EIN: 351089433
UEI: LP9KJ5LUDLG2
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 12, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 12, 2025, which was (373 days ago).
What is a management decision? →Information on the federal program: Subject: Special Education Cluster – Internal Controls Federal Agency: Department of Education Federal Program: Special Education Grants to States Assistance Listing Number: 84.027, 84.027X Federal Award Numbers and Years (or Other Identifying Numbers): 22611-090-PN01, 23611-090-PN01, 22611-090-ARP, 24611-090-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Criteria: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.318(a) states: "The non-Federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this part." 2 CFR 200.320 states in part: "The non-Federal Entity must use one of the following methods of procurement. . . . (b) Procurement by small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. . . ." 2 CFR 180.300 states: "When you enter into a covered transaction with another person at the next lower tier, you must verify that the person with whom you intend to do business is not excluded or disqualified. You do this by: (a) Checking SAM Exclusions; or (b) Collecting a certification from that person; or (c) Adding a clause or condition to the covered transaction with that person." Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Special Education Cluster and Procurement compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls that would have ensured compliance with the Procurement and Suspension and Debarment compliance requirement. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: For the three small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The total amount disbursed for the sample items was $127,299 in FY23 and $25,354 in FY24 for contracted rehabilitation therapy and speech pathology services. Additionally, the School Corporation did not perform suspension and debarment checks on the sample vendors. Identification as a repeat finding: This is a repeat finding from the immediately prior audit. The prior finding numbers were 2022-005 and 2022-006. Recommendation: We recommended that the School Corporation's management establish a system of internal controls related to ensure that the School Corporation’s procurement policy is adhered to and quotes are obtained from an adequate number of qualified sources as required for small purchase method procurements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Context: For the three small purchase method procurements sampled for testing, we noted that the School Corporation, did not obtain quotes from an adequate number of qualified sources. The total amount disbursed for the sample items was $127,299 in FY23 and $25,354 in FY24 for contracted rehabilitation therapy and speech pathology services. Additionally, the School Corporation did not perform suspension and debarment checks on the sample vendors Contact Person Responsible for Corrective Action: David Rowe, Business Manager, and Ashleigh Allison, Director of Exceptional Learners Contact Phone Number: 765-298-6505 (David), 765-298-6410 (Ashleigh) Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Acquire and document quotes/bids from the necessary number of vendors for projects requiring bids. In addition, suspension and debarment checks will be performed on the sample vendors, with documentation of the checks being maintained. Anticipated Completion Date: Begin immediately, ongoing.
2022-005, 2022-006
Information on the federal program: Subject: Education Stabilization Fund (ESSER) – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425D, 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013, S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.302(b) states in part: "The financial management system of each non-Federal entity must provide for the following: (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 Financial reporting . . . ." 34 CFR 76.722 states: "A State may require a subgrantee to submit reports in a manner and format that assists the State in complying with the requirements under 34 CFR 76.720 and in carrying out other responsibilities under the program." Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Reporting compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree to the underlying expenditure records ($558,956) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER I, ESSER II, and ESSER III amounts reported on the Year 4 report ($105,506, $510,158, and $1,156,254, respectively) did not agree to the underlying expenditure records ($138,662, $316,236, and $1,158,054, respectively) for the period of July 1, 2022 through June 30, 2023. We also noted there was no documented, secondary review of the information in the annual data reports by someone other than the preparer. Identification as a repeat finding: This is a repeat finding from the immediately prior audit. The prior finding number was 2022-008. Recommendation: We recommend someone other than the preparer of the report perform a documented review prior to submission to validate the accuracy and completeness of the data submitted. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II amount reported on the Year 3 report ($572,289) did not agree to the underlying expenditure records ($558,956) for the period of July 1, 2021 through June 30, 2022. Additionally, we noted that the ESSER I, ESSER II, and ESSER III amounts reported on the Year 4 report ($105,506, $510,158, and $1,156,254, respectively) did not agree to the underlying expenditure records ($138,662, $316,236, and $1,158,054, respectively) for the period of July 1, 2022 through June 30, 2023. Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding, while noting that all expenditures and revenue from reimbursements balance within our system. Description of Corrective Action Plan: Verify that all expenditure account numbers match those utilized by AFR and Gateway reporting. Anticipated Completion Date: Begin immediately, ongoing.
