EIN: 351145734
UEI: RHTAVLMUXND9
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2023 (1062 days ago).
What is a management decision? →FINDING 2022-001Subject: Child Nutrition Cluster - Internal ControlsFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, National School Lunch Program, SummerFood Service Program for Children, Fresh Fruit and Vegetable ProgramAssistance Listings Numbers: 10.553, 10.555, 10.559, 10.582Federal Award Numbers and Years (or Other Identifying Numbers): FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Finding: Material WeaknessCondition and ContextAn effective internal control system was not in place at the School Corporation in order to ensurecompliance with requirements related to the grant agreement and the Reporting compliance requirement.The School Corporation failed to properly implement a review of the reimbursement request prepared and submitted to the Indiana Department of Education. Although, one employee compiled andentered the necessary information into the reimbursement request, and the Director of Food Servicesreviewed and submitted the request, the Director's signature or other corroborating evidence was notalways present. Of the 24 reimbursement requests submitted, 11 did not contain the Director's signatureor other corroborating evidence that the request had been reviewed.The lack of internal controls was isolated to fiscal year 2021-2022.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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the grant agreement and the Reporting compliance requirement.EffectThe failure to establish an effective internal control system placed the School Corporation at risk ofnoncompliance with the grant agreement and the Reporting compliance requirement.INDIANA STATE BOARD OF ACCOUNTS16MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internal controls related to the grant agreement and the Reporting compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2022-001Subject: Child Nutrition Cluster - Internal ControlsFederal Agency: Department of AgricultureFederal Programs: School Breakfast Program, National School Lunch Program, SummerFood Service Program for Children, Fresh Fruit and Vegetable ProgramAssistance Listings Numbers: 10.553, 10.555, 10.559, 10.582Federal Award Numbers and Years (or Other Identifying Numbers): FY22Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Finding: Material WeaknessCondition and ContextAn effective internal control system was not in place at the School Corporation in order to ensurecompliance with requirements related to the grant agreement and the Reporting compliance requirement.The School Corporation failed to properly implement a review of the reimbursement request prepared and submitted to the Indiana Department of Education. Although, one employee compiled andentered the necessary information into the reimbursement request, and the Director of Food Servicesreviewed and submitted the request, the Director's signature or other corroborating evidence was notalways present. Of the 24 reimbursement requests submitted, 11 did not contain the Director's signatureor other corroborating evidence that the request had been reviewed.The lack of internal controls was isolated to fiscal year 2021-2022.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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."CauseManagement had not developed a system of internal controls that would have ensured compliancewith the grant agreement and the Reporting compliance requirement.EffectThe failure to establish an effective internal control system placed the School Corporation at risk ofnoncompliance with the grant agreement and the Reporting compliance requirement.INDIANA STATE BOARD OF ACCOUNTS16MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internal controls related to the grant agreement and the Reporting compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-001Contact Person Responsible for Corrective Action: Matt TomrellContact Phone Number: (812) 349-4762 ext 51598Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:MCCSC hired a new Food Services Director in July of 2021 who was unaware of the existing internal control. The importanceof the internal control has been communicated to the Food Service Director who now prints and signs the state claimreimbursement requests and files with the rest of the monthly paperwork.Completion Date: March 8, 2023
FINDING 2022-002Subject: COVID-19 - Education Stabilization Fund - SpecialTests and Provisions - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listing Number: 84.425DFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Wage Rate RequirementsAudit Findings: Material Weakness, Modified OpinionCondition and ContextAn effective internal control system, which would include segregation of duties, was not in place atthe School Corporation in order to ensure compliance with requirements related to the grant agreementand the Special Tests and Provisions - Wage Rate Requirements compliance requirement.Construction contracts in excess of $2,000 financed by federal assistance funds must pay wagesnot less than those established for the locality of the project (prevailing wage rates) by the Department ofLabor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their constructioncontracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor complywith these requirements and the DOL regulations. This would include a requirement to submit a copy ofthe payroll and statement of compliance to the entity for each week in which contract work was performed.The School Corporation had not designed, nor implemented a system of internal controls to ensurethat the wage rate requirements were met for a construction project. The School Corporation signed acontract with Heflin Industries to upgrade chillers and boilers. The total amount of the project was$2,176,500. The contract between the School Corporation and Heflin Industries did not include the requiredwage rate provisions clause. Additionally, certified payrolls were not submitted and maintained by theSchool Corporation for audit.The lack of internal controls and failure to maintain and provide adequate supporting documentationwere systemic issues throughout the audit period.INDIANA STATE BOARD OF ACCOUNTS17MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Farmwork', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."29 CFR 5.5 states in part:"(a) The Agency head shall cause or require the contracting officer to insert in full in anycontract in excess of $2,000 which is entered into for the actual construction, alteration and/orrepair, including painting and decorating, of a public building or public work, or building or workfinanced in whole or in part from Federal funds or in accordance with guarantees of a Federalagency or financed from funds obtained by pledge of any contract of a Federal agency to makea loan, grant or annual contribution (except where a different meaning is expressly indicated),and which is subject to the labor standards provisions of any of the acts listed in ? 5.1, thefollowing clauses . . .(1) Minimum wages.(i) All laborers and mechanics employed or working upon the site of the work (orunder the United States Housing Act of 1937 or under the Housing Act of 1949 in theconstruction or development of the project), will be paid unconditionally and not lessoften than once a week, and without subsequent deduction or rebate on any account(except such payroll deductions as are permitted by regulations issued by theSecretary of Labor under the Copeland Act (29 CFR part 3)), the full amount ofwages and bona fide fringe benefits (or cash equivalents thereof) due at time ofpayment computed at rates not less than those contained in the wage determinationof 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 thecontractor and such laborers and mechanics. . . .