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Finding 1238919 (2025-002)
Material Weakness 2025
Urban Redevelopment Authority of Pittsburgh
PA
Procurement, Suspension & Debarment § 200.303
Finding 2025-002: Suspension and Debarment Requirements U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 U.S. Department of the Treasury, Passed through the ...
Finding 2025-002: Suspension and Debarment Requirements U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 U.S. Department of the Treasury, Passed through the City of Pittsburgh and the Commonwealth of Pennsylvania, Department of Community and Economic Development- Assistance Listing Number 21.027 Questioned Costs: None Condition: During 2025, the URA did not follow internal control procedures to ensure that all covered contracts and subawards were not conducted with entities that are suspended and debarred. During our testing of procurement transactions subject to suspension and debarment requirements, we noted that the entity did not retain documentation demonstrating that it had reviewed the System for Award Management (SAM.gov) exclusion records prior to entering into contractual agreements. Specifically, there was no evidence that a SAM.gov printout was reviewed or approved to verify that vendors were not suspended or debarred at the time of contract execution. While the entity stated that such reviews are conducted, the lack of documented verification prevents confirmation that appropriate controls were consistently applied. In conjunction with the audit, we reviewed the SAM Exclusions for all transactions in our sample and we noted that no transactions were with entities that were suspended or debarred. Action: The URA will add suspension and debarment back to all agreements. For the agreements that have been administered, the URA will review SAM.gov to ensure the client is not in the system. This will take effect immediately.
View Audit 413793
Finding 1238918 (2025-023)
Material Weakness 2025
South Bend Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjo...
FINDING 2025-023 Finding Subject: Title I Grants to Local Educational Agencies - Reporting Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A comprehensive Internal Controls Manual was written and released in December 2024 with implementation beginning July 1, 2025. This includes segregation of duties, purchasing processes, contacts process, grant processing, Grant Reimbursements The reimbursement process was updated to include all required supporting documentation, such as transaction detail and summary reports. Each request is also reviewed and signed by the supervisor to document approval. On a recurring basis, the Director of Federal Grants generates the detailed expenditure report and budget summary. The detailed report is filtered to capture only the transactions occurring since the previous reimbursement request, making new expenditures easy to identify. These amounts are added to the cumulative reimbursement totals, which are then compared to the total disbursements shown on the summary report to ensure they align. Once the totals match, the reimbursement request is reviewed by the Chief Financial Officer and submitted to the awarding agency. Since there was no reimbursement form for this grant, the supervisor review signature was not always collected. It has been added on one of the sheets within the supporting documents of the packet. Financial Reporting Reviewing The fiscal officers managing the grant will have their supervisor review financial reports prior to submission and sign their approval. Anticipated Completion Date: July 1, 2025
View Audit 413792
Finding 1238916 (2025-022)
Material Weakness 2025
South Bend Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303 § 200.328 § 200.329 § 200.334
CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12....
CORRECTIVE ACTION PLAN FINDING 2025-022 Finding Subject: Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal Control Manual: Released a comprehensive manual covering segregation of duties, purchasing, and grant management. Reimbursement & Reporting Oversight: Added explicit supervisor review signatures to grant packet supporting documents and financial reports prior to final agency submission. Anticipated Completion Date: Grant Ended: December 2025 IC Updates: January 1, 2025
View Audit 413792
Finding 1238913 (2025-021)
Material Weakness 2025
South Bend Community School Corporation
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2025-021 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcs...
FINDING 2025-021 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Physical Asset Inventory: Enforced a capital asset inventory program starting June 2025. An independent vendor tags and inventories all capital assets costing $5,000 or more. CFR Compliance: Updated IC procedures to meet 34 CFR § 80.32 rules, requiring complete property records, a mandatory physical inventory at least once every two years, safeguard systems against theft/loss, and proper disposition procedures Anticipated Completion Date: Grant Ended: December 2025 IC Updates: January 1, 2025
View Audit 413792
Finding 1238908 (2025-020)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles Subrecipient Monitoring § 200.1 § 200.303 § 200.334 § 200.403 § 200.430
FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.i...
