Corrective Action Plans

Finding 1201163 (2025-001)

Material Weakness 2025

VA

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Eligibility Recommendation: We recommend that the Authority review its Agent’s internal controls and policies related to HUD tenant eligibility requirements to ensure that all req...

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Housing Voucher Cluster – Assistance Listing No. 14.871/14.879/14.EHV – Eligibility Recommendation: We recommend that the Authority review its Agent’s internal controls and policies related to HUD tenant eligibility requirements to ensure that all required documentation is obtained and maintained at the time of recertification. We further recommend that the Authority implements uniform documentation standards and requirements across all local housing agencies (LHAs) and agents of the Authority. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Virginia Housing is evaluating enhancements to its quality control framework. This evaluation includes reviewing best practices from peer agencies with strong compliance outcomes and consistent audit performance. Many of these agencies utilize more structured oversight models that provide independent file review functions while maintaining coordination with program operations. Virginia Housing is currently assessing options that may include: - Expanding centralized quality control review functions - Increasing file sampling and review throughout the year - Improving monitoring of HUD-9886 and third-party verification documentation Implementation details will be finalized following this evaluation process and may include structural adjustments, enhanced tools, or expanded oversight protocols. Name of the contact person responsible for corrective action: Yilla Smith, Director, Housing Opportunity Programs and Initiatives Planned completion date for corrective action plan: December 31, 2026

View Audit 395856

Finding 1201160 (2025-002)

Material Weakness 2025

North Central Kansas Special Education Cooperative Interlocal #636

KS

Special Education (IDEA) Cluster – 84.027 – Special Education – Grants to States – Activities Allowed or Unallowed and Unallowable Costs/Cost Principles Condition Supporting documentation for tuition reimbursements did not include a receipt showing the cost per credit hour, which is required to be s...

Special Education (IDEA) Cluster – 84.027 – Special Education – Grants to States – Activities Allowed or Unallowed and Unallowable Costs/Cost Principles Condition Supporting documentation for tuition reimbursements did not include a receipt showing the cost per credit hour, which is required to be submitted as part of its contract with its employees. Recommendation Procedures should be established and implemented to ensure that all supporting documentation be obtained and saved. Comments on the Finding Recommendation NCKSEC agrees with the findings. A procedure has been put in place to assure that receipts are collected from teachers reflecting the cost per credit hour for the amount the teacher is reimbursed. Receipts are collected before payment is issued. Action Taken Receipts are being collected before payment is issued as reimbursement per credit hour. This action began at the start of the 2025-2026 school year.

View Audit 395854

Finding 1201145 (2025-002)

Material Weakness 2025

Tca Health, Inc.

IL

Allowable Costs and Activities Condition: Payroll costs were allocated to grants in a manner inconsistent with the time and effort documentation provided. Recommendation: Management should reinforce the requirement to retain time and effort documentation for all employees that are allocated to multi...

Allowable Costs and Activities Condition: Payroll costs were allocated to grants in a manner inconsistent with the time and effort documentation provided. Recommendation: Management should reinforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA Health is enhancing its time and effort and payroll allocation processes to ensure charges to grants align with documented effort. We are building on our monthly review process for time and effort by formalizing a review in which payroll allocation percentages are compared to signed attestations, with Finance documenting any corrections and follow-up. We are also partnering with HR to ensure all Personnel Action Forms (PAFs) include appropriate grant coding and to require an updated PAF whenever an employee’s grant funding or allocation changes. In addition, TCA Health is implementing an automated integration between ADP and Sage Intacct so that approved timesheets flow directly into payroll and grant reporting, improving accuracy and the audit trail. We will leverage the systems and limit manual entry. Name(s) of the contact person(s) responsible for corrective action: Bob Van Gilder Planned completion date for corrective action plan: 9/1/26 If the U.S. Departments above have questions regarding this plan, please call Veronica Clarke, Chief Executive Office, at 773-928-5090.

View Audit 395842

Finding 1201144 (2025-001)

Material Weakness 2025

Tca Health, Inc.

IL

Special Tests and Provisions Condition: The Organization did not maintain documentation to show that patients had been evaluated for eligibility under its sliding fee scale policy and did not apply sliding fee adjustments consistent with the sliding fee scale assigned. Recommendation: Management sho...

