Corrective Action Plans

Finding 47695 (2022-016)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring § 200.332

2022-016 ? Subrecipient Monitoring (Significant Deficiency) Department of Defense AL Number: 97.036 Program Title: Disaster Grants ? Public Assistance Direct Award from: Federal Emergency Management Agency (FEMA) Condition The requirement to evaluate each subrecipients? risk of noncomplianc...

2022-016 ? Subrecipient Monitoring (Significant Deficiency) Department of Defense AL Number: 97.036 Program Title: Disaster Grants ? Public Assistance Direct Award from: Federal Emergency Management Agency (FEMA) Condition The requirement to evaluate each subrecipients? risk of noncompliance was not being conducted during the audit timeframe of the awards that were audited. There was internal miscommunication as to who in the Hawaii Emergency Management Agency (HIEMA) is responsible for performing the risk assessments. Current Status of Corrective Action Plan Concur. HIEMA has implemented a Risk Assessment Policy to ensure the assessments are completed at the beginning of the grant process and conducted annually to ensure continued compliance with all grant requirements. Resilience and the Grants teams will continue to work together to ensure this process is adhered to. Person Responsible Brian Fisher ? Hawaii Emergency Management Agency ? Disaster Assistance Project Manager Lauren Mark ? Hawaii Emergency Management Agency ? Grants Program Manager Anticipated Date of Completion The Risk Assessment Policy was implemented on February 8, 2023 and outlines steps to be taken by all Grants Team members and Resilience Branch Point of Contacts to ensure compliance.

View Audit 40897

Finding 47694 (2022-013)

Material Weakness 2022

State of Hawaii, Department of Accounting and General Services

HI

Reporting Subrecipient Monitoring

2022-013 ? Reporting (Material Weakness) Governor?s Office care of State Department of Budget and Finance AL Number: 84.425C Program Title: COVID 19 ? Education Stabilization Fund Direct Award from: U.S. Department of Education Condition A prime recipient of a Federal award is required to fi...

2022-013 ? Reporting (Material Weakness) Governor?s Office care of State Department of Budget and Finance AL Number: 84.425C Program Title: COVID 19 ? Education Stabilization Fund Direct Award from: U.S. Department of Education Condition A prime recipient of a Federal award is required to file a Federal Funding Accountability and Transparency Act (FFATA) report to the FFATA Subaward Reporting System (FSRS) by a specific period for any award to a subrecipient greater than or equal to $30,000. The State awarded Governor?s Emergency Education Relief Fund (GEER) I and II funds to the Research Corporation of the University of Hawaii (RCUH). At the time of award, RCUH was improperly designated as a subrecipient rather than a grants management contractor. RCUH?s role was to disburse GEER funds in the form of innovation grants to various public/private schools and non profit organizations. Innovation grants were awarded to 31 organizations. B&F did not file FFATA reports for the recipients of the 31 innovation grants. B&F did file a FFATA report for RCUH. Subsequently, the U.S. Department of Education (US DOE) provided additional guidance to B&F and suggested that the FFATA reports be amended to remove RCUH as a subrecipient and for B&F to submit a FFATA report to FSRS for the organizations that received innovation grants. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with all grant requirements, including compliance with 2 CFR Part 200 for the determination of subrecipients and FFATA reporting requirements. In addition, B&F will work with U.S. DOE to take appropriate action to address the lack of FFATA reports for the recipients of GEER innovation grants. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 47693 (2022-015)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring

2022-015 ? Special Tests and Provisions (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 84.425C Program Title: COVID 19 ? Education Stabilization Fund Direct Award from: U.S. Department of Education Condition A local education agency that ...

2022-015 ? Special Tests and Provisions (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 84.425C Program Title: COVID 19 ? Education Stabilization Fund Direct Award from: U.S. Department of Education Condition A local education agency that receives funds under the Governor?s Emergency Education Relief (GEER I) Fund program must provide equitable services to students and teachers in private schools. During the audit, B&F was unable to locate documentation to verify that timely consultation with private school officials occurred. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel maintain evidence of compliance with all grant requirements. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 47692 (2022-014)

Material Weakness 2022

State of Hawaii, Department of Accounting and General Services

HI

Subrecipient Monitoring § 200.332

2022-014 ? Subrecipient Monitoring (Material Weakness) Governor?s Office care of State Department of Budget and Finance AL Number: 84.425C Program Title: COVID 19 ? Education Stabilization Fund Direct Award from: U.S. Department of Education Condition 2 CFR Section 200.332(a) requires a pass...