(3) Payrolls and basic records. . . .(ii)(A) The contractor shall submit weekly for each week in which any contract workis performed a copy of all payrolls to the (write in name of appropriate federalagency) if the agency is a party to the contract, but if the agency is not sucha party, the contractor will submit the payrolls to the applicant, sponsor, orowner, as the case may be, for transmission to the (write in name of agency).. . ."INDIANA STATE BOARD OF ACCOUNTS18MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)2 CFR 200 Appendix II states in part:"In addition to other provisions required by the Federal agency or non-Federal entity; allcontracts made by the non-Federal entity under the Federal award must contain provisionscovering the following, as applicable. . . .(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federalprogram legislation, all prime construction contracts in excess of $2,000 awarded by nonFederal 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 Laborregulations (29 CFR Part 5, "Labor Standards Provisions Applicable to Contracts CoveringFederally Financed and Assisted Construction"). In accordance with the statute,contractors must be required to pay wages to laborers and mechanics at a rate not lessthan the prevailing wages specified in a wage determination made by the Secretary ofLabor. In addition, contractors must be required to pay wages not less than once a week.. . ."CauseManagement had not designed nor implemented a system of internal controls that would haveensured compliance with the grant agreement and the Special Tests and Provisions - Wage RateRequirements compliance requirement.EffectThe failure to establish an effective internal control system and to retain and provide appropriatesupporting documentation prevented the determination of the School Corporation's compliance with theSpecial Tests and Provisions - Wage Rate Requirements compliance requirement.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish internal controls to ensurecompliance and comply with the grant agreement and the Special Tests and Provisions - Wage RateRequirements compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2022-002Subject: COVID-19 - Education Stabilization Fund - SpecialTests and Provisions - Wage Rate RequirementsFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listing Number: 84.425DFederal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Wage Rate RequirementsAudit Findings: Material Weakness, Modified OpinionCondition and ContextAn effective internal control system, which would include segregation of duties, was not in place atthe School Corporation in order to ensure compliance with requirements related to the grant agreementand the Special Tests and Provisions - Wage Rate Requirements compliance requirement.Construction contracts in excess of $2,000 financed by federal assistance funds must pay wagesnot less than those established for the locality of the project (prevailing wage rates) by the Department ofLabor (DOL) to their laborers and mechanics. Nonfederal entities are to include in their constructioncontracts subject to the Wage Rate Requirements a provision that the contractor or subcontractor complywith these requirements and the DOL regulations. This would include a requirement to submit a copy ofthe payroll and statement of compliance to the entity for each week in which contract work was performed.The School Corporation had not designed, nor implemented a system of internal controls to ensurethat the wage rate requirements were met for a construction project. The School Corporation signed acontract with Heflin Industries to upgrade chillers and boilers. The total amount of the project was$2,176,500. The contract between the School Corporation and Heflin Industries did not include the requiredwage rate provisions clause. Additionally, certified payrolls were not submitted and maintained by theSchool Corporation for audit.The lack of internal controls and failure to maintain and provide adequate supporting documentationwere systemic issues throughout the audit period.INDIANA STATE BOARD OF ACCOUNTS17MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Farmwork', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."29 CFR 5.5 states in part:"(a) The Agency head shall cause or require the contracting officer to insert in full in anycontract in excess of $2,000 which is entered into for the actual construction, alteration and/orrepair, including painting and decorating, of a public building or public work, or building or workfinanced in whole or in part from Federal funds or in accordance with guarantees of a Federalagency or financed from funds obtained by pledge of any contract of a Federal agency to makea loan, grant or annual contribution (except where a different meaning is expressly indicated),and which is subject to the labor standards provisions of any of the acts listed in ? 5.1, thefollowing clauses . . .(1) Minimum wages.(i) All laborers and mechanics employed or working upon the site of the work (orunder the United States Housing Act of 1937 or under the Housing Act of 1949 in theconstruction or development of the project), will be paid unconditionally and not lessoften than once a week, and without subsequent deduction or rebate on any account(except such payroll deductions as are permitted by regulations issued by theSecretary of Labor under the Copeland Act (29 CFR part 3)), the full amount ofwages and bona fide fringe benefits (or cash equivalents thereof) due at time ofpayment computed at rates not less than those contained in the wage determinationof 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 thecontractor and such laborers and mechanics. . . .(3) Payrolls and basic records. . . .(ii)(A) The contractor shall submit weekly for each week in which any contract workis performed a copy of all payrolls to the (write in name of appropriate federalagency) if the agency is a party to the contract, but if the agency is not sucha party, the contractor will submit the payrolls to the applicant, sponsor, orowner, as the case may be, for transmission to the (write in name of agency).. . ."INDIANA STATE BOARD OF ACCOUNTS18MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)2 CFR 200 Appendix II states in part:"In addition to other provisions required by the Federal agency or non-Federal entity; allcontracts made by the non-Federal entity under the Federal award must contain provisionscovering the following, as applicable. . . .(D) Davis-Bacon Act, as amended (40 U.S.C. 3141-3148). When required by Federalprogram legislation, all prime construction contracts in excess of $2,000 awarded by nonFederal 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 Laborregulations (29 CFR Part 5, "Labor Standards Provisions Applicable to Contracts CoveringFederally Financed and Assisted Construction"). In accordance with the statute,contractors must be required to pay wages to laborers and mechanics at a rate not lessthan the prevailing wages specified in a wage determination made by the Secretary ofLabor. In addition, contractors must be required to pay wages not less than once a week.. . ."CauseManagement had not designed nor implemented a system of internal controls that would haveensured compliance with the grant agreement and the Special Tests and Provisions - Wage RateRequirements compliance requirement.EffectThe failure to establish an effective internal control system and to retain and provide appropriatesupporting documentation prevented the determination of the School Corporation's compliance with theSpecial Tests and Provisions - Wage Rate Requirements compliance requirement.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish internal controls to ensurecompliance and comply with the grant agreement and the Special Tests and Provisions - Wage RateRequirements compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-002Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All future construction contracts in excess of $2,000 financed by federal assistance funds will include appropriate Wage Raterequirements, a provision that the contractor or subcontractor comply with these requirements, and the DOL regulations. Inaddition, the MCCSC will obtain a copy of the payroll and statement of compliance to the entity for each week in whichcontract work was performed.Completion Date: September 30, 2022
