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Brookwood School District 167
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.516
Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was un...
Brookwood School District 167 07-106-1670-02 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-002 Condition: The District's expenditure population was less than amounts claimed by $5,617. The District was unable to identify and support expenditures for this difference. Plan: The District will implement additional review procedures to ensure that expenditure claims submitted for reimbursement agree to supported transactions within the accounting system for allowable costs under the award. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Mr. Kevin Slattery, C.S.B.O. Business Manager
View Audit 30095 Questioned Costs: $1
Finding 29375 (2022-004)
Significant Deficiency 2022
Detroit Employment Solutions Corporation
MI
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency § 200.405
Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the en...
Finding Number: 2022-004 Condition: During the year the Corporation incurred expenditures to hire a consultant to assist with the search of a Chief Financial Officer. The full cost was charged to ALN 17.258, 17.259 and 17.278 - WIOA Cluster. Since the Chief Financial Officer position benefits the entire Corporation, it should have been proportionately allocated to all programs. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of costs charged to their grants within their portfolios. DESC will be implementing purchase orders prior to the end of FY2022/2023 which will include Financial Analysts providing cost allocations coding in advance of receiving the invoice. Additionally, training has been provided to fiscal staff on cost allocation requirements.Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023
View Audit 24868
Finding 29371 (2022-003)
Material Weakness 2022
Detroit Employment Solutions Corporation
MI
Questioned Costs Allowable Costs / Cost Principles § 200.403
Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal p...
Finding Number: 2022-003 Condition: The Corporation transferred $70,590 of expenditures to ALN 17.258, 17.259 and 17.278 - WIOA Cluster from another grant. There was no support to document the rationale for the transfer or to support allowability. Planned Corrective Action: DESC has updated fiscal policies and procedures requiring supporting documentation for all journal entries which has been reviewed with all fiscal staff. Additionally, a review of the supervisor requirements to review the support documentation prior to approval has been completed. Additionally, the Abila MIP financial accounting system has been updated to allow for supporting documentation to be attached to each individual journal entry. Finally, a SharePoint site has been created for all supporting documentation to be stored for access by the appropriate staff members. Contact person responsible for corrective action: Angela Smith, Neeyn Bland and Lynnette Robinson ? Accounting Manager, Fiscal Manger and Senior Fiscal Manager respectively. Anticipated Completion Date: 06/30/2023
View Audit 24868 Questioned Costs: $1
Finding 29366 (2022-005)
Significant Deficiency 2022
Detroit Employment Solutions Corporation
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.430
Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to th...
Finding Number: 2022-005 Condition: An internal control was not in place to document that the current rates of pay were approved. During our testing of payroll for ALN 17.258, 17.259 and 17.278 - WIOA Cluster and ALN 17.207 Employment Services Cluster, we determined that actual pay was charged to the federal grants tested. However, there was no documentation (within personnel files or other means) to support that the rates of pay were approved. Planned Corrective Action: DESC was unable to locate evidence due to turnover with the HR department. We have hired a new Director of Human Resources (Director), who has implemented an employee filing system that incorporates up to date employee information and salary information. This information is noted in offer letters, promotion letters and salary increase letter. All payroll updates are required in writing to evidence approval of the Director of Human Resources and another executive team members authorization (President or CFO). This confidential information is stored in the Director?s locked office. Contact person responsible for corrective action: Calethia Binion, HR Director Anticipated Completion Date: 06/30/2023
View Audit 24868
Finding 29365 (2022-002)
Significant Deficiency 2022
Detroit Employment Solutions Corporation
MI
Subrecipient Monitoring Reporting Significant Deficiency § 200.508
Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Man...
Finding Number: 2022-002 Condition: Internal controls were not adequate to ensure the Schedule of Expenditures of Federal Awards (SEFA) was complete. Planned Corrective Action: DESC has replaced and expanded the number of members on the fiscal/accounting team, including an experienced Accounting Manager and Senior Accountant, and implemented a training program to ensure each fiscal/accounting team member is aware of and understands their duties and responsibilities as it relates to the reconciliation of the grants in their portfolio, which is the basis for the creation of the SEFA. Additionally, audit procedures are being put in place to ensure that the SEFA is created and reviewed, at minimum, on a semi-annual basis. Contact person responsible for corrective action: Angela Smith, Accounting Manager Anticipated Completion Date: 06/30/2023
View Audit 24868
Finding 29362 (2022-004)
Material Weakness 2022
Hot Springs County School District #1
WY
Allowable Costs / Cost Principles § 200.303
SECTION III - FEDERAL AWARDS FINDINGS 2022-004 - Expenditure Controls - Material Weakness The business office was recently restructured and changes will take effect starting January 1, 2022. With the changes taking effect, the business office has spread out the duties and responsibilities for managi...