2022-014 ? Subrecipient Monitoring (Material Weakness) Governor?s Office care of State Department of Budget and Finance AL Number: 84.425C Program Title: COVID 19 ? Education Stabilization Fund Direct Award from: U.S. Department of Education Condition 2 CFR Section 200.332(a) requires a pass-through entity to ensure that every subaward is clearly identified to the subrecipient as a subaward and provide specific Federal award information to subrecipients at the time of the subaward. 2 CFR Section 200.332(b) requires a pass-through entity to evaluate each subrecipient?s risk of noncompliance for purposes of determining the appropriate subrecipient monitoring related to the subaward. Due to the improper determination of the Research Corporation of the University of Hawai`i as a subrecipient rather than a grants contractor, State program management did not ensure Federal award information was included in the subawards to the entities ultimately determined to be first tier subrecipients. Current Status of Corrective Action Plan Concur. B&F will ensure that program personnel are familiar with all grant requirements including compliance with 2 CFR Section 200.332 (a) and (b) which requires the reporting of specific Federal award information to subrecipients and performing an evaluation of each subrecipient?s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 47686 (2022-002)

Significant Deficiency 2022

Fulton County Board of Education

GA

Reporting Internal Control / Segregation of Duties

Correction Action Plan: Fulton County Schools will put into place the following: 1. Training will be provided to all data clerks and registrars regarding procedures for student withdrawals. 2. Training will also be provided to start-up charter school administrative staff regarding the procedures ...

Correction Action Plan: Fulton County Schools will put into place the following: 1. Training will be provided to all data clerks and registrars regarding procedures for student withdrawals. 2. Training will also be provided to start-up charter school administrative staff regarding the procedures for student withdrawals. 3. Support and technical personnel will be provided to school that have not followed school system procedures regarding student withdrawals. Name of the Contact Person Responsible for the Corrective Action Plan: Catherine D. Harper, Director of Federal Programs Anticipated Completion Date: January 1, 2023

View Audit 47911

Finding 47683 (2022-002)

Significant Deficiency 2022

Cankdeska Cikana Community College

ND

Procurement, Suspension & Debarment

2022-002 Contact Person Chelly Merkel-Veer Planned Corrective Action We will update our procurement policy and implement recommendations immediately. Planned Completion Date Immediately

View Audit 46773

Finding 47681 (2022-002)

Significant Deficiency 2022

Wittenberg University

OH

Reporting Internal Control / Segregation of Duties

Identifying Number: 2022-002 Finding: The University did not publish the reporting requirements set forth by the DOE for HEERF funds in a timely manner to report on how the institution used its HEERF funds. Corrective Action Taken or Planned: Wittenberg University submitted the required HEERF fu...

Identifying Number: 2022-002 Finding: The University did not publish the reporting requirements set forth by the DOE for HEERF funds in a timely manner to report on how the institution used its HEERF funds. Corrective Action Taken or Planned: Wittenberg University submitted the required HEERF funds reports in a timely manner through the Education Stabilization Fund (USDOE) website which was originally submitted on May 13, 2022 and successfully completed on July 27, 2022; however, the Business Office, responsible for this reporting, neglected to publish the reports on the University's website for public viewing as required by annual reporting regulations. The institution will be placing all finalized reports on the University website for public viewing and all reports will be reviewed and approved by the Vice President for Finance & Administration prior to being placed on the University's website. Completed Date: Fiscal year 2023

View Audit 46772

Finding 47679 (2022-001)

Significant Deficiency 2022

Wittenberg University

OH

Student Financial Aid Matching / Level of Effort / Earmarking

Identifying Number: 2022-001 Finding: During the course of testing, the University incorrectly calculated Pell grant on one student from a sample of 40, incorrectly calculated a Title IV refund on one student from a sample of 2, and did not complete a Title IV refund within 14 days on one student ...

