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Corrective Action Plans

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Finding 36158 (2022-002)
Material Weakness 2022
Dekalb County Central United School District
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-po...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Steve Snider, CFO & Gina Buhr, Director of Business Operations Contact Phone Number: 260-920-1011 Views of Responsible Official: We adamantly disagree with the finding. The ?annual? reports in question were nothing more than a mid-point check on spending with the federal relief grants in the form of a jotform, which in and of itself, does not provide any good way to have an additional sign off. We already had controls in place for all of the spending occurring within these grants, so the proper controls were in place upstream from the jotform. Description of Corrective Action Plan: Jotform requests from the state are now entered with the data, printed out prior to submission, reviewed by a second party (if the CFO completes, the Director of Business Operations reviews and vice versa), then once the review is complete, the data is reentered and submitted. Anticipated Completion Date: We are starting this process in February with the Teacher Benefit jotform.
View Audit 25696
Finding 36155 (2022-004)
Material Weakness 2022
Dekalb County Central United School District
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2022-004 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We disagree with the finding. The entire premise of the cooperative agreement and appointing a lead education agency is to have someone providing the...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Steve Snider, CFO Contact Phone Number: 260-920-1011 Views of Responsible Official: We disagree with the finding. The entire premise of the cooperative agreement and appointing a lead education agency is to have someone providing the services and managing the grants for those districts who participate. Description of Corrective Action Plan: DeKalb County Central United School District will work with the Northeast Indiana Special Education Cooperative to implement the procedures detailed below. The Northeast Indiana Special Education Cooperative (NEISEC) Treasurer will reach out to member schools during the writing process of the IDEA 611 and 619 grants in order for each member school to submit their plans for their allocation of proportionate share money. NEISEC will provide the allocation amounts to each cooperative school. These submissions will include a proportionate share budget and include proportionate share staff names and any necessary information for the budget categories. The NEISEC Treasurer will then compile the proportionate share information and include on the grant submission. The LEA Treasurer will be given a copy of the grant application and budget upon approval of the grant. Any NEISEC employee being paid out of proportionate share grant funds for salary and benefits will be paid from the LEA?s financial software. The LEA Treasurer will keep a spreadsheet of employee proportionate share expenses and this spreadsheet will be updated monthly based on time and effort logs that are submitted by all cooperative schools to the LEA and NEISEC. Any employee utilizing proportionate share funds that is not an employee of NEISEC, but rather a direct employee of a member school, will be paid directly by that member school. Time and effort logs will still be submitted to the LEA and NEISEC Treasurers for these employees in order to generate a direct reimbursement from the grant fund to the member school. For any expenses for a category outside of salary and benefits, a member school will need to submit an invoice and proof of purchase for equipment, supplies, etc. to NEISEC and the LEA in order to be directly reimbursed for those proportionate share expenses. If the request was not in the initial grant budget, the member school must submit all relevant information to NEISEC in order for a grant modification to be completed. Per IDOE the grant modification must be approved first prior to purchasing the items. Time and effort logs as well as invoice and proof of payment must be sent to the LEA Treasurer in order to completed the grant reimbursement requests. At the end of the grant period, any school with remaining proportionate share money will be required to complete a waiver. As of this date (2/10/2023) the LEA (DeKalb County Eastern CSD) and NEISEC are still in communication with SBOA and IDOE to review the proportionate share plan and ensure all necessary requirements will be satisfied. Anticipated Completion Date: Changes discussed above will be implemented for the remainder of the FY23 grant period starting 07/01/2023.
View Audit 25696
Finding 36151 (2022-002)
Significant Deficiency 2022
Wesley Theological Seminary of the United Methodist Church
DC
Student Financial Aid Eligibility Matching / Level of Effort / Earmarking
2022-002 Eligibility ? Maintain good standing or satisfactory academic progress Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that students maintain a good sta...