FINDING 2025-020 Finding Subject: Education Stabilization Fund – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Vendor Service Contracts: Standardized contract guidelines for all non-employee services. Contracts must specify exact rates, hours, duration, maximum billing limits, and include standard legal terms. Approval Hierarchy: Contracts under $50,000 can be preliminarily approved by the Superintendent and later presented to the Board. Contracts over $50,000 require a dedicated Board presentation and approval. Contract Procurement Rules: Enforced tiered purchasing thresholds—Micro Purchases (no quote), Small Purchases (3 quotes required), and Large Purchases (bid process). Change Orders: Requires formal documentation and approval. Any change order increasing project costs by 10% or more requires pre-approval from the School Board.
View Audit 413792
Finding 1238900 (2025-019)
Material Weakness 2025
South Bend Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in....
FINDING 2025-019 Finding Subject: Education Stabilization Fund – Activities Allowed or Unallowed – Period of Performance Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reimbursement Processing: Detailed expenditure and budget reports are reconciled by the Director of Federal Grants, signed by a supervisor, and reviewed by the CFO before submission. Contract & Data Retention: HR worked with Regional Data Services to update software archives to prevent lost administrative records. Grant Personnel Verification: Grant fiscal officers must review and sign Payroll Certification Reports to verify that employee charges are accurate. Payroll & Stipends: All employee compensation requires pre-approval by the School Board. Implemented a formal 10-step stipend approval workflow. Overtime Policy: Mandates supervisor pre-approval before overtime hours are worked. Pay Change Process INDIANA
View Audit 413792
Finding 1238892 (2025-018)
Material Weakness 2025
South Bend Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-018 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjo...
FINDING 2025-018 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Vendor Setup & Conflict Verification: Standardized new vendor onboarding under the Purchasing Director. Requires W-9s, registration forms, annual SAM.gov suspension/debarment checks, state business registration checks, and local property tax searches to rule out employee/board conflicts of interest. Multi-Phase Procurement Overhaul: • Phase 1 (2025–2026): Established board-approval workflows for all contracts, quotes, and invoices. • Phase 2 (2025–2027): Enforced proper quote, bid, and special purchasing compliance. • Phase 3 (2026–2027): Updating board policies and internal controls to enforce federal uniform purchasing guidelines. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
View Audit 413792
Finding 1238890 (2025-017)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.403
FINDING 2025-017 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12....
FINDING 2025-017 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Allowable Cost/Cost Principles Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This grant was managed by a continued succession of people. The grant information was not centrally housed. Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. Succession Planning Policy: Added strict continuity protocols to the IC Manual, affirming that all data belongs to the corporation. Requirements include maintained system documentation, account deactivation within 24 hours of employee departure, and formal knowledge handoffs. Segregation of Duties: Updated policy to ensure no single individual manages any financial process (receivables, purchasing, or inventory) end-to-end. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
View Audit 413792
Finding 1238888 (2025-016)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.403
FINDING 2025-016 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Activities Allowed or Unallowed Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12...
FINDING 2025-016 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Activities Allowed or Unallowed Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. Succession Planning Policy: Added strict continuity protocols to the IC Manual, affirming that all data belongs to the corporation. Requirements include maintained system documentation, account deactivation within 24 hours of employee departure, and formal knowledge handoffs. Segregation of Duties: Updated policy to ensure no single individual manages any financial process (receivables, purchasing, or inventory) end-to-end. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
View Audit 413792
Finding 1238886 (2025-015)
Material Weakness 2025
South Bend Community School Corporation
IN
Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303
FINDING 2025-015 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Cash Management Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@...
FINDING 2025-015 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Cash Management Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. Succession Planning Policy: Added strict continuity protocols to the IC Manual, affirming that all data belongs to the corporation. Requirements include maintained system documentation, account deactivation within 24 hours of employee departure, and formal knowledge handoffs. Segregation of Duties: Updated policy to ensure no single individual manages any financial process (receivables, purchasing, or inventory) end-to-end. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
View Audit 413792
Finding 1238884 (2025-014)
Material Weakness 2025
South Bend Community School Corporation
IN
Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.302 § 200.303 § 200.305 § 200.328 § 200.329
FINDING 2025-014 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjo...