Identifying Number: 2022-001 Finding: During the course of testing, the University incorrectly calculated Pell grant on one student from a sample of 40, incorrectly calculated a Title IV refund on one student from a sample of 2, and did not complete a Title IV refund within 14 days on one student from a sample of 25. Corrective Action Taken or Planned: Wittenberg University's Office of Financial Aid has seen changes in staffing over the last two years with new employees having limited experience regarding student financial aid federal, state and institutional regulations. These changes have caused delays and misunderstandings related to Pell grant calculations and Title IV refund calculations. As of November 2021, one part-time financial aid employee was hired and in December 2021, the other open position (full-time status) was filled. With new employees being continuously trained and developed on federal, state and institutional guidelines, the Director of Financial Aid, or their designee, will review all calculations performed by employees moving forward. The institution will also implement reporting tools to ensure Pell, Title IV refunds, and other calculations are correct based on federal, state and institutional guidelines. Wittenberg University's Office of Student Accounts has also seen changes in staffing over the last two years with new employees having limited experience regarding accounts receivables and Title IV regulations. These changes have caused misunderstandings around Title IV refunds. The Office will implement new reporting tools where all credit balances on students' accounts will be reviewed and, if applicable, refunded at least once per week. The weekly reports and refunds will be monitored and reviewed by the Controller, or their designee, per week in consultation with the Office of Student Accounts. Completed Date: Fiscal year 2023

View Audit 46772

Finding 47677 (2022-003)

Significant Deficiency 2022

Brooklyn Unit School District No. 188

IL

Reporting Internal Control / Segregation of Duties

Condition: We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Mana...

Condition: We noted that 7 out of 11 quarterly expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly reports on time in the future. Anticipated Date of Completion: June 30, 2023

View Audit 44498

Finding 47676 (2022-003)

None 2022

Network Housing 90, Inc.

OH

HUD Housing Programs Reporting

Finding Number: 2022-003 Condition: During 2021, the Organization deposited $491 of the required $2,491 due to the residual receipts account 119 days after year-end, which was not within the required 90 days per the FRAG Guide. Additionally, the underfunded balance of $2,000 has not been deposited i...

Finding Number: 2022-003 Condition: During 2021, the Organization deposited $491 of the required $2,491 due to the residual receipts account 119 days after year-end, which was not within the required 90 days per the FRAG Guide. Additionally, the underfunded balance of $2,000 has not been deposited into the account as of December 31, 2022. Planned Corrective Action: Management agrees with the finding and recommendation as reported. The remaining under funded amount is expected to be made during the year ended 2023. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 41635

Finding 47675 (2022-002)

Significant Deficiency 2022

Network Housing 90, Inc.

OH

HUD Housing Programs Internal Control / Segregation of Duties Reporting

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits ...

Finding Number: 2022-002 Condition: The Organization failed to make the required reserve for replacements deposits in the current fiscal year. Planned Corrective Action: Management agrees with the finding as reported. Management has instituted procedural changes to ensure that all required deposits are made monthly. Additionally, management has taken steps to deposit all delinquent deposits. Contact person responsible for corrective action: Paul Anderson, CFO Anticipated Completion Date: 12/31/2023

View Audit 41635

Finding 47674 (2022-009)

Significant Deficiency 2022

City of Amsterdam, New York

NY

Procurement, Suspension & Debarment

2022-009 - Coronavirus State and Local Fiscal Recovery Fund The City Engineer's Office has confirmed that they complete a timely debarment check for all low bidders. They have determined that the appropriate document to record that a check was made for debarment would be the Recommendation to Award...

2022-009 - Coronavirus State and Local Fiscal Recovery Fund The City Engineer's Office has confirmed that they complete a timely debarment check for all low bidders. They have determined that the appropriate document to record that a check was made for debarment would be the Recommendation to Award. This is generally a letter from a consulting engineer OR a memo from the City Engineer to the common council that states that the lowest responsible bidder is ?XXX? and that their bid has been carefully reviewed. Wording will be added to these documents effective immediately that specifically states that a debarment check was completed. The City Engineer's Office believes it is unnecessary to add this wording to bid documents because there would be no ?apparent low bidder ?at that point in the process.

