Corrective Action Plans

Finding 36541 (2022-001)

Material Weakness 2022

Marysville School District No. 25

WA

See Corrective Action Plan for chart/table

View Audit 26376

Finding 36540 (2022-002)

Material Weakness 2022

Marysville School District No. 25

WA

Questioned Costs

See Corrective Action Plan for chart/table

View Audit 26376 Questioned Costs: $1

Finding 36538 (2022-001)

Material Weakness 2022

McR Health, Inc.

FL

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

The following are management responses to the internal control findings: 2022-001 Single Audit major Program - Material Weakness MCR Health has established a policy and procedures to review the contract and 0MB Compliance Supplement requirements for all Federal or state awards to gain an understandi...

The following are management responses to the internal control findings: 2022-001 Single Audit major Program - Material Weakness MCR Health has established a policy and procedures to review the contract and 0MB Compliance Supplement requirements for all Federal or state awards to gain an understanding of the compliance requirements and will have in place internal controls to ensure compliance. The review will be completed by the Finance and Budget Manager, (Tracy Brown), during the application process for each grant. This was put into place March 1, 2023. If anything needs to be addressed, please do not hesitate to give me a call at 941-776- 4008 x306.

View Audit 27194

Finding 36535 (2022-002)

Significant Deficiency 2022

Schreiner University

TX

Subrecipient Monitoring Cash Management Reporting

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website withi...

Finding 2022-002: Significant Deficiency ? Reporting - Higher Education Emergency Relief Fund Condition/Context: The quarterly and annual reporting contained some information that did not agree to support provided, and some of the quarterly reports were not posted to the University?s website within the required time frame. ? For both the institutional and student portions of the grant, there was no quarterly report for the period ending June 30, 2021. Reporting was posted for the period ending May 30, 2021 which reported the final activities for the second round of HEERF awards. There were drawdowns that occurred during the month of June 2021 for both portions of the third round of HEERF funding that were incorrectly included in the September 30, 2021 quarterly reports. ? The University?s institutional portion quarterly report for September 30, 2021 reported the total for only lost revenue from auxiliary sources and this did not agree to support provided. ? The 2021 annual report had some information that did not agree to the underlying support provided by the University. Specifically, the total for lost revenue and the total for other uses, and the required two new uses (direct outreach and monitoring and suppressing) were not reported although the support file provided did include costs for those items. Corrective Action Plan: Management recognizes the significant deficiency, yet stands firm that that the guidance (FAQs, webinars, web posting, templates) for the HEERF reporting by the US Department of Education was confusing, contradictory, and ever-evolving. Management did its best to follow the reporting requirements, and as a result, will do the following to address this matter going forward. -Verify in writing from the US Department of Education that the actions taken from the university meet the reporting requirements -Require that all three leaders that interface with HEERF (Vice President for Planning and Finance, Controller, Director of Financial Aid and Student Accounts) review the reporting requirements and supporting documentation -Update the 2021 Annual report by adding $750 for ?Implementing evidence-based practices to monitor and suppress coronavirus in accordance with public health guidelines? and $1,400 for ?conducting direct outreach to financial aid applicants about the opportunity to receive financial aid adjustment due to the recent unemployment of a family member or independent students, or other circumstances? out of the $4M received of institutional funds. Name(s) of Contact(s) Responsible for Corrective Action: Dr. Lucien Robert Costley Vice President for planning & Finance/CFO Elizabeth Oehler Controller

View Audit 26143

Finding 36534 (2022-001)

Significant Deficiency 2022

Southwest Michigan Behavioral Health

MI

Questioned Costs Allowable Costs / Cost Principles § 200.402

Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable dire...

Finding: 2022-001 Considered a significant deficiency in internal control/immaterial non-compliance. Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (Treatment) Criteria: As detailed by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits. Condition: During testing of amounts charged to the grants it was noted that provider stabilization payments were charged to the Treatment grant but were not authorized by the grants. Cause/Effect: This condition appears to be the result of a misunderstanding of costs allowed under this grant. These costs were not in compliance with 2 CFR 200.402. Questioned Cost: $199,598 Recommendation: We recommend that the Entity review all grant agreements to gain a thorough understanding of allowable costs and then establish/modify internal controls to assure that only allowable costs are charged to the grant View of Responsible Official: Management is in agreement with this recommendation. Corrective Action Plan: SWMBH's provider stability committee will review SWMBH's COVlD-19 Provider Stability plan. Along with the review of the plan, SWMBH will fully understand and execute request in accordance with the SWMBH COVlD-19 Provider Stability plan. Payments of an approved provider stability request will only be funded by Medicaid and Healthy Michigan. Responsible Party: Garyl L. Guidry Jr., MBA Chief Financial Officer Date of completion: August 1, 2023