2022-008
Information on the federal program: Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers and Years (or Other Identifying Numbers): S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness, Material Noncompliance, Qualified Opinion Criteria: 2 CFR section 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) 29 CFR 5.5 states in part: (1) Minimum wages. (i) All laborers and mechanics employed or working upon the site of the work (or under the United States Housing Act of 1937 or under the Housing Act of 1949 in the construction or development of the project), will be paid unconditionally and not less often than once a week, and without subsequent deduction or rebate on any account (except such payroll deductions as are permitted by regulations issued by the Secretary of Labor under the Copeland Act (29 CFR part 3)), the full amount of wages and bona fide fringe benefits (or cash equivalents thereof) due at time of payment computed at rates not less than those contained in the wage determination of the Secretary of Labor which is attached hereto and made a part hereof, regardless of any contractual relationship which may be alleged to exist between the contractor and such laborers and mechanics… (3)(ii)(A) The contractor shall submit weekly for each week in which any contract work is performed a copy of all payrolls to the (write in name of appropriate federal agency) if the agency is a party to the contract, but if the agency is not such a party, the contractor will submit the payrolls to the applicant, sponsor, or owner, as the case may be, for transmission to the (write in name of agency). 2 CFR 200 Appendix II states in part: In addition to other provisions required by the Federal agency or non-Federal entity; all contracts made by the non-Federal entity under the Federal award must contain provisions covering the following, as applicable. . . . (D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federal program legislation, all prime construction contracts in excess of $2,000 awarded by non-Federal entities must include a provision for compliance with the Davis-Bacon Act (40 U.S.C. 3141-3144, and 3146-3148) as supplemented by Department of Labor regulations (29 CFR Part 5, “Labor Standards Provisions Applicable to Contracts Covering Federally Financed and Assisted Construction”). In accordance with the statute, contractors must be required to pay wages to laborers and mechanics at a rate not less than the prevailing wages specified in a wage determination made by the Secretary of Labor. In addition, contractors must be required to pay wages not less than once a week.. . .” 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 Special Tests and Provisions – Wage Rate Requirements compliance requirements. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to design and implement an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirement could result in the loss of future federal funds to the School Corporation. Questioned Costs: There were no questioned costs identified. Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have a contract with the company that included the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,114,159. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation implement a formal process to ensure the required weekly payroll reports certifications are collected and reviewed to ensure compliance with the wage rate requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have contracts with the companies that included the clauses for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $1,114,159 Contact Person Responsible for Corrective Action: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. For the referenced project, all wages and project payments were processed through the project managing company. The contractor submitted wage requests and expenditure requests through them, and they submitted an invoice to us to pay for the work completed. Description of Corrective Action Plan: For any Davis-Bacon projects, we will maintain documentation that wages being paid meet federal wage requirements. In addition, we will require the project manager to submit payroll reports to us as well. Anticipated Completion Date: Begin immediately, ongoing.
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: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Criteria: 2 CFR 200.313(d) states in part: "Management requirements. Procedures for managing equipment (including replacement equipment), whether acquired in whole or in part under a Federal award, until disposition takes place will, as a minimum, meet the following requirements: (1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. (2) A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years. (3) A control system must be developed to ensure adequate safeguards to prevent loss, damage, or theft of the property. Any loss, damage, or theft must be investigated. (4) Adequate maintenance procedures must be developed to keep the property in good condition. . . ." 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. Cause: The School Corporation's management had not developed a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Questioned Costs: There were no questioned costs identified. Context: For 1 of 3 sample items tested, we noted the School Corporation expended $1,114,159 on building renovations which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Identification as a repeat finding: No. Recommendation: We recommend the School Corporation update the capital asset listing at least annually to include all equipment and real property acquisitions and review for potential capital asset dispositions. The capital asset listing should include all required information to track capital asset acquisitions purchased with federal funding. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan.