Special Tests and Provisions Condition: The Organization did not maintain documentation to show that patients had been evaluated for eligibility under its sliding fee scale policy and did not apply sliding fee adjustments consistent with the sliding fee scale assigned. Recommendation: Management should continue to provide training and education to front desk staff related to the process for collecting family size and income information, along with inputting it into the electronic medical records. We also recommend enhancing any current internal audits of patient visits to determine all required patient information has been obtained in accordance with TCA’s policies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA Health is strengthening controls over its sliding fee discount program. Effective FY26 (April 11, 2026), Epic will require entry of family size and income and will apply the appropriate discount based on the approved sliding fee schedule, reducing the risk of missing or incorrect discounts. Staff training on sliding fee policies and Epic workflows has been reinforced and will be refreshed at least quarterly. TCA Health will also conduct monthly audits of encounters to confirm required documentation is on file and discounts are applied in accordance with the sliding fee scale, and will use results to drive targeted follow-up and process improvements. We will increase the audit to include the total population vs. a sample when reviewing. Name(s) of the contact person(s) responsible for corrective action: Samantha O. Mitchell Planned completion date for corrective action plan: 9/1/26

View Audit 395842

Finding 1201139 (2025-001)

Material Weakness 2025

Yucaipa Valley Water District

CA

The District has reviewed the audit finding in coordination with its consultant responsible for preparing the quarterly reports. To address this issue, both the consultant and District staff have implemented enhanced scheduling controls, including the establishment of multiple interim deadlines. The...

The District has reviewed the audit finding in coordination with its consultant responsible for preparing the quarterly reports. To address this issue, both the consultant and District staff have implemented enhanced scheduling controls, including the establishment of multiple interim deadlines. These measures are intended to ensure timely preparation of draft reports, allow sufficient time for internal review and revisions, and support submission of finalized reports in advance of EPA -required deadlines.

View Audit 395839

Finding 1201138 (2025-003)

Material Weakness 2025

University Settlement Society of New York, Inc.

NY

2025-003: Noncompliance with Reporting Requirements The planned corrective action: University Settlement did not submit the SF425 because we had submitted a budget revision to the Office of Head Start and were still awaiting approval. University Settlement did not submit the SF429 because we are cur...

2025-003: Noncompliance with Reporting Requirements The planned corrective action: University Settlement did not submit the SF425 because we had submitted a budget revision to the Office of Head Start and were still awaiting approval. University Settlement did not submit the SF429 because we are currently in discussions with the Office of Head Start regarding the status of federal interest in property owned by USS. We should have communicated in writing to confirm expectations prior to the deadline and submitted the reports accordingly and on time. Going forward, University Settlement will clarify any questions regarding reporting requirements and deadlines in writing to our funder with sufficient time for response prior to a filing deadline. The name(s) of the contact person(s) responsible for corrective action: Lisa Stein, CFO Julia Kagan, Managing Director, Finance The anticipated completion date for the corrective action. 4/30/2026

View Audit 395838

Finding 1201133 (2025-002)

Material Weakness 2025

University Settlement Society of New York, Inc.

NY

2025-002: Noncompliance with Suspension and Debarment Requirements The planned corrective action: Immediate: By 4/30/2026, the Managing Director of Finance, the Director of Accounts Payable and Purchasing, and the CFO will meet with all program managers and review this requirement. Program managers ...

2025-002: Noncompliance with Suspension and Debarment Requirements The planned corrective action: Immediate: By 4/30/2026, the Managing Director of Finance, the Director of Accounts Payable and Purchasing, and the CFO will meet with all program managers and review this requirement. Program managers will review existing vendors paid with federal funds and verify they are not on a suspended or barred list. They will then print this screenshot to document and affirm that the vendor is not prohibited. This documentation will then be attached to a request for payment. This step will be added to the manual check list rolling out by 4/30/26 and provided to all purchasers and approvers. Medium Term: In FY26, University Settlement is reviewing and updating its financial policies and will roll these out for approval and implementation by the close of FY26. There will also be formal communication and training provided to finance and program managers. The name(s) of the contact person(s) responsible for corrective action: Lisa Stein, CFO Julia Kagan, Managing Director, Finance Virginia Viloria, Director, Accounts Payable and Purchasing The anticipated completion date for the corrective action. 6/30/2026

View Audit 395838

Finding 1201132 (2025-001)

Material Weakness 2025

University Settlement Society of New York, Inc.

NY

2025-001: Noncompliance with Competitive Bidding Requirements. The planned corrective action: Immediate: By 4/30/2026, the Managing Director of Finance, the Director of Accounts Payable and Purchasing, and the CFO will meet with all program managers and review the current purchasing policies and the...