View Audit 26117 Questioned Costs: $1

Finding 36532 (2022-001)

None 2022

Loretto Apts at O'Brien Road Hdfc, Inc. (o'brien Rd SR Appts 2)

NY

U.S. Department of Housing and Urban Development Loretto Apartments at O?Brien Road Housing Development Fund Company, Inc. (O?Brien Road Senior Apartments 2), HUD Project No. 014-EE287/NY06-S101-004 respectfully submits the following corrective action plan for the year ended December 31, 2022. Nam...

U.S. Department of Housing and Urban Development Loretto Apartments at O?Brien Road Housing Development Fund Company, Inc. (O?Brien Road Senior Apartments 2), HUD Project No. 014-EE287/NY06-S101-004 respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2022 ? December 31, 2022 The findings from the 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT None FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Finding 2022-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $1,158 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: O?Brien Road Senior Apartments 2 made the required payment was made in January 2023. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Completion Date: January 2023

View Audit 27022

Finding 36530 (2022-001)

Material Weakness 2022

Southern Oregon Child and Family Council, Inc.

OR

Procurement, Suspension & Debarment Reporting § 200.512

2022-001 ? Late Submission Corrective Action Plan ? The Finance Director and Fiscal Department will continue to implement changes in these areas: -Task delegation -Project management -Training During the past year, SOCFC has encountered many challenges, including changes to upper management and ...

2022-001 ? Late Submission Corrective Action Plan ? The Finance Director and Fiscal Department will continue to implement changes in these areas: -Task delegation -Project management -Training During the past year, SOCFC has encountered many challenges, including changes to upper management and new staff in the fiscal department. Some fiscal staff have now participated in their first audit with the agency and have developed enhanced skills from the experience along with a greater understanding of the time management demands. This experience has also generated a deeper understanding of the agency?s requirements and expectations throughout the audit process. The Finance Director will continue to expound on this experience by delegating work among the fiscal staff and ensuring complete training with follow-up, that includes, but is not limited to: fixed asset schedules, lease schedules, and payroll reconciliations. In the past, the Finance Director has completed the major schedules at year end. Going forward, audit schedules and requirements will be reviewed, modified and/or developed in August 2023. Schedules, tasks and duties will be delegated to the fiscal staff by September 30, 2023, in order to allow for completion of audit schedules with adequate time to be review by the Finance Director. Timeline for Implementation ? August 2023 through January 2024 Deborah DeSarah, Finance Director Katherine Clayton, Executive Director

View Audit 26735

Finding 36525 (2022-001)

None 2022

Community Career Development, Inc.

CA

Period of Performance Reporting

Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce ...

Finding No. SA 2022-001: Late Submission of Closeout Reports Assistance Listing Numbers: 17.258, 17.259 and 17.278 Federal Program/Cluster Name: WIOA Cluster Federal Agency: U.S. Department of Labor Pass-through Entities: City of Los Angeles and Los Angeles Department of Workforce Development, Aging and Community Services Contract Number and Name: 1720-WF101-RD:WIOA Adult? 26921 1720-WF101-RD:WIOA Dislocated Worker ? 26921 1720-WF101-RD:Youth@Work?WIOA OSY? 26844 Compliance Requirement: Reporting Criteria or Specific Requirement Per OMB Compliance Supplement under the financial reporting requirement for ETA-9130, Financial Report (OMB No. 1205-0461), and per Code of Federal Regulations (CFR), Title 2, Subtitle A, Chapter XI, Part 200, Compliance Requirements, all ETA grantees are required to submit quarterly financial reports for each grant award they receive. Reports are required to be prepared using the specific format and instructions for the applicable program(s); in this case, Workforce Innovation and Opportunity Act instructions for the following: Statewide Adult; Workforce Statewide Youth; Statewide Dislocated Worker; Local Adult; Local Youth; and Local Dislocated Worker. A separate ETA 9130 is submitted for each of these categories. Reports are due 45 days after the end of the reporting quarter. Condition The closeout reports of the following programs for the performance period July 1, 2021 to June 30, 2022 were submitted beyond 45 days after the deadline: ? WIOA Adult Program ? submitted 59 days after the deadline; ? WIOA Dislocated Worker Program ? submitted 47 days after the deadline; and ? Youth@Work ? WIOA OSY ? submitted 45 days after the deadline. Cause and Effect The Organization had a major employee turnover during the year and had to resort to hiring a third-party accountant to assist in completing the audit requirements. As a result, the closeout reports were submitted late to the County. Questioned Costs None Recommendation We recommend that the Organization implement formal procedures to ensure that closeout reports are prepared timely and submitted within the deadline. Views of Responsible Officials and Planned Corrective Actions LA County noted that closeout reports were submitted late by CCD. In order not to increase potential overbilling, CCD fiscal and program staff meet regularly to reconcile invoices. The new accounting software also tracks budgets, goals and project deadlines. Person Responsible: Rhonda Rose and Federico Quinto, Jr. CPA CFE Position of Responsible Party: Acting Executive Director and Outsourced Accountant Anticipated Completion: October 2022

