Corrective Action Plans

Finding 525800 (2024-006)

Significant Deficiency 2024

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-006 Finding Subject: Special Education – Procurement Summary of Finding: There was no control in place, such as an oversight, review, or approval process, to ensure that contractors or subrecipients were not suspended, debarred, or otherwise excluded from receiving federal funds for the...

FINDING 2024-006 Finding Subject: Special Education – Procurement Summary of Finding: There was no control in place, such as an oversight, review, or approval process, to ensure that contractors or subrecipients were not suspended, debarred, or otherwise excluded from receiving federal funds for the Special Education program. Contact Person Responsible for Corrective Action: Danica Houze Contact Phone Number and Email Address: 812-274-8103 dhouze@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The CFO will monitor encumbrance reports on a regular basis. When federal procurements exceeding $25,000 are encumbered, we will have vendors submit a Suspended and Debarment Certification with their contract agreement when federal dollars are being encumbered. If we are unable to obtain a certification in this manner, alternate procedures such as checking the SAM.gov website will be utilized and the appropriate documentation supporting this review will be retained Anticipated Completion Date: 6/30/2025

View Audit 344970

Finding 525798 (2024-005)

Material Weakness 2024

Madison Consolidated Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.334

FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts r...

FINDING 2024-005 Finding Subject: Title I - Eligibility Summary of Finding: The October 1 Real Time report could not be presented for audit for 2021-2022, which would have been used to pull in enrollment and poverty information for the 2022-2023 grant. As such, we were unable to verify the amounts reported in the grant application. Additionally, we were unable to verify if the correct socioeconomic status was properly reported for any of the students. Additionally, we were unable to verify nonpublic enrollment and poverty data included on the Title I application. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to the timing of the prior audit and the nature of the Real-Time report, this portion of the finding was not able to be completed timely for FY23’s grant. Beginning in FY24, The Data Management Specialist will save all reports submitted to the DOE. This will ensure that supporting documentation is kept that will be used determine Eligibility for Title I. Additionally, for the nonpublic enrollment and poverty data, the grants specialist meets with non-public partners to review enrollment information and verify the student population that encumbers funding. The data management specialist for MCS verifies all enrollment information and poverty identification in concert with the nutrition manager of MCS, building administrators, and the central office administration to verify all data reported to the state. Anticipated Completion Date: 6/30/2025

View Audit 344970

Finding 525796 (2024-004)

Material Weakness 2024

Madison Consolidated Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-004 Finding Subject: Title I - Special Tests and Provisions - Assessment System Security Summary of Finding: The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training wa...

FINDING 2024-004 Finding Subject: Title I - Special Tests and Provisions - Assessment System Security Summary of Finding: The School Corporation had a process to provide assessment system security training and to ensure each employee that attended training signed the agreement indicating training was received. However, there was no process in place to ensure that all documentation of school employees being trained was retained for audit. As a result, some of the Indiana Testing and Security agreements were not able to be provided for review. Contact Person Responsible for Corrective Action: Janet McCreary Contact Phone Number and Email Address: 812-274-8001 jmccreary@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This was corrected in FY24. Our testing security coordinator now ensures that all training certifications are on file as required and monitors this via a spreadsheet. Anticipated Completion Date: Already completed.

View Audit 344970

Finding 525794 (2024-003)

Material Weakness 2024

Madison Consolidated Schools

IN

Procurement, Suspension & Debarment § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: The School Corporation did not have effective controls in place to ensure that the verification was completed for prior to entering into covered transactions or that the correct p...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: The School Corporation did not have effective controls in place to ensure that the verification was completed for prior to entering into covered transactions or that the correct procurement method was utilized for one vendor in the audit period. Contact Person Responsible for Corrective Action: Judy Brooks Contact Phone Number and Email Address: 812-274-8108 jbrooks@madison.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: For federal procurements exceeding $25,000, the Food Service Coordinator will request a signed certification of compliance from the vendor. If she is unable to obtain a certification in this manner, alternate procedures such as checking the SAM.gov website will be utilized and the appropriate documentation supporting this review will be retained Anticipated Completion Date: 6/30/2025

View Audit 344970

Finding 525790 (2024-002)

Significant Deficiency 2024

Forsyth County Board of Education

GA

Questioned Costs Internal Control / Segregation of Duties § 200.430

Name of Contact Person Responsible for the Corrective Action Plan: Larry Hammel, CFO Changes will be made to the standard operating procedure (SOP). To ensure that timesheets are completed correctly, signed, and reviewed prior to submission for payment. In addition, the principal for each school wi...