FINDING 2025-014 Finding Subject: Teacher and School Leader Incentive Grants (Formerly the Teacher Incentive Fund) – Condition of Records Contact Person Responsible for Corrective Action: Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Centralized Reporting: The Finance Department now mandates that all approved grant documentation (Grant Award Notifications, reimbursement forms, budget breakdowns) be submitted to Finance immediately. This grant is no longer in use. Anticipated Completion Date: September 30, 2024 (grant ended). January 1, 2025 is when grant award documentation sharing was required.
View Audit 413792
Finding 1238882 (2025-013)
Material Weakness 2025
South Bend Community School Corporation
IN
Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319
FINDING 2025-013 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.i...
FINDING 2025-013 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Enforced updated Internal Controls Manual purchasing thresholds and pre-approval workflows. Executing a multi-step resolution: board approval workflows established in 2025–2026, proper procurement/bidding compliance expanded through 2026–2027, and updating board policy to enforce uniform federal guidelines in 2026–2027. Anticipated Completion Date: June 30, 2027
View Audit 413792
Finding 1238880 (2025-012)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles § 200.1 § 200.303 § 200.334 § 200.403 § 200.430
FINDING 2025-012 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Allowable Costs / Cost Principles Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in...
FINDING 2025-012 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Allowable Costs / Cost Principles Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Contract Retention: HR and Regional Data Services updated software archives to prevent loss of administrative records. Grant Personnel Verification: Grant fiscal officers must review and sign Payroll Certification Reports to confirm payroll accuracy for employees charged to the grant. Payroll & Overtime Controls: All employee compensation must receive prior School Board approval. Implemented a formal 10-step stipend approval workflow and mandated pre-approval for all overtime hours. Anticipated Completion Date: Completed by June 30, 2026
View Audit 413792
Finding 1238878 (2025-011)
Material Weakness 2025
South Bend Community School Corporation
IN
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2025-011 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Internal Controls Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbc...
FINDING 2025-011 Finding Subject: Gaining Early Awareness and Readiness for Undergraduate Programs – Internal Controls Contact Person Responsible for Corrective Action: Chad Addie, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, caddie@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Director of Federal Grants generates detailed expenditure and budget reports, filtering for new transactions since prior requests to ensure alignment before CFO review and submission. Added a dedicated supervisor review signature line on supporting document sheets to confirm approval Anticipated Completion Date: Completed by June 30, 2026
View Audit 413792
Finding 1238876 (2025-010)
Material Weakness 2025
South Bend Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303
FINDING 2025-010 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharringt...
FINDING 2025-010 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Established a comprehensive testing security and operations plan featuring: • Role-specific scenario-based training for Coordinators, Proctors, and IT. • Mandatory signed non-disclosure agreements (NDAs) due annually by September 30th. • Retention of sign-in sheets, training slides, and make-up accountability quizzes. • Clear escalation protocols for reporting testing irregularities. Anticipated Completion Date: May 31, 2027
View Audit 413792
Finding 1238874 (2025-009)
Material Weakness 2025
South Bend Community School Corporation
IN
Internal Control / Segregation of Duties Subrecipient Monitoring Special Tests & Provisions § 200.303
FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-...
FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Standardized student mobility protocols to comply with IDOE and ESSA rules: • Transfers: Require written proof/records requests before removing students from 4-year graduation cohorts. • High School Exits: Mandatory principal-led exit interviews for 16–17-year-olds with specific legal qualifying criteria (illness, financial hardship, court order); unapproved dropouts are reported to the BMV. • Unverified Withdrawals: Enforced a 14-day protocol involving multi-channel outreach, welfare checks, and eventual NCMEC/Law Enforcement reporting if unlocated. Anticipated Completion Date: January 1, 2027
View Audit 413792
Finding 1238872 (2025-008)
Material Weakness 2025
South Bend Community School Corporation
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334 § 200.77 § 200.78
FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc....
FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: • Centralized enrollment/withdrawal document management with weekly accuracy audits. • Updated Internal Control Manual to mandate a 12-item list of enrollment documents (birth certificates, residency proof, immunizations, etc.). • Established a formal "Summary of Attempts" process requiring at least 3 documented attempts to secure residency proof before submitting signed summaries. • Standardized documentation for general transfers, mandatory 16–17-year-old exit interviews, and Title I ESSA graduation cohort tracking. Anticipated Completion Date: January 1, 2027 (Note: Specific student mobility updates corrected April 1, 2026).