View Audit 53246

Finding 47673 (2022-008)

Significant Deficiency 2022

City of Amsterdam, New York

NY

Reporting Internal Control / Segregation of Duties

2022-008 - Coronavirus State and Local Fiscal Recovery Fund The City will ensure that all reported federal and state grant information, along with supporting documentation and approvals, will be reviewed by both the controller (or deputy controller) and appropriate project coordinator or department...

2022-008 - Coronavirus State and Local Fiscal Recovery Fund The City will ensure that all reported federal and state grant information, along with supporting documentation and approvals, will be reviewed by both the controller (or deputy controller) and appropriate project coordinator or department head to ensure accuracy of all grant expenditure information in the future.

View Audit 53246

Finding 47672 (2022-001)

None 2022

West Ohio Food Bank

OH

Questioned Costs Eligibility

Name of Contact Person: Ginger Loscavo, Program Specialist Corrective Action: Eligibility requirements regarding the Commodity Supplemental Food program (CSFP) are recognized by West Ohio Food Bank (WOFB) and WOFB continues making internal controls a top priority in the program?s operation. There ...

Name of Contact Person: Ginger Loscavo, Program Specialist Corrective Action: Eligibility requirements regarding the Commodity Supplemental Food program (CSFP) are recognized by West Ohio Food Bank (WOFB) and WOFB continues making internal controls a top priority in the program?s operation. There are currently more than 1,475 applications processed through WOFB and 40 site locations for CSFP. During the auditing process, there were 6 participants who did not sign the signature sheet to receive their box. They had a proxy sign and received the box for them that was not listed on their application as being a proxy eligible to do this. It was discovered for four of the participants that the pantry site administrator, who distributes the boxes monthly, signed for the participant because of a misunderstanding they had assuming they were automatically considered a proxy for those receiving boxes from their location. The remaining two participant?s boxes were signed for by another program participant who received her monthly box along with boxes for 2 other participants who were unable to get their box on their own because of not having transportation. The site administrator made an error allowing this person to sign for the boxes as that person was not listed as a proxy. Additional testing discovered 2 participants out of 25 were not eligible at the time of the distribution based on an invalid or expired application on file. One of the applications had the client put his annual income in the income field of the application but marked he received this monthly instead of annually. The other participant had an application that was not dated properly but was processed allowing him to receive a box. Effective January 1, 2023, WOFB will conduct a refresher course for all program sites and site administrators reviewing eligibility and program requirements for CSFP. The Program Specialist will oversee these training sessions. Any new sites that may develop throughout the year will be trained on all rules, regulations, and eligibility for the program. All new site staff and/or volunteers will be trained annually. Every six months, the Program Specialist will audit signature sheets from all site locations and make any necessary adjustments. This will be an ongoing corrective action plan throughout the existence of CSFP at WOFB. The process will be overseen by the Chief Operations Officer. In addition, all applications will be reviewed thoroughly ensuring the correct income field is marked by the applicant that coordinates with their stated income and dates will be reviewed on each application ensuring the client is eligible and using the correct annual application. The Program Specialist will review at least 10% of the applications currently on file each month. These will also be reviewed by the Chief Operations Officer to check for accuracy. Proposed Completion Date: WOFB?s fiscal year begins July 1 each year. The Program Specialist will conduct training with all program sites by October 30th of the current year. As new sites, staff and/or volunteers distribute food boxes for CSFP, training will be conducted before their first distribution. This process will be ongoing. Beginning January 1, 2023, the Program Specialist will begin reviewing 10% of CSFP applications monthly with the Chief Operations Officer doing a 2nd check and periodically spot-checking applications for the program. This will be ongoing.

View Audit 52669 Questioned Costs: $1

Finding 47670 (2022-001)

Significant Deficiency 2022

Walter Knox Memorial Hospital Doing Business As Valor Health

ID

Procurement, Suspension & Debarment Material Weakness Significant Deficiency

2022-001 Policies and Procedures for Federal Awards Corrective action planned: Create a written policy and procedure on the tracking and usage of federal awards and have it uploaded into our policy and procedure software. Anticipated completion date: February 28th, 2023 Contact person responsible ...