FINDING 2022-003Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property ManagementFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listings Number: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Equipment and Real Property ManagementAudit Findings: Material Weakness, Other MattersINDIANA STATE BOARD OF ACCOUNTS19MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)Condition and ContextAn effective internal control system was not in place at the School Corporation in order to ensurecompliance with requirements related to the grant agreement and the Equipment and Real PropertyManagement compliance requirement.A property record or capital asset listing which would include a description of the property, a serialnumber or other identification number, the source of funding for the property (including the federal awardidentification number (FAIN)), who holds title, the acquisition date, cost of the property, percentage offederal participation in the project costs for the federal award under which the property was acquired, thelocation, and use and condition of the property is to be maintained for assets purchased that exceed theSchool Corporation's capitalization threshold.The School Corporation purchased one capital asset, a boiler/chiller, with the Elementary andSecondary School Emergency Relief (ESSER II) Fund award. The boiler/chiller was included in the SchoolCorporation's capital assets listing; however, the capital asset listing did not identify the source of funding.In addition, a physical inventory had not been taken in the past two years and assets were not properlymaintained and safeguarded.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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."2 CFR 200.313(d) states in part:"Management requirements. Procedures for managing equipment (including replacementequipment), whether acquired in whole or in part under a Federal award, until disposition takesplace will, as a minimum, meet the following requirements:(1) Property records must be maintained that include a description of the property, a serialnumber or other identification number, the source of funding for the property (includingthe FAIN), who holds title, the acquisition date, and cost of the property, percentage ofFederal participation in the project costs for the Federal award under which theproperty was acquired, the location, use and condition of the property, and any ultimatedisposition 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 theproperty 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.. . ."INDIANA STATE BOARD OF ACCOUNTS20MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)CauseManagement had not designed nor implemented a system of internal controls that would haveensured compliance with the grant agreement and the Equipment and Real Property Managementcompliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement and the Equipment and Real Property Managementcompliance requirement could have resulted in 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 internal controls to ensurecompliance and comply with the grant agreement and the Equipment and Real Property Management compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2022-003Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property ManagementFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listings Number: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D210013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Equipment and Real Property ManagementAudit Findings: Material Weakness, Other MattersINDIANA STATE BOARD OF ACCOUNTS19MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)Condition and ContextAn effective internal control system was not in place at the School Corporation in order to ensurecompliance with requirements related to the grant agreement and the Equipment and Real PropertyManagement compliance requirement.A property record or capital asset listing which would include a description of the property, a serialnumber or other identification number, the source of funding for the property (including the federal awardidentification number (FAIN)), who holds title, the acquisition date, cost of the property, percentage offederal participation in the project costs for the federal award under which the property was acquired, thelocation, and use and condition of the property is to be maintained for assets purchased that exceed theSchool Corporation's capitalization threshold.The School Corporation purchased one capital asset, a boiler/chiller, with the Elementary andSecondary School Emergency Relief (ESSER II) Fund award. The boiler/chiller was included in the SchoolCorporation's capital assets listing; however, the capital asset listing did not identify the source of funding.In addition, a physical inventory had not been taken in the past two years and assets were not properlymaintained and safeguarded.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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."2 CFR 200.313(d) states in part:"Management requirements. Procedures for managing equipment (including replacementequipment), whether acquired in whole or in part under a Federal award, until disposition takesplace will, as a minimum, meet the following requirements:(1) Property records must be maintained that include a description of the property, a serialnumber or other identification number, the source of funding for the property (includingthe FAIN), who holds title, the acquisition date, and cost of the property, percentage ofFederal participation in the project costs for the Federal award under which theproperty was acquired, the location, use and condition of the property, and any ultimatedisposition 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 theproperty 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.. . ."INDIANA STATE BOARD OF ACCOUNTS20MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)CauseManagement had not designed nor implemented a system of internal controls that would haveensured compliance with the grant agreement and the Equipment and Real Property Managementcompliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement and the Equipment and Real Property Managementcompliance requirement could have resulted in 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 internal controls to ensurecompliance and comply with the grant agreement and the Equipment and Real Property Management compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-003Contact Person Responsible for Corrective Action: John Kenny and William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:The asset mentioned in the finding now includes the source of funding. All future capital assets purchased with EducationStabilization Funds will include the source of the funding on the capital asset listing. The MCCSC will perform a physicalinventory during the current audit period.Completion Date: March 22, 2023