2022-002 Eligibility ? Maintain good standing or satisfactory academic progress Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that students maintain a good standing or satisfactory academic progress in order to be eligible for Federal direct student loans per the OMB Compliance Supplement. Wesley acknowledges that before the outsourcing of our financial aid processing, there was a breakdown in the seminary following policies, procedures, and controls, which allowed this error. The Seminary will review all policies and procedures related to this control and develop ways to strengthen these controls. Wesley will also complete a review of all active federal loans for the fiscal year 2022 to identify if there are further processing errors allowing loans to students without maintaining good standing or satisfactory academic progress to be eligible for Federal direct student loans. Wesley management will also implement quarterly testing of randomly selected student loan transactions. The testing will include the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. The results of this testing will be reviewed by the CFO and maintained by Wesley?s management. Status as of November 2022 Wesley Theological Seminary outsourced our financial aid processing in January 2022. The error found was processed by our internal Financial Aid Director before the outsourcing of financial aid. Wesley has reviewed our policies and procedures related to this issue. We will add to the policies and procedures that the CFO will also approve all appeals approved by the Financial Aid Committee for lack of a student?s adequate satisfactory academic progress. The CFO?s approval will also be maintained with the appeal records of the Financial Aid Committee. We completed the review of all students who received Federal financial aid in the fiscal year 2022. There were no other students with inadequate satisfactory academic progress other than the one previously identified by BDO. Our outsourced financial aid processor will ensure the review of satisfactory academic progress prior to processing a loan, as required in our policies and procedures. To verify ongoing compliance of our outsourced financial aid processor with our financial aid policies, procedures, and controls, we are adding a requirement of quarterly random testing of students? records for the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. Wesley management has completed the fiscal year 2023 first quarter review of random students? transactions, and we did not find any errors. The testing results were reviewed by the CFO and maintained by Wesley?s management.
View Audit 25603
Finding 36150 (2022-001)
Material Weakness 2022
Wesley Theological Seminary of the United Methodist Church
DC
Questioned Costs Student Financial Aid Eligibility § 200.91
2022-001 Eligibility ? Aggregate Loan Limits for Subsidized and Unsubsidized Loans Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that the loans disbursed by th...
2022-001 Eligibility ? Aggregate Loan Limits for Subsidized and Unsubsidized Loans Contact: Jeffrey C. Straits Title: Chief Financial Officer Phone Number: (202)885-8684 Anticipated Completion Date- Done Corrective Action Wesley Theological Seminary will ensure that the loans disbursed by the Institution are within the loan limits prescribed in the OMB Compliance Supplement. Wesley acknowledges that before outsourcing our financial aid processing, there was a breakdown in the Seminary following policies, procedures, and controls within financial aid, which allowed these errors. The Seminary will review all policies and procedures related to this control. We will also complete a review of all active federal loans for the fiscal year 2022 to identify if there are further processing errors allowing loans above the aggregate loan limits. Wesley management will also implement quarterly testing of randomly selected student loan transactions. The testing will include the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. The results of this testing will be reviewed by the CFO and maintained by Wesley?s management. Status as of November 2022 Wesley Theological Seminary outsourced our financial aid processing in January 2022. Wesley will ensure the work prepared by outsourced personnel is reviewed properly and such review is documented properly. All of the errors found were processed by our internal Financial Aid Director before the outsourcing of financial aid processing. We completed the review of all students who received Federal financial aid in the fiscal year 2022. There were seven students with awards over the aggregate maximum (including those previously identified by BDO). The total amount awarded over the per-person aggregate limit was $79,159. Our outsourced financial aid processor will ensure the review of total student debt prior to processing a loan, as required in our policies and procedures. Wesley management has reviewed our policies and procedures related to this issue. To verify ongoing compliance of our outsourced financial aid processor with our financial aid policies, procedures, and controls, we are adding a requirement of quarterly random testing of students? records for the verification of eligibility for aggregate loan totals, good standing, and satisfactory academic progress. Wesley management has completed the fiscal year 2023 first quarter review of random students? transactions, and we did not find any errors. The testing results were reviewed by the CFO and maintained by Wesley?s management.
View Audit 25603 Questioned Costs: $1
Finding 36144 (2022-004)
Significant Deficiency 2022
William Jewell College
MO
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
Personnel Responsible for Corrective Action: Daniel Holt, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The College will properly impleme...
