Corrective Action Plans

Finding 524393 (2024-002)

Material Weakness 2024

CA

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.329

Finding 2024-002 – Internal control deficiency and noncompliance over Reporting related to performance reports Connecting Minority Communities Pilot Program – Timeliness and Accuracy During testing over the Reporting compliance requirement, management did not have effective internal controls in pl...

Finding 2024-002 – Internal control deficiency and noncompliance over Reporting related to performance reports Connecting Minority Communities Pilot Program – Timeliness and Accuracy During testing over the Reporting compliance requirement, management did not have effective internal controls in place to ensure performance reports were submitted by the deadline and completed correctly. Management did not submit the required performance reports by the deadline and certain key line items were not completed correctly. Management Response and Action Plan: Management will meet with the Principal Investigator and provide additional training emphasizing the importance of timely submission and accuracy of grant documentation and reports. In addition, management will monitor submission deadlines and follow-up with the Principal Investigator to ensure timely filing. Responsible Person: Executive Director of Sponsored Project Administration Target Date: February 2025

View Audit 343628

Finding 524392 (2024-001)

Material Weakness 2024

Loma Linda University

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2024-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to payroll expenditures Connecting Minority Communities Pilot Program – Accuracy During testing over the Activities Allowed or Unallowed and Allowable C...

Finding 2024-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed and Allowable Costs/Cost Principles related to payroll expenditures Connecting Minority Communities Pilot Program – Accuracy During testing over the Activities Allowed or Unallowed and Allowable Costs/Cost Principles compliance requirement, management did not have effective internal controls in place to ensure salaries, fringe benefits, and indirect costs were correctly allocated to the Federal award. Management Response and Action Plan: Management has adjusted for the incorrect allocation with the grantor (i.e., refunded the questioned costs) and will implement an additional review control of the allocation and final calculation of salaries, fringe benefits, and indirect costs. Responsible Person: Executive Director of Sponsored Project Administration Target Date: February 2025

View Audit 343628 Questioned Costs: $1

Finding 524391 (2024-003)

Significant Deficiency 2024

Kansas Health Science Center, Inc.

IL

Procurement, Suspension & Debarment § 200.303

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-003 Finding: Lack of Control Documentation over Review of Suspended/Debarred Vendors Applicable Regulation: Uniform Grant Guidance (2 CFR 180.300) states that when entering into a covered transaction with another ...

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-003 Finding: Lack of Control Documentation over Review of Suspended/Debarred Vendors Applicable Regulation: Uniform Grant Guidance (2 CFR 180.300) states that when entering into a covered transaction with another person at the next lower tier, the nonfederal entity must verify the person with whom the nonfederal entity intends to do business is not excluded or disqualified by: (a) checking Sam.gov Exclusions; or (b) collecting a certification from that person; or (c) adding a clause or condition to the covered transaction with that person. Finding: KHSU was not able to provide support showing that a check had been performed on vendors with whom KHSU entered into covered transactions to verify the vendor was not suspended or debarred. Corrective Action Taken or Planned: Effective immediately, the Chief Financial Officer (CFO) is responsible for reviewing and approving all new vendors. Additionally, the CFO has reviewed and verified that none of the vendors for FY24 were listed as suspended or debarred in the federal System for Award Management (SAM). Additionally, these measures will be put in place: 1. Implementation of Formal Documentation Process • Additional question added to required new vendor paperwork. Vendors must denote if they are currently suspended or debarred. • University procurement policy has been updated to include new process for vendor approvals. 2. Centralized Recordkeeping • All completed new vendor applications will continue to be maintained in a centralized and secure repository for auditing purposes (Workday). • CFO will maintain documentation on review of vendors, including date they were reviewed and if they are suspended or debarred. 3. Training and Communication • Updated internal processes have been communicated with staff involved in vendor management to ensure awareness. • Clear guidelines on the review, documentation, and recordkeeping processes has been distributed to relevant team members. 4. Periodic Monitoring and Quality Control • An internal review of vendor approvals will be conducted quarterly to ensure compliance with the updated policy. • The internal audit team will include the review of suspended/debarred vendor documentation as part of their regular audit procedures. Contact Person: Matt Ankenbrandt, Chief Financial Officer mankenbrandt@kansashsc.org Anticipated Completion Date: 2/1/25

View Audit 343627

Finding 524390 (2024-002)

Significant Deficiency 2024

Kansas Health Science Center, Inc.