2025-001: Noncompliance with Competitive Bidding Requirements. The planned corrective action: Immediate: By 4/30/2026, the Managing Director of Finance, the Director of Accounts Payable and Purchasing, and the CFO will meet with all program managers and review the current purchasing policies and the corresponding documentation required for submission for payment. A checklist for easy reference will be provided to all relevant requestors and approvers. Medium Term: Over the course of FY26, the CFO has been working with finance managers to review and update payment software, payment methods and financial policies. Updates will be rolled out for approval and implementation by 6/30/2026. There will also be formal communication and training provided to finance and program managers. The name(s) of the contact person(s) responsible for corrective action: Lisa Stein, CFO Julia Kagan, Managing Director, Finance Virginia Viloria, Director, Accounts Payable and Purchasing The anticipated completion date for the corrective action. 6/30/2026

View Audit 395838

Finding 1201129 (2025-001)

Material Weakness 2025

Nh Housing Development, Nfp

IL

2025-001 Auditor's Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: Management acknowledges that the reporting package and Data ...

2025-001 Auditor's Recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: Management acknowledges that the reporting package and Data Collection Form were not submitted to the Federal Audit Clearinghouse within the timeframe required under 2 CFR 200.512(a). Management recognizes the significance of this repeat finding and acknowledges that prior corrective measures were not sufficiently formalized to ensure compliance. To prevent recurrence, Management will implement a documented submission timeline, assign clear primary and backup responsibility for certification and filing, and require documented confirmation of Federal Audit Clearinghouse acceptance. Management is committed to strengthening oversight controls to ensure timely submission in future reporting periods. If the funding agency has questions regarding this plan, please call me at 708 829-4358.

View Audit 395836

Finding 1201128 (2025-003)

Material Weakness 2025

Spencer Mountain Road Volunteer Fire Department

NC

The Organization will also look into hiring an independent accountant to assist with financial statement preparations to ensure accuracy. The Organization will also take steps to ensure the loan liability balance held at South State Bank is reported accurately.

View Audit 395834

Finding 1201127 (2025-002)

Material Weakness 2025

Spencer Mountain Road Volunteer Fire Department

NC

The Organization’s Board of Directors will ensure its review of the monthly bank statements, reconciliations and cancelled check images, payroll registers, financial statements and general ledger activity is documented through physical signatures, sign off with initials or email approval. The Organi...

The Organization’s Board of Directors will ensure its review of the monthly bank statements, reconciliations and cancelled check images, payroll registers, financial statements and general ledger activity is documented through physical signatures, sign off with initials or email approval. The Organization will also look into hiring an independent accountant to assist with financial statement preparation.

View Audit 395834

Finding 1201126 (2025-001)

Material Weakness 2025

Spencer Mountain Road Volunteer Fire Department

NC

The Organization will begin performing bank reconciliations for all accounts held by the Organization to ensure accuracy between bank statement balances and amounts recorded in QuickBooks. The Organization will also look into hiring an independent accountant to assist with financial statement prepar...

The Organization will begin performing bank reconciliations for all accounts held by the Organization to ensure accuracy between bank statement balances and amounts recorded in QuickBooks. The Organization will also look into hiring an independent accountant to assist with financial statement preparation.

View Audit 395834

Finding 1201125 (2025-003)

Material Weakness 2025

Cal State L.a. University Auxiliary Services, Inc.

CA

Response: Management agrees with the finding regarding the need to ensure that the Schedule of Expenditures of Federal Awards (SEFA) accurately presents total federal expenditures for the reporting period and that expenditures are recorded in the appropriate fiscal year. The condition occurred due t...

Response: Management agrees with the finding regarding the need to ensure that the Schedule of Expenditures of Federal Awards (SEFA) accurately presents total federal expenditures for the reporting period and that expenditures are recorded in the appropriate fiscal year. The condition occurred due to limited formal procedures related to the year-end review of federal grant expenditures and cutoff testing. Management recognizes the importance of ensuring that federal expenditures are properly identified, recorded, and reported in the correct fiscal period in accordance with the requirements of the Uniform Guidance (2 CFR Part 200). To address this matter, management will implement enhanced procedures for preparing and reviewing the SEFA. These procedures include performing a detailed reconciliation between the SEFA, grant reports, and the general ledger; reviewing expenditures near year-end to ensure proper fiscal year cutoff; and verifying that all federal programs and related expenditures are completely and accurately reported. In addition, management will document the SEFA preparation and review process and provide additional training to accounting staff involved in federal grant reporting. The Finance Department will be responsible for implementing these procedures, and management expects these corrective actions to be fully implemented beginning with the current fiscal year reporting process. Contact person responsible for corrective action: Lynne Duong, Compliance and Risk Manager Anticipated completion date: June 30, 2026

View Audit 395832

Finding 1201009 (2025-006)

Material Weakness 2025

Cal State L.a. University Auxiliary Services, Inc.