FINDING 2022-004Subject: COVID-19 - Education Stabilization Fund - Special Testsand Provisions - Participation of Private School ChildrenFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listings Number: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Participation of Private School ChildrenAudit Finding: Material WeaknessCondition and ContextAn effective internal control system was not designed nor implemented at the School Corporationin order to ensure compliance with requirements related to the grant agreement and the Special Tests andProvisions - Participation of Private School Children compliance requirement.Although the School Corporation stated the grant coordinator reviewed and approved expendituresfor the nonpublic schools, no auditable evidence of the review and approval was presented for audit.The lack of internal controls was a systemic issue throughout the audit period.INDIANA STATE BOARD OF ACCOUNTS21MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."CauseManagement had not developed an effective system of internal controls that would have ensuredcompliance with the grant agreement and the Special Tests and Provisions - Participation of Private SchoolChildren compliance requirement.EffectThe failure to establish an effective system of internal controls could have enabled noncompliancewith the grant agreement and the Special Tests and Provisions - Participation of Private School Childrencompliance requirement.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internalcontrols to ensure compliance with the grant agreement and the Special Tests and Provisions - Participationof Private School Children compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2022-004Subject: COVID-19 - Education Stabilization Fund - Special Testsand Provisions - Participation of Private School ChildrenFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listings Number: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Special Tests and Provisions - Participation of Private School ChildrenAudit Finding: Material WeaknessCondition and ContextAn effective internal control system was not designed nor implemented at the School Corporationin order to ensure compliance with requirements related to the grant agreement and the Special Tests andProvisions - Participation of Private School Children compliance requirement.Although the School Corporation stated the grant coordinator reviewed and approved expendituresfor the nonpublic schools, no auditable evidence of the review and approval was presented for audit.The lack of internal controls was a systemic issue throughout the audit period.INDIANA STATE BOARD OF ACCOUNTS21MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated Framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."CauseManagement had not developed an effective system of internal controls that would have ensuredcompliance with the grant agreement and the Special Tests and Provisions - Participation of Private SchoolChildren compliance requirement.EffectThe failure to establish an effective system of internal controls could have enabled noncompliancewith the grant agreement and the Special Tests and Provisions - Participation of Private School Childrencompliance requirement.Questioned CostsThere were no questioned costs identified.RecommendationWe recommended that the School Corporation's management establish a system of internalcontrols to ensure compliance with the grant agreement and the Special Tests and Provisions - Participationof Private School Children compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds for CARES 1.0 have been expended as of the completion date shown below. We willcontinue to monitor future Education Stabilization Fund awards for private funds and will maintain appropriate sign off records.Completion Date: September 30, 2022
FINDING 2022-005Subject: COVID-19 - Education Stabilization Fund - ReportingFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listings Number: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material Weakness, Other MattersINDIANA STATE BOARD OF ACCOUNTS22MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)Condition and ContextAn effective internal control system was not designed nor implemented at the School Corporationto ensure compliance with the requirements related to the grant agreement and the Reporting compliancerequirement.The School Corporation filed the four required Elementary and Secondary School EmergencyRelief (ESSER) annual data reports. However, the ESSER I, Year 1 and ESSER I, Year 2 reports werenot supported by the School Corporation's records. For each of the reports, two key line items wereselected for verification, none of the line items tested were supported by the School Corporation's records.For the ESSER I, Year 2 report the data included expenditures for two months beyond the reporting period.The lack of internal controls and noncompliance were applicable to the ESSER I grant during theaudit 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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."2 CFR 200.334 states in part:"Financial records, supporting documents, statistical records, and all other non-Federal entityrecords pertinent to a Federal award must be retained for a period of three years from the dateof submission of the final expenditure report or, for Federal awards that are renewed quarterlyor annually, from the date of the submission of the quarterly or annual financial report,respectively, as reported to the Federal awarding agency or pass-through entity in the case ofa subrecipient. . . ."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 Federalaward or program in accordance with the reporting requirements set forth in ?? 200.328and 200.329. . . .(3) Records that identify adequately the source and application of funds for federallyfunded activities. These records must contain information pertaining to Federalawards, authorizations, obligations, unobligated balances, assets, expenditures,income and interest and be supported by source documentation. . . ."INDIANA STATE BOARD OF ACCOUNTS23MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)34 CFR 76.722 states: "A State may require a subgrantee to submit reports in a manner and formatthat assists the State in complying with the requirements under 34 CFR 76.720 and in carrying out otherresponsibilities under the program."CauseManagement had not designed, nor implemented a system of internal controls that would haveensured compliance or that supporting documentation would have been maintained and available for auditrelated to the Reporting compliance requirement.EffectThe failure to retain and provide appropriate supporting documentation prevented the determination of the School Corporation's compliance with the Reporting compliance requirement. Noncompliancewith the grant agreement and the Reporting compliance requirement could result in the loss of future federalfunds 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 to ensure that documentation will be maintained and available for audit and comply with the grantagreement and the Reporting compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2022-005Subject: COVID-19 - Education Stabilization Fund - ReportingFederal Agency: Department of EducationFederal Program: COVID-19 - Education Stabilization FundAssistance Listings Number: 84.425DFederal Award Number and Year (or Other Identifying Number): S425D200013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: ReportingAudit Findings: Material Weakness, Other MattersINDIANA STATE BOARD OF ACCOUNTS22MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)Condition