SECTION III - FEDERAL AWARDS FINDINGS 2022-004 - Expenditure Controls - Material Weakness The business office was recently restructured and changes will take effect starting January 1, 2022. With the changes taking effect, the business office has spread out the duties and responsibilities for managing transactions controls. Specifically, purchases will be required to go through the requisition process and be approved prior to purchases being made. This process has already been initiated but will be further emphasized in the coming year. Kathy Groh - federal grant financial manager, Chauncy Johnson - Outgoing business manager, and Jessica Benefiel - incoming business manager will oversee these changes and ensure compliance in purchasing procedures.
View Audit 24793
Finding 29360 (2022-007)
Significant Deficiency 2022
Carlyle Community Unit School Dist. #1
IL
The District will take steps to file all quarterly expenditure reports on time in the future.
The District will take steps to file all quarterly expenditure reports on time in the future.
View Audit 29101
Finding 29359 (2022-006)
Significant Deficiency 2022
Carlyle Community Unit School Dist. #1
IL
Procurement, Suspension & Debarment Equipment & Real Property Management
Management agrees to take the necessary steps to ensure compliance requirements are met.
Management agrees to take the necessary steps to ensure compliance requirements are met.
View Audit 29101
Finding 29358 (2022-005)
Significant Deficiency 2022
Carlyle Community Unit School Dist. #1
IL
Questioned Costs
Management agrees to take the necessary steps to ensure compliance requirements are met.
Management agrees to take the necessary steps to ensure compliance requirements are met.
View Audit 29101 Questioned Costs: $1
Finding 29357 (2022-006)
Significant Deficiency 2022
Shiloh Neighborhood Development Corporation
OH
Cash Management
6. 2022-006 Cash Management - Early Head Start The District did not maintain supporting documentation for interim grant drawdowns made during the year. Grant revenues were not reconciled with general ledger grant expenditures until year end. When reconciled at year end, $3,505 was overdrawn and du...
6. 2022-006 Cash Management - Early Head Start The District did not maintain supporting documentation for interim grant drawdowns made during the year. Grant revenues were not reconciled with general ledger grant expenditures until year end. When reconciled at year end, $3,505 was overdrawn and due back to the State of Michigan. District Corrective Action: Assistant Superintendent will approval all drawdowns and record documentation in grant notebook.
View Audit 29305
Finding 29349 (2022-001)
Significant Deficiency 2022
Oasis Center, Inc.
TN
Eligibility Internal Control / Segregation of Duties Significant Deficiency
Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with ...
Finding 2022-001 Significant deficiency on internal controls over the Eligibility Requirement for the Youth Homeless Demonstration Program Grant CFDA #14.276 2022-001 Recommendation: The Center should put in place controls to include oversight of eligibility procedures. Action Taken: We concur with the recommendation and will establish procedures to ensure controls are in place for determining eligibility requirement. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Kim Reese, Chief Financial Officer, at 615-983-6857.
View Audit 29153
Finding 29282 (2022-006)
Significant Deficiency 2022
Schalmont Central School District
NY
Procurement, Suspension & Debarment School Nutrition Programs Eligibility § 200.213 § 200.318
2022-006 Recommendation: We recommend that 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 disbursement funds to the vendor. ...
2022-006 Recommendation: We recommend that 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 disbursement funds to the vendor. Views of the Responsible Officials and Planned Corrective Actions: The District has created a sams.gov account to verify any company that is paid with Federal money. Implementation Plan: The Interim Business Administrator will work closely with the new Food Service Director to verify and record any company/vendor that is paid with Federal money. Implementation Date: November 2022. Person Responsible for Implementation: Interim Business Administrator - Brenda Leitt.
View Audit 31286
Finding 29278 (2022-001)
Material Weakness 2022
Montesano School District No. 66
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Montesano School District No. 66 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost P...
Montesano School District No. 66 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker 502 E Spruce Avenue, Montesano, WA 98563 (360)249-3942 Corrective action the auditee plans to take in response to the finding: The Superintendent and/or the Business Manager will review all contractor/subcontractor contracts to verify the prevailing wage rate clause is included in federally funded contracts over $2,000. Anticipated date to complete the corrective action: April 25, 2023
View Audit 29484
San Diego Christian College
CA
Reporting § 200.329
HEERF Reporting Requirements (Student Portion) Planned Corrective Action: The College is in process of completing the student grant reports for December 2021, March 2022 and June 2022. Person Responsible for Corrective Action Plan: Kayleigh Reyes, Staff Accountant Anticipated Date of Completion...
