Corrective Action Plans

Finding 523545 (2024-001)

Material Weakness 2024

WA

Questioned Costs HUD Housing Programs Eligibility

Corrective Action Plan January 24, 2025 The Housing Authority City of Kennewick is submitting the following Corrective Action Plan for the year ending June 30, 2024, related to the Housing Choice Voucher Payment Standards/Rent Reasonableness. Audit period: July 1, 2023-June 30, 2024 The finding from...

Corrective Action Plan January 24, 2025 The Housing Authority City of Kennewick is submitting the following Corrective Action Plan for the year ending June 30, 2024, related to the Housing Choice Voucher Payment Standards/Rent Reasonableness. Audit period: July 1, 2023-June 30, 2024 The finding from the June 30, 2024, and Housing Choice Voucher Payment Standards/Rent calculation: Finding: Finding No. 2024-001 Condition and Context: For FYE 2023, The Housing Authority City of Kennewick’s (KHA) was approved by HUD to use 120% FMRs for the calculation of the Housing Choice Voucher Payment Standards. The actual payment standard used was incorrectly calculated. KHA mistakenly multiplied the 120% FMR twice creating an overstated calculation of 144%. The 144% FMR was not the approval payment standard by HUD. During the audit, auditors selected 40 tenants to test for eligibility and special tests and 32 out of the 40 tenants on the 50058 used the 144% payment standard. Recommendation: The Auditors recommended multiple levels of review before approving the correct payment standard. The 8 tenants tested who did not have errors were from 2024. The 2024 FMR is correct, the Housing Authority is not using the correct payment standard. The issue appears to be a one time mathematical mistake. Plan for Corrective Action: Management will obtain multiple level of reviews on future payment standard calculation to ensure that the correct FMRs are used to calculate the payment standard.Actions Taken: KHA reached out to HUD to verify whether there are any further actions to be taken to correct the incorrect payment standard. HUD will confirm the necessary actions after reviewing the audit reports. There might be no further action taken as the current FMRs have increased and the agency is currently under the correct payment standard. Hermelinda Sierra_______________ Hermelinda Sierra CFO/Deputy Director Contact Persons: Hermelinda Sierra, CFO/Deputy Director 509-586-8576 ext. 111 Matt Truman, KHA Executive Director 509-586-8576 ext. 103

View Audit 342837 Questioned Costs: $1

Finding 523535 (2024-004)

Significant Deficiency 2024

Boys and Girls Club of Dane County, Inc.

WI

Subrecipient Monitoring Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.302

Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item a...

Recommendation: Reconciliation of not only the total federal expenditures reported to the general ledger, but by budget line item and general ledger accounts. A review process of the reconciliation should be designed and implemented to ensure that both expenditures in total and by budget line item are reported accurately and are supported by the accounting records. Award budgets should be prepared and approved with the actual costs expected per the general ledger accounts to be incurred. Action Taken: Boys & Girls Clubs of Dane County will establish grant budgets at the time of a grant application. If awarded, this is the budget a PI/Program Manager will be trained on with instruction from Finance as to the respective general ledger codes that coincide with each budget line. If a diversion is necessary, budget modifications will be sought out. The individuals responsible are: Sr. Director of Grants & Compliance, Grant Writers, Controller, Finance Operations Administrator, PI’s/Program Managers over respective grants. The anticipated completion date is March 31, 2025.

View Audit 342825

Finding 523534 (2024-003)

Material Weakness 2024

Boys and Girls Club of Dane County, Inc.

WI

Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award. Action Taken: Boys & Girls Clubs of Dane County is establishing a forma...

Recommendation: Procedures should be designed, implemented, and documented for matching requirements to ensure documentation of review and approval of required match amounts and allowability to be charged to the federal award. Action Taken: Boys & Girls Clubs of Dane County is establishing a formal policy around grant matching in accordance with 2 CFR 200.303. Grants Compliance will work with Finance to review the matched costs submitted by departments. This reconciliation/review will be performed monthly. The individuals responsible are: Sr. Director of Grants & Compliance, Controller, Finance Operations Administrator, PI/Program Managers over respective grants. The anticipated completion date is March 31, 2025.