Context: For 1 of 3 sample items tested, we noted the School Corporation expended $1,114,159 on building renovations which was charged to the ESSER III (84.425U) grant award. 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: David Rowe, Business Manager Contact Phone Number: 765-298-6505 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Qualifying building renovations will be added to the capital asset listing going forward. Anticipated Completion Date: Begin immediately, ongoing
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 29, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 29, 2023, which was (1056 days ago).
What is a management decision? →2022 ? 003 Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553/10.555/10.559 Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: FY 2020-21, FY 2021-22 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: Program income is gross income earned by a non-federal entity that is directly generated by a supported activity or earned as a result of the federal award during the period of performance (unless there is a requirement for disposition of program income after the end of the period of performance as provided in 2 CFR section 200.307(f)). Program income must be properly determined or calculated in accordance with stated criteria, and program income may only collected from allowable sources. The School Corporation should have controls in place to ensure the existence and accuracy of all program income earned and used by the grant.2 CFR 200.303 states in part: ?The Non-Federal entity must: (b) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: The School Corporation was unable to provide documentation to support amounts, usage of funds, and controls surrounding program income. Questioned costs: None Context: In a statistically valid sample, 5 of 5 transactions tested lacked supporting documentation. Cause: No internal controls implemented Effect: Lack of proper documentation of controls over compliance with program income requirements could result in improper recording and usage of income earned by the program. This could ultimately result in questioned costs. Repeat Finding: The finding is a repeat of a finding in the immediately prior audit report. Prior audit finding number was 2020-002. Recommendation: We recommend that School Corporation management establish a system of internal controls to ensure compliance with the grant agreement and program income requirements. Documentation should be retained to support the existence and accuracy of all program income earned. Views of responsible officials: There is no disagreement with the audit finding.
2022-003 Child Nutrition Cluster Recommendation: School Corporation management should establish a system of internal controls to ensure compliance with the grant agreement and program income requirements. Documentation should be retained to support the existence and accuracy of all program income earned. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation with review existing control processes surrounding program income and strengthen procedures to ensure documentation to support program income is adequate and reviewed. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately
2020-002
2022 ? 004 Federal Agency: U.S. Department of Education Federal Program Name: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: S010A180014, S010A200014, S010A210014 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: ?The Non-Federal entity must: (c) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: During eligibility testing, it was noted that school corporation lacked documentation of internal controls over the homeless set-aside. Questioned costs: None Context: Three of three program years for which set asides were in place. Cause: Oversight Effect: Lack of proper documentation of controls over compliance could result in errors being reported and going undetected or not detected in a timely manner. This could ultimately result in questions costs. Repeat Finding: No Recommendation: We recommend the School Corporation implement procedures and controls to ensure the required templates are used and properly reviewed and approved. Views of responsible officials: There is no disagreement with the audit finding.
2022-004 Title I Grants to Educational Agencies Recommendation: School Corporation management should implement procedures and controls to ensure the required Title I templates are used and properly reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will review the homelessness provisions of Title I and ensure documentation is retained to support the allocation. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately
2022 ? 005 Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: H027A190084, H027X210084, H173A180104, H173A210104, H173X10104 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance, (Modified Opinion) Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction.2 CFR 200.303 states in part: ?The Non-Federal entity must: (d) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: The school corporation has not developed a system of internal controls that would have ensured compliance with suspension and debarment requirements. Questioned costs: None Context: For 4 of 4 transactions tested, the School Corporation was unable to provide documentation indicating they had verified the entity is not suspended or otherwise excluded from participating in the transaction. Cause: The process has taken longer than expected to implement accurately. Effect: The auditor noted no instances of noncompliance with the provisions of suspension, and debarment; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat Finding: The finding is a repeat of a finding in the immediately prior audit report. Prior audit finding number was 2020-006. Recommendation: We recommend the School Corporation design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Views of responsible officials: There is no disagreement with the audit finding.
