EIN: 356000132
UEI: MLR1BL88QZ55
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by March 30, 2026 (148 days ago).
What is a management decision? →An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the subrecipient monitoring compliance requirement. Questioned Cost: None. Context: During our subrecipient monitoring testing, we saw no formal, documented review of the two subrecipient's audit reports selected for testing. Management asserted they reviewed the reports, but there was no formal documented review of the reports noted. The audit reports sampled for testing contained no findings in the reports that would normally require the County to follow up on. We also noted the County does not have a process to assess the risk of each subrecipient. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: Yes, this is repeat of finding 2023-004. Recommendation: We recommended that the County formally documents their review of the subrecipient audit reports and follow up actions taken on the audit reports as needed. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2024-003 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN Number: 21.027) Federal Agency: Department of Treasury Federal Award Number (or Other Identifying Number): N/A Pass-Through Entity: State Budget Agency Subject – Subrecipient Monitoring – Internal Controls Audit Finding: Significant Deficiency Criteria: Federal regulations 2 CFR section 200.332 (b), (d), (f) and (g) requires the County to: (b) Evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include consideration of such factors as: (f) Verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501. (g) Consider whether the results of the subrecipient's audits, on-site reviews, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records. Condition: An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the subrecipient monitoring compliance requirement. Questioned Cost: None. Context: During our subrecipient monitoring testing, we saw no formal, documented review of the two subrecipient's audit reports selected for testing. Management asserted they reviewed the reports, but there was no formal documented review of the reports noted. The audit reports sampled for testing contained no findings in the reports that would normally require the County to follow up on. We also noted the County does not have a process to assess the risk of each subrecipient. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: Yes, this is repeat of finding 2023-004. Recommendation: We recommended that the County formally documents their review of the subrecipient audit reports and follow up actions taken on the audit reports as needed. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Finding 2024-003 - Subrecipient Monitoring Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The County will obtain all subrecipient audit reports and formally document their review of each subrecipient's audit report. Anticipated Completion Date: October 2025
2023-004
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the subrecipient monitoring compliance requirement. Questioned Cost: None. Context: During our subrecipient monitoring testing, we saw no formal, documented review of the 2 subrecipient's audit reports selected for testing. Management asserted they reviewed the reports, but there was no formal documented review of the reports noted. The audit reports sampled for testing contained no findings in the reports that would require the County to follow up on. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: No. Recommendation: We recommended that the County formally documents their review of the subrecipient audit reports and follow up actions taken on the audit reports as needed. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2023-004 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - REPORTING Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN Number: 21.027) Federal Agency: Department of Treasury Federal Award Number (or Other Identifying Number): N/A Pass-Through Entity: State Budget Agency Subject – Subrecipient Monitoring – Internal Controls Audit Finding: Significant Deficiency Criteria: Federal regulations 2 CFR section 200.332 (b), (d), (f) and (g) requires the County to: (b) Evaluate each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring described in paragraphs (d) and (e) of this section, which may include consideration of such factors as: (f) Verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient's Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501. (g) Consider whether the results of the subrecipient's audits, on-site reviews, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity's own records. Condition: An effective internal control system was not in place at the County to ensure compliance with requirements related to the grant agreement and the subrecipient monitoring compliance requirement. Questioned Cost: None. Context: During our subrecipient monitoring testing, we saw no formal, documented review of the 2 subrecipient's audit reports selected for testing. Management asserted they reviewed the reports, but there was no formal documented review of the reports noted. The audit reports sampled for testing contained no findings in the reports that would require the County to follow up on. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: No. Recommendation: We recommended that the County formally documents their review of the subrecipient audit reports and follow up actions taken on the audit reports as needed. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Finding 2023-004 – Subrecipient Monitoring Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The County will obtain all subrecipient audit reports and formally document their review of each subrecipient’s audit report. Anticipated Completion Date: October 2024.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
During testing, we noted the County did not have a review control in place to ensure accuracy and completeness of the quarterly reporting requirements. Questioned Cost: None.Context: There was no documented review by someone other than the preparers of the Project and Expenditure Report to ensure the information submitted was accurate and complete. The reports are prepared and submitted by the County Attorney without secondary review. As a result, one of the quarterly reports selected for testing, out of a sample of two reports, was overstated by $247,770 in one period due to improper inclusion of an expenditure made in a subsequent month. This timing error was corrected on the next quarterly support and similar errors were not identified in subsequent quarters. Final reporting of total expenditures was accurate. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: No. Recommendation: We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. We recommend an individual other than the County Attorney perform a documented review of the report prior to submission. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2022-004 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS - REPORTING Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ALN Number: 21.027) Federal Agency: Department of Treasury Federal Award Number (or Other Identifying Number): N/A Pass-Through Entity: State Budget Agency Audit Finding: Significant Deficiency Criteria: 2 CFR 200.302(b) states in part: "The financial management system of each non-Federal entity must provide for the following: (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 Financial reporting . . . ." 34 CFR 76.722 states: "A State may require a subgrantee to submit reports in a manner and format that assists the State in complying with the requirements under 34 CFR 76.720 and in carrying out other responsibilities under the program." Condition: During testing, we noted the County did not have a review control in place to ensure accuracy and completeness of the quarterly reporting requirements. Questioned Cost: None.Context: There was no documented review by someone other than the preparers of the Project and Expenditure Report to ensure the information submitted was accurate and complete. The reports are prepared and submitted by the County Attorney without secondary review. As a result, one of the quarterly reports selected for testing, out of a sample of two reports, was overstated by $247,770 in one period due to improper inclusion of an expenditure made in a subsequent month. This timing error was corrected on the next quarterly support and similar errors were not identified in subsequent quarters. Final reporting of total expenditures was accurate. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: No. Recommendation: We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. We recommend an individual other than the County Attorney perform a documented review of the report prior to submission. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
FINDING 2022-004 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 We concur with this finding. The Auditor's Office will work with the County Attorney to add an extra layer of control to ensure the accuracy of the reporting. Anticipated Completion Date: Jan. 2024
FAC accepted this audit on January 19, 2023 — management decision was due July 19, 2023.