View Audit 342825

Finding 523533 (2024-002)

Material Weakness 2024

Boys and Girls Club of Dane County, Inc.

WI

Subrecipient Monitoring Eligibility Reporting

Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with w...

Recommendation: Procedures and forms should be updated per award requirements and eligibility determination should be reviewed and approved by an appropriate supervisor annually. The organization’s directors and grants compliance director should receive training on eligibility and be provided with written procedures for determining eligibility, completing the required documentation, and when and how reviews and approvals should be documented. Action Taken: Boys & Girls Clubs of Dane County is establishing a formal policy around TANF Eligibility and an SOP for Club Directors and staff to follow. TANF Eligibility Forms will be collected at each registration period to include the academic year and summer camp sessions. The collection of forms from families will be in MyClubHub and part of the registration process. A member cannot attend until the full registration process is complete with all respective paperwork. The individuals responsible are: Membership Services Associates, AVP of Operations, Sr. VP of Operations, Sr. Director of Grants & Compliance. The anticipated completion date is March 31, 2025.

View Audit 342825

Finding 523532 (2024-001)

Significant Deficiency 2024

Boys and Girls Club of Dane County, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403

Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. ...

Recommendation: Independent contractors are to be recorded to a contractor general ledger account per policies and procedures. A review of personnel costs to identify changes in personnel, ensure transactions are recorded per policies and procedures, and that award budgets are amended if necessary. Action Taken: Boys & Girls Clubs of Dane County will establish grant budgets at the time of a grant application. If awarded, this is the budget a PI/Program Manager will be trained on with instruction from Finance as to the respective general ledger codes that coincide with each budget line. If a diversion is necessary, budget modifications will be sought out. The individuals responsible are: Sr. Director of Grants & Compliance, Grant Writers, Controller, Finance Operations Administrator, PI’s/Program Managers over respective grants. The anticipated completion date is March 31, 2025.

View Audit 342825

Finding 523522 (2024-001)

None 2024

Edward Romero Terrace

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Edward Romero Terrace respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Au...

Oversight Agency for Audit, Edward Romero Terrace respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure all documentation related to tenants are properly executed and maintained for move-in inspection reports, lease addendum items and tenant recertification. Action Taken: Monthly reminders are being sent to all managers to run their EIV reports for the month. In addition, random files are being reviewed by compliance to ensure EIV reports are pulled, unit inspections performed, and required documentation is complete and accurate. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO

View Audit 342800

Finding 523504 (2024-002)

Material Weakness 2024

School Town of Munster

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024-002 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: The School Corporation failed to add improvements paid for out of ESSER monies to the capital asset listing and complete physical inventories were not completed. Contact Person...

FINDING 2024-002 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Summary of Finding: The School Corporation failed to add improvements paid for out of ESSER monies to the capital asset listing and complete physical inventories were not completed. Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number and Email Address: (219)836-9111 jbespinoza@munster.us Views of Responsible Officials: We concur with the finding. The School Corporation plans to complete a physical inventory of assets this year and every two years, thereafter. Description of Corrective Action Plan: The Director of Operations will share inventory listings with each building. An STM employee will conduct the inventory and it will be reviewed by a supervisor and signed off on. The sources of funding will also be added to the School Corporation’s inventory listing to easily identify equipment paid for out of Federal dollars. Anticipated Completion Date: Fall 2025

View Audit 342775

Finding 523500 (2024-001)

Material Weakness 2024

School Town of Munster

IN

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

FINDING 2024-001 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: The School Corporation did not verify that a vendor was neither suspended nor debarred. Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number and...