2022-005 Special Education Cluster (IDEA) Recommendation: The School Corporation should design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will check vendors on the SAMS site to verify the contractors are not suspended. Documentation of the verification will be retained. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately
2020-006
2022 ? 006 Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: H027A190084, H027X210084, H173A180104, H173A210104, H173X10104 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance (Modified Opinion) Criteria or specific requirement: Non-federal entities other than states must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200.2 CFR 200.303 states in part: ?The Non-Federal entity must: (e) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: During testing, it was noted that the School did not retain documentation to support compliance with federal procurement standards. Questioned costs: $146,707 Context: For 7 of 7 vendors tested, no documentation was maintained to support the method of procurement, selection of contract type, contractor selection or rejection, or the basis for the contract price. The sample was a statistically valid sample. Cause: Lack of formal procedures over federal purchase. Effect: The failure to establish an effective internal control system enabled material noncompliance to go undetected. Noncompliance with the grant agreement or the compliance requirement could have resulted in the loss of federal funds to the School Corporation Repeat Finding: The finding is a repeat of a finding in the immediately prior audit report. Prior audit finding number was 2020-005. Recommendation: We recommend that School management establish a system of internal controls to ensure compliance with the grant agreement and procurement requirements of the procurement process. Views of responsible officials: There is no disagreement with the audit finding.
2022-006 Special Education Cluster (IDEA) Recommendation: The School Corporation should design procedures and controls to ensure compliance with suspension and debarment provisions. Before entering into a contract, a check should be performed and retained to support the contractor status. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will check vendors on the SAMS site to verify the contractors are not suspended. Documentation of the verification will be retained. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately
2020-005
2022 ? 007 Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster (IDEA) Assistance Listing Number: 84.027/84.173 Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: H027A190084, H027X210084, H173A180104, H173A210104, H173X10104 Award Period: July 1, 2020 through June 30, 2022 Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: S425D200013 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: 2 CFR 200.303 states in part: ?The Non-Federal entity must: (f) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition/Context: Two of 60 Special Education Cluster transactions and 7 of 40 Education Stabilization Fund transactions tested did not have documentation of review and approval. Questioned costs: None Cause: Management oversight. Effect: Lack of proper documentation of controls over compliance with allowable costs/allowable activities could result in errors being reported and going undetected or not detected in a timely manner. This could ultimately result in questioned costs. Repeat Finding: No Recommendation: We recommend that the School Corporation implement procedures and controls to ensure all disbursements have proper support and proper approval documented. Views of responsible officials: There is no disagreement with the audit finding.
2022-007 Special Education Cluster (IDEA) and COVID-19 Education Stabilization Fund Recommendation: The School Corporation should implement procedures and controls to ensure all disbursements have proper support and proper approval documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will strengthen controls to ensure all federal grant expenditures have documentation of review and approval by a person knowledgeable of the grant requirements. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately
2022 ? 008 Federal Agency: U.S. Department of Education Federal Program Name: COVID-19 Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Identification Number and Year: FY 2021 and FY 2022 Pass-Through Agency: Indiana Department of Education Pass-Through Numbers: S425D200013 Award Period: July 1, 2020 through June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Grantees must submit an annual performance report with data on expenditures, planned expenditures, subrecipients, and uses of funds, including for mandatory reservations. Amounts reports must be supported by the unit's records. Per 2 CFR 200.303, The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The School Corporation did not have a documented review and approval process over reporting. Questioned costs: None Context: During our testing of reporting, it was noted 4 of 4 required reports selected did not have proper review process implemented. Cause: Oversight Effect: The failure to establish an effective internal control system may enable noncompliance with the grant agreement and the reporting compliance requirement. Noncompliance may go undetected. Repeat Finding: No Recommendation: We recommend the School Corporation management establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Views of responsible officials: There is no disagreement with the audit finding.
2022-008 COVID-19 Education Stabilization Fund Recommendation: School Corporation management should establish a system of internal control to ensure compliance. Training over proper internal control development and implementation may be beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The school corporation will implement a review process to ensure reports are reviewed before submission. Name of the contact person responsible for corrective action: Cheryl Harvey, Business Manager Planned completion date for corrective action plan: Begin immediately
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 21, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 21, 2021, which was (1703 days ago).