View Audit 26440

Finding 36521 (2022-001)

Material Weakness 2022

Kettle Falls School District No. 212

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Kettle Falls School District has already taken action to correct the finding. We utilized a project management firm to oversee the elementary roof project that this finding was based on. We informed them that we were using Federal funds to support the project and asked them to make sure that all rul...

Kettle Falls School District has already taken action to correct the finding. We utilized a project management firm to oversee the elementary roof project that this finding was based on. We informed them that we were using Federal funds to support the project and asked them to make sure that all rules regarding Federal funds were being followed. However, we learned during this audit that they were not followed. As soon as we learned about a potential issue with our current audit, we made an immediate change to our practice. We no longer rely on the firm to ensure that Federal requirements are being met. We now oversee those requirements, and the district will be certifying the payroll for any project that is being funded through Federal dollars.

View Audit 26092

Finding 36520 (2022-002)

Significant Deficiency 2022

Mid-Willamette Family Ymca, Inc.

OR

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. C...

Finding 2022-002: Significant deficiency in internal control over reporting. Summary: Although total award expenditures for the year agreed to the amount reported, quarterly reporting and annual reporting submitted for grant tracking did not match quarterly information as per accounting records. Corrective Action Planned: Written policies and procedures over the review and approval of Federal Award reporting will be updated to ensure complete and accurate reporting of award expenditures. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director

View Audit 26116

Finding 36519 (2022-001)

Significant Deficiency 2022

Mid-Willamette Family Ymca, Inc.

OR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.318 § 200.327

Finding 2022-001: Significant deficiency in internal control over procurement. Summary: There was no documented evidence that a contractor was required to comply with the prevailing wage requirement of the Federal Award agreement in one contract under the Federal Award. Corrective Action Planned: ...

Finding 2022-001: Significant deficiency in internal control over procurement. Summary: There was no documented evidence that a contractor was required to comply with the prevailing wage requirement of the Federal Award agreement in one contract under the Federal Award. Corrective Action Planned: Written policies and procedures regarding procurement and grant compliance will be updated and implemented to ensure compliance with procurement terms and conditions of Federal Awards. Anticipated Completion Date: By Sept 30, 2023. Name of Contact Person Responsible for Corrective Action: Tammy Rash, Administrative Services Director

View Audit 26116

Finding 36502 (2022-003)

Material Weakness 2022

Mobridge Regional Hospital

SD

Reporting Material Weakness Matching / Level of Effort / Earmarking

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule ...

Finding 2022-003 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: The Hospital does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: It is not cost effective to have an internal control system designed to prepare the schedule of expenditures of federal awards. We requested that our auditors, Eide Bailly LLP, to assist with the preparation of the schedule of expenditures of federal awards. We have designated a member of management to review the drafted schedule of expenditures of federal awards, and we have reviewed with and agree with the final Schedule of Expenditures of Federal Awards. We will begin developing a Grant Award Policy and Procedure Manual around tracking and reporting of awards to ensure accurate and up-to-date communication of award requirements. This communication will include implementing additional processes to improve our internal controls over identifying and reporting of expenditures in compliance with the Schedule of Expenditures of Federal Awards (SEFA) if applicable. We will provide staff training annually for any updates or adjustments to the policy. Anticipated Completion Date: Ongoing