FINDING 2024-001 Finding Subject: Child Nutrition Cluster – Procurement and Suspension and Debarment Summary of Finding: The School Corporation did not verify that a vendor was neither suspended nor debarred. Contact Person Responsible for Corrective Action: Jessica Espinoza Contact Phone Number and Email Address: (219)836-9111 jbespinoza@munster.us Views of Responsible Officials: We concur with the finding. All vendors have been verified for suspension and debarment, thereafter. This was the only vendor that was missed. All employees have been trained to check for vendor suspension or debarment. Description of Corrective Action Plan: The School Corporation will ensure that the vendor is either listed in SAM.gov or states in their contract that they are neither suspended nor debarred. Anticipated Completion Date: March 2025

View Audit 342775

Finding 523499 (2024-001)

Significant Deficiency 2024

The United Methodist Children's Home of the North Georgia Conference, Inc.

GA

Reporting § 200.303

Grantee Response and Corrective Action Plan: Management agrees with the findings. The Organization has hired a Senior Accountant who is responsible for grant reporting including quarterly Federal Financial Reporting (FFR). Additionally, to ensure the quarterly FFR’s are timely and properly document,...

Grantee Response and Corrective Action Plan: Management agrees with the findings. The Organization has hired a Senior Accountant who is responsible for grant reporting including quarterly Federal Financial Reporting (FFR). Additionally, to ensure the quarterly FFR’s are timely and properly document, current policies and procedure have been updated to include the following: • Senior Accounting will prepare the SF-425 by the 5th of the month after the end of the quarter and email the report to the Controller. • The Controller will review the SF-425 for accuracy and forward report to the Chief Operating Officer for approval. • The Controller will forward the approved SF-425 to the Senior Accountant for release to the awarding agency. • The Senior Accountant will email the report to the account liaison of the awarding agency no later than the 15th of the reporting period and copy the Controller on the submission. • The Senior Accountant and Controller will maintain a digital record of the SF-425 and of the submission communication to the awarding agency.

View Audit 342768

Finding 523486 (2024-001)

Material Weakness 2024

Southcentral Workforce Investment Board

PA

Matching / Level of Effort / Earmarking

Finding 2024-001: Earmarking Statement of Condition: The Organization did not meet the earmarking requirements for the WIOA Youth services for providing paid and unpaid work experience. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (A)(4)(c) at least 75 percent of funds...

Finding 2024-001: Earmarking Statement of Condition: The Organization did not meet the earmarking requirements for the WIOA Youth services for providing paid and unpaid work experience. Criteria: Under section 129 of the Workforce Investment Act of 1998 section (A)(4)(c) at least 75 percent of funds allotted for Youth Activities must be used to provide youth workforce investment activities for out-of-school youth. Under section 129 of the Workforce Investment Act of 1998 section (C)(4) not less than 20 percent of Youth Activity funds allocated to the local area must be used to provide paid and unpaid work experience. Cause: The Organizations did not have proper controls in place to track youth expenditures to ensure that the Organization was meeting the earmarking requirements of the youth program. Effect of the Condition: The Organization did not meet the required expenditures of the WIOA Youth program for providing paid and unpaid work experience. Action Taken: Management acknowledges failure to meet WIOA Youth grant earmarking requirements. To rectify stated deficiencies, SCPA Works staff shall continue to enforce the following safeguards (established March of 2024) to ensure future compliance with stated requirements: • Monthly Spend Rate reviews: following the fiscal close of every month and subsequent to all state reporting deadlines, the SCPA Works Finance Department shall continue to prepare relevant spend rate reports to be shared with leadership staff no later than the conclusion of the subsequent month. The monthly report shall include the grant title, grant budget, categorical year to date cumulative expenditures as reported on the Financial Status Report (FSR), calculated earmark target, and the year-to-date expenditure percentage compared to the calculated earmark target. Leadership staff shall devise any necessary spending plans with applicable vendors and coordinate the need for Corrective Action Plans. • Priority annual budgeting: SCPA Works leadership staff shall continue to provide contracted vendor annual budgets in excess of required earmark percentages. Specifically, SCPA Works shall require contracted vendor budgets to exceed the value of 20% of all active WIOA Youth grant allotments to be budgeted as Work Experience staffing or participant costs. Actual percentages may vary but a targeted percentage of no less than 30% of all active WIOA Youth grant allotments at the start of the program year shall be required as Work Experience. This safeguard will provide allowance in the event of actual Work Experience expenditure shortfalls. • Monthly Contracted Vendor forecasting: SCPA Works shall continue to require WIOA Youth grant contracted vendors to submit an annual spending forecast by the 15th calendar day on a monthly basis. The forecast shall list the relevant contract budget amount, the actual year-to-date expenditures, the anticipated expenditures for the remainder of the program year, and the balance of any under or overutilized budgetary funds. All remedies as detailed above shall continue to be enforced as established as of March 2024.

