Corrective Action Plans

Finding 538018 (2024-003)

Significant Deficiency 2024

CA

Reporting

We tested three months of reporting and noted that Catholic Charities is required to submit monthly reports to the County of Los Angeles withing 15 days of month end. All three months reports were not submitted timely. Recommendation: Management should ensure that timely reporting is prioritized an...

We tested three months of reporting and noted that Catholic Charities is required to submit monthly reports to the County of Los Angeles withing 15 days of month end. All three months reports were not submitted timely. Recommendation: Management should ensure that timely reporting is prioritized and bring in temporary assistance as needed. Action Taken: Catholic Charities has hired additional staff to ensure this is not a problem going forward. Name of responsible person: Daniel O'Brien, Chief Financial Officer Anticipated completion date: March 1, 2025 If there are questions regarding this plan, please call Catholic Charities of Los Angeles's, Chief Financial Officer at (213) 251-3410. Sincerely yours, Daniel O'Brien Chief Financial Officer

View Audit 349032

Finding 538017 (2024-002)

Significant Deficiency 2024

Catholic Charities of Los Angeles, Inc.

CA

Reporting

We tested four months of reporting and noted that Catholic Charities is required to submit monthly reports to the city of Los Angeles within 15 Days of month end. Two of the four months were not submitted timely. Recommendation: Management should ensure that timely reporting is prioritized and brin...

We tested four months of reporting and noted that Catholic Charities is required to submit monthly reports to the city of Los Angeles within 15 Days of month end. Two of the four months were not submitted timely. Recommendation: Management should ensure that timely reporting is prioritized and bring in temporary assistance as needed. Action Taken: Catholic Charities has hired additional staff to ensure this is not a problem going forward. Name of responsible person: Daniel O'Brien, Chief Financial Officer Anticipated completion date: March 15, 2025 If there are questions regarding this plan, please call Catholic Charities of Los Angeles's, Chief Financial Officer at {213) 251-3410. Sincerely yours, aniel O'Brien Chief Financial Officer

View Audit 349032

Finding 538016 (2024-001)

Significant Deficiency 2024

Catholic Charities of Los Angeles, Inc.

CA

Reporting § 200.510

2024-001- Organizations are required to prepare an accurate schedule of sources and uses of federal awards and the schedule of expenditures of federal awards. Recommendation: Catholic Charities management should add a step to the SEFA preparation process for reconciling the SEFA to government fundi...

2024-001- Organizations are required to prepare an accurate schedule of sources and uses of federal awards and the schedule of expenditures of federal awards. Recommendation: Catholic Charities management should add a step to the SEFA preparation process for reconciling the SEFA to government funding source total per the general ledger. Action Taken: Catholic Charities year end closing process now has a schedule that reconciles the SEFA to governmental funding source total to the general ledger. Name of responsible person: Daniel O'Brien, Chief Financial Officer Anticipated completion date: March 1, 2025 If there are questions regarding this plan, please call Catholic Charities of Los Angeles's, Chief Financial Officer at (213) 251-3410. Sincerely yours, Daniel O'Brien Chief Financial Officer

View Audit 349032

Finding 538015 (2024-001)

Material Weakness 2024

Montpelier Housing Authority

VT

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties § 200.514

RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures ...

RE: Audit Finding-Missing EIV Reports Montpelier Housing Authority Audit Finding Response: The auditor reviewed the finding with me and the following action plan was put in place to ensure that key EIV reports are run on a scheduled basis and appropriate actions are taken: • Policies and procedures surrounding EIV were reviewed. •We implemented the use of a chart to prompt EIV reports within 90 days for new moveins. (see attached chart) •We already monitor EIV monthly and quarterly to ensure that EIV reports are run for all move-ins and re-certifications.

View Audit 349026

Finding 538014 (2024-003)

Significant Deficiency 2024

Rugby Public School District No. 5

ND

Allowable Costs / Cost Principles Significant Deficiency

Contact Person – Mike McNeff, Superintendent Correcting Plan – The Superintendent and the Business Manager will work together to ensure that all expenditures incurred will follow internal control policies. Completion Data – Ongoing

View Audit 349023

Finding 538013 (2024-001)

Significant Deficiency 2024

Hertford Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Corrective Action Plan Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Arnesa Holley, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 Project Based Cluster eligibility requirements....