View Audit 35301

Finding 36501 (2022-004)

Material Weakness 2022

Mobridge Regional Hospital

SD

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a ...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Communities Facilities and Loans Grants Cluster Federal Financial Assistance Listing #10.766 Finding Summary: Management maintained the reserve amount in the cash sweep general fund account which was not established as a separate bookkeeping account or as a separate bank account. The Hospital had excess cash available to cover the required reserve amount. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: Management will establish a separate bookkeeping account in the general ledger to establish the correct reserve amount of cash within its general operating bank account. The reserve account will be part of total cash in the bank to maximize interest earned on the reserve balance. Anticipated Completion Date: June 30, 2023

View Audit 35301

Finding 36500 (2022-003)

Material Weakness 2022

Greenheart International

IL

Reporting Subrecipient Monitoring Period of Performance

Controls Over Compliance Reporting Recommendation: The auditors recommend that management implement controls to ensure that all reports are submitted within the due dates set by U.S. Department of State. Actions Taken or Planned: Management understands the finding and will assign proper personnel to...

Controls Over Compliance Reporting Recommendation: The auditors recommend that management implement controls to ensure that all reports are submitted within the due dates set by U.S. Department of State. Actions Taken or Planned: Management understands the finding and will assign proper personnel to prepare the reports to submit timely to U.S. Department of State. Training sessions will be implemented with the Greenheart Grants Department and those responsible for operations to ensure that everyone understands the reporting process with the Department of State. Quarterly reports will be reviewed and approved by Greenheart management. Person Responsible: Laura Rose, Chief Executive Officer, and Daniel Ebert, President Estimated Date of Completion: November 30, 2023

View Audit 33337

Finding 36496 (2022-007)

Significant Deficiency 2022

Crow Wing County

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

2022-007 REPORTING ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action tak...

2022-007 REPORTING ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure reporting processes include review by someone other than the preparer. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36495 (2022-003)

Material Weakness 2022

Crow Wing County

MN

Procurement, Suspension & Debarment § 200.318

2022-003 PROCUREMENT, SUSPENSION AND DEBAREMENT ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend the county align their county wide policies to address any necessary modifications to the process if procurement transactions are federally funded. Explanation of...

2022-003 PROCUREMENT, SUSPENSION AND DEBAREMENT ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend the county align their county wide policies to address any necessary modifications to the process if procurement transactions are federally funded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their internal procurement policies to better align with federal requirements for purchases that fall under these requirements. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36494 (2022-002)

Material Weakness 2022

Crow Wing County

MN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Explanation of disagreement with a...

2022-002 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure expenditures coded to federal grants are not already claimed by other grant programs. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011 Questioned Costs: $1

Finding 36487 (2022-006)

Significant Deficiency 2022

Crow Wing County

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

2022-006 SPECIAL PROVISIONS ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend that income verification be reviewed for each eligible case files. Explanation of disagreement with audit finding: There is no disagreement wit...

2022-006 SPECIAL PROVISIONS ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend that income verification be reviewed for each eligible case files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to work on training new staff on requirements, and continue to perform case file reviews. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36486 (2022-005)

Significant Deficiency 2022

Crow Wing County

MN

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

2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for re...

2022-005 ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county ensures that all employees included on the random moment study listing are included on the proper line for reimbursement requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their procedures to ensure the random moments studies are periodically reviewed against payroll and updated appropriately. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36485 (2022-004)

Material Weakness 2022

Crow Wing County

MN

Procurement, Suspension & Debarment § 200.318

2022-004 PROCUREMENT, SUSPENSION AND DEBAREMENT ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county align their county wide policies to address any necessary modifications to the process if procurement transactio...

2022-004 PROCUREMENT, SUSPENSION AND DEBAREMENT ? STATE ADMINISTRATIVE MATCHING GRANTS FOR SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP CLUSTER) Recommendation: We recommend the county align their county wide policies to address any necessary modifications to the process if procurement transactions are federally funded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their internal procurement policies to better align with federal requirements for purchases that fall under these requirements. Name of the contact person responsible for corrective action plan: Deborah Erickson, Administrative Services Director Planned completion date for corrective action plan: December 31, 2023

View Audit 31011

Finding 36483 (2022-008)

Material Weakness 2022

Concord Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-008 Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875 -5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Prior to the submission of the Title I application annually, the federal grants coo...