During testing, we noted a lack of internal controls over compliance over the HIV Care Formula Grants program related to the design and implementation of controls for determining allowable costs and for segregation of duties. Questioned Cost: None. Context: During a portion of the year under audit, the County Health Department Bookkeeper prepared and submitted the reimbursement requests for the grant program without review or oversight from program personnel to determine if costs are allowable. No auditable evidence was presented that indicated there were internal controls over the compliance requirements to prevent, or detect and correct, errors during that time period. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: Yes, this is repeat of finding 2020-003. Recommendation: We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. We recommend that program personnel formally review all expenditures and requests for reimbursement of grant funds and implement this for all claim reimbursements moving forward. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴FINDING 2021-005 ? HIV CARE FORMULA GRANTS ? SEGREGATION OF DUTIES Federal Program: HIV Care Formula Grants (ALN Number: 93.917) Federal Agency: Department of Health and Human Services Federal Award Number (or Other Identifying Number): 46883, 61865, 22-1542, 4087DIS21 Pass-Through Entity: Indiana State Department of Health Audit Finding: Material Weakness Criteria: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)." Condition: During testing, we noted a lack of internal controls over compliance over the HIV Care Formula Grants program related to the design and implementation of controls for determining allowable costs and for segregation of duties. Questioned Cost: None. Context: During a portion of the year under audit, the County Health Department Bookkeeper prepared and submitted the reimbursement requests for the grant program without review or oversight from program personnel to determine if costs are allowable. No auditable evidence was presented that indicated there were internal controls over the compliance requirements to prevent, or detect and correct, errors during that time period. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above for the full period under audit. Repeat Finding: Yes, this is repeat of finding 2020-003. Recommendation: We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. We recommend that program personnel formally review all expenditures and requests for reimbursement of grant funds and implement this for all claim reimbursements moving forward. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
FINDING 2021-005 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 We concur with this finding. The Health Department has implemented a formal review with documented sign off before grant reimbursements are submitted. This is a work in progress but has been beneficial thus far. The Auditor's Office will also act as an additional layer of review and oversight. Before the Health Dept submits the reimbursement request to the funding source, the Auditor's office will review the supporting documentation, as well as perform an audit of the reimbursement request to ensure the correct amount has been requested. They will document any error or omission findings for corrections and they will sign off on the request for approval to send to the funding source. Anticipated Completion Date: Jan. 2023 Danny Yost Auditor
2020-003
FAC accepted this audit on May 24, 2022 — management decision was due November 24, 2022.
During testing, we noted a lack of internal controls over compliance over the HIV Care Formula Grants program related to the design and implementation of controls for determining allowable costs and segregation of duties. Questioned Cost: None. Context: The County Health Department Bookkeeper prepared and submitted the reimbursement requests for the grant program without review or oversight from program personnel to determine if costs are allowable. No auditable evidence was presented that indicated there were internal controls over the compliance requirements to prevent, or detect and correct, errors. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above. Repeat Finding: Yes, this is repeat of finding 2019-002. Recommendation: We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. We recommend that program personnel formally review all expenditures and requests for reimbursement of grant funds. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
Show full finding ▾Hide full finding ▴SECTION 3 ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDING 2020-003 ? HIV CARE FORMULA GRANTS ? SEGREGATION OF DUTIES Federal Program: HIV Care Formula Grants (ALN Number: 93.917) Criteria: 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Condition: During testing, we noted a lack of internal controls over compliance over the HIV Care Formula Grants program related to the design and implementation of controls for determining allowable costs and segregation of duties. Questioned Cost: None. Context: The County Health Department Bookkeeper prepared and submitted the reimbursement requests for the grant program without review or oversight from program personnel to determine if costs are allowable. No auditable evidence was presented that indicated there were internal controls over the compliance requirements to prevent, or detect and correct, errors. Effect: The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Cause: Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above. Repeat Finding: Yes, this is repeat of finding 2019-002. Recommendation: We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. We recommend that program personnel formally review all expenditures and requests for reimbursement of grant funds. Views of Responsible Officials: Management concurs with this finding. See the corrective action plan.