View Audit 413792
Finding 1238870 (2025-007)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles § 200.1 § 200.303 § 200.334 § 200.403 § 200.430
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atah...
FINDING 2025-007 Finding Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Data & HR Retention: Updated software stores and archives via Regional Data Services to prevent administrative record loss. Payroll & Compensation: Enforced required School Board pre-approval for all compensation. Instituted a formal 10-step stipend approval workflow and mandated supervisor pre-approval for all overtime hours. Supporting Documents: Human Resources is responsible for saving and maintaining all personnel requisitions and contracts. Overtime Policy: Mandates supervisor pre-approval before overtime hours are worked Anticipated Completion Date: Corrected 06/30/2026
View Audit 413792
Finding 1238868 (2025-006)
Material Weakness 2025
South Bend Community School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atahmid@sbcsc.k12....
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Fiscal officers for each grant are required to review, verify accuracy, sign, and document any discrepancies on Payroll Certification Reports before returning them to the Finance Department for retention. Anticipated Completion Date: Corrected 06/30/2026
View Audit 413792
Finding 1238866 (2025-005)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.1 § 200.211 § 200.302 § 200.303 § 200.305
CORRECTIVE ACTION PLAN FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) - Condition of Records Contact Person Responsible for Corrective Action: Kwalfle Scott-Bradley, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, kscottbradley@sbcsc.k12.in.us,...
CORRECTIVE ACTION PLAN FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) - Condition of Records Contact Person Responsible for Corrective Action: Kwalfle Scott-Bradley, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, kscottbradley@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Reimbursement & Approval Process: Standardized reimbursement requests to require full supporting documentation (transaction details and summary reports). The Director of Federal Grants filters expenditures since the prior request, reconciles totals against disbursements, and obtains CFO approval before submitting. Resolution of Over-Expenditures: Over-expenditures identified during the audit cycle were resolved in January 2026 via School Board approval by transferring unallowable and excess expenditures to the general fund. Category Monitoring: The Special Education Department will monitor budget limits continuously to ensure individual grant categories are not over-expended. Anticipated Completion Date: Completed January 2026
View Audit 413792
Finding 1238860 (2025-004)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles School Nutrition Programs § 200.1 § 200.303 § 200.334 § 200.403 § 200.430
FINDING 2025-004 Finding Subject: Child Nutrition Cluster –Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: James Lutaaya, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jlutaaya@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@s...
FINDING 2025-004 Finding Subject: Child Nutrition Cluster –Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: James Lutaaya, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jlutaaya@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Human Resources worked with Regional Data Services to identify the cause of the issue and made corrections to prevent the data being lost on the administrative side moving forward. This involved updates to software stores and archives. PAYROLL EXPENDITURES All compensation an employee receives must go before the School Board for approval prior to the pay. Approvals are retained in the form of Personnel Requisitions, Union Contracts, Board Personnel Approval. Pay Change Process: Stipend Approval Process: STEP ACTIVITY PRIMARY EMPLOYEE LEVEL REVIEWED BY NOTE 1 Create Employee Change Personnel Requisition (in Applicant Tracker or on paper) Employee's Supervisor School / Department Department Supervisor Be specific and fill in all fields. 2 Submit to the Department Supervisor for Review & Approval Employee's Supervisor School / Department Department Supervisor 3 Submit to Human Resources for Review & Approval Department Supervisor Central HR HR will review to ensure compliance with approved salary and job titles 4 Submit to Finance for Review & Approval HR Central Finance Finance will verify vacant positions exists and provide funding information. 5 Submit to Human Resources for Processing Finance Central HR HR will update the employee's information in financial / employee software 6 Verify Accuracy of Updates HR - 2nd employee Central n/a 7 Save a Copy of all Requisitions HR Central n/a 8 All pay changes are included in the Personnel Report that is submitted to the Board to obtain approval. HR Central School Board This includes position changes, job title changes, raises, transfers, etc. INDIANA STATE BOARD OF ACCOUNTS 88 OVERTIME APPROVAL POLICY All overtime hours must receive prior approval from a supervisor or manager before extra hours are worked. Employees are not permitted to work overtime without explicit approval, except in emergency situations where prior approval is not feasible. Failure to obtain approval may result in the overtime hours being unpaid or other disciplinary actions. To request overtime, employees must submit a request to their supervisor with a brief explanation of the need for additional hours. Approval will be granted based on workload requirements and budget considerations. Corrected Date: 06/30/2026 INTEGRITY • ACCOUNTABILITY • EMPOWERMENT ACADEMIC QUALITY | EQUITY, INCLUSION & JUSTICE | FINANCIAL SUSTAINABILITY | COMMUNITY PARTNERSHIPS 737 Beale Street • South Bend, Indiana 46616 • 574-393-6100 • sb.school
View Audit 413792
Finding 1238853 (2025-003)
Material Weakness 2025
South Bend Community School Corporation
IN
Allowable Costs / Cost Principles School Nutrition Programs § 200.1 § 200.303 § 200.403
CORRECTIVE ACTION PLAN FINDING 2025-003 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: James Lutaaya, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jlu...