and ContextAn effective internal control system was not designed nor implemented at the School Corporationto ensure compliance with the requirements related to the grant agreement and the Reporting compliancerequirement.The School Corporation filed the four required Elementary and Secondary School EmergencyRelief (ESSER) annual data reports. However, the ESSER I, Year 1 and ESSER I, Year 2 reports werenot supported by the School Corporation's records. For each of the reports, two key line items wereselected for verification, none of the line items tested were supported by the School Corporation's records.For the ESSER I, Year 2 report the data included expenditures for two months beyond the reporting period.The lack of internal controls and noncompliance were applicable to the ESSER I grant during theaudit 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 incompliance with Federal statutes, regulations, and the terms and conditions of the Federalaward. These internal controls should be in compliance with guidance in 'Standards forInternal Control in the Federal Government' issued by the Comptroller General of theUnited States or the 'Internal Control Integrated framework', issued by the Committee ofSponsoring Organizations of the Treadway Commission (COSO). . . ."2 CFR 200.334 states in part:"Financial records, supporting documents, statistical records, and all other non-Federal entityrecords pertinent to a Federal award must be retained for a period of three years from the dateof submission of the final expenditure report or, for Federal awards that are renewed quarterlyor annually, from the date of the submission of the quarterly or annual financial report,respectively, as reported to the Federal awarding agency or pass-through entity in the case ofa subrecipient. . . ."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 Federalaward or program in accordance with the reporting requirements set forth in ?? 200.328and 200.329. . . .(3) Records that identify adequately the source and application of funds for federallyfunded activities. These records must contain information pertaining to Federalawards, authorizations, obligations, unobligated balances, assets, expenditures,income and interest and be supported by source documentation. . . ."INDIANA STATE BOARD OF ACCOUNTS23MONROE COUNTY COMMUNITY SCHOOL CORPORATIONSCHEDULE OF FINDINGS AND QUESTIONED COSTS(Continued)34 CFR 76.722 states: "A State may require a subgrantee to submit reports in a manner and formatthat assists the State in complying with the requirements under 34 CFR 76.720 and in carrying out otherresponsibilities under the program."CauseManagement had not designed, nor implemented a system of internal controls that would haveensured compliance or that supporting documentation would have been maintained and available for auditrelated to the Reporting compliance requirement.EffectThe failure to retain and provide appropriate supporting documentation prevented the determination of the School Corporation's compliance with the Reporting compliance requirement. Noncompliancewith the grant agreement and the Reporting compliance requirement could result in the loss of future federalfunds 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 to ensure that documentation will be maintained and available for audit and comply with the grantagreement and the Reporting compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2022-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:All Education Stabilization Funds applicable to the reporting in this finding have been expended as of the completion datebelow. We will continue to submit all future Education Stabilization Funds annual reports with evidence to support thesubmission.Completion Date: September 30, 2022
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
FINDING 2020-001Subject: Child Nutrition Cluster - Internal ControlsFederal 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): SY2019, SY2020Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Cash Management, Eligibility, Special Tests and Provisions -Verification of Free and Reduced-Price Applications (NSLP)Audit 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 theCash Management, Eligibility, and the Special Tests and Provisions - Verification of Free and Reduced-Price Applications (NSLP) compliance requirements.Cash ManagementOne employee was solely responsible for reviewing the monthly fund reports of the SchoolLunch fund without an oversight, review, or approval process in place to ensure the cashbalance did not exceed the three months average expenditures.EligibilityThere is no documented oversight or review process in place to ensure students' eligibilitystatus is calculated correctly.Special Tests and Provisions - Verification of Free and Reduced-Price Applications (NSLP)During the fiscal year 2018-2019, the Food Service Department performed the required verificationwithout additional oversight, review, or approval.The lack of internal controls was a systemic issue throughout the audit period except for the specialtest and provision requirement which was isolated to 2018-2019.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 grant agreement and the Cash Management, Eligibility, and Special Tests and Provisions -Verification of Free and Reduced-Price Applications (NSLP) compliance requirements.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 the compliance requirements 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 the Cash Management, Eligibility,and Special Tests and Provisions - Verification of Free and Reduced-Price Applications (NSLP) compliancerequirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-001Subject: Child Nutrition Cluster - Internal ControlsFederal 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): SY2019, SY2020Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Cash Management, Eligibility, Special Tests and Provisions -Verification of Free and Reduced-Price Applications (NSLP)Audit 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 theCash Management, Eligibility, and the Special Tests and Provisions - Verification of Free and Reduced-Price Applications (NSLP) compliance requirements.Cash ManagementOne employee was solely responsible for reviewing the monthly fund reports of the SchoolLunch fund without an oversight, review, or approval process in place to ensure the cashbalance did not exceed the three months average expenditures.EligibilityThere is no documented oversight or review process in place to ensure students' eligibilitystatus is calculated correctly.Special Tests and Provisions - Verification of Free and Reduced-Price Applications (NSLP)During the fiscal year 2018-2019, the Food Service Department performed the required verificationwithout additional oversight, review, or approval.The lack of internal controls was a systemic issue throughout the audit period except for the specialtest and provision requirement which was isolated to 2018-2019.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 grant agreement and the Cash Management, Eligibility, and Special Tests and Provisions -Verification of Free and Reduced-Price Applications (NSLP) compliance requirements.