FINDING 2020-003 Contact Person Responsible for Corrective Action: Danny Yost Contact Phone Number: 812-285-6221 Subject: HIV Care Formula Grants - Internal Controls Federal Agency: Department of Health and Human Services Program: HIV Care Formula Grants CFDA Number: 93.917 Federal Award Numbers and Years(or Other Identifying Numbers): X08HA00033, X08HA31247 Pass-Through Entity: Indiana State Department of Health Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; Matching, Level of Effort, Earmarking Audit Finding: Material Weakness We concur with this finding. The Health Department has implemented a system of dual control for grant agreements and compliance requirements. Both employees will review expenditures and reimbursement request to ensure they are in compliance with the grant. One employee will no longer be in sole control of these responsibilities from start to finish. Expenditures and reimbursement request will be reviewed before submittal. Anticipated Completion Date: May 2022
2019-002
FAC accepted this audit on May 8, 2022 — management decision was due November 8, 2022.
FINDING 2019-002 Subject: HIV Care Formula Grants - Internal Controls Federal Agency: Department of Health and Human Services Federal Program: HIV Care Formula Grants CFDA Number: 93.917 Federal Award Numbers and Years(or Other Identifying Numbers): X08HA00033, X08HA31247 Pass-Through Entity: Indiana State Department of Health Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; Matching, Level of Effort, Earmarking Audit Finding: Material Weakness Condition and Context An effective internal control system, which would include segregation of duties, was not in place at the County to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; and Matching, Level of Effort, Earmarking. The County Health Department Bookkeeper prepared and submitted the claims, reimbursement requests, and reports for the grant program without review or oversight. No auditable evidence was presented that indicated there were internal controls over the compliance requirements to prevent, or detect and correct, errors. The lack of internal controls was a systemic issue, which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above. Effect The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Show full finding ▾Hide full finding ▴FINDING 2019-002 Subject: HIV Care Formula Grants - Internal Controls Federal Agency: Department of Health and Human Services Federal Program: HIV Care Formula Grants CFDA Number: 93.917 Federal Award Numbers and Years(or Other Identifying Numbers): X08HA00033, X08HA31247 Pass-Through Entity: Indiana State Department of Health Compliance Requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; Matching, Level of Effort, Earmarking Audit Finding: Material Weakness Condition and Context An effective internal control system, which would include segregation of duties, was not in place at the County to ensure compliance with requirements related to the grant agreement and the following compliance requirements: Activities Allowed or Unallowed; Allowable Costs/Cost Principles; Cash Management; and Matching, Level of Effort, Earmarking. The County Health Department Bookkeeper prepared and submitted the claims, reimbursement requests, and reports for the grant program without review or oversight. No auditable evidence was presented that indicated there were internal controls over the compliance requirements to prevent, or detect and correct, errors. The lack of internal controls was a systemic issue, which occurred throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." Cause Management had not developed a system of internal control that would have ensured compliance with the grant agreement and the compliance requirements listed above. Effect The failure to establish an effective internal control system placed the County at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the program. Questioned Costs There were no questioned costs identified. Recommendation We recommended that the County's management establish a system of internal control to ensure compliance with the grant agreement and the compliance requirements listed above. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
FINDING 2019-002 Contact Person Responsible for Corrective Action: Douglas J Bentfield Contact Phone Number: 812-282-7521 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: Based on the 2019 audit feedback from the State Board of Accounts, the Administrator and bookkeeper have developed many new internal control procedures to ensure proper oversight of grant activities. A consultant was hired to assist with these new procedures that are currently in place. Grant spreadsheets have been developed to allow reconciliations of subsidiary grant ledgers to the County ledgers. These reconciliations are performed monthly and discrepancies are investigated and corrected. In addition, all monthly grant reimbursement requests are reviewed and approved by the Administrator prior to being submitted. This process is documented with a sign-off sheet attached to each reimbursement request. Anticipated Completion Date: March 31, 2022
FAC accepted this audit on August 18, 2019 — management decision was due February 18, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2017-004
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on April 17, 2019 — management decision was due October 17, 2019.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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