Corrective Action Plans

Finding 528450 (2024-003)

Significant Deficiency 2024

State of Kansas

KS

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: We identified two Direct Loan disbursements made by Fort Hays State University (FHSU or the University) in which the University did not make the required notification. Recommendation: We recommen...

Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Condition: We identified two Direct Loan disbursements made by Fort Hays State University (FHSU or the University) in which the University did not make the required notification. Recommendation: We recommend the University implement review procedures to ensure disbursement notifications are properly functioning prior to disbursing Direct Loans. Views of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: At the time the expiration of the engagement plan was discovered in September 2023, it was immediately resolved and put back into place to continue sending notices. We have implemented new ERP functionality and safeguards in place to ensure these engagement plans don’t expire and stop running without our knowledge and action to extend or update them. Name(s) of the contact person(s) responsible for corrective action: Dane Lonnon Planned completion date for corrective action plan: September 2023 and ongoing

View Audit 346470

Finding 528448 (2024-001)

Material Weakness 2024

Prairie Heights Community School Corporation

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.313 § 200.317 § 200.318 § 200.319

Context: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal years 2022-2023 and 2023-2024, the Cooperative operated the special education program and spent the federal money on behalf of all its members. As the grant agreement was...

Context: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal years 2022-2023 and 2023-2024, the Cooperative operated the special education program and spent the federal money on behalf of all its members. As the grant agreement was between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. Description of Corrective Action Plan: School Corporation will reach out to the Cooperative to discuss internal controls over procurement, and suspension and debarment and request annual listing of vendors exceeding federal and state procurement thresholds to ensure Cooperative adheres to regulations and established procurement policy and request that procurement policies are written, and all procurements are fully documented based upon the applicable federal and state standards Anticipated Completion Date: The School Corporation will implement the actions noted above quarterly to ensure proper internal controls are in place. The treasurer will request this information starting in April of 2025 for the first quarter of the calendar year.

View Audit 346468

Finding 528447 (2024-001)

Significant Deficiency 2024

World Relief Corporation of National Association of Evangelicals

MD

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.403

Action Taken: We have taken several steps to prevent this sort of error in the future:We immediately reviewed this error with the office in question and made sure they understood the correct process of capitalizing prepaid expenses and expensing each month  This is a transaction that was made in...

Action Taken: We have taken several steps to prevent this sort of error in the future:We immediately reviewed this error with the office in question and made sure they understood the correct process of capitalizing prepaid expenses and expensing each month  This is a transaction that was made in error, guidance for handling prepaid expenses already exists. We reviewed this existing guidance around the correct way to handle prepaid expenses with relevant finance staff.  At the end of each fiscal year offices will be required to complete a full check with finance signoff for prepaid expenses and agree that everything that is prepaid has been communicated to finance.  There is an existing process for grant closeout that provides additional review of expenses that would detect this sort of expense and ensure it is recorded correctly, however, in this instance it was a multi-year grant and so the grant was not closed out and fiscal year end.  As this is a multi-year grant, we corrected this error in FY25 and returned the funds to the grantor for the expense that had not yet been incurred.

View Audit 346462 Questioned Costs: $1

Finding 528446 (2024-003)

Significant Deficiency 2024

Village of Spring Valley Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Auditee’s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic has resulted in delaying or receiving no responses from tenants regarding obtaining...

Auditee’s Response and Planned Corrective Action The Authority has had staff and consultant turnover during the period under audit. Additionally, the eviction moratorium and lasting effects from the COVID-19 pandemic has resulted in delaying or receiving no responses from tenants regarding obtaining the necessary documentation for eligibility requirements. The Authority has evidentiary documentation supporting their attempts to obtain the required documents from the tenants, such as certified letters, and courts suspension of evictions during the eviction process. Other documentation related to the moratorium that resulted from the COVID-19 pandemic, is available which includes evictions for nonpayment and noncompliance. The Authority has been working with legal counsel on these matters and continues to pursue this vigorously. The Authority has also hired new staff and consultants who has been diligently working to implement improvements. In most of the files the checklist cover pages were included but in some files reviewed the oversite cover page checklist was missing, however the required documentations were in place. A greater effort will be made immediately that all files will have completed the control check list cover pages in place with all appropriate signatures noted. Planned Implementation Date of Corrective Action: March 4, 2025 Person Responsible for Corrective Action: Keith Burrell, Executive Director

View Audit 346459

Finding 528443 (2024-004)

Significant Deficiency 2024

Garrett-Evangelical Theological Seminary

IL

Student Financial Aid Eligibility Reporting

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the ...