IL

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

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-002 Finding: Improper Controls Over Personnel Expenses Applicable Regulation: Uniform Grant Guidance (2 CFR 200.430(g)(1)(i)) states charges to Federal awards for salaries and wages must be based on records that a...

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-002 Finding: Improper Controls Over Personnel Expenses Applicable Regulation: Uniform Grant Guidance (2 CFR 200.430(g)(1)(i)) states charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Finding: A KHSU supervisor did not properly document approval for one employee’s personnel activity reports. Corrective Action Taken or Planned: Upon being notified by the auditors of this specific issue, the organization took immediate steps to address the finding. The missing documentation for the personnel activity report was located and the supervisor provided retroactive written approval. The updated Personnel Activity Report was submitted to KDADS. This corrective action resolved the specific instance during the audit. In addition, the following will be implemented: 1. Development and Implementation of a Standard Operating Plan • A SOP for reviewing and documenting approvals of personnel activity reports (PARs) will be developed. • The procedure will include detailed steps for supervisors to review, approve, and retain documentation of PARs. 2. Training for Supervisors • All supervisors responsible for approving PARs will have one-on-one training on the new SOP by the Chief Financial Officer, emphasizing the importance of proper documentation to comply with internal controls and audit standards. • Training sessions will be scheduled. 3. Implementation of Monitoring Controls • A secondary review process will be introduced to ensure compliance with the new procedures, including review by the Principal Investigator. • The Grants Management Office or an equivalent oversight body will conduct periodic audits of PAR documentation to verify proper approvals. Contact Person: Matt Ankenbrandt, Chief Financial Officer mankenbrandt@kansashsc.org Anticipated Completion Date: 2/15/25

View Audit 343627

Finding 524389 (2024-001)

Significant Deficiency 2024

Kansas Health Science Center, Inc.

IL

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking § 200.303

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, oth...

Corrective Action Plan – Kansas Health Science University Identifying Number: 2024-001 Finding: Excess Cash – Student Financial Aid Applicable Regulation: According to Uniform Grant Guidance (34 CFR 668.166), the Secretary considers excess cash to be any amount of Title IV, HEA program funds, other than Federal Perkins Loan program funds, that an institution does not disburse to students within the required timeframe. Institutions must return any amount of excess cash over the one-percent tolerance and any remaining cash after the seven-day tolerance period. Finding: Kansas Health Science University (KHSU) had excess cash for the Federal Direct Student Loan program, including $268,278 from July 12, 2023, to July 19, 2023, and amounts ranging from $2,204 to $13,385 from April 8, 2024, to April 23, 2024. For the first period, the excess cash exceeded the one-percent tolerance of prior year drawdowns and was not returned within the three business-day period. For the second period, although the excess cash did not exceed the one-percent tolerance, amounts were not returned within the seven-day period as required. Summary: KHSU identified two instances of excess cash due to delays in returning unused funds. The Funds were not returned to ED withing the required number of days, leading to a violation of the federal cash management requirements. The issue was related to an administrative oversight related to the timing of the return of drawn funds. Corrective Action Planned or Taken: 1. Procedure Update: KHSU will update its cash management procedures to ensure compliance with both the three-day and seven-day return requirements for excess cash. 2. Process Change: KHSU will implement a process to immediately review and reconcile drawdowns with disbursement needs. Drawdowns will be based strictly on reconciled disbursement schedules to prevent excess cash. 3. Internal Control Strengthening: Internal controls will be enhanced to include automated alerts for identifying excess cash and triggering prompt corrective actions. 4. Staff Training: Financial aid and accounting staff will undergo targeted training on Federal cash management regulations, focusing on the prevention and timely resolution of excess cash. 5. Improved Monitoring: KHSU will establish daily monitoring of cash balances during peak disbursement periods and periodic reviews to ensure ongoing compliance with Federal regulations. Contact Person: Theresa Cowan, Associate Vice President, Compliance and Student Finance tcowan@tcsedsystem.edu Anticipated Completion Date: December 16, 2024

View Audit 343627

Finding 524388 (2024-001)

Significant Deficiency 2024

Board of Education of Prince George's County Maryland

MD

Questioned Costs Reporting § 200.502

Prince George's County Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number...