CA

Management will strengthen internal controls to ensure compliance with grant requirements related to level of effort and changes in key personnel. Management will review all active grant agreements to identify and document requirements related to level of effort and key personnel designations. A mon...

Management will strengthen internal controls to ensure compliance with grant requirements related to level of effort and changes in key personnel. Management will review all active grant agreements to identify and document requirements related to level of effort and key personnel designations. A monitoring process will be implemented to track personnel assignments and effort charged to federal grants to ensure compliance with grant requirements. Any proposed changes in key personnel or significant changes in level of effort will be reviewed by the Grants Management staff prior to implementation. When required by the grant terms, written approval will be obtained from the grant agency before any changes to key personnel or level of effort are made. Contact person responsible for corrective action: Lynne Duong, Compliance and Risk Manager Anticipated completion date: June 30, 2026

View Audit 395832

Finding 1201002 (2025-005)

Material Weakness 2025

Cal State L.a. University Auxiliary Services, Inc.

CA

Management agrees with the finding and acknowledges that a significant deficiency was identified related to report submission delay. To prevent this issue from recurring, we are implementing several corrective actions. These include establishing a stricter communication schedule with Post Award Admi...

Management agrees with the finding and acknowledges that a significant deficiency was identified related to report submission delay. To prevent this issue from recurring, we are implementing several corrective actions. These include establishing a stricter communication schedule with Post Award Administrators to ensure timely submission of reports and strengthening of our internal monitoring procedures by tracking submission deadlines more closely. Contact person responsible for corrective action: Lynne Duong, Compliance and Risk Manager Anticipated completion date: June 30, 2026

View Audit 395832

Finding 1200994 (2025-004)

Material Weakness 2025

Cal State L.a. University Auxiliary Services, Inc.

CA

Management agrees with the finding and will reevaluate internal processes and procedures. This error highlights the need for better oversight and timely communication between our organization and its subrecipients to ensure accurate reporting. The root cause of this issue was insufficient monitoring...

Management agrees with the finding and will reevaluate internal processes and procedures. This error highlights the need for better oversight and timely communication between our organization and its subrecipients to ensure accurate reporting. The root cause of this issue was insufficient monitoring and communication between the subrecipient and our grants management team. To address this, we are implementing several corrective actions. These include establishing a stricter communication schedule with subrecipients to ensure timely submission of invoices and expense reports and strengthening our internal monitoring procedures by tracking submission deadlines more closely. Additionally, we will improve guidance and capacity-building efforts for subrecipients to ensure they understand reporting requirements, and we will conduct quarterly reviews of subrecipient expenses to proactively identify and mitigate reporting delays. Contact person responsible for corrective action: Lynne Duong, Compliance and Risk Manager Anticipated completion date: June 30, 2026

View Audit 395832

Finding 1200878 (2025-013)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-013 Finding Subject: Head Start Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Artiya Nash, Head Start Director Contact Phone Number and Email A...

FINDING 2025-013 Finding Subject: Head Start Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Artiya Nash, Head Start Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com anash@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business office will generate a payroll distribution report by fund after each payroll period. This report will list each individual paid from this fund. This report will be provided to the grant director and will be signed and dated and returned to the business office to be filed with the payroll file. Anticipated Completion Date: This will be implemented immediately. 62

View Audit 395831

Finding 1200876 (2025-012)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-012 Finding Subject: COVID-19 Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Regin Johnson, Title I Grant Director Contact Phone Number and Email Add...

FINDING 2025-012 Finding Subject: COVID-19 Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Regin Johnson, Title I Grant Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com rjohnson@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corporation will create a binder with any expenditure qualifying as a capital asset expenditure. This binder will be provided to the capital asset consultant, currently AdTec. Anticipated Completion Date: This will be implemented immediately.

View Audit 395831

Finding 1200873 (2025-011)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-011 Finding Subject: COVID-19 Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Regin Johnson, Title I Grant Director Contact ...

FINDING 2025-011 Finding Subject: COVID-19 Education Stabilization Fund – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Regin Johnson, Title I Grant Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com rjohnson@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business office will generate a payroll distribution report by fund after each payroll period. This report will list each individual paid from this fund. This report will be provided to the grant director and will be signed and dated and returned to the business office to be filed with the payroll file. All claims submitted to the business office for payment will need to be signed by the grant director prior to payment. The grant director will provide a detailed invoice, and grant expenditure account information. All stipends will require a copy of the approved board minutes to be included in the payroll file. This letter must provide the expenditure account to be charged for the stipend. These stipend letters will be reviewed and signed by the treasurer or business manager as part of the regular payroll review process. Anticipated Completion Date: This will be implemented immediately.