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 the compliance requirements 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 the Cash Management, Eligibility,and Special Tests and Provisions - Verification of Free and Reduced-Price Applications (NSLP) compliancerequirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-001Contact Person Responsible for Corrective Action: Hattie JohnsonContact Phone Number: (812) 349-4762 ext. 40013Views of Responsible Official: This finding covers three different issues; Cash Management, Eligibility for Free and ReducedPrice Meals, and Verification of Free and Reduced-Price Applications. We concur with the cash management finding. We concurwith the portion of the finding that covers documentation of eligibility and documentation of review of the Verifications of Free andReduced-Price Applications during the school year 2018-19. This finding has been remediated as of the completion dates shownbelow.Description of Corrective Action Plan:For Cash Management, The Director of Business Operations will prepare a spreadsheet that shows we are monitoring the threemonthaverage of School Lunch expenditures and sign and date this spreadsheet.For Eligibility, The Food Service Director will sign off on the appropriate Forms and worksheets that will then providedocumentation that we have provided oversight to our process in place to ensure a student?s eligibility status is calculatedcorrectly.For Special Tests and Provisions ? Verifications of Free and Reduced-Price Applications (NSLP), the Food Service Director willcontinue the current process that has been in place since July 1, 2019 to document that we are performing the requiredverification showing oversight, review and approval.Completion Date: July 1, 2019 for Special Tests and Provision Requirement.May 10, 2021 for Eligibility review to ensure eligibility statusMay 10, 2021 for documentation of Cash Management_______________________________(
FINDING 2020-002Subject: 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): SY2019, SY2020Pass-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 to theProcurement and Suspension and Debarment compliance requirement.The School Corporation's internal control over the suspension and debarment requirements wasineffective. For three instances tested, the School Corporation did not maintain documentation verifyingthat the vendor was not suspended or debarred from participation in federal award programs.The lack of effective internal controls and noncompliance were systemic issues throughout theaudit 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.You do this by:(a) Checking the 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 grant agreement and the Procurement and Suspension and Debarment compliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement and 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, related to the grant agreement and the Procurement and Suspensionand Debarment compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-002Subject: 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): SY2019, SY2020Pass-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 to theProcurement and Suspension and Debarment compliance requirement.The School Corporation's internal control over the suspension and debarment requirements wasineffective. For three instances tested, the School Corporation did not maintain documentation verifyingthat the vendor was not suspended or debarred from participation in federal award programs.The lack of effective internal controls and noncompliance were systemic issues throughout theaudit 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.You do this by:(a) Checking the 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 grant agreement and the Procurement and Suspension and Debarment compliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement and 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, related to the grant agreement and the Procurement and Suspensionand Debarment compliance requirement.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-002Contact Person Responsible for Corrective Action: Hattie JohnsonContact Phone Number: (812) 349-4762 ext. 40013Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion date shownbelow.Description of Corrective Action Plan:The Food Services Director verifies that no vendors have been Suspended or Debarred prior to procurement approval.Completion Date: January 31, 2020
FINDING 2020-003Subject: Special Education Cluster (IDEA) - Procurement and 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): 17611-040-PN01, 18611-040-PN01,19611-040-PN01, 20611-042-PN01,45717-040-PN01, 45707-042-PY02,19619-040-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 was2018-006.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 and Suspension and Debarment compliance requirement.ProcurementThe School Corporation failed to ensure that the purchasing methods used complied withfederal procurement compliance requirements or applicable state and local laws.Suspension and DebarmentThe School Corporation failed to verify that vendors were not suspended or debarred fromparticipation in federal programs before a contract was signed.The lack of internal controls and noncompliance were isolated to the first 18 months of the auditperiod.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(a) states: "The non-Federal entity must use its own documented procurementprocedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurementsconform to applicable Federal law and the standards identified in this part."Indiana Code 5-22-7-1 states: "A purchasing agent shall follow the procedure described in thischapter in awarding a contract for supplies, unless another purchasing method is required or authorized bythis article."Indiana Code 5-22-7-2(a) states: "A purchasing agent shall issue an invitation for bids."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-purchases is the acquisitionof supplies or services, the aggregate dollar amount of which does not exceed themicropurchase threshold (? 200.67 Micro-purchase). To the extent practicable, the non-Federal entity must distribute micro-purchases equitably among qualified suppliers.Micropurchases may be awarded without soliciting competitive quotations if the non-Federal entity 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 does 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.(c) Procurement by sealed bids (formal advertising). Bids are publicly solicited, and a firmfixed price contract (lump sum or unit price) is awarded to the responsible bidder whosebid, conforming with all the material terms and conditions of the invitation for bids, is thelowest in price. The sealed bid method is the preferred method for procuring construction,if theinued) conditions in paragraph (c)(1) of this section apply. . . .(d) Procurement by competitive proposals. The technique of competitive proposals isnormally conducted with more than one source submitting an offer, and either a fixed priceor cost-reimbursement type contact is awarded. It is generally used when conditions arenot appropriate for the use of sealed bids. . . .(f) Procurement by noncompetitive proposals. Procurement by noncompetitive proposalsis procurement through solicitation of a proposal from only one source and may be usedonly when one or more of the following circumstances apply:(1) The item is available only from a single source;(2) The public exigency or emergency for the requirement will not permit a delayresulting from competitive solicitation;(3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitiveproposals in response to a written request from the non-Federal entity;or(4) After solicitation of a number of sources, competition is determined inadequate."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.You do this by:(a) Checking the 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 grant agreement and the Procurement and Suspension and Debarment compliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement and 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 internal controls to ensurecompliance and comply with 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.