Prince George's County Public Schools respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of EducationStudent Support and Academic Enrichment Program– Assistance Listing No. 84.424 We recommend that the School system review its procedures to ensure that amounts reported on the SEFA are in accordance with 2 CFR part 200.502 and 510. Explanation of disagreement with audit finding: We agree with the finding in part. As the auditors noted, Grant Number 20157201, ended on 9/30/22. There were additional FY23 invoices and payroll processed to this grant after the grant was closed out by the Grant Accountant. The corrections to remove these expenses, though they caused a net effect of zero, were recorded in fiscal year 2024. The adjustments for $27,799 were mistakenly reported on the fiscal year 2024 SEFA. These additional amounts were never reported in the MSDE AFR system, because as noted, they resulted in net zero change. Reporting in the MSDE AFR system is always done with a report from Oracle, the school system’s financial reporting system, and only actual expenses are reported. In addition, at year end, the full report is reconciled to our Grants Roll Forward Report, which allows us to ensure the correct information is reported for each grant. Action taken in response to finding: The $27,799 will be removed from the FY24 SEFA. In an ongoing effort to ensure that all grants are reported correctly and in line Grant’s Administrator will hold regular meetings (at least quarterly) with the Budget Analyst and/or Grants Accountant assigned to these grant funds. The Grants Accountant will also provide transaction and payroll detail reports to the Grants Administrator on a regular basis for review and correction when necessary. Planned completion date for corrective action plan: March 2025 Contact person(s) responsible for corrective action: Department of the Division of Student Services: Elizabeth Faison, Associate Superintendent of Student Services, Ph.D., NCC, LCPC Grant Financial Management Office: Darrell Haley, Supervising Budget Analyst Claire Taylor, Supervising Grants Accountant, CPA, CGFM, CGMS

View Audit 343626 Questioned Costs: $1

Finding 524387 (2024-002)

None 2024

Tongue River Valley Joint Powers Board

WY

Matching / Level of Effort / Earmarking

2024-002 Loan Requirement Non-Compliance The Chairman of the Tongue River Valley Joint Powers Board will continue to work with USDA-RD to find ways to address this issue. The Board and the USDA are looking to sell Tongue River Gas to a third party or put it up for auction in the near future.

View Audit 343621

Finding 524384 (2024-001)

Significant Deficiency 2024

Haysville Usd No. 261

KS

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multi...

Condition: During our review of IDEA funds, we noted that sales tax was paid on multiple invoices. Criteria: When federal dollars are used to pay for items from a tax exempt entity, it is important to ensure the vendor is not charging the entity sales tax. Cause: The District paid sales tax on multiple invoices we found during our testing. Effect: Unallowable cost through IDEA. Perspective: The District should have controls in place and a review process to ensure sales tax is not being charged. Recommendation: We recommend the District go through and update (or establish) procedures to ensure sales tax is not being paid. Views of Responsible Officials and Planned Corrective Actions: Haysville USD 261 staff involved will work with the necessary parties to ensure policies and procedures are updated.

View Audit 343618 Questioned Costs: $1

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

U.S. Department of Health and Human Services Division of Social Services

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

MaryLee Allen Promoting Safe and Stable Families Grant Assistance Listing # 93.556

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

Finding: 2024-002

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

Name of contact person: Celeste Dominguez, President and CEO

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

Corrective Action: Management of Barium Springs Home for Children formalized and implemented

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

written policies that comply with Uniform Guidance standards in July 2024. Management will monitor

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

those procedures to ensure they are performed.

View Audit 343607

Finding 524377 (2024-002)

Material Weakness 2024

Barium Springs Home for Children

NC

Proposed Completion Date: Immediately

View Audit 343607

Finding 524375 (2024-009)

Significant Deficiency 2024

Richmond County

NC

Eligibility Reporting

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-009 Untimely Review of SSI Terminations Name of contact person: Corrective Action: Proposed Completion Date: Section IV - State Award Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs (continue...

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-009 Untimely Review of SSI Terminations Name of contact person: Corrective Action: Proposed Completion Date: Section IV - State Award Findings and Questioned Costs Section III - Federal Award Findings and Questioned Costs (continued) Darcey Wiggins, Supervisor FNS Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Corrective Actions for Finding 2024-005, 2024-006, 2024-007, 2024-008, 2024-009 also apply to State State Award Findings. 140

View Audit 343605

Finding 524374 (2024-008)

Significant Deficiency 2024

Richmond County

NC

Eligibility

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding...