View Audit 342766

Finding 523478 (2024-001)

Significant Deficiency 2024

Columbus Housing Authority

IN

Questioned Costs HUD Housing Programs Eligibility

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessar...

Management agrees with this finding and the Auditor's recommendation. We will review and expand our internal control procedures with respect to the federal eligibility compliance requirement of annual reexaminations and document maintenance. Management will implement the expanded procedures necessary to clear this finding in FY 2025, and all Section 8 Housing Choice Voucher tenant files will be reviewed and corrected before June 30, 2025.

View Audit 342743 Questioned Costs: $1

Finding 523470 (2024-002)

Significant Deficiency 2024

Shoreline Plaza, Inc.

ID

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Finding 2,024-002 Federal Agency Name: U.S. Department of Housing & Urban Development Assistance Listing Number: 14.155 Pragram Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)) Finding Summary: During our testing of management fe...

Finding 2,024-002 Federal Agency Name: U.S. Department of Housing & Urban Development Assistance Listing Number: 14.155 Pragram Name: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)) Finding Summary: During our testing of management fees, we identified that the Corporation was overcharged management fees of $5,697. Corrective Action Plan: BCACHA is drafting a formalized internal process oversight plan to ensure that our work product is accurate, timely, and within compliance with HUD regulations. We will update our financial policies and internal review processes to prevent errors such as these. Responsible lndividual{s): Glenn Luke, Finance Director Anticipated Completion Date: October 2025

View Audit 342735

Finding 523467 (2024-002)

Significant Deficiency 2024

Mississippi Home Corporation

MS

Subrecipient Monitoring Reporting

2024 –002 Reporting – Federal Funding Accountability and Transparency Act Program: Housing Opportunities for Persons with AIDS (HOPWA) Assistance Listing Number 14.241 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: MHC has identified HOPWA subawards...

2024 –002 Reporting – Federal Funding Accountability and Transparency Act Program: Housing Opportunities for Persons with AIDS (HOPWA) Assistance Listing Number 14.241 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: MHC has identified HOPWA subawards for submission in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) for fiscal year 2024. The subawards will be submitted in FSRS, and MHC has updated its procedures to ensure required reporting in the future. A decision tree outlining when subawards must be reported in the FSRS has been added to the HOPWA Post-Award Checklist. The reporting will be conducted by the Assistant Vice President of Grants Compliance and Reporting and will be verified by the Vice President of Grant Management. Additionally, MHC will continue to report subawards in the U.S. Department of Housing and Urban Development (HUD) Integrated Disbursement & Information System (IDIS) and the Consolidated Annual Performance Evaluation Report (CAPER). Completion Date: December 31, 2024

View Audit 342720

Finding 523465 (2024-001)

Significant Deficiency 2024

Mississippi Home Corporation

MS

Special Tests & Provisions

2024 –001 Special Tests and Provisions – Housing Quality Standards Program: HOME Investment Partnerships Program Assistance Listing Number 14.239 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Due to turnover and the existing labor market, positions ...