Personnel Responsible for Corrective Action: Daniel Holt, Chief Financial Officer Anticipated Completion Date: June 30, 2023 Corrective Action Plan: The College will properly implement the February 2022 Information Security Plan and maintain effective internal controls, perform risk assessments, establish safeguards and document identified risks. The information technology office and security committee will ensure all activities are performed per institutional policy and generate reports for the institutional compliance committee and CFO for presentation to management.
View Audit 25565
Finding 36140 (2022-009)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303
DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissio...
DPH agrees with the finding and recommendation. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.
View Audit 35126
Finding 36139 (2022-003)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submissi...
DPH agrees with the finding and recommendation. DPH will continue to monitor subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports to document the submission date.
View Audit 35126
Finding 36137 (2022-005)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring § 200.1 § 200.332 § 200.414
The County agrees with the finding and recommendation. On September 12, 2022, the County issued the ?Notice of Federal Subaward Information Template and Subrecipient Monitoring? memo, which provided departments with a template to communicate the 14 subrecipient reporting requirements from 2 CFR ?200...
The County agrees with the finding and recommendation. On September 12, 2022, the County issued the ?Notice of Federal Subaward Information Template and Subrecipient Monitoring? memo, which provided departments with a template to communicate the 14 subrecipient reporting requirements from 2 CFR ?200.332(a) to their subrecipients at the time of the subaward. The memo also reminded departments to provide all the required elements from 2 CFR ?200.332(a) to existing CRF subrecipients that were not initially provided all the requirements. In addition, the memo reminded departments that subrecipient agreements must include detailed expectations for periodic reporting and timing of reporting submission. On January 12, 2023, the County issued the ?CARES and ARP Act Funds Subrecipient Monitoring? memo, which reminded departments that subrecipient agreements must include data encryption requirements. The memo also reminded departments that existing subrecipient agreements without data encryption requirements will need to be amended by departments. In May 2023, during the Single Audit Kick-off annual meeting, the County will include the issued ?Notice of Federal Subaward Information Template? on the presentation slides and remind departments that the template should be used to communicate the 14 subrecipient reporting requirements. The County will also reiterate that departments need to maintain documentation that the template was provided to subrecipients at the time of the subaward and existing subrecipients that were not initially provided all the subaward requirements.
View Audit 35126
Finding 36131 (2022-006)
Material Weakness 2022
County of Los Angeles
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
This is a repeat finding of 2021-001. Public Works (PW) agrees with the finding and recommendation. Effective August 1, 2022, PW implemented corrective actions to 1) include a debarment contract clause of condition to the covered transaction with that person or vendor, 2) Divisions are responsible t...
This is a repeat finding of 2021-001. Public Works (PW) agrees with the finding and recommendation. Effective August 1, 2022, PW implemented corrective actions to 1) include a debarment contract clause of condition to the covered transaction with that person or vendor, 2) Divisions are responsible to check the vendor debarment status on System for Award Management (SAM) prior to entering into a contract and maintain documentation of that verification, or 3) collect a debarment certification from that person or vendor. Also, PW has revised the Purchase Request (PR) form used by PW end users to purchase most materials, supplies, and services by adding a field to identify projects/requests funded with federal grants. All PW end users must complete the PR form, including the federal funding information, prior to issuance of a purchase order. By May 31, 2023, PW will similarly revise its rental equipment request form, which is used in lieu of the general PR form noted above. Additionally, we requested that Internal Services Department (ISD) revise the debarment language on their contract solicitations to identify any contractors who may be debarred or suspended.
View Audit 35126
Finding 36130 (2022-003)
Significant Deficiency 2022
Vermilion County
IL
Questioned Costs Allowable Costs / Cost Principles § 200.303
2022-003 Errors in Support Summarizing/Reconciling Allowable Costs in Reporting and No Formal Documentation of Review of Reports Recommendation: We recommend the County review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs Explanation of...
2022-003 Errors in Support Summarizing/Reconciling Allowable Costs in Reporting and No Formal Documentation of Review of Reports Recommendation: We recommend the County review its procedures relative to allocating costs and reviewing support provided for reporting to Federal programs Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will keep reporting records for detailed documentation of expenses, along with quarterly filing reports to ensure balancing of all Federal Reporting to New World Name(s) of the contact person(s) responsible for corrective action: Larry Baughn, Board Chairman Planned completion date for corrective action plan: Quarterly Reporting ending March 31, 2023.
