Corrective Action Plans

Finding 522006 (2024-001)

Material Weakness 2024

University of Kansas School of Medicine - Wichita Mpa

KS

Internal Control / Segregation of Duties Eligibility Reporting

In response to Finding 2024-001 Segregation of Duties/ Review Procedures identified in the fiscal year 2024 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for verifying the parti...

In response to Finding 2024-001 Segregation of Duties/ Review Procedures identified in the fiscal year 2024 audit, the University of Kansas School of Medicine-Wichita Medical Practice Association has modified the HOPW A, housing opportunities for persons with AIDS, procedures for verifying the participant's eligibility, rent and utility assistance calculations for accuracy assurance. Immediately, the program has modified the KCTH checklist for housing assistance/support services to include a verification line for both the "intake" and the "verified" for each participant file. To manage the increasing workload of the growing program, a new housing coordinator position is in the recruitment stage. This position will ensure there is an available FTE to complete the verification process timely and assist the Ryan White case managers with client housing needs. Sheila Norris, Director of Finance, will serve as the contact person for this corrective action plan. We hope these changes will sufficiently address Finding 2024-001 Segregation of Duties/ Review Procedures.

View Audit 341251

Finding 522005 (2024-002)

None 2024

Baptist Bible College

MO

Questioned Costs Student Financial Aid

Program Name: Federal Pell Grant ALN and Program Expenditures: 84.063 ($956,966) Award Number: P063P233629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $660 Condition Found: The R2T4 calculation was completed incorrectly for two of the fourteen R2T4s reviewed during our audit....

Program Name: Federal Pell Grant ALN and Program Expenditures: 84.063 ($956,966) Award Number: P063P233629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs: $660 Condition Found: The R2T4 calculation was completed incorrectly for two of the fourteen R2T4s reviewed during our audit. All of the R2T4s completed by College during the year ended June 30, 2024 were reviewed during the audit. For one student, the number of days in the semester used in the calculation was incorrect. For the second student, the amount of Pell awarded and used in the calculation was incorrect. Corrective Action Plan: Management agrees with the auditors’ finding and their recommendation. The Financial Aid Director and auditor worked together to determine the number of days that were in the semester for the first student and the amount of Federal Pell Grant funds the second student was eligible to receive. The R2T4s were recalculated for the students in question. $558 of Federal Pell Grant funds were returned for the first student in question and $102 of Federal Pell Grant funds were awarded to the second student in question on October 24, 2024. Anticipated Completion Date: The corrective action was completed on October 24, 2024Contact Person Brian Rains, Director of Financial Aid 417-268-6045

View Audit 341250 Questioned Costs: $1

Finding 522004 (2024-001)

None 2024

Baptist Bible College

MO

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268($1,647,759)Award Number: P268K243629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs:$1,000 Condition Found: The amount of unsubsidized Federal Direct Loans awarded was incorrect for one of thir...

Program Name: Federal Direct Student Loan Program ALN and Program Expenditures: 84.268($1,647,759)Award Number: P268K243629 Federal Award Year: July 1, 2023 to June 30, 2024 Questioned Costs:$1,000 Condition Found: The amount of unsubsidized Federal Direct Loans awarded was incorrect for one of thirty-two students in our sample that received Federal Direct Loans. Corrective Action Plan: Management agrees with the auditors’ finding. The Financial Aid Director returned $1,000 of unsubsidized Federal Direct Loan funds to the Department of Education on October 24, 2024. The financial aid office and registrar’s office will work together to ensure that both parties are aware of the student’s credit hours passed and their eligibility for federal aid. Anticipated Completion Date: The corrective action was completed on October 24, 2024 Contact Person Brian Rains, Director of Financial Aid 17-268-6045

View Audit 341250 Questioned Costs: $1

Finding 522002 (2024-003)

Significant Deficiency 2024

Battle Creek Unlimited, Inc.

MI

Allowable Costs / Cost Principles

Finding: 2024-003 - Reporting Auditor Description of Condition and Effect: During our audit procedures over the Organization's reporting process, we noted that none of the quarterly reports selected for testing included documentation that they were subjected to an independent review and approval pr...