Corrective Action Plan Section III – Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Arnesa Holley, Executive Director Corrective Action: We will implement proper internal control procedures for the Section 8 Project Based Cluster eligibility requirements. Management has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately.

View Audit 349022

Finding 538006 (2024-002)

None 2024

Wisconsin Heights School District

WI

School Nutrition Programs Subrecipient Monitoring

Finding #2024-002- On Site Review Checklist Forms Not Available Condition: On Site Review Checklists were not made available during the year under audit. Criteria: The District is required every school year, prior to February 1, to perform an on-site review of the meal counting and claiming syste...

Finding #2024-002- On Site Review Checklist Forms Not Available Condition: On Site Review Checklists were not made available during the year under audit. Criteria: The District is required every school year, prior to February 1, to perform an on-site review of the meal counting and claiming system and readily observable general areas of review in each school operating the National School Lunch Program (NSLP) and 50% of schools operating the School Breakfast Program (SBP). Effect: Compliance requirements were not met and Wisconsin Heights School District may be subject to additional monitoring. Cause: Compliance requirement supporting documentation was not retained and made available during the year under audit. Recommendation: Wisconsin Heights must monitor compliance requirements, update forms as needed and retain compliance supporting documentation. Response: We agree with this finding and will monitor compliance requirements, update forms as needed and retain compliance supporting documentation. Contact Person: Michelle McGrath Anticipated Completion: Prior to February 1, 2025

View Audit 349014

Finding 538005 (2024-001)

Material Weakness 2024

Wisconsin Heights School District

WI

Internal Control / Segregation of Duties

Finding #2024-001- Lack of Segregation of Duties (Prior Year Finding #2023-001) Condition: The limited size of the District’s office staff prevents the ideal separation of functions. The Accounts Payable/Payroll Administrative Assistant prints accounts payable checks, has access to the password t...

Finding #2024-001- Lack of Segregation of Duties (Prior Year Finding #2023-001) Condition: The limited size of the District’s office staff prevents the ideal separation of functions. The Accounts Payable/Payroll Administrative Assistant prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The Accounts Payable/Payroll Administrative Assistant also performed payroll functions during the previous year. Criteria: Internal controls should be in place that provide adequate segregation of duties. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the district’s operations. Response: We agree with this finding but do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks. The Business Official also reviews accounts payable checks, bank reconciliations and payroll for accuracy. Contact Person: Michelle McGrath Anticipated Completion: Not applicable

View Audit 349014

Finding 538004 (2024-002)

Material Weakness 2024

Rockport Housing Authority

MA

Questioned Costs HUD Housing Programs Material Weakness

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers...

2024-002 – Special Tests & Provisions: Rent Reasonableness RHA started using Affordable Housing to provide Rent Reasonableness reports. In addition, once the HCV program started to be managed by NHA, they use Rent O Meter to provide Rent Reasonableness Reports and NHA staff will enter those numbers into PHA web to maintain as a part of the annual renewal process or when a rent increase is requested by the landlord. In addition, a checklist was developed to make sure that all items are collected as necessary and entered into the PHA web system (housing management system). The Section 8 Program was a mid-year switch; therefore, the repeat ﬁndings will take time to clear. NHA is still working on getting all lease renewal done promptly

View Audit 349010 Questioned Costs: $1

Finding 538003 (2024-001)

Material Weakness 2024

Rockport Housing Authority

MA

HUD Housing Programs Eligibility Material Weakness

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They w...

2024-001 – Eligibility The housing authority had instances of income, asset or medical miscalculation or insufficient veriﬁcation and instances of incorrect payment standard. Rockport Housing Authority (RHA) contracted with Newburyport Housing Authority (NHA) to manage the Section 8 program. They will be calculating income, assets and/or medical expenses based on HUD regulation. NHA is staffed with an experienced Section 8 Coordinator. In addition, NHA uses Rent O Meter to provide Rent Reasonableness Reporting that will then be entered into PHA web as a method of recording.

