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Corrective Action Plans

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Finding 540902 (2024-001)
Material Weakness 2024
Wayne Independent School District No. 10
OK
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking
We did not realize the requirements of the Davis Bacon Act until our FY 23 Audit. The projects requiring the use of the act were done prior to the audit in March of 2024. The District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards...
We did not realize the requirements of the Davis Bacon Act until our FY 23 Audit. The projects requiring the use of the act were done prior to the audit in March of 2024. The District will develop internal controls to meet the requirements of the Davis-Bacon Act that ensure any time federal awards are used on construction that compliance with contracts, including inserting the prevailing wage clauses and ensuring that federal wage rates and fringes are met by an effective monitoring process which includes collecting and reviewing weekly certified payroll reports from the contractor or subcontractor. The District will also ensure that all items are posted at the work site to ensure compliance.
View Audit 350531
Finding 540894 (2024-004)
Significant Deficiency 2024
City of Waltham, Massachusetts
MA
Procurement, Suspension & Debarment
The Business Office will update the Grants Requisition Form to include a field to indicate whether or not a Debarment Certification is required. Both the Grants Manager and Assistant Superintendent of Finance and Operations are required to sign off on all Grant Requisition Forms. Additionally, the F...
The Business Office will update the Grants Requisition Form to include a field to indicate whether or not a Debarment Certification is required. Both the Grants Manager and Assistant Superintendent of Finance and Operations are required to sign off on all Grant Requisition Forms. Additionally, the Fiscal Coordinator will work with her Accounts Payable team to make sure they are double checking the Debarment Certification field as part of their review of all submitted grant requisitions.
View Audit 350527
Finding 540886 (2024-003)
Material Weakness 2024
City of Waltham, Massachusetts
MA
Questioned Costs Procurement, Suspension & Debarment
The Fiscal Coordinator, Supervisor of Transportation, Assistant Superintendent of Finance and Operations, and Grants Manager have all been briefed on the procurement standards. The Grants Manager will develop a grants management manual to share with all educators and administrators who are implement...
The Fiscal Coordinator, Supervisor of Transportation, Assistant Superintendent of Finance and Operations, and Grants Manager have all been briefed on the procurement standards. The Grants Manager will develop a grants management manual to share with all educators and administrators who are implementing grants, and will meet individually with the lead person on each grant to make sure all standards and procedures are clear. The Business Office will update the Grants Requisition Form to include a field to indicate whether procurement standards have been met. Both the Grants Manager and Assistant Superintendent of Finance and Operations are required to sign off on all Grant Requisition Forms.
View Audit 350527 Questioned Costs: $1
Finding 540878 (2024-002)
Significant Deficiency 2024
City of Waltham, Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Moving forward all Time & Efforts Records for federal grant funded positions will be on a single schedule (December and June) of each calendar year and tracked by each program department with support from administrative assistants. All forms will be collected electronically and remain on file in one...
Moving forward all Time & Efforts Records for federal grant funded positions will be on a single schedule (December and June) of each calendar year and tracked by each program department with support from administrative assistants. All forms will be collected electronically and remain on file in one central location in the Finance Department through Grants. This process was begun last year and worked well, but we learned that we need to include a mechanism for ensuring that staff complete Time and Effort forms upon their departure if they leave their role/the district prior to the December or June collection dates. We are working with HR to make sure that this is part of the exit process for any federally-funded staff.
View Audit 350527 Questioned Costs: $1
Finding 540877 (2024-007)
Material Weakness 2024
Putnam County Commission
WV
Reporting Special Tests & Provisions § 200.1
The County Commission will ensure all expenditures are properly reported to the governing entity during the proper reporting period.
The County Commission will ensure all expenditures are properly reported to the governing entity during the proper reporting period.
View Audit 350525
Finding 540876 (2024-006)
Material Weakness 2024
Putnam County Commission
WV
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.404
The County Commission will work directly with the vendor to ensure future payment requests properly align with payment information listed on the federal contract.
The County Commission will work directly with the vendor to ensure future payment requests properly align with payment information listed on the federal contract.
View Audit 350525
Finding 540859 (2024-001)
Significant Deficiency 2024
Magnolia School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439
At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacment submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. We will develop a better checklist for items s...