Condition: Of the seven students selected for enrollment reporting testing, the Seminary did not properly update the student enrollment information for one student accurately or in a timely manner. Planned Corrective Action: The Seminary will update our institutional policies and definitions of the various types of enrollment status’s allowed to be reported to NSLDS to conform to the federal regulations. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 2/19/25

View Audit 346451

Finding 528442 (2024-003)

Significant Deficiency 2024

Garrett-Evangelical Theological Seminary

IL

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Condition: During our review of internal controls, it was noted that the Seminary does not have a policy or procedures in place, as required by the Code of Federal Regulations Planned Corrective Action: Garrett has implemented a written policy and procedure that complies with regulations. Contact pe...

Condition: During our review of internal controls, it was noted that the Seminary does not have a policy or procedures in place, as required by the Code of Federal Regulations Planned Corrective Action: Garrett has implemented a written policy and procedure that complies with regulations. Contact person responsible for corrective action: Ashley Schreiner, Director of Financial Aid Anticipated Completion Date: 2/13/25

View Audit 346451

Finding 528440 (2024-001)

Significant Deficiency 2024

Southwestern Michigan College

MI

Student Financial Aid Matching / Level of Effort / Earmarking Significant Deficiency

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: The Financial Aid Office has taken immediate action to ensure that students are sent the appropriate loan disbursement notifications and is planning a longterm automat...

Condition: The College did not send out the post-disbursement email notifications to a group of students. Planned Corrective Action: The Financial Aid Office has taken immediate action to ensure that students are sent the appropriate loan disbursement notifications and is planning a longterm automated solution. Southwestern Michigan College does not automatically package loans in a student's initial financial aid offer. This strategy was part of a default management plan developed in 2014. As a result, we manually process loan requests throughout the semester as students notify us that they wish to borrow, and complete the Entrance Counseling and Master Promissory Note requirements on studentaid.gov. We will now run the disbursement notification process each week throughout the entire semester to ensure timely notifications. We are also planning to implement a long-term automated solution. This would be a process in our ERP system and will run automatically using our scheduler software. The process will send an email notification to students as new loans are processed. A record of this notification will be retained in our ERP system. Contact person responsible for corrective action: Lauren Mow, Director of Financial Aid Anticipated Completion Date: Immediate corrective action taken with automation planned for Fall 2025.

View Audit 346439

Finding 528438 (2024-006)

Significant Deficiency 2024

New Mexico Highlands University

NM

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: In regards to the Stipends sample, the University cannot d...

Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: In regards to the Stipends sample, the University cannot determine the accuracy of the audit without seeing the sample materials with the deficiencies. Our corrective action at this time is as follows: We will evaluate our current process and look for a breakdown in the process. We will then revise the process and policy accordingly. In all cases, ORSP will review for compliance and we will monitor the processes for potential deficiencies throughout FY25. Timeline and Estimated Completion Date: June 30, 2025 Responsible Party: Office of Research and Sponsored Projects and Grant Principal Investigators.

View Audit 346437

Finding 528367 (2024-005)

Significant Deficiency 2024

New Mexico Highlands University

NM

Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320 § 200.403

Auditor’s Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly and retain backup documentation to support amounts charged to grant. Views of Responsible Officials and ...

Auditor’s Recommendation: The Auditor recommends that the procurement policy be updated to comply with all relevant federal procurement requirements and reviewed for necessary revisions regularly and retain backup documentation to support amounts charged to grant. Views of Responsible Officials and Planned Corrective Action: Purchasing has updated policy to reflect Federal Guidelines. In addition, the determination has been made to self-certify allowing the University to more closely align requirements from the State of New Mexico with Federal purchasing. Furthermore, additional training within the Purchasing Department has and will continue to be provided for staff to have the tools to identify all circumstances that require additional compliance. The update of Policy was completed in June 2024. Self-Certification was documented in October 2024. Training is ongoing but initial will be completed January 2025. Timeline and Estimated Completion Date: January 2025 Responsible Party: Director of Purchasing

View Audit 346437 Questioned Costs: $1

Finding 528366 (2024-004)

Material Weakness 2024

New Mexico Highlands University

NM

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

Auditor’s Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Views of Responsible Officials and Planned Correc...