View Audit 349010

Finding 538002 (2024-001)

Material Weakness 2024

Cordell Independent School District #78

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such ...

Davis-Bacon Act Procedures: The Davis-Bacon Act requires contractors and subcontractors working on federally funded or assisted construction projects to pay their laborers and mechanics prevailing wages and benefits, as determined by the Department of Labor. For school districts involved in such projects, ensuring compliance with the Davis-Bacon Act involves several key procedures: 1. Project Planning and Contracting: Prevailing Wage Determination: Obtain the prevailing wage rates from the Department of Labor for the locality where the project is to be performed. Contract Clauses: Include Davis-Bacon Act clauses in all construction contracts and subcontracts. This should specify the obligation to pay prevailing wages, submit certified payrolls, and allow for site inspections. 2. Pre-Construction Conference: Training and Guidance: Conduct pre-construction meetings with contractors and subcontractors to explain Davis-Bacon Act requirements, including prevailing wage rates, payroll reporting, and compliance procedures. 3. Wage Decision Posting: On-Site Posting: Ensure that the applicable wage determination and the Department of Labor's "Employee Rights Under the Davis-Bacon Act" poster are posted at the job site in a conspicuous place accessible to all workers. 4. Certified Payrolls: Submission Requirements: Require contractors and subcontractors to submit weekly certified payrolls using Form WH-347 or an equivalent form. The payroll must include details on hours worked, wage rates, fringe benefits, and deductions. 5. Review and Verification: Payroll Review: Regularly review submitted certified payrolls to verify compliance with wage determinations. Cross-check the reported wage rates and classifications with the prevailing wage rates. Worker Interviews: Conduct periodic on-site interviews with workers to verify that they are receiving the appropriate wages and benefits as reported on the certified payrolls. 6. Enforcement Actions: Non-Compliance Follow-Up: If discrepancies or non-compliance are identified, promptly address these issues with the contractor. Require corrective actions and ensure that any underpayments are rectified. Withholding Payments: Withhold contract payments as necessary to ensure compliance or to cover any underpayments until the contractor corrects the violations. 7. Documentation and Recordkeeping: Maintan Records: Keep detailed records of all wage determinations, certified payrolls, enforcement actions, and communications related to compliance with the Davis-Bacon Act. Retain these records for at least three years after project completion. 8. Audit and Oversight: Internal Audits: Conduct internal audits and oversight activities to ensure ongoing compliance. This may involve random checks and reviews by the district's compliance officers or external auditors. 9. Reporting to Funding Agencies: Regular Reports: Submit required reports to the relevant federal or state agencies overseeing the project, demonstrating compliance with the Davis-Bacon Act requirements. Cordell Public Schools has implemented the above procedures in January 2024, we can ensure compliance with the Davis-Bacon Act, thereby protecting workers' rights and avoiding potential legal and financial penalties. The carryover from a fiscal year project will be reevaluated. The project still fell under our corrective action plan but was not a new project that was in line with the actions listed above. We closed out the fiscal year, opened the new year to continue the project, therefore we still were not in compliance with the Davis-Bacon Act or our procedures. However, all future projects have been in compliance. In the next overlapping project, we will consult our auditors and find the best way to leave open funds to finish the project, but not start over in a new fiscal year.

View Audit 349009

Finding 537995 (2024-002)

None 2024

Puerto Aqueduct and Sewer Authority

PR

Reporting Internal Control / Segregation of Duties § 200.512

On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to iss...

On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 was submitted on August 30, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.

View Audit 349005

Finding 537987 (2024-005)

Material Weakness 2024

North Newton School Corporation

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.308 § 200.403

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials...

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure the Special Education Co-op will have controls in place to make sure payments are made within the period of performance. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537982 (2024-004)

Material Weakness 2024

North Newton School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring School Nutrition Programs § 200.303

FINDING 2024-004 Finding Subject: Child Nutrition Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the findi...