Name of Contact Person Responsible for the Corrective Action Plan: Larry Hammel, CFO Changes will be made to the standard operating procedure (SOP). To ensure that timesheets are completed correctly, signed, and reviewed prior to submission for payment. In addition, the principal for each school will be responsible for onboarding/resignation/transfer for all employees at the school location and reporting to Human Resources to process. The training for the new SOP will be completed by April 2025.

View Audit 344968 Questioned Costs: $1

Finding 525788 (2024-001)

Significant Deficiency 2024

Town of Barrington, Rhode Island

RI

Procurement, Suspension & Debarment

Corrective Action: We will include documentation with our procurement records that indicates the entity was not suspended, debarred, or otherwise excluded for applicable contracts. Anticipated Completion Date: Immediately Contact Person: Douglas Fiore, fiored@barringtonschools.org

View Audit 344960

Finding 525787 (2024-002)

None 2024

Marietta College

OH

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

The College will examine the document destruction date on student related files related to federal compliance requirements to ensure accuracy of the document destruction date and accuracy of student files. Additionally, the College will closeout the Federal Perkins Loan Program in fiscal year 2025.

View Audit 344941

Finding 525786 (2024-003)

Significant Deficiency 2024

Bay Cove Human Services, Inc. & Affiliate

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency

Management agrees with the finding and is in the process of revising internal controls to address this issue.

View Audit 344938

Finding 525784 (2024-002)

Significant Deficiency 2024

Bay Cove Human Services, Inc. & Affiliate

MA

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and is in the process of revising internal controls to address this issue.

View Audit 344938

Finding 525783 (2024-003)

Significant Deficiency 2024

Town of Merrimack

NH

Questioned Costs Procurement, Suspension & Debarment

Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: Verification of Suspension and Debarment. -Review list of Suspension and Debarments in SAM.GOV. -Report to department receiving Grant, if any of the services and materials provided by the companies/individuals...

Audit Finding Reference: 2024-003 Management’s Response and Planned Corrective Action: Verification of Suspension and Debarment. -Review list of Suspension and Debarments in SAM.GOV. -Report to department receiving Grant, if any of the services and materials provided by the companies/individuals appeared on the list of Suspension and Debarments in SAM.GOV. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – February 25, 2025

View Audit 344936 Questioned Costs: $1

Finding 525782 (2024-002)

Material Weakness 2024

Town of Merrimack

NH

Cash Management Internal Control / Segregation of Duties Material Weakness § 200.303

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to U...

Audit Finding Reference: 2024-002 Management’s Response and Planned Corrective Action: We have developed a procedure of printing out all State of NH remittance advices. -Check bank receipts daily. -Print out the State of NH remittance advices. -Confirm Funds were received. -Book the receipt to Unifund. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – February 25, 2025

View Audit 344936

Finding 525773 (2024-001)

Significant Deficiency 2024

Town of Merrimack

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: We are developing a document for policies and procedures over Federal Grants. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – April...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: We are developing a document for policies and procedures over Federal Grants. Name of Contact Person and Completion Date: Name 1: Paul Calabria Name 2: Xenia Simpson Anticipated Completion Date – April 1, 2025

View Audit 344936

Finding 525767 (2024-002)

Material Weakness 2024

South Vermillion Community School Corporation

IN

Procurement, Suspension & Debarment § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-002 Finding Subject: Child Nutrition - Procurement, Suspension, and Debarment Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the small purchase requirements. The School Corporation obtained quotes for the two vendors that qualifie...

FINDING 2024-002 Finding Subject: Child Nutrition - Procurement, Suspension, and Debarment Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the small purchase requirements. The School Corporation obtained quotes for the two vendors that qualified for the small purchase threshold, but no oversight performed. There were no controls in place to ensure that the vendors included a suspension and debarment clause or check the Sam.gov website. Contact Person Responsible for Corrective Action: Micah Williams Contact Phone Number and Email Address: 765-832-2426/mwilliams@svcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The finance department will work in conjunction with the Food Services Director to ensure that quotes are obtained from vendors that are listed on Sam.gov or have a suspension and debarment clause before making in purchases. There will be an email thread detailing the request, the quotes, and the process for ensuring suspension and debarment. Anticipated Completion Date: Immediate.

View Audit 344930

Finding 525761 (2024-001)

Material Weakness 2024

South Vermillion Community School Corporation

IN

School Nutrition Programs Subrecipient Monitoring Cash Management § 200.202 § 200.211 § 200.301 § 200.303 § 200.328

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster - Reporting Summary of Finding: There were no controls in place to ensure that the School Corporation complied with the reporting requirements. The reimbursement request reports were prepared and submitted by the Food Service Director without any oversight, review or approval process to ensure accuracy of the reports. There was no oversight to make sure that the number of meals served matched the report filed. The lack of internal controls was systemic throughout the audit period. Contact Person Responsible for Corrective Action: Amanda Myers Contact Phone Number and Email Address: 765-832-3551/amyers@svcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Amanda Myers, Food Services Director, will continue to receive the information for the monthly meals served from the cafeteria managers at each school. Once she enters the information, the HS cafeteria manager will review the numbers to ensure that the information was entered correctly. The reimbursement forms and information that was entered will be submitted to the finance department to ensure the reimbursement process is correctly receipted. Anticipated Completion Date: Immediate.