Finding: 2024-003 - Reporting Auditor Description of Condition and Effect: During our audit procedures over the Organization's reporting process, we noted that none of the quarterly reports selected for testing included documentation that they were subjected to an independent review and approval prior to submission in order to detect and correct potential errors or omissions. As a result of this condition, the Organization did not comply fully with the reporting requirements under this federal award. In addition, the Organization was exposed to an increased risk that the reports filed could contain errors and not be detected and corrected on a timely basis. Auditor Recommendation: We recommend that the Organization establish procedures to ensure that all reports are subject to review and approval by an independent employee prior to submission, and that the review and approval is adequately documented. Corrective Action: By June 30, 2025, management will establish procedures ensuring all reports are subjected to review prior to submission and that review is well documented. Responsible Person: Joe Sobieralski, President and CEO Anticipated Completion Date: June 30, 2025

View Audit 341240

Finding 522001 (2024-002)

Significant Deficiency 2024

Battle Creek Unlimited, Inc.

MI

Subrecipient Monitoring § 200.331

Finding: 2024-002 - Subrecipient Monitoring Auditor Description of Condition and Effect: We noted that the Organization did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. The lack of monitoring failed to provide reasonable assurance that the sub...

Finding: 2024-002 - Subrecipient Monitoring Auditor Description of Condition and Effect: We noted that the Organization did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Auditor Recommendation: We recommend that the Organization create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. Corrective Action: Management will create and adopt a subrecipient monitoring policy that ensures compliance with the Uniform Guidance requirements by June 30, 2025. Responsible Person: Joe Sobieralski, President and CEO Anticipated Completion Date: June 30, 2025

View Audit 341240

Finding 521999 (2024-001)

Significant Deficiency 2024

Battle Creek Unlimited, Inc.

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding: 2024-001 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the Organization has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs, compensation, a...

Finding: 2024-001 - Written Policies Required by the Uniform Grant Guidance Auditor Description of Condition and Effect: Although the Organization has processes in place to cover these areas, there are no formal written policies covering payments, procurement, allowability of costs, compensation, and travel costs in accordance with the Uniform Guidance. As a result of this condition, the Organization did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We recommend that the Organization develop and implement the required policies as soon as practical. Corrective Action: Management will develop and adopt written policies that will be in place by June 30, 2025. Responsible Person: Joe Sobieralski, President and CEO Anticipated Completion Date: June 30, 2025

View Audit 341240

Finding 521998 (2024-001)

Significant Deficiency 2024

Caritas Manor, Inc.

MS

Questioned Costs Special Tests & Provisions Cash Management

U.S. Department of Housing and Urban Development Caritas Manor, Inc., HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit Firm: McNorton Ishee & Jones, P.C. P.O. Box 161425 Mobile, Alabama 36616 Audit period: Sep...

U.S. Department of Housing and Urban Development Caritas Manor, Inc., HUD Project No. 065-EE003-CA, respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit Firm: McNorton Ishee & Jones, P.C. P.O. Box 161425 Mobile, Alabama 36616 Audit period: September 30, 2024 Finding 2024-001 – Special Tests and Provisions State of Condition: The project has not made the required residual receipts deposit. Corrective Action: Management will ensure to make the required residual receipts deposit. If the Department of Housing and Urban Development should have any questions or comments regarding this plan, please contact Craig Bounds at (228) 435-1642.

View Audit 341227 Questioned Costs: $1

Finding 521531 (2024-002)

None 2024

Southern Wesleyan University

SC

Questioned Costs Student Financial Aid Eligibility

Need Analysis Planned Corrective Action: A process to periodically review over and under awarding of federal need-based aid will be implemented. This will require IT assistance to create and run lists of students in this situation on a weekly basis. Person Responsible for Corrective Action Plan: T...

Need Analysis Planned Corrective Action: A process to periodically review over and under awarding of federal need-based aid will be implemented. This will require IT assistance to create and run lists of students in this situation on a weekly basis. Person Responsible for Corrective Action Plan: Thomas Valles, Director of Financial Aid Anticipated Date of Completion: April 30, 2025

View Audit 341204 Questioned Costs: $1

Finding 521529 (2024-001)

Significant Deficiency 2024

Southern Wesleyan University

SC

Student Financial Aid Internal Control / Segregation of Duties Reporting

Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: A review of the student withdrawal process from Registrar notifications to assignment of financial aid reviews and Return of Title IV calculations will be conducted and any needed changes implemented to ensure timel...

