Corrective Action Plans

Finding 406172 (2023-001)

Material Weakness 2023

MS

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

Finding 2023-001 a. Name of Contact Person Responsible for Corrective Action: Rhonda D. Locke b. Corrective Action Planned: • Special Education Director and Assistant Special Education Director will attend the Annual Fiscal Conference presented by OSEP through MDE. • Special Education Director and A...

Finding 2023-001 a. Name of Contact Person Responsible for Corrective Action: Rhonda D. Locke b. Corrective Action Planned: • Special Education Director and Assistant Special Education Director will attend the Annual Fiscal Conference presented by OSEP through MDE. • Special Education Director and Assistant Special Education Director will train all certified staff in the proper method to complete monthly personnel activity reports [to include but not limited to: how to calculate percentages of effort by cost objective, expected timelines, and proper documentation]. • Special Education Director and Assistant Special Education Director will train all non-certified staff in the proper method to complete semi-annual certification reports [to include but not limited to: how to complete semi annual certification reports, expected timelines, and proper documentation/signatures]. • Special Education Director and Assistant Special Education Director will train the bookkeeper in the proper procedures for collecting and maintaining monthly personnel activity reports and semi-annual certification reports. • Special Education Director and/or Assistant Special Education Director will provide new PARs spread sheets to ensure all formulas for calculation of hours are correct and without corruption. • Special Education Director will review and sign each of the PARs monthly to ensure percentages of effort by cost objective are in line with expected activity compensation, signatures are provided by each employee, and each completion date is prior to the 5th of the month. • Assistant Special Education Director and/or Bookkeeper will contact each of the assistant teachers to provide an advanced reminder regarding the completion of the semi-annual certification reports no later than end of business on the last working day of December and May. c. Anticipated Completion Date: July 3, 2025

View Audit 311594

Finding 406052 (2023-011)

Significant Deficiency 2023

Navajo Technical University

NM

Allowable Costs / Cost Principles

Corrective Action: NTU will implement a monthly review process for all grant expenditures to ensure that amounts charged to federal awards are accurately posted and reflected in the accounting system. The Accounting Manager and Senior Accountant will review all journal entries for accuracy. Payroll ...

Corrective Action: NTU will implement a monthly review process for all grant expenditures to ensure that amounts charged to federal awards are accurately posted and reflected in the accounting system. The Accounting Manager and Senior Accountant will review all journal entries for accuracy. Payroll allocations provided by the Human Resources office will also be included in the monthly review to verify the accuracy of payroll expenditures. Additionally, Principal Investigators and program managers will be given readonly access to the accounting system to review expenditure postings for accuracy. Person Responsible: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Estimated Completion Date: July 31, 2024

View Audit 311593

Finding 406043 (2023-002)

Material Weakness 2023

Tulare County Regional Transit Agency

CA

Reporting Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510

Management Response: The Tulare County Regional Transit Agency (TCRTA) is working to ensure creation of a ledger that establishes internal control by specifying multiple departments and units. The creation of this ledger will ensure that incoming revenue is properly recorded whereas on the expendi...

Management Response: The Tulare County Regional Transit Agency (TCRTA) is working to ensure creation of a ledger that establishes internal control by specifying multiple departments and units. The creation of this ledger will ensure that incoming revenue is properly recorded whereas on the expenditure end TCRTA will work to book expenses in a correct fashion whereby tagging back to the restricted unit thus facilitating the flow of restricted revenues appropriately with matching expenditure. Views of Responsible Officials and Corrective Action: The Tulare County Regional Transit Agency (TCRTA) will ensure multiple levels of review before submitting Federal and State expenditures to the auditor-controller/treasurer-tax collector’s (ACTTC) Office for reporting purposes. This will include detailed reviews of the expenditures to ensure they are categorized appropriately and recorded accurately. TCRTA will coordinate ACTTC Office to provide additional training to staff regarding reporting requirements, and TCRTA will implement additional review procedures when compiling the Financial Closing and Reporting Process and either directly or indirectly compiling the Schedule of Expenditures of Federal Awards (SEFA).

View Audit 311591

Finding 406008 (2023-004)

Significant Deficiency 2023

Cook County, Illinios

IL

Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles

Finding 2023– 004 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not adequately comply with its cash management requirements in accordance with federal regulations. CORRECTIVE ACTION: The CCDPH will work with program staff to develop and implement a ...