2024 –001 Special Tests and Provisions – Housing Quality Standards Program: HOME Investment Partnerships Program Assistance Listing Number 14.239 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Due to turnover and the existing labor market, positions within the HOME grant department were unfilled during most of the fiscal year. However, MHC’s Tax Credit Compliance Department has completed physical inspections on 8 HOME properties that also utilized the Low-Income Housing Tax Credit Program. The Corporation has now filled the positions and implemented a plan to complete the remaining required inspections. In addition, a third-party inspector has been contracted and can be utilized to assist with the backlog of inspections. To improve internal controls for the tracking of physical inspections, the HOME grant department management will prepare monthly progress reports on the status of scheduled inspections for review by the Senior Vice President of Federal Grants. Anticipated Completion Date: June 30, 2025

View Audit 342720

Finding 523463 (2024-003)

Significant Deficiency 2024

Niobrara County School District No. 1

WY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

December 11, 2024 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2024 issued by Leo Riley & Co. This letteraddresses the following compliance findings: 2024-003 Separation of Duties The di...

December 11, 2024 To Whom it May Concern: This letter is in response to the audit findings identified in the annual district financial report for fiscal year ended June 30, 2024 issued by Leo Riley & Co. This letteraddresses the following compliance findings: 2024-003 Separation of Duties The district is unable to assign a different perons to each stage of the tracsaction cycle due to the lack of personnel. The district will brief new Trustees on their role in internal control and stress the importance of their oversight responsibilities. In addition, the districty will consider providing training on detecting abuse and fraud as well as ordering printed materials for distribution to Trustees.

View Audit 342719

Finding 523460 (2024-007)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbe...

Information on the federal program: Subject: Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U, 84.425W Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013, S425W210015 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 1 selection, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant; however, the School Corporation did not have support for the allocation of the time charged to the Education Stabilization Fund grant. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716 Questioned Costs: $1

Finding 523458 (2024-006)

Significant Deficiency 2024

Crawfordsville Community School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Reporting § 200.303

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: S425D210013, S425U210013 Pass-Through Enti...

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: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Significant Deficiency Context: For the three projects sampled for Davis-Bacon requirements, the contracts with the companies did not include the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,367,798. The School Corporation did obtain the weekly payroll reports certifications from the companies that performed renovations. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Special Tests and Provisions – Wage Rate Requirements for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Finding 523456 (2024-005)

Material Weakness 2024

Crawfordsville 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: S425D210013, S425U210013 Pass-Through Ent...

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: S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: The School Corporation expended $1,367,798 on building renovations during the period under audit which was charged to the ESSER II (84.425D) and ESSER III (84.425U) grant awards. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Equipment and Real Property Management for the Education Stabilization Fund. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented as of the current date due to this grant being completed and the School Corporation is not expected to have these grant funds in the future.

View Audit 342716

Finding 523453 (2024-004)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Feder...

Information on the federal program: Subject: Title I Grants to Local Educational Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010A Federal Award Numbers and Years (or Other Identifying Numbers): S010A210014, S010A220014, S010A230014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Finding: Material Weakness, Other Matters Context: For 5 selections, in a sample of 40 payroll transactions, the School Corporation did not have time and effort logs to support the portion of the employees’ time charged to the grant. The employees’ time was split with another federal grant, however, the School Corporation did not have support for the allocation of the time charged to the Title I grant. Additionally, for three selections, the School Corporation charged a higher percentage to the Title I grant than what the time and effort log percentage showed. Contact Person Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Contact Phone Number: 765-362-2342 x6 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Activities Allowed or Unallowed and allowable Costs/Cost Principles for the Title I Program. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. The School Corporation will also implement procedures to determine proper splits for employees who are not paid from one singular Federal Grant and completion of appropriate Time and Effort Reporting. Anticipated Completion Date: We expect this Corrective Action to be implemented by the end of the current 6-month period in June 2025.

View Audit 342716 Questioned Costs: $1

Finding 523447 (2024-003)

Significant Deficiency 2024

Crawfordsville Community School Corporation

IN

Procurement, Suspension & Debarment School Nutrition Programs § 200.303 § 200.318 § 200.320

Information on the federal program: Subject: Child Nutrition Cluster – Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children, Fresh Fruit and Vegetable Program Assistance Listing...