Untimely and Inaccurate Returns of Title IV Funds (R2T4) Planned Corrective Action: A review of the student withdrawal process from Registrar notifications to assignment of financial aid reviews and Return of Title IV calculations will be conducted and any needed changes implemented to ensure timely processing. As there are currently only four FA personnel, the Director will continue to process the R2T4 notifications and be held responsible for any late processing. Back-up training for the Associate Director will also be implemented to ensure continuity of coverage in the event the Director is not available to cover this responsibility. Person Responsible for Corrective Action Plan: Thomas Valles, Director of Financial Aid Anticipated Date of Completion: April 30, 2025

View Audit 341204

Finding 521479 (2024-007)

Significant Deficiency 2024

Langston University

OK

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.344

Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: $125,03...

Recommendation: We recommend the University review its current close out procedures and implement additional procedures to monitor the timeliness of federal account close outs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: $125,035.65 The costs in question were not billed to or collected from the awarding agency. Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University is strengthening the close-out process of federal awards to halt expenditures thus reducing redistributions and cost-transfers. Name(s) of the contact person(s) responsible for the corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200 Questioned Costs: $1

Finding 521468 (2024-006)

Material Weakness 2024

Langston University

OK

Student Financial Aid Matching / Level of Effort / Earmarking Material Weakness § 200.303

Recommendation: We recommend the University review current processes for reporting to the National Student Loan Data System (NSLDS) and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the aud...

Recommendation: We recommend the University review current processes for reporting to the National Student Loan Data System (NSLDS) and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. The University has updated its NSLDS reporting processes to ensure needed submissions are reported timely and accurately. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521457 (2024-005)

Significant Deficiency 2024

Langston University

OK

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being perfor...

Recommendation: We recommend that the University review policies and procedures related to R2T4 calculations to ensure calculations are performed correctly and timely. We also recommend the University implement formal review procedures to document the Return of Title IV calculations are being performed to minimize the likelihood that errors may go undetected and not be corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. Procedures for review and return of Title IV funds have been updated to ensure refunds are returned in a timely manner. Return of Title IV calculations are being documented and reviewed by a party independent of the preparer to minimize the likelihood that errors go undetected and/or not be corrected in a timely manner. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521446 (2024-004)

Significant Deficiency 2024

Langston University

OK

Matching / Level of Effort / Earmarking Student Financial Aid Reporting § 200.303

Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to...

Recommendation: We recommend the University review reporting processes to ensure all students that require exit counseling receive it in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University has strengthened its processes to ensure that students needing exist counseling receive it in a timely manner. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521435 (2024-003)

Significant Deficiency 2024

Langston University

OK

Matching / Level of Effort / Earmarking Eligibility Significant Deficiency § 200.303

Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with ...

Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all the required elements outlined in the FSA handbook. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2022 audit report in November 2023. Loan disbursement procedures and processes have been updated to ensure notifications are sent as outlined in the FSA Handbook. Name(s) of the contact person(s) responsible for the corrective action: Mr. Heath Burge, Assistant Vice President for Strategic Enrollment and Advising Services and Ms. Nacasaw Coppage, Interim Director, Office of Financial Aid. Planned completion date for corrective action plan: December 2024

View Audit 341200

Finding 521299 (2024-002)

Material Weakness 2024

Langston University

OK

Equipment & Real Property Management § 200.303 § 200.313

Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a re...

Recommendation: We recommend the University ensure that a physical inventory over equipment is completed at least every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. While Langston has a plan for biennial equipment verification, the University commits to strengthening its physical inventory processes for tracking fixed assets. Name(s) of the contact person(s) responsible for the corrective action: Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200

Finding 521249 (2024-001)

Significant Deficiency 2024

Langston University

OK

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.305

Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a...

Recommendation: We recommend that the University review and update current procedures to ensure subrecipient payments are paid timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Questioned Costs: N/A Action taken in response to finding: This is a repeat finding that was first presented to the University in conjunction with the release of the 2023 audit report in May 2024. The 2023 audit was completed after substantially all of Fiscal Year 2024 had elapsed, so there was not adequate time for the University to fully implement corrective action. The University is strengthening its accounts payable processes and sign-off approvals to help ensure reimbursements to subrecipients are paid timely. Principal investigators and designated administrative personnel within academic departments will be reminded of the need to initiate payments to subrecipients timely. Name(s) of the contact person(s) responsible for the corrective action: Mr. Robert Dixon, Director, Grants and Contracts Fiscal Administration at Oklahoma State University and Mr. Chris Kuwitzky, Vice President for Fiscal and Administrative Affairs. Planned completion date for corrective action plan: March 2025