2022-001 Policies and Procedures for Federal Awards Corrective action planned: Create a written policy and procedure on the tracking and usage of federal awards and have it uploaded into our policy and procedure software. Anticipated completion date: February 28th, 2023 Contact person responsible for corrective action: Corey Furin, CFO

View Audit 52667

Finding 47667 (2022-002)

Significant Deficiency 2022

Housing Authority of Skagit County

WA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that a utility allowance review is performed annually. If waivers are requested, we recommend the Authority ensures the requested waivers are approved to ensure c...

2022-002 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that a utility allowance review is performed annually. If waivers are requested, we recommend the Authority ensures the requested waivers are approved to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: If HUD waivers are available and applied for, the Section 8 Program Manager will confirm approval of the waiver before implementing the requested waiver. The waiver approval will be reviewed by the Section 8 Program Manager and co-signed by another manager at HASC. Name(s) of the contact person(s) responsible for corrective action: Cathy Kerr Planned completion date for corrective action plan: July 11, 2023

View Audit 52922

Finding 47666 (2022-001)

Significant Deficiency 2022

Housing Authority of Skagit County

WA

Questioned Costs HUD Housing Programs Significant Deficiency

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that required HQS and QC inspections are completed timely. We recommend the Authority implements controls to ensure abatement is timely for units that do not corr...

2022-001 Housing Voucher Cluster ? Assistance Listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that required HQS and QC inspections are completed timely. We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HQS Inspections-The Housing Authority of Skagit County (HASC) experienced HQS Inspector turnover during the COVID-19 pandemic. Since the pandemic, HASC hired a new HQS Inspector who has attended and completed HQS Inspector Certification. The inspector is scheduling and completing the inspections according to regulations, including timeliness. The Section 8 Program Manager will monitor the HQS Inspector. Quality Control (QC) Inspections-HASC applied for a waiver to not administer Quality Control Inspections during FY 2022, but HUD did not process the waiver request due to the volume of requests. HASC did not confirm the waiver was approved, which was an oversight. Please see below for corrective action regarding approval of waivers. For FY 2023, Quality Control Inspections have already been initiated. Failed Inspections-A spreadsheet has been created that will be utilized by the HQS Inspector and monitored by the Section 8 Program Manager. Each failed inspection will be added to the spreadsheet. The spreadsheet will document when the re-inspection is due and when HAP abatement is scheduled to take place. The spreadsheet will be reviewed on a weekly basis, by the Program Manager. This spreadsheet will increase inter-department communication and assist in following through with landlord communication and abatement when abatement is required. Name(s) of the contact person(s) responsible for corrective action: Cathy Kerr Planned completion date for corrective action plan: July 11, 2023

View Audit 52922 Questioned Costs: $1

Finding 47664 (2022-002)

Significant Deficiency 2022

Morongo Basin Transit Authority

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2022-002 Program: Formula Grants for Rural Areas, COVID-19 Formula Grants for Rural Areas Finding Summary: 2 CFR section 200.430, Compensation ? personal services, states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performe...

Finding 2022-002 Program: Formula Grants for Rural Areas, COVID-19 Formula Grants for Rural Areas Finding Summary: 2 CFR section 200.430, Compensation ? personal services, states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be support by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Responsible Individuals: Cheri Holsclaw, General Manager Corrective Action Plan: Basin Transit will review the Federal grants management procedures to ensure that costs incurred due to error or other types of unallowable costs are not included in subsequent reimbursement requests. Anticipated Completion Date: January 27, 2023 Cheri Holsclaw, General Manager

View Audit 52444 Questioned Costs: $1

Finding 47661 (2022-004)

Significant Deficiency 2022

Carmen High School of Science and Technology, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles

Reference Number: 2022-004 Description: 84.010 A Title I - Activities allowed and Allowable Costs Corrective Action Plan: The Organization will obtain required staff credentials ? HR dept to obtain r equired staff credentials upon hiring and on boarding staff ? Finance dept to confirm with HR dept t...