View Audit 33604 Questioned Costs: $1
Finding 36129 (2022-002)
Significant Deficiency 2022
Vermilion County
IL
Procurement, Suspension & Debarment
2022-002 Suspension and Debarment Procedures Not Completed Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Explanation of disagreement with audit finding: There is no disagr...
2022-002 Suspension and Debarment Procedures Not Completed Recommendation: We recommend following the requirements for suspension and debarment per the Uniform Guidance, including the date performed and retain required documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has updated the process for their procurement policy to ensure compliance with Unifor Grant Guidance. Name(s) of the contact person(s) responsible for corrective action: Larry Baughn, Board Chairman Planned completion date for corrective action plan: November 30, 2022
View Audit 33604
Finding 36124 (2022-004)
Significant Deficiency 2022
Gloversville Enlarged School District
NY
School Nutrition Programs Procurement, Suspension & Debarment Eligibility § 200.213 § 200.318
Recommendation: We recommend the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Action taken: The district en...
Recommendation: We recommend the District review the requirements of 2 CFR Section 200.213 and ensure that a review of the eligibility of potential vendors to participate in Federal assistance programs or activities is performed prior to disbursing funds to the vendor. Action taken: The district entered into a shared services agreement with Capital Region BOCES in March of 2022 for management of the School Nutrition program. It was assumed that this was a procedure they followed; however, documentation was not provided and the external auditors included it as a finding. Todd Barker is the new School Nutrition Director with BOCES and he will provide documentation to the district that due diligence has been done to meet this requirement. Anticipated completion date: 11/1/2022
View Audit 31636
Finding 36119 (2022-003)
Material Weakness 2022
Gloversville Enlarged School District
NY
Questioned Costs Allowable Costs / Cost Principles § 200.405
Recommendation: We recommend that the District implement procedures to review that expenditures claimed under the program are allowable and are not already claimed. Action taken: Cathy Meher, treasurer, reviewed this with the external auditors and those questioned costs had not been claimed for rei...
Recommendation: We recommend that the District implement procedures to review that expenditures claimed under the program are allowable and are not already claimed. Action taken: Cathy Meher, treasurer, reviewed this with the external auditors and those questioned costs had not been claimed for reimbursement and will be reviewed prior to submission to Grants Finance for reimbursement. Dr. Christopher Wojeski, Assistant Superintendent, will also review the expenditures to ensure they are allowable costs. With the addition of a new staff member in the Business Office, this will be addressed and corrected immediately. Anticipated completion date: 11/1/22
View Audit 31636 Questioned Costs: $1
Mount Mercy University
IA
Questioned Costs
Identifying Number: 2022-003 Finding: The University improperly discharged a student's debt who did not meet the guidelines of their debt discharge policy. Corrective Actions Taken or Planned: The procedures surrounding the spending of CARES Act funding, including the discharge of student debt,...
Identifying Number: 2022-003 Finding: The University improperly discharged a student's debt who did not meet the guidelines of their debt discharge policy. Corrective Actions Taken or Planned: The procedures surrounding the spending of CARES Act funding, including the discharge of student debt, were established in 2021-2022 and were outside of the normal scope of business. These funds have been exhausted. If additional funding becomes available and student debt is again eligible for discharge, Mount Mercy will add a second layer of detailed review to ensure each student is properly discharged per the guidelines established. Persons Responsible and Completion Date: Brittney Burmahl, Controller, and Anne Gillespie, Vice President for Business & Finance, October 31, 2022
View Audit 31077 Questioned Costs: $1
Mount Mercy University
IA
Questioned Costs Eligibility
Identifying Number: 2022-001 Finding: A student was improperly awarded and disbursed a TEACH grant. Corrective Actions Taken or Planned: In April 2021, Financial Aid Staff collected TEACH Grant counseling for two academic years (20-21 and 21-22) at the same time and awarded the grant for both a...