Auditor’s Recommendation: The auditor recommends the University strengthen controls in place to provide assurance that proper review occurs with someone knowledgeable with the grant and retain backup documentation to support amounts charged to grant. Views of Responsible Officials and Planned Corrective Action: In regards to the non payroll sample, the University cannot determine the accuracy of the audit without seeing the sample materials with the deficiencies. The normal process for FY24 and going forward: Chrome River invoices and purchase requisitions is as follows: Authorized signatory on the grant (often the PI) submits the pre approval for the purchase requisition for University consideration. ORSP office reviews the purchase for compliance with the grant or contract and the code of federal regulations. Purchasing also reviews for compliance with federal regulations and other state and local guidelines. VP and Presidential signatures are required for large purchases. Certain classes of purchases (food) also require further review and high level signatures. All purchases will be send to AP for final review and processing. Our corrective action is to examine the documentation in the sample to see where the breakdown in control is occurring and revise our process. Timeline and Estimated Completion Date: Commencing Jan 2025 and revise process accordingly. Responsible Party: Grant personnel, Office of Research and Sponsored Projects, Director of Purchasing, Business office, Vice President of Finance and Administration.

View Audit 346437

Finding 528365 (2024-003)

Material Weakness 2024

New Mexico Highlands University

NM

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: Management agrees that there have been significant challen...

Auditor’s Recommendation: We recommend the University strengthen the controls in place to provide assurance that proper review occurs and retain documentation needed for an audit. Views of Responsible Officials and Planned Corrective Action: Management agrees that there have been significant challenges with the Paycom system and the approval of the contracts. We are currently working on signature workflows to ensure proper approval for our student, staff and faculty employees. We have begun a team effort among staff in following offices : HR , ORSP, BO, AA, ITS and VPFA. We are working to ensure that all personnel in the chain of the workflow know what signatures are required on different types of contracts. We plan to train relevant staff to recognize when appropriate approvals are not in place and return contracts and timesheets for proper approval. Supervisor training is planned for January 27, 2025 to ensure that supervisors as well as employees take responsibility. In regards to the time and effort, we need a software solution that automatically generates these reports for us and payroll information ties to the payroll system and general ledger. At this time the majority of all the reports generated out of Paycom require intensive manual work in multiple offices. The BO and ORSP will be working on IDC identifying issues and determining solutions. Timeline and Estimated Completion Date: Changes will be implemented in January to be completed by June 30, 2025. Responsible Party: Office of Research and Sponsored Projects, Comptroller and Director of Human Resources

View Audit 346437 Questioned Costs: $1

Finding 528364 (2024-010)

Significant Deficiency 2024

Penasco Independent School District

NM

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency § 200.430

Recommendation We recommend that for hourly employees, both the employee and the supervisor sign the timecard, either manually or electronically, to provide evidence that the employee takes responsibility for the hours worked and the supervisor can attest to the hours worked. Management Response Co...

Recommendation We recommend that for hourly employees, both the employee and the supervisor sign the timecard, either manually or electronically, to provide evidence that the employee takes responsibility for the hours worked and the supervisor can attest to the hours worked. Management Response Corrective Action: The District has actively been working with staff and management to review and sign their timesheets before processing payroll. Due Date of Completion: June 30, 2025 Responsible Party(ies): Business Manager

View Audit 346420

Finding 528363 (2024-009)

Significant Deficiency 2024

Penasco Independent School District

NM

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Recommendation We recommend that the District follow the guidance in NM PED's PSAB Supplement 13, Purchasing. Management Response Corrective Action: A purchasing policy is being developed by the district so the staff can have a clear understanding of the expectations regarding the purchasing proces...

Recommendation We recommend that the District follow the guidance in NM PED's PSAB Supplement 13, Purchasing. Management Response Corrective Action: A purchasing policy is being developed by the district so the staff can have a clear understanding of the expectations regarding the purchasing process. The District will work with employees to follow the policy and obtain purchase orders before receiving items and/or placing orders. Due Date of Completion: June 30, 2025 Responsible Party(ies): Business Manager

View Audit 346420

Finding 528361 (2024-005)

None 2024

West Harvey-Dixmoor School District 147

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 2 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermo...

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 2 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.

View Audit 346419

Finding 528360 (2024-003)

Material Weakness 2024

Martin Luther King, Jr. Child Care Center Association, Inc.

KS

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2024-003 Ineffective Internal Controls over Authorization of ACH Payments of Federal Expenditures (Material Weakness) Federal Agency: U.S. Department of Education Pass through entity: Kansas Department of Education Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 A...