At the time of the purchase for this particular building, the district had several prior approval applications for HVAC replacment submitted to DESE for approval. We believe this one had been submitted as well but was unable to confirm that with DESE. We will develop a better checklist for items submitted to DESE for prior approvals so nothing is overlooked.
View Audit 350512 Questioned Costs: $1
Finding 540858 (2024-001)
Material Weakness 2024
Bladen County
NC
Eligibility Matching / Level of Effort / Earmarking
Corrective Action- Internal Control Error: Failure to comply with policy requirement: Five (5) Instances of failure to complete at least one compliance component. All identified missing or incomplete verification of facts or were improperly forced. Income Maintenance Medicaid Supervisors will ...
Corrective Action- Internal Control Error: Failure to comply with policy requirement: Five (5) Instances of failure to complete at least one compliance component. All identified missing or incomplete verification of facts or were improperly forced. Income Maintenance Medicaid Supervisors will complete monthly second party reviews for application approvals/recertifications/denials/withdrawals for applications and ongoing cases. Based on findings from the monthly second party review of applications/recertifications individual meetings will be held with the responsible Income Maintenance Caseworker to discuss the errors found and ways to improve the work performance. The individual counseling will assist in assuring that the worker understands the error and what they need to do for improvements. Monthly a spreadsheet is created from each individual score, from each Income Maintenance Caseworkers audit. The spreadsheet is reviewed monthly and presented quarterly at the Bladen County Health and Human Service Advisory Committee meeting. In addition to the above ongoing process a meeting/training will be held with the Medicaid staff on or prior to January 15, 2025 and the following manual sections will be addressed (handouts given): DMA Admin Letter 02-19 The Work Number Procedures, Job Aid: The Work Number, Job Aid: Online Verifications; Manual calculations of Income MA 2250; Resources and verifications MA 2230; Job Aid: Evidence Dashboard Relationships; Approved Uses of Forced Eligibility last update 03/01/2023. NC FAST Mandatory Evidence and Verifications, last updated 01/25/2019 Proposed Completion Date: July 1, 2025 (Improvements from 06/01/2024 – 07/ 01/2025)
View Audit 350499
Finding 540856 (2024-003)
Material Weakness 2024
Ashtabula County Educational Service Center
OH
Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320 § 200.327
The Service Center will be sure to follow the federal procurement requirements pursuant to Policy 6325 and verify that appropriate controls and compliance with federal requirements are maintained with documentation supporting the procurement types.
The Service Center will be sure to follow the federal procurement requirements pursuant to Policy 6325 and verify that appropriate controls and compliance with federal requirements are maintained with documentation supporting the procurement types.
View Audit 350470
Finding 540854 (2024-002)
Material Weakness 2024
Ashtabula County Educational Service Center
OH
Questioned Costs Allowable Costs / Cost Principles Reporting § 200.430
The Treasurer will ensure that the appropriate documentation supporting the time spent on a federal grant, in accordance with the Service Center’s Policy 6116 for Time and Effort, for all employees having wages and/or benefits charged to federal grants.
The Treasurer will ensure that the appropriate documentation supporting the time spent on a federal grant, in accordance with the Service Center’s Policy 6116 for Time and Effort, for all employees having wages and/or benefits charged to federal grants.
View Audit 350470 Questioned Costs: $1
Finding 540846 (2024-004)
Material Weakness 2024
Kankakee Valley School Corporation
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303
FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Ed...
FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) Period of Performance Summary of Finding: During fiscal year 2023-24, the School Corporation was part of Cooperative School Services, which managed special education programs and federal funds for member schools. Funds for Special Education needed to be obligated by September 30, 2023. Three exceptions occurred with late obligations. It is recommended that the School Corporation create internal controls to prevent late costs and ensure compliance. Contact Person Responsible for Corrective Action: Chris Richie Business Manager/Treasurer Contact Phone Number and Email Address: 219 987 4711, crichie@kv.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will work with Cooperative School Services to ensure that funds are obligated prior to the grant obligation deadline. Anticipated Completion Date: June 1, 2025
View Audit 350469
Finding 540840 (2024-003)
Material Weakness 2024
Kankakee Valley School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403
FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: During the fiscal year 2023-2024, the School Corporation was part of Cooperative School Services, which managed special education programs and finan...
FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) Activities Allowed or Unallowed, Allowable Costs/Cost Principles Summary of Finding: During the fiscal year 2023-2024, the School Corporation was part of Cooperative School Services, which managed special education programs and finances for its schools. There were recognized issues where non-public schools received direct reimbursements. It is recommended that the School Corporation implement internal controls to prevent direct reimbursements, ensuring compliance with grant requirements and financial regulations. Contact Person Responsible for Corrective Action: Chris Richie Business Manager/Treasurer Contact Phone Number and Email Address: 219 987 4711, crichie@kv.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will work with Cooperative School Services to ensure allowable cost requirements are met. Reports tracking expenditures will be reviewed semiannually for compliance. Anticipated Completion Date: June 1, 2025
View Audit 350469 Questioned Costs: $1
Finding 540834 (2024-002)
Material Weakness 2024
Kankakee Valley School Corporation
IN
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403
FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) Earmarking Summary of Finding: As a member of Cooperative School Services, special education funding was administered by the Cooperative. The School Corporation only partially spent required funds for some grants. It is recommended t...
FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) Earmarking Summary of Finding: As a member of Cooperative School Services, special education funding was administered by the Cooperative. The School Corporation only partially spent required funds for some grants. It is recommended that the School Corporation creates written policies to track non-public expenditures to meet earmarking requirements. Contact Person Responsible for Corrective Action: Chris Richie Business Manager/Treasurer Contact Phone Number and Email Address: 219 987 4711, crichie@kv.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Kankakee Valley School Corporation will work with Cooperative School Services to ensure that Earmarking requirements are met. Reports tracking expenditures will be reviewed semiannually for compliance. Anticipated Completion Date: June 1, 2025
View Audit 350469
Finding 540831 (2024-001)
Significant Deficiency 2024
Vantage Aging
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Vantage Aging acknowledges the condition and recommendation of the audit finding. In reviewing and updating our internal control procedures, we have implemented additional hour checks to the payroll worksheets. This will provide a comparison of hours entered each payroll into the in-kind reporting s...
Vantage Aging acknowledges the condition and recommendation of the audit finding. In reviewing and updating our internal control procedures, we have implemented additional hour checks to the payroll worksheets. This will provide a comparison of hours entered each payroll into the in-kind reporting system to ensure reasonableness of the hours being reported for match. Staff who are in charge of running in-kind reporting will also be notified of completed and reviewed payroll periods to allow for the inclusion or exclusion within in-kind reports to ensure that non-completed payroll periods are not included in reports prior to their recognition into our general ledger and programmatic reports.
View Audit 350468
Newbern Housing Authority
TN
HUD Housing Programs
2024-002 FINDING: Budget Line Item Improper Expenditures (Public Housing Capital Fund - ALN 14.872) – Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, 2025 Planned Correct...
2024-002 FINDING: Budget Line Item Improper Expenditures (Public Housing Capital Fund - ALN 14.872) – Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, 2025 Planned Corrective Action: The Authority will work on ensuring all changes in which Capital Fund monies are spent are approved by HUD in the budget amendment process
View Audit 350466
Finding 540829 (2024-001)
Significant Deficiency 2024
Newbern Housing Authority
TN
Questioned Costs Cash Management HUD Housing Programs
2024-001 FINDING: Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, ...
2024-001 FINDING: Excess Reimbursement Requested (Public Housing Capital Fund - ALN 14.872) – Significant Deficiency and Noncompliance Person responsible for Implementing the Corrective Action: The Board of Commissioners and David Jones Anticipated Completion Date of Corrective Action: June 30, 2025 Planned Corrective Action: The Authority will work on ensuring requests for reimbursement of capital funds will have supporting documentation and management will take measures to ensure duplicate requests aren't made for a single invoice.
View Audit 350466 Questioned Costs: $1
Finding 540828 (2024-002)
Significant Deficiency 2024
Municipality of Naguabo-Los Hucares I
PR
Internal Control / Segregation of Duties
The Finance Department staff is aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Responsible Person: Mr. Diego Meléndez – Finance Department Director...