Identifying Number: 2022-001 Finding: A student was improperly awarded and disbursed a TEACH grant. Corrective Actions Taken or Planned: In April 2021, Financial Aid Staff collected TEACH Grant counseling for two academic years (20-21 and 21-22) at the same time and awarded the grant for both academic years based on the GPA as of that date. The student was eligible for 20-21, but at the end of the 20-21 academic year, their GPA had dropped below the 3.25 requirement, making them ineligible for the grant in 21-22. The Financial Aid Staff did not double check the GPA after 20-21. The TEACH Grant was refunded to the Department on 6/30/22. An additional step was added to our manual that requires all TEACH Grants set up prior to the first origination will be double-checked to verify eligibility. Persons Responsible and Completion Date: Mark Freed, Director of Financial Aid, June 30, 2022
View Audit 31077 Questioned Costs: $1
Mount Mercy University
IA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Identifying Number: 2022-002 Finding: Students were never awarded and disbursed FDL funds and under awarded an disbursed FSEOG funds. Corrective Actions Taken or Planned: Students identified were awarded aid to cover the error on 6/30/22. All student enrollment is checked at the start of the t...
Identifying Number: 2022-002 Finding: Students were never awarded and disbursed FDL funds and under awarded an disbursed FSEOG funds. Corrective Actions Taken or Planned: Students identified were awarded aid to cover the error on 6/30/22. All student enrollment is checked at the start of the term; however, our modular students are allowed to make schedule changes throughout the semester. A report has been generated to review enrollment changes weekly to properly update any necessary aid changes. Persons Responsible and Completion Date: Mark Freed, Director of Financial Aid, June 30, 2022
View Audit 31077 Questioned Costs: $1
Waubonsee Community College District 516
IL
Reporting Internal Control / Segregation of Duties
2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College fa...
2022-002 HEERF Reporting - Higher Education Relief Funds Assistance Listing Number 84.425E, 84.425F, 84.425C, Grant Period - Year Ended June 30, 2022 Condition Found The College failed to post public records for the March 31, 2022 student quarterly reporting period in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan As of June 16, 2022, student grant disclosure for the March 31 quarterly reporting period for the second allocation of HEERF student grants has been posted as public records on www.waubonsee.edu website. Responsible Person for Corrective Action Plan Dr. Stacey Randall, Executive Dean for Institutional Effectiveness and Title V Project Director, is the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of June 16, 2022, all phases of the Corrective Action Plan were implemented.
View Audit 31075
Waubonsee Community College District 516
IL
Questioned Costs Student Financial Aid Internal Control / Segregation of Duties
2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During...
2022-001 Federal Work Study - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended June 30, 2022 Condition Found During our Federal Work Study testing, we selected eleven students and noted that one student was paid for hours they did not work. The College did not review federal work-study hours worked against class hours scheduled and timesheets to ensure the student was not working during a scheduled class and that they were paid for the correct number of hours. We consider this condition to be an instance of non-compliance to the Activities Allowed or Unallowed compliance requirement. Corrective Action Plan In addition to direct counseling with the supervisor and student workers partied to this practice, the Financial Aid and Human Resources offices implemented several steps to stress the supervisor?s responsibility for timesheet validation. The changes went into effect on August 5, 2022. The steps included: 1. Reviewed the Student Worker Employee Handbook and Student Worker Supervisor Handbooks to confirm that language exists addressing that students should not work during scheduled class time, and supervisors are responsible for reviewing timesheets before approval submission. 2. All Supervisors are now required to review and sign off on the Supervisor Student Worker Handbook annually. Human Resources will audit for compliance quarterly. 3. At the start of each new academic year, Financial Aid and Human Resources will host a ?Hiring a Student Worker Information? session for all supervisors. This year the session took place on September 1, 2022. This session stress timesheet reviews, among many other responsibilities. Responsible Person for Corrective Action Plan Mary Greenwood, Director of Student Financial Aid Services, will be the person responsible for this Corrective Action Plan. Implementation Date of Corrective Action Plan As of August 5, 2022, all phases of the Corrective Action Plan were implemented.