View Audit 344930

Finding 525757 (2024-002)

Material Weakness 2024

Mammoth Unified School District

CA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

MUSD will review all federal procurement transactions to ensure that they align with board policy 3230. The District has also joined PINCO, Partners in Nutrition Cooperative as of June 2024. PINCO is “the only self-managed Co-Operative USDA Receiving Agency and Purchasing Group in California. PINCO ...

MUSD will review all federal procurement transactions to ensure that they align with board policy 3230. The District has also joined PINCO, Partners in Nutrition Cooperative as of June 2024. PINCO is “the only self-managed Co-Operative USDA Receiving Agency and Purchasing Group in California. PINCO maintains an active and healthy relationship with CDE’s Resource Management Unit (RMU). PINCO works directly with the RMU assisting Member Districts with all reporting and documentation required under NSLP sponsorship.”

View Audit 344920

Finding 525756 (2024-001)

Significant Deficiency 2024

Morehouse Place Cooperative

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 344916

Finding 525750 (2024-004)

Significant Deficiency 2024

Iowa Grant School District

WI

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Co...

Finding #2024-004 – Education Stabilization Fund – ESSER II #84.425D and ESSER III #84.425U Federal Grantor – U.S. Department of Education Pass-through Award Number – 2022-252646-DPI-ESSERFII-163 and 2022-252646-DPI-ESSERFIII-165 Pass-through Entity – Wisconsin Department of Public Instruction Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for project totaled $348,177. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts subject to wage rate requirements a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for contractor or subcontractor t submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: Potential reimbursement for costs that did not follow the wage rate requirements. Questioned Costs: $348,177 Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Response: Before bidding any future construction project more than $2,000, the request for bid and contract will include a prevailing wage rate clause. Certified payrolls will be received for any such contracts. Contact Person: Loras Winders Anticipated Completion: June 30, 2025

View Audit 344902 Questioned Costs: $1

Finding 525749 (2024-002)

Material Weakness 2024

Iowa Grant School District

WI

Material Weakness Internal Control / Segregation of Duties

Finding #2024-002 – Material Audit Adjustments (Prior Year Finding #2023-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District di...

Finding #2024-002 – Material Audit Adjustments (Prior Year Finding #2023-002) Condition: The audit proposed adjusting journal entries during the audit process to adjust District account balances. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness was determined to exist in the District’s internal controls. Effect: Financial reports generated by the accounting system may not provide an accurate reflection of the District’s financial position or activities. Cause: Financial information was not recorded in a timely manner and numerous adjustments were needed in order to correct account balances. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor in future years. Contact Person: Loras Winders Anticipated Completion: June 30, 2025

View Audit 344902

Finding 525748 (2024-001)

Material Weakness 2024

Iowa Grant School District

WI

Internal Control / Segregation of Duties

Finding #2024-001 – Segregation of Duties (Prior Year Finding #2023-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on...

Finding #2024-001 – Segregation of Duties (Prior Year Finding #2023-001) Condition: The available office staff precludes a proper segregation of duties in the control areas reviewed. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Controls Over Accounts Payable/Disbursements 1. Person processing accounts payable is not always separate from those who print the checks. Controls Over Payroll 1. Person preparing the payroll is not independent of other personnel duties such as custody of the checks. Criteria: Internal controls should be in place that provide adequate segregation of duties. Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. 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 and continue to work to achieve segregation of duties whenever cost effective. The cash disbursements process includes approval of purchase orders and matching of approved purchase orders with invoices. Review of account coding is performed by the disnict accounting staff. The payroll disbursement process includes approval of timesheets and review of coding on an ongoing basis. The Board of Education reviews budget to actual info1matio11 along with disbursement information monthly. Contact Person: Loras Winders Anticipated Completion: Not Applicable

View Audit 344902

Finding 525731 (2024-002)

Significant Deficiency 2024

Community College District of Monroe County, Michigan

MI

As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered ...

As noted in Section II – Financial Statement Findings of this report, proper procedures should be put into place at year end to properly report plant fund activity, accrued liabilities, due to/from accounts, and restricted grants. This finding could impact Federal Awards and is therefore considered a finding in Section III – Federal Award Findings and Questioned Costs. Refer to Reference Number 2024-001 for further details of this finding and the views of responsible officials and planned corrective actions.

