-through entity: North Carolina Healthcare Foundation; North Carolina Department of Health and Human Services ? Division of Health Service Regulation, Office of Emergency Medical ServicesPass-through award #: U3REP 200659; 42705; 44024Management understands the importance of inspection and maintenance of equipment purchased utilizing funding under this grant, as well as the requirement of a physical inventory and reconciliation to property records at least bi-annually. Novant Health receives a notification of award and contract from the North Carolina Office of Emergency Medical Services (NCOEMS), Healthcare Preparedness Program (HPP) that outlines a summary of the financial information, specific grant terms, scope of work, and inventory management requirements.Corrective Action Plan and Anticipated Completion DateNovant Health management?s corrective action plan includes:? Update internal inventory management system, iCams, with needed information required to meet applicable Federal requirements? Create a formal process to update the maintenance and inventory of assets that meet this requirement that can be appropriately carried out by both paid and volunteer staff.? Complete a full inventory of all equipment purchased with federal fundsNovant Health will determine and implement a best practice to properly capture the necessary information to meet the applicable Federal requirements by October 31, 2023. We will also have the inventory management system updated by March 31, 2024, with maintenance and inspection dates required for hard supplies and equipment purchased under this grant to meet applicable Federal requirements, as well as a full inventory of federally-funded equipment, completed on a rolling basis moving forward, by June 30, 2024.Additionally, the program manager will provide an email confirming completion of the above steps to the Grants Director and team.For follow-up questions and information, please contact Randy Brantley, Novant Health Grants Director at rlbrantley@novanthealth.org.Sincerely,Randy BrantleyGrants Directorrlbrantley@novanthealth.org

View Audit 312296

Finding 421364 (2022-002)

Significant Deficiency 2022

Novant Health, Inc.

NC

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking

Management?s View and Corrective Action PlanThe following is Novant Health?s response to the audit of Federal programs in accordance with the Uniform Guidance for year ending December 31, 2022.2022-002: Evidence of vendor suspension and debarment checks for vendors was not retained ? Significant def...

Management?s View and Corrective Action PlanThe following is Novant Health?s response to the audit of Federal programs in accordance with the Uniform Guidance for year ending December 31, 2022.2022-002: Evidence of vendor suspension and debarment checks for vendors was not retained ? Significant deficiencyCluster: Not applicableFederal Granting Agency: Health Resources and Services Administration (?HRSA?)Award Name: COVID-19 National Bioterrorism Hospital Preparedness Program (?Bioterrorism Program?)Assistance Listing #: 93.889Award Year: Fiscal year 2022Pass-through entity: N/AManagement understands the importance of ensuring that Novant Health does not enter into covered transactions using federal funds with vendors who have been suspended or debarred, in accordance with federal regulations. As part of the process for adding new vendors, Novant Health searches the SAM.gov website to confirm that the new vendor is not included on the Exclusions list. However, evidence of such checks, while completed, was not properly maintained.Corrective Action Plan and Anticipated Completion DateNovant Health management?s corrective action plan includes:? Maintain documentation of the completed SAM.gov checks for all new vendors to verify the appropriate checks have been conducted and any discrepancies appropriately resolved prior to being entered into the accounts payable system.? For purposes of ongoing suspension and debarment compliance for all vendors (existing and new), ensure a list of vendors paid in the previous month is sent to the Compliance department on a monthly basis to be re-screened on SAM.govNovant Health will implement the above processes beginning October 1, 2023, and will continue these processes on at least a monthly basis. This process will provide two separate confirmations ? that new vendors added do not exist on the Exclusions list of the website, and that existing vendors have not been added to that list since the initial vendor check.For follow-up questions and information, please contact Scott Whitaker, Novant Health Director of Disbursements at eswhitaker@novanthealth.org.Sincerely,E. Scott WhitakerDirector of Disbursementseswhitaker@novanthealth.org

View Audit 312296

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