HEERF Reporting Requirements (Student Portion) Planned Corrective Action: The College is in process of completing the student grant reports for December 2021, March 2022 and June 2022. Person Responsible for Corrective Action Plan: Kayleigh Reyes, Staff Accountant Anticipated Date of Completion: 7/31/2023
View Audit 29483
Finding 29275 (2022-003)
Significant Deficiency 2022
San Diego Christian College
CA
Questioned Costs Student Financial Aid Subrecipient Monitoring
Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last ...
Untimely Return of Title IV Funds (R2T4) Planned Corrective Action: Based on the reasoning for late R2T4 returns in the past, SDCC will implement the following steps to ensure timely returns moving forward. 1. A weekly attendance report submitted to the Registrar which details student?s whose last date of attendance is currently 7 days or more old. This will serve as a warning that students are nearing the 14-day threshold for attendance and alert the registrar ahead of time regarding student who may need to be dropped in the near future. 2. A ?to-do? will be set up in the EMS (Populi) for the Registrar for any student who reaches 14 days of non-attendance in any course by the Financial Services team. A follow up will be requested regarding the status of each student so that R2T4 can begin as quickly as possible. 3. E-mails detailing refunds due, due to student drops or withdraws will be submitted to both accounting and also the CFO and VP of Enrollment Management in addition to Accounting who has previously received these request. Person Responsible for Corrective Action Plan: James McHugh Anticipated Date of Completion: 08/28/2023 (All Steps to Begin with start of Fall 2023 semester with the exception of refund notices which will begin earlier if disbursements begin earlier than that date, resulting in refunds needed
View Audit 29483 Questioned Costs: $1
B'nai B'rith Covenant House of Peoria
IL
HUD Housing Programs Procurement, Suspension & Debarment
Management made an additional deposit to make up for the deficit in February 2023.
Management made an additional deposit to make up for the deficit in February 2023.
View Audit 30538
Finding 29210 (2022-002)
Material Weakness 2022
Community Action Council of Lewis Mason & Thurston Counties
WA
Questioned Costs Allowable Costs / Cost Principles
Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We id...
Condition: Results of Tests of Internal Controls Over Compliance and Compliance ? 93.568 ? We selected a sample of 25 transactions to test controls selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 3 instances of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in over charges to the program of $775. The total sample population of the 25 payroll items tested was $28,187. 93.569 ? We selected a sample of 25 transactions to test controls over compliance and compliance of payroll disbursement costs charged to the major program. We identified 1 instance of the 25 payroll transactions where the employee's timesheet was reviewed by the supervisor, but the contract charged in the general ledger did not agree to the actual hour allocation noted on the employee?s timesheet and personnel action notice. The errors noted resulted in an under charge to the program of $165. The total sample population of the 25 payroll items tested was $28,696. Planned Corrective Action: Updated Payroll software to ensure correct coding to contracts worked and ensure reduction in manual errors resulting in miscoding Responsible Division/Office and Individual: Sarah Miranda, Chief Financial Officer Estimated Completion Date: 04/24/2023
View Audit 30537 Questioned Costs: $1
Finding 29209 (2022-001)
Significant Deficiency 2022
Village of Cimarron
NM
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Vi...
During the fiscal year ended June 30, 2022, the Village opened two cash deposits for this reserve requirement but they were not the correct reserve amounts. The funds will be deposited in the USDA checking account where they will be tracked in their own line item for the reserve requirements. The Village will be making quarterly deposits to the USDA account to ensure all requirements are met for this program. Estimated Completion Date: June 30, 2023. Responsible Parties: Clerk Administrator and Finance Clerk.
View Audit 30069 Questioned Costs: $1
Finding 29205 (2022-003)
Significant Deficiency 2022
Wonewoc-Center School District
WI
Questioned Costs Cash Management Matching / Level of Effort / Earmarking
Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criter...
Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $158,462. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $158,462 Auditor's Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Morgan Preuss Anticipated Completion: 6/30/2023
View Audit 29444 Questioned Costs: $1
Finding 29198 (2022-005)
Material Weakness 2022
Carroll Consolidated School Corporation
IN
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Thr...