What is a management decision? →FINDING 2020-002Subject: Child Nutrition Cluster - Allowable Costs/Cost Principles, Program IncomeFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 - School Breakfast Program,National School Lunch Program, COVID-19 - National SchoolLunch Program, Summer Food Service Program for Children,COVID-19 - Summer Food Service Program for ChildrenCFDA Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY18-19, FY19-20Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Allowable Costs/Cost Principles, Program IncomeAudit Findings: Significant Deficiency, Other MattersCondition and ContextAn effective internal control system, which would include segregation of duties, was not in place atthe School Corporation to ensure compliance with requirements related to the grant agreement and theAllowable Costs/Cost Principles and Program Income compliance requirements.The School Corporation paid a portion of the Administrative Assistant to the Superintendent ofSchool's salary without proper documentation to support the percentage paid.Payroll disbursements were allocated to the Child Nutrition Cluster based on a percentage of timespent working on the Child Nutrition program. There were no supporting time and effort documents for theamount paid from the federal programs. The unsupported salary paid from the programs was $16,028 and$17,250 in fiscal years 2018-2019 and 2019-2020, respectively.The lack of internal controls and noncompliance were systemic issues throughout the audit period.Criteria2 CFR 200.303 states in part:"The non-Federal entity must:(a) Establish and maintain effective internal control over the Federal award that providesreasonable assurance that the non-Federal entity is managing the Federal award in compliancewith Federal statutes, regulations, and the terms and conditions of the Federal award.These internal controls should be in compliance with guidance in 'Standards for InternalControl in the Federal Government' issued by the Comptroller General of the United Statesor the 'Internal Control Integrated Framework', issued by the Committee of SponsoringOrganizations of the Treadway Commission (COSO). . . ."2 CFR 200.430(i) states in part:"Standards for Documentation of Personnel Expenses (1) Charges to Federal awards forsalaries and wages must be based on records that accurately reflect the work performed.These records must:(i) Be supported by a system of internal control which provides reasonable assurancethat the charges are accurate, allowable, and properly allocated;(ii) Be incorporated into the official records of the non-Federal entity;(iii) Reasonably reflect the total activity for which the employee is compensated by thenon-Federal entity, not exceeding 100% of compensated activities . . .(vii) Support the distribution of the employee's salary or wages among specific activitiesor cost objectives if the employee works on more than one Federal award; a Federalaward and non-Federal award; an indirect cost activity and a direct cost activity; twoor more indirect activities which are allocated using different allocation bases; or anunallowable activity and a direct or indirect cost activity. . . ."2 CFR 200.307(e)(2) states in part: "Addition. With prior approval of the Federal awarding agency. . . program income may be added to the Federal award by the Federal agency and the non-Federal entity.The program income must be used for the purposes and under the conditions of the Federal award."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the grant agreement and the Allowable Costs/Cost Principles and Program Income compliance requirements.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement or the compliance requirements could have resultedin the loss of federal funds to the School Corporation.Questioned CostsQuestioned costs of $33,278 were identified.RecommendationWe recommended that the School Corporation's management establish a system of internalcontrols, including segregation of duties, related to the grant agreement and the Allowable Costs/CostPrinciples and Program Income compliance requirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
CORRECTIVE ACTION PLANFINDING 2020-002Contact Person Responsible for Corrective Action: Cheryl HarveyContact Phone Number: 765-724-4496Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:The corporation will keep a Time and Effort log for the time the Administrative Assistant spends on theChild Nutrition Duties and it will be approved by the Food Service DirectorAnticipated Completion Date: Begin immediately
FINDING 2020-003Subject: Child Nutrition Cluster - Procurement and Suspension and DebarmentFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, COVID-19 - School Breakfast Program,National School Lunch Program, COVID-19 - National SchoolLunch Program, Summer Food Service Program for Children,COVID-19 - Summer Food Service Program for ChildrenCFDA Numbers: 10.553, 10.555, 10.559Federal Award Numbers and Years (or Other Identifying Numbers): FY18-19, FY19-20Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Procurement and Suspension and DebarmentAudit Finding: Material WeaknessCondition and ContextAn effective internal control system was not in place at the School Corporation to ensure compliancewith requirements related to the grant agreement and the Procurement and Suspension andDebarment compliance requirement.The School Corporation had not designed or implemented adequate policies