Show full finding ▾Hide full finding ▴FINDING 2020-003Subject: Special Education Cluster (IDEA) - Procurement and 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): 17611-040-PN01, 18611-040-PN01,19611-040-PN01, 20611-042-PN01,45717-040-PN01, 45707-042-PY02,19619-040-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 was2018-006.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 and Suspension and Debarment compliance requirement.ProcurementThe School Corporation failed to ensure that the purchasing methods used complied withfederal procurement compliance requirements or applicable state and local laws.Suspension and DebarmentThe School Corporation failed to verify that vendors were not suspended or debarred fromparticipation in federal programs before a contract was signed.The lack of internal controls and noncompliance were isolated to the first 18 months of the auditperiod.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(a) states: "The non-Federal entity must use its own documented procurementprocedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurementsconform to applicable Federal law and the standards identified in this part."Indiana Code 5-22-7-1 states: "A purchasing agent shall follow the procedure described in thischapter in awarding a contract for supplies, unless another purchasing method is required or authorized bythis article."Indiana Code 5-22-7-2(a) states: "A purchasing agent shall issue an invitation for bids."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-purchases is the acquisitionof supplies or services, the aggregate dollar amount of which does not exceed themicropurchase threshold (? 200.67 Micro-purchase). To the extent practicable, the non-Federal entity must distribute micro-purchases equitably among qualified suppliers.Micropurchases may be awarded without soliciting competitive quotations if the non-Federal entity 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 does 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.(c) Procurement by sealed bids (formal advertising). Bids are publicly solicited, and a firmfixed price contract (lump sum or unit price) is awarded to the responsible bidder whosebid, conforming with all the material terms and conditions of the invitation for bids, is thelowest in price. The sealed bid method is the preferred method for procuring construction,if theinued) conditions in paragraph (c)(1) of this section apply. . . .(d) Procurement by competitive proposals. The technique of competitive proposals isnormally conducted with more than one source submitting an offer, and either a fixed priceor cost-reimbursement type contact is awarded. It is generally used when conditions arenot appropriate for the use of sealed bids. . . .(f) Procurement by noncompetitive proposals. Procurement by noncompetitive proposalsis procurement through solicitation of a proposal from only one source and may be usedonly when one or more of the following circumstances apply:(1) The item is available only from a single source;(2) The public exigency or emergency for the requirement will not permit a delayresulting from competitive solicitation;(3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitiveproposals in response to a written request from the non-Federal entity;or(4) After solicitation of a number of sources, competition is determined inadequate."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.You do this by:(a) Checking the 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 grant agreement and the Procurement and Suspension and Debarment compliance requirement.EffectThe failure to establish an effective internal control system enabled material noncompliance to goundetected. Noncompliance with the grant agreement and 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 internal controls to ensurecompliance and comply with 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.