View Audit 341200

Finding 521248 (2024-001)

None 2024

Lock Towns Residential Facilities, Inc. (a Non-Profit Corporation)

FL

See Corrective Action Plan for Chart/Table

View Audit 341196

Finding 521239 (2024-001)

Significant Deficiency 2024

School City of Whiting

IN

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

FINDING 2024-001 Child Nutrition Cluster - Eligibility School Breakfast program, National School Lunch Program, Eligibility, Significant Deficiency Contact Person Responsible for Corrective Action: Contact Phone Number: Kim Pusateri 219-659-0656 ext. 157 Views of Responsible Official: We concur with...

FINDING 2024-001 Child Nutrition Cluster - Eligibility School Breakfast program, National School Lunch Program, Eligibility, Significant Deficiency Contact Person Responsible for Corrective Action: Contact Phone Number: Kim Pusateri 219-659-0656 ext. 157 Views of Responsible Official: We concur with the finding. Internal Controls and procedures will be implemented to ensure accurate eligibility determinations for free and reduced-price meals by implementing internal controls, segregation of duties, and documented reviews. Description of Corrective Action Plan: Applications (eligibility): • Maintain records of all reviews for audit purposes. o Take a picture of the eligibility grid for review and date it. o Require two staff members (Director of Food Services and designee) to sign off on the review. Direct Certifications • The direct certification report will be run monthly and uploaded into the school point-of-sale system. A copy of the report will be saved, printed and checked that it was uploaded properly. A copy of the student's application and history will be printed and stapled to the direct cert report to verify that the change was made. It will be dated and initialed and saved in a folder. Anticipated Completion Date: Immediately

View Audit 341181

Finding 521238 (2024-001)

None 2024

Southeast Kansas Regional Planning Commission

KS

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Southeast Kansas Regional Planning Commission Corrective Action Plan January 30, 2025 Cognizant or Oversight Agency for Audit Southeast Kansas Regional Planning Commission respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent publ...

Southeast Kansas Regional Planning Commission Corrective Action Plan January 30, 2025 Cognizant or Oversight Agency for Audit Southeast Kansas Regional Planning Commission respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Jarred, Gilmore & Phillips, PA, P.O. Box 779, 1815 S Santa Fe, Chanute, Kansas 66720. Audit period: Year ended June 30, 2024 The findings from the January 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024-001 –Reporting Condition: During our testing of reporting, we tested the annual report to ensure numbers were accurate and supported by amounts in the general ledger. During this testing, we noted a variance between what was reported and what the actual accurate amounts were. Recommendation: Procedures should be implemented to ensure that interest income is appropriately classified based on the funds that are earning those amounts and that late fees are accurately reflected as well. Action Taken: We are in agreement with the recommendation and the Commission has worked on ensuring that amounts are accurately reflected in the proper classes and accounts. Anticipated Complete Date: January 31, 2025 Should the Oversight Agency for Audit have questions regarding this plan, please contact Jonni Duncan, Finance Manager, at (620) 431-0080. Sincerely Southeast Kansas Regional Planning Commission Southeast Kansas Regional Planning Commission

View Audit 341180

Finding 521209 (2024-001)

Material Weakness 2024

New American Association of Massachusetts, Inc.

MA

Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.331 § 200.332

We acknowledge that the timing of these actions did not fully align with the requirements of Uniform Guidance, which specifies that subaward information must be communicated with the subrecipients in writing at the time the subaward is made. However, the Organization worked diligently to address the...

We acknowledge that the timing of these actions did not fully align with the requirements of Uniform Guidance, which specifies that subaward information must be communicated with the subrecipients in writing at the time the subaward is made. However, the Organization worked diligently to address the issue once identified. To prevent recurrence of this issue, the Organization has taken corrective actions. As soon as we were made aware of the status of the recipients of the awards as subrecipients, we informed them of their status orally and outlined the general terms and compliance requirements associated with their subaward. We formalized this notification process by providing written agreements detailing the subaward terms, as required, in June 2024. These agreements were subsequently signed and returned by the subrecipients in July 2024. To avoid similar compliance challenges, the Organization worked with the Commonwealth of Massachusetts to revise its agreement. Effective September 30, 2024, the Organization no longer serves as a pass-through entity and does not pass federal funds through to subrecipients. For the remaining period during which the Organization acted as a pass-through entity, we implemented procedures to ensure timely and accurate communication of subaward information in writing, aligning with Uniform Guidance requirements. Management believes these actions fully address the cause of the finding and ensure compliance with federal regulations in the future.