The Finance Department staff is aware about the compliance requirement, and instructions were given to the accounting staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date. Responsible Person: Mr. Diego Meléndez – Finance Department Director Implementation Date: Fiscal Year 2024-2025
View Audit 350461
Finding 540827 (2024-001)
Significant Deficiency 2024
Municipality of Naguabo-Los Hucares I
PR
Reporting
Management gave instructions to the Finance Department staff to submit, in a timely manner, all the required information, to our external consultants and to our external auditors, in order to comply with the datelines for the submission of the Single Audit Report. Implementation Date: March 31, 2025...
Management gave instructions to the Finance Department staff to submit, in a timely manner, all the required information, to our external consultants and to our external auditors, in order to comply with the datelines for the submission of the Single Audit Report. Implementation Date: March 31, 2025 Responsible Person: Mr. Diego Melendez - Finance Department Director
View Audit 350461
Finding 540826 (2024-004)
Significant Deficiency 2024
Muncie Community Schools
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.302 § 200.303 § 200.328
FINDING 2024-004 – COVID-19 – Education Stabilization Fund – Reporting Context: The School Corporation was required to submit one 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 t...
FINDING 2024-004 – COVID-19 – Education Stabilization Fund – Reporting Context: The School Corporation was required to submit one 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 amount reported for the reports covering the FY23 time period ($4,934,473) did not agree to the underlying expenditure records ($4,801,053) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all ESSER reports include accurate information that agree to the underlying disbursement records. Anticipated Completion Date: Next ESSER reports due in FY25
View Audit 350456
Finding 540823 (2024-003)
Significant Deficiency 2024
Muncie Community Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.430
Finding 2024-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employee’s time charged to the grant...
Finding 2024-003 – Child Nutrition Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Context: For 5 selections, in a sample of 5 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employee’s time charged to the grant. The employees’ time was split with a non-federal fund; however, the School Corporation did not have support for the allocation of the time charged to the School Lunch fund. Contact Person Responsible for Corrective Action: Brad DeRome Contact Phone Number: 765-747-5222 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will ensure all payroll amounts recorded to food service are reviewed to ensure they represent food service payroll activity only. Anticipated Completion Date: March 2025
View Audit 350456 Questioned Costs: $1
Finding 540801 (2024-001)
Material Weakness 2024
South Florida Regional Transportation Authority
FL
Reporting Subrecipient Monitoring Cash Management § 200.502 § 200.508 § 200.510 § 200.71
Condition: The SEFA for the year ended June 30, 2024 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective actions implemented for capital grants will be expanded to include the operating grants. Contact...
Condition: The SEFA for the year ended June 30, 2024 was not accurately prepared, as it originally included federal expenditures that were not on the cash basis. Planned Corrective Action: The corrective actions implemented for capital grants will be expanded to include the operating grants. Contact person responsible for corrective action: Joseph Khouzami Anticipated Completion Date: March 1, 2025
View Audit 350453
Vanderbilt University
TN
Student Financial Aid Subrecipient Monitoring Reporting
The following was noted during the audit of Federal programs in accordance with UMB Uniform Guidance. Management proposes the following Corrective Action Plan: Finding 2024-001: Notification of Title IV loan disbursements and the borrower’s right to cancel all or part of the loan was not provided ap...