Finding 2023– 004 CONDITION During the current audit period, the Cook County Department of Public Health (DPH) did not adequately comply with its cash management requirements in accordance with federal regulations. CORRECTIVE ACTION: The CCDPH will work with program staff to develop and implement a vendor receipt tracker, contingency plan to continue the workflow in the event a vacancy occurs; monitor to ensure the Grant AP and Procurement process follow established process for timely award ofsubrecipient contracts; provide subrecipients with documented processes for submitting invoices for reimbursement; create an internal AP document to track lead time in processing invoices. Anticipated completion of the corrective action is estimated to be December 31, 2024. The corrective action will be coordinated by the Director of Grants Accounting.

View Audit 311568

Finding 406005 (2023-001)

Significant Deficiency 2023

Cook County, Illinios

IL

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Findings 2023-001 Emergency Solutions Grant Program (ESG) Federal Assistant Listing Number 14.231. Corrective Action Plan: Cook County – DPD is aware of and is actively working to expend payments to subrecipients within 30 days of invoice receipt. Part of the problem remains the need to train subrec...

Findings 2023-001 Emergency Solutions Grant Program (ESG) Federal Assistant Listing Number 14.231. Corrective Action Plan: Cook County – DPD is aware of and is actively working to expend payments to subrecipients within 30 days of invoice receipt. Part of the problem remains the need to train subrecipients on proper invoice documentation. Many times, invoices must be returned to the subrecipients for lack of missing or incorrect information. We have new staff persons to help expedite this procedure as well as additional training to more seasoned staff to illustrate that DPD must make processing invoices paramount. To better serve subrecipients by ensuring their assets are liquid so that they can better serve their clients. We should point out it will take a few cycles to show that 100% of invoices tested have been paid within 30-days of receipt. DPD staff (Ericka Branch and Cheryl Cook) are diligently working to meet this rule. Date of completion November 30, 2024.

View Audit 311568

Finding 405999 (2023-003)

None 2023

La Asociacion Nacional Pro Personas Mayores (the National Association for Hispanic Elderly)

CA

Questioned Costs Allowable Costs / Cost Principles

Management will seek ways to return or credit the funds back to the DOL or DOL programs in FY23-24.

View Audit 311560 Questioned Costs: $1

Finding 405968 (2023-002)

Significant Deficiency 2023

Tech Corps Ohio

OH

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.308 § 200.309 § 200.403

We agree that the allocation being performed once annually does not create the most equitable allocation of costs between our individual programs. We will perform our indirect cost allocations more periodically during the course of the fiscal year to ensure that more appropriate times studies and a...

We agree that the allocation being performed once annually does not create the most equitable allocation of costs between our individual programs. We will perform our indirect cost allocations more periodically during the course of the fiscal year to ensure that more appropriate times studies and applicable participant hours are being utilized to limit the potential of allocating unrelated indirect costs from the year to individual programs, including the federally funded programs.

View Audit 311525 Questioned Costs: $1

Finding 405935 (2023-002)

Material Weakness 2023

Central Valley School District No. 356

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District agrees with the State Auditor’s Office that we did not have adequate internal controls for ensuring compliance with federal prevailing wage rate requirements as noted. The District used the same process as noted in this Finding in the 2020-2021 audit which did not have any exceptions noted by the State Auditor’s Office. In July 2023, the District ensured federal prevailing wage rate clauses were in any new contract entered into using federal funds and that weekly certified payroll reports were collected from contractors and subcontractors. Also, contracts before July 2023 were retroactively updated to include federal prevailing wage rate clauses. Anticipated date to complete the corrective action: July 2023

View Audit 311478

Finding 405882 (2023-001)

Material Weakness 2023

Every Woman's Place

MI

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

EWP has reviewed the current internal control system for financial management and re-implemented the review and approval process for all invoices and expenditures. Program staff are required to obtain pre-approval for expenses and the expenditure must be approved by the Program Supervisor, Program D...

EWP has reviewed the current internal control system for financial management and re-implemented the review and approval process for all invoices and expenditures. Program staff are required to obtain pre-approval for expenses and the expenditure must be approved by the Program Supervisor, Program Director, and Executive Director prior to purchase. During the audit period, the agency was moving toward a digital document retention system that had not yet been fully implemented. Currently, the agency has moved back to a paper approval system to ensure that the expense is walked through all levels of approval before purchase. While we do hope to pursue a digital system in the future, obtaining physical signatures for expenses has provide an extra level of internal control for the approval process.