and procedures toensure that contracts were awarded in the appropriate manner. The School Corporation hired an outsidevendor who performed all procedures related to the programs' contracts with no oversight, review, orapproval.The School Corporation had not designed or implemented adequate policies and procedures toensure that vendors were not suspended or debarred. The Food Service Director performed proceduresto determine the vendors used were not suspended or debarred from participation in federal award programswith no oversight, review, or approval.The lack of internal controls was a systemic issue throughout the audit period.Criteria2 CFR 200.303 states in part:"The non-Federal entity must:(a) Establish and maintain effective internal control over the Federal award that providesreasonable assurance that the non-Federal entity is managing the Federal award in compliancewith Federal statutes, regulations, and the terms and conditions of the Federal award.These internal controls should be in compliance with guidance in 'Standards for InternalControl in the Federal Government' issued by the Comptroller General of the United Statesor the 'Internal Control Integrated Framework', issued by the Committee of SponsoringOrganizations of the Treadway Commission (COSO). . . ."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the Procurement and Suspension and Debarment compliance requirement.EffectThe failure to establish an effective internal control system placed the School Corporation at risk ofnoncompliance with the grant agreement and the compliance requirements. A lack of segregation of dutieswithin an internal control system could also allow noncompliance with compliance requirements and allowthe misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, andapprovals over the activities of the program.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internalcontrols, including segregation of duties, related to the grant agreement and the Procurement andSuspension and Debarment compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
CORRECTIVE ACTION PLANFINDING 2020-003Contact Person Responsible for Corrective Action: Cheryl HarveyContact Phone Number: 765-724-4496Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:The Food Service Director will verify that the vendors we hired to do the bidding on contracts of certainChild Nutrition items are following the correct policies and procedures put in place. The Food ServiceDirector will require documentation from the Vendor and verify and approve of the contracts proceduresand choices. She will also have the School board verify and approve.The Business Manager does check vendors periodically on the SAMS website to see if we have anyvendors listed. This is not done often enough and was not documented. The Business Manager orDirector of Exceptional Learners will document this prior to purchasing from a Vendor.The Food Service Director will check for disbarment and suspension prior to having a purchaserequisition created for any vendor she anticipates spending more than $25,000 with. She will keep a logof all she has checked and when. When the requisition comes to the Business Manager for approval, shewill verify that the vendor has been verified as being free of suspension and disbarment.Anticipated Completion Date: Begin immediately
FINDING 2020-004Subject: Special Education Cluster (IDEA) - Level of EffortFederal Agency: Department of EducationFederal Programs: Special Education Grants to States, Special Education Preschool GrantsCFDA Numbers: 84.027, 84.173Federal Award Numbers and Years (or Other Identifying Numbers): 18611-087-PN01, 19611-087-PN01,20611-090-PN01, 18619-087-PN01,19619-087-PN01, 20619-090-PN01Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Matching, Level of Effort, EarmarkingAudit Finding: Material WeaknessCondition and ContextAn effective internal control system, which would include segregation of duties, was not in place atthe School Corporation to ensure compliance with requirements related to the grant agreement and theLevel of Effort - Maintenance of Effort requirements of the Matching, Level of Effort, Earmarking compliancerequirement.The Business Manager/Treasurer compiled, completed, and submitted the Level of Effort -Maintenance of Effort information to the Indiana Department of Education with no review, oversight, orapproval.The lack of internal controls was a systemic issue throughout the audit period.Criteria2 CFR 200.303 states in part:"The non-Federal entity must:(a) Establish and maintain effective internal control over the Federal award that providesreasonable assurance that the non-Federal entity is managing the Federal award in compliancewith Federal statutes, regulations, and the terms and conditions of the Federal award.These internal controls should be in compliance with guidance in 'Standards for InternalControl in the Federal Government' issued by the Comptroller General of the United Statesor the 'Internal Control Integrated Framework', issued by the Committee of SponsoringOrganizations of the Treadway Commission (COSO). . . ."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the Level of Effort - Maintenance of Effort requirements of the Matching, Level of Effort, Earmarkingcompliance requirement.EffectThe failure to establish an effective internal control system placed the School Corporation at risk ofnoncompliance with the grant agreement and the compliance requirement. A lack of segregation of dutieswithin an internal control system could also allow noncompliance with the compliance requirement andallow the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews,and approvals over the activities of the programs.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internal controls,including segregation of duties, related to the grant agreement and Level of Effort - Maintenance ofEffort requirements of the Matching, Level of Effort, Earmarking compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