The following was noted during the audit of Federal programs in accordance with UMB Uniform Guidance. Management proposes the following Corrective Action Plan: Finding 2024-001: Notification of Title IV loan disbursements and the borrower’s right to cancel all or part of the loan was not provided appropriately. Management’s View The University agrees with this finding. Two separate issues contributed to the finding. Vanderbilt identified both issues internally and implemented immediate measures to mitigate the impact to students ensuring all notifications are properly delivered prospectively. First, human error, primarily due to incomplete documentation and a new staff member running the process, caused the issue of some loan notifications not being sent. However, the University implemented quality control steps in July of 2024 to resolve the issue. These steps included providing additional training to the staff member, correcting the documentation, and updating the scheduled run control of the process to correctly identify all students with any federal loan disbursement. In addition, the University implemented a quality control process creating a daily report, generated from multiple PeopleSoft queries, that identifies any students who have a federal loan either initially or subsequently disbursed who are missing the required notifications. Second, a data merge issue combined with larger than usual volumes of students receiving loan disbursements caused a processing error resulting in blank information on loan notifications. The initial run in the spring semester included a larger than usual number of students with loan disbursements who shared the same start date, whereas in comparison fall start dates generally are more varied. The University identified this issue in January through manual reviews and manually sent subsequent notifications to affected students. Corrective Action Plan As a corrective measure, Vanderbilt took the following actions to address the identified issues: 1. Reviewed and updated documentation related to the Peoplesoft notification process to ensure completeness and accuracy. 2. Provided additional staff training to the personnel responsible for running the notifications process within Peoplesoft. 3. Created a quality review process to review a daily report from Peoplesoft that identifies any student with a federal loan disbursement that is missing required notifications. 4. Updated queries related to communication generation to run more efficiently. 5. Modified the communication generation process to run nightly instead of weekly to ensure data limits are appropriate to allow the process to run completely and accurately. 6. Created a quality review process to review a weekly report from PeopleSoft to timely identify any missing information in student notifications. Vanderbilt fully implemented the steps above by September 2024. For follow-up questions and information, please contact Brent Tener, Assistant Provost and Executive Director of Student Financial Aid and Scholarships at Vanderbilt University.
View Audit 350451
Finding 540795 (2024-008)
Material Weakness 2024
Rochester Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Num...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Allowable Costs/Cost Principles compliance requirements. Context: During testing of the Allowable Costs/Cost Principles compliance requirements, there were two vendor vouchers in a sample of 60, where the School Corporation was unable to locate any supporting documentation. These two selections totaled $1,530 charged to the grant. It was further noted that during our testing of payroll costs charged to the COVID-19 – Education Stabilization Fund, for 2 selections in a sample of 40, the School Corporation was unable to provide any support to validate the amount of payroll charged to the grant. These two selections totaled $414 charged to the COVID-19 – Education Stabilization Fund. Corrective Action Plan: The School Corporation will establish a system of internal controls to ensure that documentation is maintained and that expenditures charged to the grant comply with the grant agreement and are allowable. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect immediately.
View Audit 350448 Questioned Costs: $1
Finding 540793 (2024-006)
Material Weakness 2024
Rochester Community School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S...
Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: The School Corporation was not able to provide a complete capital asset listing with the required information to support that the equipment purchases of $46,727 and $12,408 with COVID-19 – Education Stabilization Fund ESSER II and ESSER III funds had been added to the capital asset listing. Additionally, the School Corporation was not able to provide support that an inventory of capital assets had taken place at least once in the last 2 year. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure the capital asset listing is updated at least annually to include all equipment and real property acquisitions as well as dispositions that took place. The School Corporation will ensure the capital asset listing includes all required information. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect immediately.
View Audit 350448
Finding 540792 (2024-007)
Material Weakness 2024
Rochester Community School Corporation
IN
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.328
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identi...
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425C, 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Context: The School Corporation was required to submit 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 amount reported on the Year 3 report ($266,367) did not agree to the underlying expenditure record ($96,019) for the period of July 1, 2021 through June 30, 2022. Additionally, the ESSER II and ESSER III amount reported on the Year 2 report ($1,433,207, and $643,771, respectively) did not agree to the underlying expenditure records ($1,400,698, and $630,465 respectively) for the period of July 1, 2021 through June 30, 2022. We also noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($4,291 and $1,522,378, respectively) did not agree to the underlying expenditure records ($4,590 and $1,774,722, respectively) for the period of July 1, 2022 through June 30, 2023. Additionally, the School Corporation was not able to provide any support for the 288 full-time equivalent (FTE) positions on September 30, 2022, reported on the Year 2 CrossAct report or the 338 full-time equivalent (FTE) positions on September 30, 2023, reported on the Year 3 CrossAct report. Crowe also noted that the School Corporation reported 0 full-time equivalent (FTE) positions paid by ESSER on September 2023, but there were ESSER positions reported in the ESSER applications. Corrective Action Plan: The School Corporation will implement a system of internal controls and an effective review process to ensure amounts reported on annual data reports agrees to the underlying transaction detail or other supporting documentation. Person responsible for implementation and projected implementation date: The Business Manager will be responsible for overseeing the implementation of the corrective action plan, which will go into effect with the next annual data report submission.
View Audit 350448
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