View Audit 344899

Finding 525730 (2024-002)

Significant Deficiency 2024

Sweetwater County, Wyoming

WY

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213

2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to doc...

2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to document the subrecipient was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Recommendation: MHP recommends Southwest Counseling Services implement processes and controls to ensure compliance with the suspension and debarment requirement. Corrective action regarding Suspension and Debarment: The CFO will add the System for Award Management (SAM) Registration Status Search for any contracts using federal funds to the contracting process. The SAM Registration Status Search will allow Contract Managers to verify their sub-recipients are in good standing and not suspended or debarred from receiving Federal Funds. It will be included in the contracting policies of the agency. The CFO will also include to the "Special Provisions" section from the Federal Funds Contract Template in the each individual contract as reviewed and approved by legal counsel. Anticipated completion date: December 31, 2024 Contact person: Melissa Wray-Marchetti, CFO

View Audit 344895

Finding 525707 (2024-016)

Material Weakness 2024

Woodland Park School District Number Re-2

CO

Subrecipient Monitoring Reporting Material Weakness

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with dat...

2024-016 Reporting for Education Stabilization Fund Federal program: ALN 84.425U&D Education Stabilization Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: ESSER grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. An LEA is required to submit certain annual financial reports to its SEA on an annual basis. Condition: The District did not timely file the annual financial report and the filed report did not agree to the general ledger. The District did not file its annual financial report for grant 4414 until February of 2025. The District has not filed its annual financial report for the ARP-Mentor grant. Management Response and Planned Corrective Actions Criteria: Grant accounting was performed by a part-time contractor who left at beginning of the fiscal year. The CFO absorbed those accounting tasks within the remaining finance team. Failure to file ESSER reporting timely was communicated by Superintendent to CFO when the CDE sent notice, but reporting was not completed before dismissal. Management will ensure controls are in place to confirm grant accounting and reporting are reviewed, completed, correct, and timely. Management will further ensure grant accounting expertise is again employed or contracted in the district. Responsibility for Corrective Action: Ken Witt, Superintendent Anticipated Completion Date: Summer of 2025

View Audit 344875

Finding 525695 (2024-002)

Significant Deficiency 2024

City of Covington, Kentucky

KY

HUD Housing Programs Eligibility Internal Control / Segregation of Duties

Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing pr...

Recommendation – We recommend the public housing authority design and implement internal controls to have the Section 8 Housing program participants income and family composition examination every 12 months. Additionally, such examination should be documented and retained in the Section 8 Housing program participant files. Management’s Response: We agree with the auditors’ recommendations, and the following action will be taken to improve the situation. The public housing authority will review procedures around record retention and adjust as necessary to ensure compliance with HUD requirements.

View Audit 344847

Finding 525690 (2024-003)

Material Weakness 2024

East Washington School Corporation

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2024-003 Finding Subject: Covid-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: This is a repeat finding form the immediately prior audit report. An effective internal control system, which would include segregation of duties, was...

FINDING 2024-003 Finding Subject: Covid-19 – Education Stabilization Fund – Special Tests and Provisions – Wage Rate Requirements Summary of Finding: This is a repeat finding form the immediately prior audit report. An effective internal control system, which would include segregation of duties, was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement. The School Corporation had not designed, nor implemented a system of internal controls to ensure that the wage rate requirements were met for construction projects. Contact Person Responsible for Corrective Action: Joanna Trueblood, Treasurer Contact Phone Number and Email Address: 812-967-3926 ext.5790 | jtrueblood@ewsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Corporation Treasurer will ensure that any new construction contracts in excess of $2,000, which are financed by federal assistance funds, pay wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL) to their laborers and mechanics. The previously implemented corrective action plan failed due to lack of knowledge of utilizing federal assistance funds. It was believed the language addressing prevailing wage within the contract met the prevailing wage rate requirement. The Corporation will require all vendors of any new construction contracts to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work is performed. Also, a Corporation checklist will be created for all construction projects financed by federal assistance funds to ensure all requirements are met.􀀃 Anticipated Completion Date: March, 2025

View Audit 344846

Finding 525689 (2024-001)

Significant Deficiency 2024

Middle Kentucky Community Action Partnership, Inc.

KY

Subrecipient Monitoring Reporting Significant Deficiency

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date...

Management agrees with the finding and has committed to a corrective action plan. Middle Kentucky has the use of a scheduling calendar in which required dates of reports and other key events are now placed. Middle Kentucky CFO has added the dates of reports including the FSRS report and its due date. From this calendar an alert can and will e sent to the CFO and a designated second person to alert them as to the upcoming required date that this and other reports are to be submitted. The calendar both electronic and in written form is now in use and no further instances of this occurrence should occur within the fiscal department in the future.

View Audit 344835

Corrective Action Plans

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