FINDING 2022-008 Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875 -5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Prior to the submission of the Title I application annually, the federal grants coordinator with consult with all non-public schools within our district boundaries as listed by the IDOE in the grant application portal. The signed consultation forms will be uploaded to the IDOE?s Title I Programs Application Center as attachments. The corporation treasurer will verify that all consultation forms are signed and uploaded in the Application Center before the initial grant application budget can be submitted for review. Anticipated Completion Date: December 31, 2022

View Audit 35807

Finding 36481 (2022-007)

Material Weakness 2022

Concord Community Schools

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-007 Contact Person Responsible for Corrective Action: Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by t...

FINDING 2022-007 Contact Person Responsible for Corrective Action: Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. Anticipated Completion Date: June 30, 2022

View Audit 35807

Finding 36479 (2022-005)

Material Weakness 2022

Concord Community 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 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were report...

FINDING 2022-005 Finding: Internal controls were not in place/effective in relation to the Title I Annual Expenditure Reports filed during the audit period. Subsequently, the 20-21 Title I Annual Expenditure Report did not agree with School Corporation?s ledgers. $578,452 of expenditures were reported the Annual Expenditure Report and $677,514 from Fund 4121 on the ledgers. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: When required annual federal grant reports are completed for submission, they will be reviewed by the treasurer for accuracy. Both the treasurer and the grants coordinator will sign off on the reports. In order to address the issue related to earmarking and set-asides within Title I not be completed, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: December 31, 2023

View Audit 35807

Finding 36476 (2022-006)

Material Weakness 2022

Concord Community Schools

IN

Matching / Level of Effort / Earmarking § 200.303

FINDING 2022-006 Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Earmarking. Of the $7,139.98...

FINDING 2022-006 Finding: An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Earmarking. Of the $7,139.98 set-aside for the SY 20 Grant it was determined that only $2,284.50 was spent on Parent Involvement. Of the $6,817.51 set-aside for the SY 21 Grant, only $95.78 was spent during the audit period. In addition, Homeless Reservation set-asides were not me SY 20 or 21. Of the $1,900 designated for SY20, only $32.89 was spent. No amount was determined to have spent for the SY 21. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: In order to address the issue related to earmarking and set-asides within Title I not be completed, Concord Community Schools created a Grants and Assessment Coordinator position in May 2022. A person was hired to fill this position starting on July 1, 2022. One of the essential functions of this position is maintaining current and accurate records related to federal and state grants. Starting in January 2023, in addition to the Grants and Assessment Coordinator, a member of the business department will be a second reviewer and sign the semi-annual certifications. Anticipated Completion Date: September 30, 2023

View Audit 35807

Finding 36475 (2022-004)

Material Weakness 2022

Concord Community Schools

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility § 200.303

FINDING 2022-004 Finding: Non-Public School: No documentation could be found to support non-public school students qualifying for Title I on the 2020-2021 and 2021-2022 Applications. These numbers determine equitable share distributions to these non-public schools. Contact Person Responsible for Cor...

FINDING 2022-004 Finding: Non-Public School: No documentation could be found to support non-public school students qualifying for Title I on the 2020-2021 and 2021-2022 Applications. These numbers determine equitable share distributions to these non-public schools. Contact Person Responsible for Corrective Action: Carrie McGuire Contact Phone Number: (574) 875-5161 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Non public schools will be consulted prior to the initial Title I(a) application being submitted at the start of each grant cycle. Non-public school consultation forms and spreadsheet(s) for any equitable share calculations will be uploaded into the Title I application center as attachments. These will be verified by the corporation treasurer before the Title I application is submitted annually. Prior to the submission of the Title I application annually, the federal grants coordinator with consult with all non-public schools within our district boundaries as listed by the IDOE in the grant application portal. The signed consultation forms will be uploaded to the IDOE?s Title I Programs Application Center as attachments. The corporation treasurer will verify that all consultation forms are signed and uploaded in the Application Center before the initial grant application budget can be submitted for review. A form will be created so that when files are downloaded from the Child Nutrition Program (CNP) website and subsequently uploaded into Mealtime, there will be places for a signature of the person who downloaded the file, a signature for the person who uploaded the file, and a reviewer. Anticipated Completion Date: September 15, 2023

View Audit 35807

Corrective Action Plans

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