Reference Number: 2022-004 Description: 84.010 A Title I - Activities allowed and Allowable Costs Corrective Action Plan: The Organization will obtain required staff credentials ? HR dept to obtain r equired staff credentials upon hiring and on boarding staff ? Finance dept to confirm with HR dept that staff assigned to grants have met eligible criteria, including proper licensure and or related qualifications Anticipated Corrective Action Plan Completion Date: Currently implementing process, effective January 2023 Contact Information: For additional information regarding this finding please contact Michael Bradley, Chief Financial and Operating Officer, at bradleym@carmenhighschool.org

View Audit 52014 Questioned Costs: $1

Finding 47659 (2022-002)

Material Weakness 2022

Oconto County, Wisconsin

WI

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.320

The county will review and update our procurement policies and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the procurement policies established by the Oconto County Board are being followed. Planned completion date for corrective a...

The county will review and update our procurement policies and provide additional training and education to all departments to ensure the minimum requirements of 2 CFR 200 and the procurement policies established by the Oconto County Board are being followed. Planned completion date for corrective action: December 31, 2023 Name of the contact person responsible for corrective action: Lisa Sherman, Finance Director

View Audit 51115 Questioned Costs: $1

Finding 47657 (2022-003)

Material Weakness 2022

Oconto County, Wisconsin

WI

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

The county will review and update our procurement policies for the entire county to include suspension and debarment requirements to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Planned completion date for corrective action: December 31, 2023 Name of the contact per...

The county will review and update our procurement policies for the entire county to include suspension and debarment requirements to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Planned completion date for corrective action: December 31, 2023 Name of the contact person responsible for corrective action: Lisa Sherman, Finance Director

View Audit 51115

Finding 47654 (2022-003)

Material Weakness 2022

Independent School District No. 2711

MN

Procurement, Suspension & Debarment

The District will advertise for RFP?s for products serving our Food Service program on an annual basis.

View Audit 51109

Finding 47649 (2022-002)

Material Weakness 2022

South Knox School Corporation

IN

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

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The food service director will prepare and sign the monthly reimbursement claim then...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan The food service director will prepare and sign the monthly reimbursement claim then have the claim reviewed by another cafeteria worker or the corporation treasurer who will then sign off on the claim to be submitted. Anticipated Completion Date. Immediately

View Audit 47743

Finding 47648 (2022-001)

Material Weakness 2022

South Knox School Corporation

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will anticipate annual procurement expenses with vendors ...

FINDING 2022-001 Contact Person Responsible for Corrective Action: Tamara L. Asdell Contact Phone Number: 812-726-4440 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The food service director will anticipate annual procurement expenses with vendors outside of the Southern Indiana Education Center, If the anticipated expenses for the fiscal year are in excess of $10,000 but less than $150,000, the food service director will work to obtain quotes from at least three sources. If the anticipated expenses for the time period are in excess of $150,000, the food service director will conduct a formal bid process and award a contract to the most qualified, lowestpriced vendor. Any vendor with a contract for purchases of $25,000 or more will need to provide a certification or include a contract clause stating the vendor is not suspended or disbarred from participation in federal assistance programs. If not certification or contract clause is produced, the food service director will contact the corporation treasurer to check the vendor's status in SAM. Anticipated Completion Date: August, 2023

View Audit 47743

Finding 47645 (2022-007)

Material Weakness 2022

South Adams Schools

IN

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

CORRECTIVE ACTION PLAN FINDING 2022-007 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district provided documentation of the email correspondence with the design build project manager...

CORRECTIVE ACTION PLAN FINDING 2022-007 Contact Person Responsible for Corrective Action: Heidi Sprunger Contact Phone Number: 260-589-3133 Views of Responsible Official: We concur with the finding. The district provided documentation of the email correspondence with the design build project manager. The project manager emailed the district once a month with two separate invoices showing what work had been completed on the project. Once the email was received we had an individual internally check the invoices line for line to confirm that all costs were included in both invoices. Verbal authorization was given to accounts payable to proceed with payment. The district did not have documentation of email verification attesting approval of the invoices. Description of Corrective Action Plan: We have spoken to PSI about a process. We have determined the following, PSI requires subcontractors to submit the certified payroll reports along with their billings. PSI accounting team collects and verifies dates of the CP reports. PSI does not fund the subcontractors? billings until receipt of reports. Once PSI had verified their process the billings will be sent to the district and approval from the Superintendent or Business Manager will be determined before bills will be submitted to the Business Office Manager for submission of payment for the School Board Approval. Anticipated Completion Date: Immediately

View Audit 48846

Corrective Action Plans

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