FINDING 2020-003Contact Person Responsible for Corrective Action: Mitchell BrattonContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding.Description of Corrective Action Plan:The Director of Business Operations has modified the procurement policy to comply with 2 CFR 200.320. Contracts are attachedto all purchase orders generated with the requirements of 2 CFR 200.320. The Director of Special Education verifies that novendors have been Suspended or Debarred prior to procurement approval.Completion Date: January 31, 2020
2018-006
FINDING 2020-004Subject: Title I Grants to Local Educational Agencies - Internal ControlsFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesCFDA Number: 84.010Federal Award Numbers and Years (or Other Identifying Numbers): S010A150014, S010A180014,S010A190014Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, ReportingAudit 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 theActivities Allowed or Unallowed, Allowable Costs/Cost Principles, and the Reporting compliance requirements.The School Corporation implemented an internal control in which the grant manager prepared thereimbursement requests and the final expenditure report and another individual, the business manager,approved or reviewed the documents. However, evidence of this approval or review could not be providedfor audit.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 grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and theReporting compliance requirements.EffectThe failure to establish an effective internal control system placed the School Corporation at risk ofnoncompliance with the grant agreement and the compliance requirements.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 the Activities Allowed orUnallowed, Allowable Costs/Cost Principles, and the Reporting compliance requirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2020-004Subject: Title I Grants to Local Educational Agencies - Internal ControlsFederal Agency: Department of EducationFederal Program: Title I Grants to Local Educational AgenciesCFDA Number: 84.010Federal Award Numbers and Years (or Other Identifying Numbers): S010A150014, S010A180014,S010A190014Pass-Through Entity: Indiana Department of EducationCompliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, ReportingAudit 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 theActivities Allowed or Unallowed, Allowable Costs/Cost Principles, and the Reporting compliance requirements.The School Corporation implemented an internal control in which the grant manager prepared thereimbursement requests and the final expenditure report and another individual, the business manager,approved or reviewed the documents. However, evidence of this approval or review could not be providedfor audit.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 grant agreement and the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and theReporting compliance requirements.EffectThe failure to establish an effective internal control system placed the School Corporation at risk ofnoncompliance with the grant agreement and the compliance requirements.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 the Activities Allowed orUnallowed, Allowable Costs/Cost Principles, and the Reporting compliance requirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2020-004Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding that evidence of the approval or review of the grant manager preparedreimbursement requests and the final expenditure report could not be provided for audit. The MCCSC has a thorough approvaland review for this process. Since the Indiana Dept. of Education changed to a process of single signature submission for Title I,we had not been saving the documentation of this review in our files. This finding has been remediated as of the completion dateshown below.Description of Corrective Action Plan:The Grants Budget Manager has prepared a form that is signed by the Business Manager after review and approval of thereimbursement requests and the final expenditure reports. This form will provide documentation for auditors that this review andapproval has taken place. This Form will be used for all reimbursement requests and the final expenditure reports. We will savethis documentation of review and approval and keep it with the packet that is already maintained for each reimbursement requestand final expenditure report.Completion Date: May 10, 2021
FINDING 2020-005Subject: Supporting Effective Instruction State Grants - Allowable Costs/Cost PrinciplesFederal Agency: Department of EducationFederal Program: Supporting Effective Instruction State GrantsCFDA Number: 84.367Federal Award Numbers and Years (or Other Identifying Numbers): S367A160013; S367A170013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Allowable Costs/Cost PrinciplesAudit 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 theAllowable Costs/Cost Principles compliance requirement.The School Corporation had not implemented adequate internal controls to ensure that time andeffort documentation was prepared and/or approved. Semi-Annual Certifications or time and effort logswere not available for five of eighteen employees tested. One time and effort log was not signed bysomeone knowledgeable of the work performed by the employee.The lack of internal controls and noncompliance were isolated to fiscal year 2018-2019.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 (for IHE, this perthe IHE's definition of IBS); . . .(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. . . ."CauseManagement had not designed or implemented a system of internal controls to ensure compliancewith the grant agreement and the Allowable Costs/Cost Principles compliance requirement.EffectThe failure to establish an effective internal control system enabled noncompliance to go undetected.Noncompliance with the grant agreement and the compliance requirement could have resulted inthe 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 controlsto ensure compliance and comply with the Allowable Costs/Cost Principles compliance requirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.25INDIANA STATE
Show full finding ▾Hide full finding ▴FINDING 2020-005Subject: Supporting Effective Instruction State Grants - Allowable Costs/Cost PrinciplesFederal Agency: Department of EducationFederal Program: Supporting Effective Instruction State GrantsCFDA Number: 84.367Federal Award Numbers and Years (or Other Identifying Numbers): S367A160013; S367A170013Pass-Through Entity: Indiana Department of EducationCompliance Requirement: Allowable Costs/Cost PrinciplesAudit 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 theAllowable Costs/Cost Principles compliance requirement.The School Corporation had not implemented adequate internal controls to ensure that time andeffort documentation was prepared and/or approved. Semi-Annual Certifications or time and effort logswere not available for five of eighteen employees tested. One time and effort log was not signed bysomeone knowledgeable of the work performed by the employee.The lack of internal controls and noncompliance were isolated to fiscal year 2018-2019.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 (for IHE, this perthe IHE's definition of IBS); . . .(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. . . ."CauseManagement had not designed or implemented a system of internal controls to ensure compliancewith the grant agreement and the Allowable Costs/Cost Principles compliance requirement.EffectThe failure to establish an effective internal control system enabled noncompliance to go undetected.Noncompliance with the grant agreement and the compliance requirement could have resulted inthe 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 controlsto ensure compliance and comply with the Allowable Costs/Cost Principles compliance requirements.Views of Responsible OfficialsFor the views of responsible officials, refer to the Corrective Action Plan that is part of this report.25INDIANA STATE
FINDING 2020-005Contact Person Responsible for Corrective Action: William LutherContact Phone Number: (812) 330-7700Views of Responsible Official: We concur with this finding. This finding has been remediated as of the completion date shownbelow.Description of Corrective Action Plan:The Grants Budget Manager has modified the internal control system to stay in compliance with 2 CFR 300.303 and 2 CFR200.430(i). Personal Activity Reports are maintained by the Grants Budget Manager on a monthly basis and all expense reportsrelated to Grants are sent to the Grants Budget Manager on a weekly basis for reconciliation purposes. All Certifications for agiven Grant will be signed and dated in a timely manner.Completion Date: July 1, 2019
FAC accepted this audit on May 5, 2019 — management decision was due November 5, 2019.
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2016-004
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2016-003
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2016-006
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2016-008
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2016-008
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2016-009
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2016-010
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2016-011
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2016-012
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2016-013
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2016-013
FAC accepted this audit on July 29, 2018 — management decision was due January 29, 2019.
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