CORRECTIVE ACTION PLANFINDING 2020-004Contact Person Responsible for Corrective Action: Cheryl HarveyContact Phone Number: 765-724-4496Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:The Business Manager will print out the MOE report with calculations used to obtain the information onthe report. The Special Ed Director will then verify and sign the report prior to submitting to the IndianaDepartment of Education.Anticipated Completion Date: Begin immediately
FINDING 2020-005Subject: Special Education Cluster (IDEA) - ProcurementFederal Agency: Department of EducationFederal Programs: Special Education Grants to States, Special Education Preschool GrantsCFDA Numbers: 84.027, 84.173Federal Award Numbers and Years (or Other Identifying Numbers): 18611-087-PN01, 19611-087-PN01,20611-090-PN01, 18619-087-PN01,19619-087-PN01, 20619-090-PN01Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Procurement and Suspension and DebarmentAudit Findings: Material Weakness, Other MattersRepeat FindingThis is a repeat finding from the immediately prior audit report. The prior audit finding number was2018-003.Condition and ContextAn effective internal control system, which would include segregation of duties, was not in place atthe School Corporation to ensure compliance with requirements related to the grant agreement and theprocurement requirements of the Procurement and Suspension and Debarment compliance requirement.Procurement - Small PurchasesThe School Corporation did not establish proper internal controls over purchases that fall withinthe small purchases requirement, allowing noncompliance to go undetected. At least threeprice or rate quotes were not obtained from qualified sources and full and open competitionwas not provided.Procurement - Micro-PurchasesThe School Corporation also did not establish proper internal controls over purchases that fellwithin the micro-purchases requirement, allowing noncompliance to go undetected. Considerationwas not given to the reasonableness of prices of all purchases made by this method,and full and open competition was not provided.The lack of internal controls and noncompliance were systemic issues throughout the audit period.Criteria2 CFR 200.303 states in part:"The non-Federal entity must:(a) Establish and maintain effective internal control over the Federal award that providesreasonable assurance that the non-Federal entity is managing the Federal award in compliancewith Federal statutes, regulations, and the terms and conditions of the Federal award.These internal controls should be in compliance with guidance in 'Standards for InternalControl in the Federal Government' issued by the Comptroller General of the United Statesor the 'Internal Control Integrated Framework', issued by the Committee of SponsoringOrganizations of the Treadway Commission (COSO). . . ."2 CFR 200.318 states in part:"(a) The non-Federal entity must use its own documented procurement procedures whichreflect applicable State, local, and tribal laws and regulations, provided that the procurementsconform to applicable Federal law and the standards identified in this part. . . .(i) The non-Federal entity must maintain records sufficient to detail the history of procurement.These records will include, but are not necessarily limited to the following: rationale for themethod of procurement, selection of contract type, contractor selection or rejection, andthe basis for the contract price. . . ."2 CFR 200.320 states in part:"The non-Federal entity must use one of the following methods of procurement.(a) Procurement by micro-purchases. Procurement by micro-purchase is the acquisitionof supplies or services, the aggregate dollar amount of which does not exceed the micropurchasethreshold (? 200.67 Micro-purchase). To the extent practicable, the non-Federalentity must distribute micro-purchases equitably among qualified suppliers. Micropurchasesmay be awarded without soliciting competitive quotations if the non-Federalentity considers the price to be reasonable.(b) Procurement by small purchase procedures. Small purchase procedures are thoserelatively simple and informal procurement methods for securing services, supplies, orother property that do not cost more than the Simplified Acquisition Threshold. If smallpurchase procedures are used, price or rate quotations must be obtained from an adequatenumber of qualified sources. . . ."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the procurement requirements of the Procurement and Suspension and Debarment compliancerequirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement or the compliance requirement could have resultedin the loss of federal funds to the School Corporation.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internalcontrols, including segregation of duties, to ensure compliance and comply with the grant agreement andprocurement requirements of the Procurement and Suspension and Debarment compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