FINDING 2024-004 Finding Subject: Child Nutrition Cluster- Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business official or superintendent will review and sign off and date the procurement and suspension and debarment documents. We will follow the internal control procedures beginning on p. 41 of the internal controls manual. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537978 (2024-003)

Material Weakness 2024

North Newton School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business official or superintendent will review and sign off and date the eligibility reports. Anticipated Completion Date: September 30, 2025

View Audit 349004

Finding 537977 (2024-004)

Significant Deficiency 2024

White River Valley School District

IN

Internal Control / Segregation of Duties Special Tests & Provisions Reporting § 200.303

Context: For the one project sampled for Davis-Bacon requirements, the contract with the company did not include the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $784,155. The School Corporation did obtain the weekly payroll...

Context: For the one project sampled for Davis-Bacon requirements, the contract with the company did not include the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $784,155. The School Corporation did obtain the weekly payroll reports certifications from the company that performed renovations. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Future contracts will include Davis-Bacon requirements. Any future contracts will be reviewed by the Superintendent or his designee to ensure that the required language is included in the contract. Anticipated Completion Date: Immediate

View Audit 348999

Finding 537976 (2024-003)

Material Weakness 2024

White River Valley School District

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Context: The School Corporation expended $1,313,973 on building renovations which was charged to the ESSER III (84.425U) grant award. The School Corporation was unable to provide the capital asset listing as of June 30, 2024, for testing to ensure the building renovations were properly included on ...

Context: The School Corporation expended $1,313,973 on building renovations which was charged to the ESSER III (84.425U) grant award. The School Corporation was unable to provide the capital asset listing as of June 30, 2024, for testing to ensure the building renovations were properly included on the listing. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A fixed asset inventory will be secured prior to the next audit. Anticipated Completion Date: December 31, 2025

View Audit 348999

Finding 537974 (2024-002)

Material Weakness 2024

White River Valley School District

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY2...

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER I and ESSER II amounts reported for the reports covering the FY22 time period ($0 and $459,915 respectively) did not agree to the underlying expenditure records ($27,092 and $455,658 respectively) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER II, and ESSER III amounts reported for the reports covering the FY23 time period ($459,616 and $22,273 respectively) did not agree to the underlying expenditure records ($107,610 and $1,274,716 respectively) for the period of July 1, 2022 through June 30, 2023. We also noted there was no documented, secondary review of the information in the annual data reports by someone other than the preparer. Additionally, the School Corporation was unable to provide the supporting reports containing the FTEs reported as of 9/30/22 and 9/30/23. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Federal reporting will be completed by the due date assigned and approved by the Superintendent prior to submission. After submission, the reports will be maintained. Anticipated Completion Date: Immediate

View Audit 348999

Finding 537971 (2024-001)

Material Weakness 2024

White River Valley School District

IN

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employ...

Finding 2024-001 – Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: During testing we noted the following issues in a sample of forty ESSER payroll transactions: • 30 of 40 payroll transactions where a timecard was not completed by the employee to validate their hours worked and the time charged to the grant. • 26 of 40 payroll transactions where the School Corporation was unable to provide supporting documentation for approval of the hourly rate paid or the contracted salaried amount paid to employee. The noncompliance was due to turnover in the Corporation personnel and the inability to find supporting records from prior fiscal years. Contact Person Responsible for Corrective Action: Jennifer Graves Contact Phone Number: 812-659-1424 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A timecard checklist will be developed to keep track of timecards as they are received. Timecards will be collected by the Deputy Treasurer (Payroll) prior to completion of payroll and the timecards will be maintained with the payroll records. Salary schedules will be prepared and approved by the Board of School Trustees. The approved salary schedules will be maintained as part of the board documentation as well as part of the payroll records. Contracts will be maintained in a separate binder and a copy will be placed in the employee file. Anticipated Completion Date: Immediate

View Audit 348999 Questioned Costs: $1

Finding 537969 (2024-001)

Material Weakness 2024

Western Michigan University

MI

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness

Condition: Of the 40 students selected for enrollment reporting testing, the University did not properly update the student enrollment information for 6 students accurately. Planned Corrective Action: To ensure accurate and timely reporting of student withdrawals, the Registrar’s Office and the Offi...