View Audit 341176

Finding 521206 (2024-001)

Significant Deficiency 2024

City of Casper

WY

Procurement, Suspension & Debarment

2024-001 FINDING: Suspension & Debarment Responsible Officials: Nicholas Gassman, Accounting Supervisor Corrective Action Plan: The City plans to start searching for vendors on Sam.gov and recording the results. Additionally, the City is working on implementing additional compliance checks for grant...

2024-001 FINDING: Suspension & Debarment Responsible Officials: Nicholas Gassman, Accounting Supervisor Corrective Action Plan: The City plans to start searching for vendors on Sam.gov and recording the results. Additionally, the City is working on implementing additional compliance checks for grants to promptly identify and address any issues on a timely basis. Anticipated Completion Date: December 31, 2024

View Audit 341169

Finding 521204 (2024-001)

Material Weakness 2024

Bremen Public Schools

IN

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

Finding 2024-001 Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U200013 Pass-Through En...

Finding 2024-001 Subject: Education Stabilization Fund – Equipment and Real Property Management Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers: S425D210013, S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: 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 expended $944,437 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. The School Corporation had also not performed a complete physical inventory of capital assets during the audit period. Views of Responsible Official: Management agrees with the finding and will take the following corrective action. Description of Corrective Action Plan: Stephanie Pittman, Treasurer will add the value of the building renovations to the capital asset listing as of June 30, 2024 and amend the annual financial report for the 2023- 2024 school year. Stephanie Pittman, Treasurer will also perform a complete physical inventory at the end of the 2024-2025 school year and develop a schedule for regular inventories at least every other year. Anticipated Completion Date: The amendment to the capital asset listing and annual financial report will be completed by February 15, 2025. The physical inventory will be completed by August 31, 2025.

View Audit 341165

Finding 521200 (2024-004)

Significant Deficiency 2024

Clackamas County School District No.108

OR

Cash Management School Nutrition Programs Significant Deficiency

a. Significant Deficiency | Single Audit – “We recommend the District record reimbursements in the correct fiscal year.” b. Plan of Action – The District will establish a multi-step review process for all NSLP monthly meal claims to ensure accuracy. For the year-end claims (May/June) – should they b...

a. Significant Deficiency | Single Audit – “We recommend the District record reimbursements in the correct fiscal year.” b. Plan of Action – The District will establish a multi-step review process for all NSLP monthly meal claims to ensure accuracy. For the year-end claims (May/June) – should they be received after the end of the fiscal year they were claimed for – a journal entry that recognizes Accounts Receivable for the claim amount will be created and be reviewed for accuracy before being approved. c. Timeframe for (or date of) implementation – The multi-step review process for monthly NSLP meal claims has already been established (started in September 2024). The year-end journal entry process/review will be implemented in June 2025.

View Audit 341157

Finding 521196 (2024-003)

Significant Deficiency 2024

Clackamas County School District No.108

OR

Cash Management School Nutrition Programs Significant Deficiency

a. Significant Deficiency | Single Audit – “We recommend the District use someone other than the claim preparer to review the claims before being submitted, and document said review with initials and dates.” b. Plan of Actions – The District will establish a multi-step review process for all NSLP mo...

a. Significant Deficiency | Single Audit – “We recommend the District use someone other than the claim preparer to review the claims before being submitted, and document said review with initials and dates.” b. Plan of Actions – The District will establish a multi-step review process for all NSLP monthly meal claims to ensure accuracy. This process will include data input/review by the Nutrition Services Coordinator and review by the Director of Finance/Senior Accountant before submission to the state. c. Timeframe for (or date of) implementation - The multi-step review process for monthly NSLP meal claims has already been established (started in September 2024).

View Audit 341157

Finding 521192 (2024-003)

Significant Deficiency 2024

Western Piedmont Regional Transit Authority

NC

Questioned Costs Procurement, Suspension & Debarment Significant Deficiency

Finding: 2024-003 Name of Contact Person: Scott Cook Corrective Action/Management’s Response: WPRTA will better ensure that proper procurement documentation is maintained. Proposed Completion Date: Immediately and ongoing

View Audit 341148 Questioned Costs: $1

Corrective Action Plans

Filters