View Audit 311449

Finding 405822 (2023-001)

Material Weakness 2023

Renton School District No. 403

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Corrective action the auditee plans to take in response to the finding: The Renton School District will align its internal procedures with federal compliance expectations by reviewing and adjusting its processes to adhere to current federal prevailing wage rate requirements. To address this issue, w...

Corrective action the auditee plans to take in response to the finding: The Renton School District will align its internal procedures with federal compliance expectations by reviewing and adjusting its processes to adhere to current federal prevailing wage rate requirements. To address this issue, we are implementing the following corrective actions: • Training: We will provide comprehensive training to our employees on federal requirements for public works projects funded by federal money. This will ensure that our staff is fully aware of the differences between state and federal requirements. • Process Revision: We will revise our internal process to include the collection of weekly certified payroll reports directly from contractors and subcontractors when federal funds are used. This will ensure we meet both state and federal compliance expectations. • Documentation: We will maintain proper documentation of these payroll reports in accordance with Federal and State document retention laws. Anticipated date to complete the corrective action: 06/01/2024

View Audit 311436

Finding 405747 (2023-003)

Significant Deficiency 2023

Nambe Pueblo Housing Entity

NM

Allowable Costs / Cost Principles

Corrective Action: Management will improve its internal controls and procedures in place to ensure that expenditures charged to federal award are appropriate and permissible under the provisions of the award agreement. Person Responsible: Christine Brock, Interim Executive Director Estimated Complet...

Corrective Action: Management will improve its internal controls and procedures in place to ensure that expenditures charged to federal award are appropriate and permissible under the provisions of the award agreement. Person Responsible: Christine Brock, Interim Executive Director Estimated Completion Date: July 31, 2024

View Audit 311405

Finding 405723 (2023-002)

Significant Deficiency 2023

Alfred Saliba Family Services Center, Inc.

AL

Reporting Allowable Costs / Cost Principles § 200.303

The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor. Anticipated Completion: September 30, 2024 Responsible Party: Belinda Mitchell, Executive Director

View Audit 311395

Finding 405700 (2023-003)

Significant Deficiency 2023

Comprehensive Mental Health Center of Tacoma-Pierce County

WA

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding: 2023-003 - Oversight over cash management compliance requirement. Contact Person(s): Dan Gehl, CFO (dgehl@cmhshare.org) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreements. Corrective action pla...

Finding: 2023-003 - Oversight over cash management compliance requirement. Contact Person(s): Dan Gehl, CFO (dgehl@cmhshare.org) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreements. Corrective action planned: In September 2023, CLR has addressed the finding that its policies and procedures over reimbursement requests for federal funds lacked proper documentation of approvals according to the Uniform Guidance for federal grants. We have added a step in the online submission process with the Substance Abuse and Mental Health Services Agency (SAMHSA) to capture a screenshot of the reimbursement form to be approved before submission. Due to the timing of the FY 2022 Single Audit completion and the ending of the CCBHC contract, we were limited in the execution of this new procedure, however it is now part of our Single Audit accounting Policies and Procedures Manual. Anticipated completion date: Completed September 2023.

View Audit 311356

Finding 405699 (2023-002)

Significant Deficiency 2023

Comprehensive Mental Health Center of Tacoma-Pierce County

WA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Significant Deficiency

Finding: 2023-002 - Written policies required by the Uniform Guidance Contact Person(s): Dan Gehl, CFO (dgehl@cmhshare.org) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreements. Corrective action planned:...

Finding: 2023-002 - Written policies required by the Uniform Guidance Contact Person(s): Dan Gehl, CFO (dgehl@cmhshare.org) Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreements. Corrective action planned: In September 2023, CLR has implemented written policies and procedures for Single Audit accounting that comply with the Uniform Guidance for federal grant payments, procurement, allowable costs, and compensation. They will also be posted online via the company website for access by all staff. Going forward, these policies will be reviewed and updated as needed following the general CLR process for all policies and procedures. Anticipated completion date: Completed September 2023.

View Audit 311356

Finding 405193 (2023-002)

Significant Deficiency 2023

Bmc Health System, Inc.

MA

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

Corrective Action Plan – Infor Fiscal Year Ended September 30, 2023 Program name: Research and Development Audit Contact: Marley Crowell Title: Senior Director, Finance Systems Telephone: 617-780-6400 E-mail address: marley.crowell@bmc.org Audit Report Reference: 2023-002 Anticipated Completion Da...