2024-003 Ineffective Internal Controls over Authorization of ACH Payments of Federal Expenditures (Material Weakness) Federal Agency: U.S. Department of Education Pass through entity: Kansas Department of Education Program Name: Child and Adult Care Food Program Assistance Listing Number: 10.558 Award Period: June 30, 2024 Recommendation: The Board and/or management approve ACH payments of federal expenditures with evidence of approval. Acton Taken (Unaudited): Management currently receives all ACH submissions rom bank to business email. Management will have a Board Member and/or management to sign/stamp ACH printout that is generated when input is complete. Contact Name – Shalonda Smith, CACFP Director Expected Completion Date – 3/31/2025

View Audit 346415

Finding 528358 (2024-001)

Significant Deficiency 2024

Southwest Wisconsin Technical College

WI

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed b...

U.S. Department of Education The Southwest Wisconsin Technical College (the College) respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 to June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2024-001 Student Financial Assistance Cluster – Assistance Listing No. 84.063 and 84.268 Recommendation: We recommend that the District review its processes and internal controls designed to mitigate the risk of noncompliance with the stated criteria. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. Work with Student Information System (SIS) vendor to correct issues in the report used to submit Clearinghouse reports. This is a priority issue and has been escalated to the highest level and is under progress. 2. Created a report in SIS to identify student status errors to be corrected. 3. Submit enrollment reports more frequently. Name(s) of the contact person(s) responsible for corrective action: Kelly Kelly, Controller Planned completion date for corrective action plan: June 30, 2025 *** If the U.S. Department of Education has questions regarding this plan, please call Kelly Kelly, Controller, at (608) 822-2305.

View Audit 346400

Finding 528355 (2024-002)

Material Weakness 2024

Bucks County Community College

PA

Subrecipient Monitoring Material Weakness Reporting

Finding 2024-002: Reporting (Material Weakness, repeat finding) U.S. Treasury Department – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Statement of Condition: During testing several of the College’s quarterly ARPA expenditure reports were submitted to Bucks County after the deadli...

Finding 2024-002: Reporting (Material Weakness, repeat finding) U.S. Treasury Department – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) Statement of Condition: During testing several of the College’s quarterly ARPA expenditure reports were submitted to Bucks County after the deadline per the grant agreements. The reports tested were submitted between 1-189 days late. Criteria: The College is a subrecipient of ARPA funding from Bucks County. The grant agreements state the College must submit quarterly expenditure reports to the County 11 days after the end of the quarter (calendar year). Cause: The College did not have adequate controls in place to ensure the timely filing of expenditure reports. Effect: Failure to comply with ARPA reporting requirements could jeopardize future federal funding. Recommendation: We recommend that the College reconcile, review, and submit reports in a timely manner based on grant agreements. View of responsible officials and planned corrective actions: Management agrees with the finding. The College has strengthened the process to ensure the timely and accurate reconciliation, review, and submission of expenditure reports consistent with the requirements of all grant agreements. The College’s Grant Office created a Grant Project Management Platform to track compliance requirements for all grants including timely invoicing and reporting. This platform provides a dashboard and reminder functions for deadline monitoring. The Associate Dean, Academic Partnerships who manages the Grants Office, participates in weekly meetings with the Grants Manager and Executive Director, Research, Assessment, Data Analytics, & Reporting, to review deadlines and facilitate the timely and accurate completion of all tasks related to grant compliance. Name(s) of Contact Person(s) Responsible for Corrective Action: Patricia Smallacombe, Associate Dean, Academic Partnerships Anticipated Completion Date: February 28, 2025

View Audit 346399

Finding 528354 (2024-007)

Material Weakness 2024

Town of Hanna

WY

Subrecipient Monitoring Reporting

CORRECTIVE ACTION ITEM - MONITORING and REPORTING - CFDA# 15.252- ABANDON MINE LAND RECLAMATION Individual Responsible: Ann Calvert Treasurer Anticipated Completion Date: 03/31/2025 Corrective Action/Management Response: The Town Treasurer has reached out via e-mail to AML representatives Jennifer R...

CORRECTIVE ACTION ITEM - MONITORING and REPORTING - CFDA# 15.252- ABANDON MINE LAND RECLAMATION Individual Responsible: Ann Calvert Treasurer Anticipated Completion Date: 03/31/2025 Corrective Action/Management Response: The Town Treasurer has reached out via e-mail to AML representatives Jennifer Russel and David Pendleton to help with the filing of a SF-245 required report.

View Audit 346396

Finding 528353 (2024-009)

Material Weakness 2024

Union School Corporation

IN

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

Context: The School Corporation expended $720,784 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the...