CORRECTIVE ACTION PLANFINDING 2020-005Contact Person Responsible for Corrective Action: Cheryl HarveyContact Phone Number: 765-724-4496Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:We have had a turnover in the Director of Exceptional Learners position and the procurement procedureswere not documented. The Auditor has explained the procedures to the Director and the procurementdecisions and purchases will follow the procedures and be documented.The Director of Exceptional Learners will keep a log of her procurement history. This will include Micro-Purchases, Small Purchases and any contracts that need to follow the Sealed Bids procedures. TheBusiness Manager will review the purchases and the log sheet for accuracy and completion.The Director of Exceptional Learners will be look at pricing from 3 vendors, if applicable for smallpurchases. She will also check other vendors for micro purchases in order to purchase from the mostequitable vendor.The AP clerk and Business Manager will verify the comparisons.Anticipated Completion Date: Begin immediately
2018-003
FINDING 2020-006Subject: Special Education Cluster (IDEA) - Suspension and DebarmentFederal Agency: Department of EducationFederal Programs: Special Education Grants to States, Special Education Preschool GrantsCFDA Numbers: 84.027, 84.173Federal Award Numbers and Years (or Other Identifying Numbers): 18611-087-PN01, 19611-087-PN01,20611-090-PN01, 18619-087-PN01,19619-087-PN01, 20619-090-PN01Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Procurement and Suspension and DebarmentAudit Findings: Material Weakness, Other MattersCondition and ContextAn effective internal control system, which would include segregation of duties, was not in place atthe School Corporation to ensure compliance with requirements related to the grant agreement and thesuspension and debarment requirements of the Procurement and Suspension and Debarment compliancerequirement.There were no internal controls to ensure that the School Corporation complied with suspensionand debarment requirements for applicable vendors. As a result, the School Corporation did not verify thatthe three vendors subjected to the suspension and debarment requirements tested during the audit periodwere not suspended or debarred from participation in federal award program.The lack of internal controls and noncompliance were systemic issues throughout the audit period.Criteria2 CFR 200.303 states in part:"The non-Federal entity must:(a) Establish and maintain effective internal control over the Federal award that providesreasonable assurance that the non-Federal entity is managing the Federal award in compliancewith Federal statutes, regulations, and the terms and conditions of the Federal award.These internal controls should be in compliance with guidance in 'Standards for InternalControl in the Federal Government' issued by the Comptroller General of the United Statesor the 'Internal Control Integrated Framework', issued by the Committee of SponsoringOrganizations of the Treadway Commission (COSO). . . ."2 CFR 180.300 states:"When you enter into a covered transaction with another person at the next lower tier, you mustverify that the person with whom you intend to do business is not excluded or disqualified. Youdo this by:(a) Checking SAM Exclusions; or(b) Collecting a certification from that person; or(c) Adding a clause or condition to the covered transaction with that person."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the suspension and debarment requirements of the Procurement and Suspension and Debarmentcompliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement or the compliance requirement could have resultedin the loss of federal funds to the School Corporation.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internal controls,including segregation of duties, to ensure compliance and comply with the grant agreement and thesuspension and debarment requirements of the Procurement and Suspension and Debarment compliancerequirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
CORRECTIVE ACTION PLANFINDING 2020-006Contact Person Responsible for Corrective Action: Cheryl HarveyContact Phone Number: 765-724-4496Views of Responsible Official: We concur with the findingDescription of Corrective Action Plan:The Business Manager does check vendors periodically on the SAMS website to see if we have anyvendors listed. This is not done often enough and was not documented. The Business Manager orDirector of Exceptional Learners will document this prior to purchasing from a Vendor.The Director of Exceptional Learners will check for disbarment and suspension prior to having a purchaserequisition created for any vendor she anticipates spending more than $25,000 with.. She will keep a logof all she has checked and when. When the requisition comes to the Business Manager for approval, shewill verify that the vendor has been verified as being free of suspension and disbarment.Anticipated Completion Date: Begin immediately
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 13, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 13, 2019, which was (2442 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-002
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 14, 2018. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 14, 2018, which was (2836 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.