Corrective Action Plan – Infor Fiscal Year Ended September 30, 2023 Program name: Research and Development Audit Contact: Marley Crowell Title: Senior Director, Finance Systems Telephone: 617-780-6400 E-mail address: marley.crowell@bmc.org Audit Report Reference: 2023-002 Anticipated Completion Date: September 30, 2025 Corrective Action Planned: 1) For the Infor user access review deficiency: a. Management has scoped and performed limited access reviews in FY2024 related to privileged administrative access. b. Management has worked to identify financially significant Infor user security roles in order to properly scope and implement business user access reviews starting in FY2024, noting that the implementation timeframe will span FY2024 and FY2025. c. IT management will be working with operational management to educate as to how to properly perform access reviews, and then to implement those reviews starting in FY2024 and FY2025. d. Once reviews have been performed, IT management will assess the results and terminate any access deemed to be unnecessary. As part of this process IT management will perform risk assessment procedures for these users if deemed necessary (e.g. if no other controls are in place to mitigate the perceived risk, etc.). 2) For the access termination deficiency: a. Management completed an education session for BMC leaders in FY24 which included the importance of the termination process including timeliness of employee terminations by the business to HR and IT via the established pathways of communication of these items. b. The established process would automatically allow for very timely termination of access provided that initial notification was timely. c. Communication and/or education about timely termination of employees will be repeated at intervals throughout the year in order to reinforce the message and account for changes in management personnel, who are tasked with this process.

View Audit 311344

Finding 404942 (2023-001)

Significant Deficiency 2023

Bmc Health System, Inc.

MA

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

Corrective Action Plan – Workday Fiscal Year Ended September 30, 2023 Program name: Research and Development Cluster (R&D) and Provider Relief Fund (PRF) (93.498) Audit Contact: Matthew O’Connor Title: Senior Director, Human Resources Operations & Analytics Telephone: 617-638-8495 E-mail address: ...

Corrective Action Plan – Workday Fiscal Year Ended September 30, 2023 Program name: Research and Development Cluster (R&D) and Provider Relief Fund (PRF) (93.498) Audit Contact: Matthew O’Connor Title: Senior Director, Human Resources Operations & Analytics Telephone: 617-638-8495 E-mail address: Matthew.OConnor@bmc.org Audit Report Reference: 2023-001 Anticipated Completion Date: December 31, 2024 Corrective Action Planned: 1) For the Workday change review, management has been re-educated on the importance of this review as well as how to complete it completely and timely. Management will perform this review for the fiscal year ended September 30, 2024 and each subsequent fiscal year. Additionally, this review will be timely reviewed by somebody separate from the preparer and the documentation of the review and subsequent approval will be retained in BMC’s records. 2) For the access provisioning deficiency, management has been re-educated on the importance of following policy with respect to granting new access to Workday, including that this granting of access be appropriately documented and approved prior to the date of provisioning said access. Additionally, documentation of the approval of access will be properly retained in the company’s records.

View Audit 311344

Finding 404936 (2023-002)

Material Weakness 2023

Anthem Strong Families

TX

Allowable Costs / Cost Principles Material Weakness Period of Performance

CORRECTIVE ACTION PLAN: The Organization will adopt procedures that allow for the timely tracking of refundable advances, to ensure funds are properly expended during the period of performance.

View Audit 311322

Finding 404918 (2023-002)

Material Weakness 2023

District Health Department No 4

MI

Questioned Costs Allowable Costs / Cost Principles

Going forward, our internal policies and procedures will be updated to comply with the requirements in place for entities receiving federal awards. Additionally, we believe our new general ledger and payroll integrated software will provide better control and clarity to our recording and reporting o...

Going forward, our internal policies and procedures will be updated to comply with the requirements in place for entities receiving federal awards. Additionally, we believe our new general ledger and payroll integrated software will provide better control and clarity to our recording and reporting operations. We will consult with other agencies of similar size and construct, as well as the Michigan Association of Local Public Health in areas where guidance is needed to return to strict compliance.