Condition: Of the 40 students selected for enrollment reporting testing, the University did not properly update the student enrollment information for 6 students accurately. Planned Corrective Action: To ensure accurate and timely reporting of student withdrawals, the Registrar’s Office and the Office of Student Financial Aid have implemented a new process in compliance with 34 CFR 685.309(b) and 34 CFR 668.22:  The Office of Student Financial Aid will generate a list of students who received all failing grades and whose last date of attendance was reported as prior to the end of the term. The report will be shared with the Registrar’s Office.  The Registrar’s Office will then update the student enrollment status to "Withdrawn" in the National Student Clearinghouse database, using the reported last date of attendance as the effective date.  All updates will be submitted within 30 days of determination or included in the next NSLDS reporting cycle, per federal requirements. Staff have received additional training to ensure accurate enrollment status reporting. Additionally, an internal audit process will be implemented to verify that enrollment records are accurately updated each semester. Contact person responsible for corrective action: Carrie Cumming, Registrar Anticipated Completion Date: July 2025

View Audit 348998

Finding 537960 (2024-006)

Material Weakness 2024

South Harrison Community School Corporation

IN

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

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with...

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) – Period of Performance Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Documentation of review for adjustments/corrections, including the period of performance, will be maintained for auditor review. Anticipated Completion Date: June 15, 2025

View Audit 348992

Finding 537955 (2024-005)

Material Weakness 2024

South Harrison Community School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024-005 Finding Subject: Special Education Cluster (IDEA) – Earmarking Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the findin...

FINDING 2024-005 Finding Subject: Special Education Cluster (IDEA) – Earmarking Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The failure to expend all of the funding set aside for nonpublic schools was caused by several factors, including significant changes within the leadership of the nonpublic schools being served and parents’ refusal of services in lieu of vouchers being received to provide private services. The following corrective actions will be implemented with the intentions to fully expend the set-aside funding, account for the expenditures by location, and to document those efforts:  Attain documentation from the nonpublic schools being served to document the discussions about planned and allowable spending.  When it is projected that the nonpublic proportionate share will not be fully expended, documentation will be requested from the nonpublic school detailing the cause so that the waiver can be submitted.  Attend updates offered from the Indiana Department of Education for Special Education. Retain appropriate documentation from these meetings to support decisions made regarding the grants.  Account for all expenditures by nonpublic school location and prepare proportionate share reports utilizing the location-specific information. Anticipated Completion Date: April 1, 2025

View Audit 348992

Finding 537954 (2024-004)

Material Weakness 2024

South Harrison Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We c...

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) – Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Personnel involved in the purchasing process will review materials prepared by the Indiana Department of Education related to allowable costs. The specific questioned cost was for the provision of classroom snacks for the developmental preschool students. These have been provided as they are food costs above or and beyond routine school food costs. However, based upon guidance provided by the State Board of Accounts, reimbursement for snacks provided to the developmental preschool students will be sought. Anticipated Completion Date: April 1, 2025

View Audit 348992 Questioned Costs: $1

Finding 537949 (2024-003)

Material Weakness 2024

South Harrison Community School Corporation

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the ...

FINDING 2024-003 Finding Subject: COVID-19 - Education Stabilization Fund – Reporting Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The following internal controls will be implemented related to the required reporting of information:  Supporting details of reported information will be retained within the grant files for audit purposes.  Documentation of the collaboration between personnel submitting the report will be retained for audit purposes.  Documentation from the Indiana Department of Education to assure that the submitted data was correctly uploaded will be requested and retained for audit purposes. Anticipated Completion Date: June 30, 2025

View Audit 348992

Finding 537947 (2024-002)

Material Weakness 2024

South Harrison Community School Corporation

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024-002 Finding Subject: COVID-19 - Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible O...

FINDING 2024-002 Finding Subject: COVID-19 - Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Carolyn Wallace Contact Phone Number and Email Address: 812-738-2168, extension 102 and WallaceC@shcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: South Harrison Community School Corporation personnel in conjunction with the services of a qualified outside agency will compile an initial capital asset listing and will begin to conduct periodic inventory reviews as required. Anticipated Completion Date: August 15, 2025

View Audit 348992

Corrective Action Plans

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