Context: The School Corporation expended $720,784 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will ensure that building renovations will be added to the capital asset list. Anticipated Completion Date: 07/30/2025

View Audit 346388

Finding 528352 (2024-008)

Material Weakness 2024

Union School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fed...

Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have a contract with the company that included the clause for the federal wage rate requirements. The total amount disbursed and reported on the SEFA during the audit period is $467,094 and the labor portion was not determinable by the School Corporation. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will ensure that they follow the Davis-Bacon requirements. Anticipated Completion Date: 05/01/2025

View Audit 346388

Finding 528350 (2024-007)

Material Weakness 2024

Union School Corporation

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 II and ESSER III amounts reported for the reports covering the ...

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 II and ESSER III amounts reported for the reports covering the FY22 time period ($0 and $0, respectively) did not agree to the underlying expenditure records ($79,112 and $99,245 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 ($178,829 and $874,154, respectively) did not agree to the underlying expenditure records ($159,450 and $789,489), 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. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will make sure all expenditures match annual data reports. Anticipated Completion Date: 05/01/2025

View Audit 346388

Finding 528349 (2024-006)

Material Weakness 2024

Union School Corporation

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Material Weakness § 200.303

Context: The School Corporation was required to submit one workbook covering FY21 and FY22 to the Indiana Department of Education (IDOE) during the audit period to meet federal the Level of Effort - Maintenance of Effort requirements. We noted the amounts reported covering the FY21 time period ($86...

Context: The School Corporation was required to submit one workbook covering FY21 and FY22 to the Indiana Department of Education (IDOE) during the audit period to meet federal the Level of Effort - Maintenance of Effort requirements. We noted the amounts reported covering the FY21 time period ($865,515) did not agree to the underlying expenditure records ($1,474,349 for the period of July 1, 2020 through June 30, 2021). Additionally, we noted the amounts reported covering the FY22 time period ($937,948) did not agree to the underlying expenditure records ($2,695,619, for the period of July 1, 2021 through June 30, 2022). Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Business Manager will work with INDLS to ensure the MOE workbook matches expenditures. Anticipated Completion Date: 06/30/25

View Audit 346388

Finding 528348 (2024-005)

Material Weakness 2024

Union School Corporation

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.309 § 200.461

Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. From review of the expense population, we noted 2 payments to the service provider where the service provider was not paid until after liquidation date of December 29, 2023. Th...

Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. From review of the expense population, we noted 2 payments to the service provider where the service provider was not paid until after liquidation date of December 29, 2023. The School Corporation did not pay the service provider until April 30, 2024 for $258,488 for the services provided. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will have all Special Ed funds paid before liquidation date. Anticipated Completion Date: 12/29/25

View Audit 346388

Finding 528343 (2024-004)

Significant Deficiency 2024

Union School Corporation

IN

Cash Management Subrecipient Monitoring § 200.303 § 200.305

Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider, which totaled $3,782,381 for the audit period. For all invoices during the...

Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider, which totaled $3,782,381 for the audit period. For all invoices during the audit period, the School Corporation submitted and received reimbursement from the IDOE prior to paying the service provider, and then the School Corporation remitted payment to the service provider. There was significant delay in the time between the School Corporation was reimbursed by IDOE and when the School Corporation paid the service provider. The delay in payment was in the range of 2 – 4 months for the payments made during the audit period. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation will pay Special Ed invoice to INDLS within the same week as receiving the reimbursement. Anticipated Completion Date: 05/01/2025

View Audit 346388

Finding 528342 (2024-003)

Material Weakness 2024

Union School Corporation

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. For 1 of the 5 sample payments to the service provider, the School Corporation only reviewed a summary level invoice from the service provider which did not include the underly...

Context: The School Corporation pays one hundred percent of its Special Education Cluster funding to one service provider. For 1 of the 5 sample payments to the service provider, the School Corporation only reviewed a summary level invoice from the service provider which did not include the underlying support or detail of the reimbursable costs incurred by the service provider. The sample amount paid to the service provider without underlying support or detail was $1,138,684. The lack of underlying support was isolated to the 22611-122-PN01 grant. The School Corporation received the support for all other payments tested. Contact Person Responsible for Corrective Action: Abigail Lindsey Contact Phone Number: 765-853-5464 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Corporation and INDLS has already put in place to receive a detailed invoice for Special Education funds. Going forward INDLS will provide detailed invoices for all reimbursable costs. Anticipated Completion Date: 05/01/2025

View Audit 346388

Corrective Action Plans

Filters