View Audit 31075 Questioned Costs: $1
Finding 36112 (2022-006)
Material Weakness 2022
Oak Park Elementary School District 97
IL
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 r...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 006 Condition: The District claimed $421,462 of expenditures related to HVAC improvements on their March 31, 2022 reimbursement claim submitted to the Illinois State Board of Education, however these expenditures were not paid by the District until October 2022. Plan: The District will implement additional procedures for review and approval of reimbursement claims prior to submission to ensure that expenditures are claimed within a reasonable period of time in relation to when a reimbursement claim is submitted. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Finding 36102 (2022-005)
Significant Deficiency 2022
Oak Park Elementary School District 97
IL
Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable depa...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 005 Condition: The Food Service Director reviewed invoices and providing them directly to the accounts payable department for processing. The District's internal control procedures require invoices to be routed to the Senior Director of Finance for review and approval. Plan: The Food Service Director will provide all invoices for review and approval to the Senior Director of Finance by scanning these invoices and importing them into the Districts accounting software system and properly route these invoices for review and approval in the system. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Finding 36101 (2022-004)
Material Weakness 2022
Oak Park Elementary School District 97
IL
Procurement, Suspension & Debarment § 200.320 § 200.516
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 004 Condition: The District procured $125,877 in goods from a vendor and did not comply with their internal procure...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 004 Condition: The District procured $125,877 in goods from a vendor and did not comply with their internal procurement policy. Plan: The Senior Director of Finance will work with the Food Service Coordinator to review vendor contracts and solicit bids from multiple vendors to ensure compliance with the District?s internal procurement policy and federal requirements. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Finding 36100 (2022-003)
Significant Deficiency 2022
Oak Park Elementary School District 97
IL
School Nutrition Programs Internal Control / Segregation of Duties Cash Management
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these su...
Oak Park Elementary School District 97 06-016-0970-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022 - 003 Condition: The Food Service Coordinator, prepares and submits monthly reimbursement claims to ISBE and these submissions are not reviewed or approved by anyone else. Plan: The Senior Director of Finance will review monthly reimbursement claims that are prepared by the Food Service Coordinator to ensure that amounts agree to supporting documentation prior to submission. Anticipated Date of Completion: 6/30/2023 Name of Contact Person: Patrick King, Senior Director of Finance
View Audit 30957
Greenville Public Schools
MI
School Nutrition Programs
CORRECTIVE ACTION PLAN November 11, 2022 Michigan Department of Education Lansing, Ml Greenville Public Schools is in agreement with the findings identified and respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. 2022-003 The cash balance in the District's...
CORRECTIVE ACTION PLAN November 11, 2022 Michigan Department of Education Lansing, Ml Greenville Public Schools is in agreement with the findings identified and respectfully submits the following Corrective Action Plan for the year ended June 30, 2022. 2022-003 The cash balance in the District's food service fund exceeded the allowable 3 month expenditure amount as of June 30, 2022. The district employee responsible for this area is Matt Andres, Director of Finance. There was a change of leadership in the Finance department at the end of September, 2022. The food service fund balance had not been properly communicated to department leadership, resulting in a surplus of funds. Implementation and Monitoring The District has identified deficiencies in our current processes. A plan has been initiated between the Director of Finance and the Director of Food Service to spend our fund balance within the allowable guidelines during the 2022-2023 fiscal year. If the Michigan Department of Education has any questions regarding this plan, please contact Matt Andres at 616-225-1025?or matt.andres@gpsjackets.org Matt Andres Director of Finance
View Audit 36133
Skokie School District 73.5
IL
Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
Management will reinforce procedures to ensure all grant reports are submitted by the required due date.
View Audit 33108
Finding 36089 (2022-004)
Material Weakness 2022
Central Noble Community School Corporation
IN
Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The Business Manager was unaware of the requirements under the Davis Bacon Act until 45 days after this...
Contact Person Responsible for Corrective Action: Tyler C. Osenbaugh Contact Phone Number: 260-336-0217 Views of Responsible Official: Agree with the finding Description of Corrective Action Plan: The Business Manager was unaware of the requirements under the Davis Bacon Act until 45 days after this expenditure occurred. Training attended on 3 JUN 2021 and 10 JUN 2021 on EDGAR/UGG and CARES/CRRSA Funding made the provisions clear. The Superintendent was informed of these provisions and that our previous project had violated provisions under the Davis Bacon Act. Future expenditures of federal funds for projects will be reviewed by the Business Manager and Superintendent to ensure all provisions are followed. Anticipated Completion Date: March 2023
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