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-008 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Linda Taylor, Medicaid Program Manager Linda Taylor, Medicaid Program Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to not conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, Medicaid Program Manager We will do a group training on countable and uncountable income, continue with 2nd party reviews and review policy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Linda Taylor, Medicaid Program Manager Training will be held in the month of December 2024. Once completed, you will contacted by email. Group training will be held to make sure all areas are covered when requesting for information and contiune with 2nd partiy reviews 139 Section III - Federal Award Findings and Questioned Costs

View Audit 343605

Finding 524373 (2024-007)

Significant Deficiency 2024

Richmond County

NC

Eligibility

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding...

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-008 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Linda Taylor, Medicaid Program Manager Linda Taylor, Medicaid Program Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to not conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, Medicaid Program Manager We will do a group training on countable and uncountable income, continue with 2nd party reviews and review policy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Linda Taylor, Medicaid Program Manager Training will be held in the month of December 2024. Once completed, you will contacted by email. Group training will be held to make sure all areas are covered when requesting for information and contiune with 2nd partiy reviews 139 Section III - Federal Award Findings and Questioned Costs

View Audit 343605

Finding 524372 (2024-006)

Significant Deficiency 2024

Richmond County

NC

Eligibility

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding...

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-008 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Linda Taylor, Medicaid Program Manager Linda Taylor, Medicaid Program Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to not conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, Medicaid Program Manager We will do a group training on countable and uncountable income, continue with 2nd party reviews and review policy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Linda Taylor, Medicaid Program Manager Training will be held in the month of December 2024. Once completed, you will contacted by email. Group training will be held to make sure all areas are covered when requesting for information and contiune with 2nd partiy reviews 139 Section III - Federal Award Findings and Questioned Costs

View Audit 343605

Finding 524371 (2024-005)

Significant Deficiency 2024

Richmond County

NC

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding...

Corrective Action Plan For The Year Ended June 30, 2024 Finding 2024-005 IV-D Cooperation with Child Support Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-006 Inaccurate Information Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-007 Inaccurate Resources Entry Name of contact person: Corrective Action: Proposed Completion Date: Finding 2024-008 Inadequate Request for Information Name of contact person: Corrective Action: Proposed Completion Date: Linda Taylor, Medicaid Program Manager Linda Taylor, Medicaid Program Manager A training will be conducted at the end of the Continuous Coverage Unwinding per DHB-Admin. Letter 13-23. This policy is not required to be enforced at this time. We would like to reserve the rights to not conduct this training at the is time to prevent confusing employees. Proposed training date to be held at the end of the Continous Coverage Undwinding period. Linda Taylor, Medicaid Program Manager We will do a group training on countable and uncountable income, continue with 2nd party reviews and review policy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Agency will continue to complete second party reviews to monitor compliance with Medicaid policy. Agency will conduct quarterly trainings to address accuracy. Training will be held in the month of December 2024. Once completed, you will be contacted by email. Linda Taylor, Medicaid Program Manager Training will be held in the month of December 2024. Once completed, you will contacted by email. Group training will be held to make sure all areas are covered when requesting for information and contiune with 2nd partiy reviews 139 Section III - Federal Award Findings and Questioned Costs

View Audit 343605

Finding 524369 (2024-001)

None 2024

Chowan University

NC

Student Financial Aid Special Tests & Provisions Reporting

Name of Responsible Individual: Richard Todd, Registrar & Ruth Casper, Assistant Vice President of Student Financial Services Corrective Action: The University Financial Aid Office will work alongside the Registrar’s Office to identify and correct any enrollment reporting errors which may arise. Co...

Name of Responsible Individual: Richard Todd, Registrar & Ruth Casper, Assistant Vice President of Student Financial Services Corrective Action: The University Financial Aid Office will work alongside the Registrar’s Office to identify and correct any enrollment reporting errors which may arise. Corrections may include subsequent reporting to the Clearinghouse and/or manual reporting to NSLDS. Anticipated Completion Date: Ongoing

View Audit 343592

Finding 524368 (2024-004)

Material Weakness 2024

Jac-Cen-Del Community School Corporation

IN

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

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Non-Public Proportionate Share expenditures for the 22611-048-PN01 grant award could not be verified for the individual member schools. The non-public school share funds for the participating memb...