View Audit 311309 Questioned Costs: $1

Finding 404910 (2023-001)

Material Weakness 2023

District Health Department No 4

MI

Reporting Allowable Costs / Cost Principles § 200.303 § 200.303(B) § 200.502 § 200.502(A) § 200.510

We take the findings and recommendations of the disinterested third party auditor very seriously. Going forward, all federal awards will be reconciled quarterly to ensure they comply with the Schedule of Financial Assistance and individual grant funding requirements. We will work with our auditors e...

We take the findings and recommendations of the disinterested third party auditor very seriously. Going forward, all federal awards will be reconciled quarterly to ensure they comply with the Schedule of Financial Assistance and individual grant funding requirements. We will work with our auditors early to determine acceptable documentation requirements and do random sampling internally, throughout the year, to determine appropriateness of all cash receipts, general expenditures, payroll expenditures, and allocated costs.

View Audit 311309

Finding 404874 (2023-001)

Material Weakness 2023

West Central Illinois Area Agency on Aging

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewe...

Finding 2023-001- Controls over Grant Reporting and Monitoring (Repeat Finding) Procedures for reconciling grant reports on a quarterly basis have been developed. This includes a report created for each grant from the accounting system by the fiscal department. This report is available to be reviewed by the director or assistant director of the agency before being submitted to the grantor. A report comparing the cash request amounts made to the grantor to the general ledger has been implemented effective October 31, 2023. A procedure has also been developed to periodically monitor adherence to various grant requirements, as well as the development of documentation to support personnel activity tied to grants. The fiscal department implemented these effective January 1. 2024.

View Audit 311257

Finding 404862 (2023-004)

Material Weakness 2023

District Bridges

DC

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Views of Responsible Officials: District Bridges is currently researching time-tracking options, specifically for employees whose salaries are covered, full or partially, by federally-funded grants.

View Audit 311249

Finding 404861 (2023-003)

Material Weakness 2023

District Bridges

DC

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303

Views of Responsible Officials: During our FY22 audit, GRF expressly noted that for an organization our size, tracking grant expenses outside of Quickbooks was understandable and acceptable. During this FY23 audit, GRF changed its stance and said we had to report grant expenses in Quickbooks. This s...

Views of Responsible Officials: During our FY22 audit, GRF expressly noted that for an organization our size, tracking grant expenses outside of Quickbooks was understandable and acceptable. During this FY23 audit, GRF changed its stance and said we had to report grant expenses in Quickbooks. This should be removed as a finding, as District Bridges was following the advice of GRF from the FY22 audit. It is unconscionable to discredit an organization after they followed the firm's advice. Additionally, over the last few months, we have consulted several other nonprofit finance experts, as well as peer organizations that receive federal funds, to see tracking templates and procedures, and understand best practices. We are currently exploring more robust grant expense tracking softwares based on their recommendations, but they all noted that spreadsheet tracking was acceptable for an organization of our size.

View Audit 311249

Finding 404823 (2023-001)

None 2023

Lafourche Parish Government

LA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting § 200.328

CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in g...

CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.

View Audit 311215

Finding 404816 (2023-007)

Material Weakness 2023

Mobridge Regional Hospital

SD

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s final expenditure listing identified as eligible and claimed under the Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (the program) was not reviewed and approved by a separate individual outside of the preparer. Additionally, the Hospital claimed mortgage reimbursements as expenditures under the program. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. Anticipated Completion Date: June 30, 2024

View Audit 311195 Questioned Costs: $1

Finding 404815 (2023-006)

Material Weakness 2023

Mobridge Regional Hospital

SD

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separat...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Federal Financial Assistance Listing #93.498 Finding Summary: The Hospital’s lost revenue calculation was not reviewed and approved by a separate individual outside of the preparer. The Hospital’s lost revenue calculation was based upon actual revenue billed and reported within the Hospital’s electronic medical records (EMR) system which does not consider monthly or quarterly adjustments. The Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN#460255944 was not reviewed and approved by a separate individual outside of the individual who inputted and submitted the report. Responsible Individuals: Renae Karst, Chief Financial Officer Corrective Action Plan: A Grant Award Policy and Procedure Manual was established which includes, but not limited to, outlined internal controls around the review, approval, and tracking of grants/awards allowable expenses and reporting. The Hospital did not have Period 2 or Period 3 reporting requirements. The Phase 4 special report was submitted without review and approval over the report and lost revenue calculation due to limited personnel in finance. The Hospital does not have any additional special reports to complete for this federal program. Anticipated Completion Date: June 30, 2024

View Audit 311195

Corrective Action Plans

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