CORRECTIVE ACTION PLAN FINDING 2025-003 Finding Subject: Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: James Lutaaya, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jlutaaya@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: VENDOR CLAIMS Accounts payable is ensuring that all required documentation and approvals are completed prior to processing any and all payments. Including verifying that a board approved contract is in place, if applicable. This is in accordance with our IC Manual. The Director of Food & Nutrition (DFN) will review all invoices to ensure expense appropriateness and identify expenditures that cannot be included/paid. DFN will communicate with the vendor to ensure updates are made and a new invoice is created as applicable. DFN will sign the invoice to verify the charges are correct and can be paid. SBCSC terminated its contract with the Food Service Management Company effective June 30, 2026. Corrected Date: 06/30/2026
View Audit 413792
Finding 1238846 (2025-001)
Material Weakness 2025
City of Lakewood
WA
Procurement, Suspension & Debarment
The City agrees with the finding. The City will strengthen its procedures and internal controls over federally funded procurements to ensure suspension and debarment verification is completed and documented for all applicable transactions. The City will reinforce these requirements with staff involv...
The City agrees with the finding. The City will strengthen its procedures and internal controls over federally funded procurements to ensure suspension and debarment verification is completed and documented for all applicable transactions. The City will reinforce these requirements with staff involved in federal procurement and implement a review process to verify that required documentation is retained prior to payment or contract award, as applicable.
View Audit 413790
Finding 1238844 (2025-003)
Material Weakness 2025
Belmont County
OH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
At the beginning of the final week of each pay period, an all-staff email is sent detailing the reporting deadlines for hours to be reported to supervisors and the hours to be reported (see attached). The deadline for supervisors to report their payroll reports to fiscal is also included in the emai...
At the beginning of the final week of each pay period, an all-staff email is sent detailing the reporting deadlines for hours to be reported to supervisors and the hours to be reported (see attached). The deadline for supervisors to report their payroll reports to fiscal is also included in the email. Typically, payroll is reported to the Auditor’s office on the Friday of the last week of the pay period. However, this reporting day may change due to holidays, vacations, or the fiscal administrator’s other work responsibilities. Starting with the pay period ending September 19, 2026, employees will report all overtime worked through the day before the payroll reporting deadline of the current pay period (i.e., Thursday if Friday is the reporting deadline) and all unpaid overtime owed from the previous pay period. Timesheets will be due to the Human Resources Administrator no later than Thursday following the end of the pay period. Overtime reported on the timesheets will be matched against the overtime on the payroll transmittal to verify it has been paid. Any unpaid overtime not reported in the next pay period will be added as compensatory time on the employee’s attendance record unless the Director and Fiscal Administrator, after review, approve overtime pay for older pay periods (two or more behind the current pay period).
View Audit 413785
Finding 1238843 (2025-002)
Material Weakness 2025
Belmont County
OH
Allowable Costs / Cost Principles § 200.405
duties and responsibilities performed by the Family Children First Council Coordinator. Due to the audit resolution from 2024 not being finalized with ODJFS until early 2026, the transfer of FCFC funds to the social services cost pool has not occurred for 2025. The transfer will be completed for 202...
duties and responsibilities performed by the Family Children First Council Coordinator. Due to the audit resolution from 2024 not being finalized with ODJFS until early 2026, the transfer of FCFC funds to the social services cost pool has not occurred for 2025. The transfer will be completed for 2025 and 2026. The ODJFS has approved the new job description.
View Audit 413785
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