FINDING 2024-004 Finding Subject: Special Education Cluster (IDEA) - Earmarking Summary of Finding: The Non-Public Proportionate Share expenditures for the 22611-048-PN01 grant award could not be verified for the individual member schools. The non-public school share funds for the participating member schools were allocated based on the yearly budget for certified staff instead of time charged to the non-public schools. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required. Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number and Email Address: (812) 689-4114, thuff@jaccendel.k12.in.us INDIANA STATE BOARD OF ACCOUNTS 27 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Expenses for non-public schools are tracked and charged to the appropriate corporation. Staff record time spent at each non-public school, sign and date the form and turn it into the treasurer. The expenses are then moved to the correct expense line on the grant after receiving this information. Materials that are purchased are charged to the correct expense account when paid. Anticipated Completion Date: July 1, 2023

View Audit 343584

Finding 524366 (2024-003)

Material Weakness 2024

Jac-Cen-Del Community School Corporation

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-003 Finding Subject: Education Stabilization - Reporting Summary of Finding: The School Corporation had not designed, nor implemented, a system of internal controls to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports (Reports) were ...

FINDING 2024-003 Finding Subject: Education Stabilization - Reporting Summary of Finding: The School Corporation had not designed, nor implemented, a system of internal controls to ensure that the annual Elementary and Secondary School Emergency Relief (ESSER) Data Collection reports (Reports) were complete and accurately submitted. The Reports were prepared by one employee without a documented oversight, review, or approval process in place to prevent, or detect and correct, errors. Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number and Email Address: (812) 689-4114, thuff@jaccendel.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Moving forward treasurer will provide even more information to the reviewer specifically pertaining to the findings and any other pertinent information for that person to have a better idea of what they are looking for and will keep documentation of the review being done and signed off on. Anticipated Completion Date: This will be corrected with the next round of ESSER reporting due January 2025.

View Audit 343584

Finding 524362 (2024-002)

Material Weakness 2024

Jac-Cen-Del Community School Corporation

IN

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

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Internal Controls Summary of Finding: The Indiana Department of Education calculates the Maintenance of Effort - Level of Effort based on expenditure information submitted on the Form 9 for that fiscal year. The Treasurer was respo...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Internal Controls Summary of Finding: The Indiana Department of Education calculates the Maintenance of Effort - Level of Effort based on expenditure information submitted on the Form 9 for that fiscal year. The Treasurer was responsible for the preparation and submission of the Form 9. There were no documented internal controls in place such as an oversight, review, or approval process to ensure expenditures were correctly reported. Contact Person Responsible for Corrective Action: Trina Huff Contact Phone Number and Email Address: (812) 689-4114, thuff@jaccendel.k12.in.us Views of Responsible Officials: We concur with the finding 􀁹􀈱EVERY􀈱CHILD􀈱􀁹􀈱EVERY􀈱CHANCE􀈱􀁹􀈱EVERY􀈱DAY􀈱􀁹 JAC􀈬CEN􀈬DEL􀈱COMMUNITY􀈱SCHOOLS CENTRAL OFFICE HIGH SCHOOL / ATHLETICS ELEMENTARY SCHOOL 723 N Buckeye Street 4586 N US 421 4544 N US 421 Osgood, Indiana 47037 Osgood, Indiana 47037 Osgood, Indiana 47037 Telephone: (812) 689-4114 Telephone: (812) 689-4643 Telephone: (812) 689-4144 www.jaccendel.k12.in.us Fax: (812) 689-7423 Fax: (812) 689-5632 Fax: (812) 689-5909 INDIANA STATE BOARD OF ACCOUNTS 26 Description of Corrective Action Plan: Moving forward treasurer will provide even more information to the reviewer specifically pertaining to the findings and any other pertinent information for that person to have a better idea of what they are looking for. I actually printed the Form 9 transmittal report that has the accounts and amounts on it and had the Superintendent review it and sign off on it for the December 2024 Form 9. This will be our process moving forward. Anticipated Completion Date: With the completion of the most recent form 9 December 31, 2024.

View Audit 343584

Corrective Action Plans

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