Information on the federal program: Subject: Child Nutrition Cluster – Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children, Fresh Fruit and Vegetable Program Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 Federal Award Numbers and Years (or Other Identifying Numbers): FY 22-23, FY 23-24 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Significant Deficiency Context: For the two small purchase method procurements sampled for testing, we noted that the School Corporation did not obtain quotes from an adequate number of qualified sources. Additionally, the School Corporation did not perform a suspension and debarment check on the vendors. The sample items were for $76,200 and $31,639 worth of repair supplies in FY2023 and FY2024, respectively. Contact Persons Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Amber Reed, Director of Food Services Contact Phone Number: 765-362-2342 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Procurement and Suspension and Debarment for the Child Nutrition Cluster. After this review, we will implement a system to ensure that the proper procedures are completed and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented by the end of March 2025.

View Audit 342716

Finding 523441 (2024-002)

Material Weakness 2024

Crawfordsville Community School Corporation

IN

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

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assi...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Program, School Summer Food Service Program, Fresh Fruit and Vegetable Program Assistance Listing Number: 10.553, 10.555, 10.559, 10.582 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During testing over controls for eligibility, we noted there was no formal, secondary review for the applications entered in the food service software determining eligibility. Additionally, there was no documented annual review by School Corporation personnel of the FY23 income eligibility guidelines used by the food service software. The School Corporation did formally review the FY24 income eligibility guidelines used in the food service software. Contact Persons Responsible for Corrective Action: Andrew J Nicodemus, Business Manager Amber Reed, Director of Food Services Contact Phone Number: 765-362-2342 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Crawfordsville Community School Corporation plans to review all internal control procedures, including the controls over Eligibility for the Child Nutrition Cluster. After this review, we will implement a system to ensure that the Eligibility and Application review procedures are appropriate and fully integrated into our internal control structure. We will implement additional training for all staff involved and will have a designated place where this support is kept. Anticipated Completion Date: We expect this Corrective Action to be implemented by July 31, 2025.

View Audit 342716

Finding 523438 (2024-001)

Material Weakness 2024

Urban League of Metropolitan Seattle

WA

Procurement, Suspension & Debarment § 200.318 § 200.327

Finding Number 2024-001 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management completed the documentation for vendor selection, justification and suspension and debarment search for the vendors selected in FY 24 audit prior to the commencement of...

Finding Number 2024-001 Contact Person(s): Mansour Camara, CFO, Carmelle Palomino, Controller Corrective Action Planned: Management completed the documentation for vendor selection, justification and suspension and debarment search for the vendors selected in FY 24 audit prior to the commencement of the audit. These documents were provided to the auditors upon request. However, the auditors determined that since this was a finding in FY 23 and the approval from the funder was received during that audit, the finding would automatically have to be repeated because of the timing of the last audit. ULMS created a procurement form that streamlines the selection, justification suspension and debarment search and documentation of the process in March 2024. Additionally, management transitioned the form online in August 2024 for document retention purposes so that a copy of the completed form is automatically sent to ULMS’s procurement email. Management also provided procurement training to all employees involved in the procurement process. Anticipated Completion Date: Date completed 3/19/2024

View Audit 342713

Finding 523436 (2024-003)

Material Weakness 2024

Housing Authority of the City Or River Falls

WI

Reporting Internal Control / Segregation of Duties

Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial act...

Corrective Action Planned: The material misstatements detected as a result of audit procedures were corrected by management. The Authority will review all adjusting entries posted and make all such necessary adjustments in the future. The Executive Director will continue to monitor all financial activity and adjust account balances as needed throughout the year and at year end to prevent misstatements.

View Audit 342712

Finding 523434 (2024-002)

Significant Deficiency 2024

Housing Authority of the City Or River Falls

WI

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will closely monitor deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral.

View Audit 342712

Finding 523432 (2024-001)

Significant Deficiency 2024

Housing Authority of the City Or River Falls

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 342712

Corrective Action Plans

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