FINDING 2022-005 Information on the federal program: Subject: COVID-19 ? Education Stabilization Fund ? Cash Management, Other Matters Federal Agency: Department of Education Federal Program: Elementary and Secondary School Emergency Relief (ESSER II) Fund Assistance Listing Number: 84.425D Pass-Through Entity: Indiana Department of Education Compliance Requirement: Cash Management Audit Finding: Material Weakness, Noncompliance, Other Matters Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the cash management compliance requirements for the COVID-19 ? Education Stabilization Fund. Context: During our audit procedures, we noted that in fiscal year 2021, the School Corporation had drawn down $108,445 more in ESSER II funds than what they had expended. The School Corporation received $297,500 of ESSER II funds during fiscal year 2021, but had only disbursed $189,055. The School Corporation spent $107,361 of the remaining funds during fiscal year 2022 and had an ending balance of $1,084 as of June 30, 2022. The ESSER II grant is a cost reimbursement grant and therefore, the School Corporation should not have drawn down these funds prior to the expenses being incurred. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and/or the Superintendent?s designees will not request funds from reimbursable grants before expenditures have been made by the corporation. Responsible Party and Timeline for Completion: The responsible parties are the Superintendent and/or the Superintendent?s designees. The corrective action will take place immediately (3/15/2023).
View Audit 25373
Finding 29197 (2022-004)
Material Weakness 2022
Carroll Consolidated School Corporation
IN
School Nutrition Programs Cash Management Material Weakness § 200.303
FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...
FINDING 2022-004 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, there was no formal evidence of the sponsor claim reimbursement summary being reviewed by someone independent of who prepared the sponsor claim reimbursement summary prior to submission. We noted that for one claim in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by 175 meals and underclaimed breakfast by 156 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent is now utilizing the personalized login on CNP Web to review claims before final submission. The superintendent will also email approval of claims to the FSMC Food Service Director upon submission and approval by the superintendent on CNP Web. Responsible Party and Timeline for Completion: The Superintendent and FSMC Food Service Director will be the responsible parties and the corrective action will take place immediately (3/15/2023).
View Audit 25373
Finding 29196 (2022-003)
Material Weakness 2022
Carroll Consolidated School Corporation
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements for purchases made outside of the purchasing cooperative. Context: During the audit period, the School Corporation had purchases between $10,000 and $150,000 from four vendors which fall under the small purchase method for federal and state procurement regulations and were charged to Fund 0800 ? School Lunch Fund. For one vendor selected for testing, documentation was not presented to verify the School Corporation had performed checks to assure the vendor was not suspended or debarred prior to entering into the transaction in order to satisfy the suspended and debarment requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Moving forward, the SAMS website will be utilized to confirm that purchases from vendors that are between the $10,000 and $150,000 threshold are not suspended or debarred prior to entering into transactions. Responsible Party and Timeline for Completion: The Superintendent or Superintendent?s designee will be the responsible party. This correction will be put into effect 3/15/2023.
View Audit 25373
Finding 29195 (2022-002)
Material Weakness 2022
Carroll Consolidated School Corporation
IN
School Nutrition Programs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Departme...
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of 12 vendor disbursements for allowable costs/cost principles, we noted there was one month where there was no documented review by the School Corporation?s Business Manager of expenditures paid to the Food Service Management Company by the School Corporation?s Business Manager. The only review was performed by the Food Services Director, who is a Food Service Management company employee. We tested six other monthly submissions of Food Service Management company disbursements and noted they were all appropriately reviewed by the School Corporation with supporting documentation attached. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The missing signature appears to be an uncommon oversight within our current system of internal controls. The Superintendent and FSMC Food Service Director will make it a point to review signature pages for both signatures at each monthly financial review. Responsible Party and Timeline for Completion: Superintendent and FSMC Food Service Director discussed this finding on 3/15/2023 and will put corrective action in place immediately.
View Audit 25373
Finding 29192 (2022-003)
Material Weakness 2022
West Fork Community School District
IA
Internal Control / Segregation of Duties
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATI...
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 641-450-5813 2022-002 PREPARATION SEE RESPONSE AND CORRECTIVE LACEY PUEGGEL N/A OF FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 641-450-5813
View Audit 25322
Finding 29191 (2022-001)
Significant Deficiency 2022
Independence Now, INC
MD
Eligibility Significant Deficiency
All staff will be retrained in February 2023 on Consumer Information Records and the required documents and signatures, including the eligibility requirement. Staff are taking a pause from opening new cases for the month of February 2023 and confirming all documentation of current consumers is up to...
All staff will be retrained in February 2023 on Consumer Information Records and the required documents and signatures, including the eligibility requirement. Staff are taking a pause from opening new cases for the month of February 2023 and confirming all documentation of current consumers is up to date and in the electronic file on CIL Suites. During this time staff will also close inactive cases. Going forward all electronic files will be reviewed by the Deputy Director before services can begin. This will allow the Deputy Director to verify all required documentation is in place before services begin. The Independent Living Staff also all agreed that our intake sessions for new consumers will occur in person only unless there are very extenuating circumstances. An in-person intake will ensure all documents are copied and signed by the consumer for uploading to the electronic files.
View Audit 25575
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