View Audit 395831

Finding 1200870 (2025-010)

Material Weakness 2025

Lake Ridge Schools

IN

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: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Cynthia Mose-Trevino, Assistant Superintendent...

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: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Cynthia Mose-Trevino, Assistant Superintendent Corporation Test Coordinator Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com cynthia.mose-trevino@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A two layer verification of completion will be implemented by each building level STC ensuring completion of test security training at their site, and the CTC verifying this completion data for all required district personnel. Anticipated Completion Date: This revised process will be fully implemented by the beginning of the 2027 calendar year.

View Audit 395831

Finding 1200869 (2025-009)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Regin Johnson, Title 1 Director Rae Lopez, Student Services Director Contact Phone Number and Email Address: rjohnson@chsnewtech.com rlopez@chsnewtech.com 21...

FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Regin Johnson, Title 1 Director Rae Lopez, Student Services Director Contact Phone Number and Email Address: rjohnson@chsnewtech.com rlopez@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The error causing this finding is within part of the annual student registration process. If a parent did not provide the socio-economic status (SES) data necessary to determine Title I eligibility, the student information system defaulted their SES to a former value. To correct this error, the collection of the SES data will be reviewed by the data manager to identify missing information. School registrars will request the parent/guardian provide any missing information. Students that have no current SES data by student count day will be automatically flagged as ineligible for the Title I count. This verified data will be what is submitted to the IDOE Data Exchange. Anticipated Completion Date: This revised process will be implemented for the 2026-2027 school year enrollment registration process. 58 INDIANA STATE BOARD OF ACCOUNTS 60

View Audit 395831

Finding 1200868 (2025-008)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Regin Johnson, Title I Grant Director C...

FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Regin Johnson, Title I Grant Director Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com rjohnson@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business office will generate a payroll distribution report by fund after each payroll period. This report will list each individual paid from this fund. This report will be provided to the grant director and will be signed and dated and returned to the business office to be filed with the payroll file. All claims submitted to the business office for payment will need to be signed by the grant director prior to payment. The grant director will provide a detailed invoice, and grant expenditure account information. Anticipated Completion Date: This will be implemented immediately.

View Audit 395831

Finding 1200866 (2025-007)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) - Procurement Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com 219-838-1819 Vie...

FINDING 2025-007 Finding Subject: Special Education Cluster (IDEA) - Procurement Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corporation will require the cooperative to submit an annual procurement compliance certification. The report must list all vendors that exceed $150,000. If any vendor exceeds 100,000, the corporation will request documentation that the cooperative met the formal method requirements before it meets the 150,000 limit. Anticipated Completion Date: This will be completed by June 30, 2026.

View Audit 395831

Finding 1200863 (2025-006)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) – Level of Effort Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com 219-838-1819...

FINDING 2025-006 Finding Subject: Special Education Cluster (IDEA) – Level of Effort Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will use the Form 9 to reconcile the MOE. The treasurer will prepare a report providing the total monthly expenditures to the cooperative, along with the wage and benefit report provided by the cooperative. Transportation expenses will be divided and recorded in the ledger clearly delineating which expenses are special education. When reporting MOE, the school corporation will reconcile the ledger with invoices. The business manager will review these costs prior to the MOE Workbook submission as part of the Special Education grant application. Anticipated Completion Date: This will be completed by the next SEFA submission date of August 29, 2026.

View Audit 395831

Finding 1200859 (2025-005)

Material Weakness 2025

Lake Ridge Schools

IN

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com 219-838-1819 View...

FINDING 2025-005 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Adrian Wilkerson, Chief Financial Officer Chris Akers, Treasurer Contact Phone Number and Email Address: awilkerson@chsnewtech.com cakers@chsnewtech.com 219-838-1819 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will request an update to the Cooperative Agreement requiring the cooperative to provide school specific expenditure reports for non-public services on a quarterly basis. The school corporation will require detail level data from the cooperative for earmarking compliance. During SEFA and AFR preparation, the treasurer will reconcile the cooperatives year-end report to the proportionate share requirement listed in the IDOE grant award letter. Anticipated Completion Date: This will be completed by the next SEFA submission date of August 29, 2026.

View Audit 395831

Corrective Action Plans

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