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Corrective Action Plans

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Finding 394818 (2023-008)
Material Weakness 2023
West Central Kansas Association, Inc.
KS
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The  Hospital  has  identified  additional  expenditures  that  occurred  during  Period  4  to  prevent, prepare for, and respond to coronavirus that were not reimbursed by other sources or that other sources were  obligated  to  reimburse  that  were  omitted  from  the  original  submission.   In...
The  Hospital  has  identified  additional  expenditures  that  occurred  during  Period  4  to  prevent, prepare for, and respond to coronavirus that were not reimbursed by other sources or that other sources were  obligated  to  reimburse  that  were  omitted  from  the  original  submission.   In  the  future,  the  Hospital  will  maintain adequate financial records and supporting documentation for the federal awards. The tracking mechanism will include denoting if the expenditures have been reimbursed by another source or are obligated to be  reimbursed  by  other  sources.  In  addition,  the  Hospital  will  be  proactive  in  getting  necessary  training  and  education regarding the allowable uses of federal funding received in future years. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697 Questioned Costs: $1
Finding 394814 (2023-004)
Material Weakness 2023
West Central Kansas Association, Inc.
KS
Allowable Costs / Cost Principles Material Weakness Reporting § 200.302
The Hospital recognizes the importance of having a methodology in place for estimating  the allowance for contractual adjustments in accounts receivable and the estimate for third‐party payor settlements.   The  Hospital  will  work  on  strengthening  procedures  for  the  allowance  f...
The Hospital recognizes the importance of having a methodology in place for estimating  the allowance for contractual adjustments in accounts receivable and the estimate for third‐party payor settlements.   The  Hospital  will  work  on  strengthening  procedures  for  the  allowance  for  contractual  adjustment  estimate and develop an estimate for the Medicaid lump sum payments. Our goal will be to use our Medicare cost report model to estimate the Medicare cost report settlement on a quarterly basis. In addition, our goal is to have the model tested against the most recently submitted Medicare cost report on an annual basis. An accountant was hired on February 13, 2024, to assist the Chief Financial Officer (CFO)   in the monthly accounting duties. The accountant immediately began reconciling cash accounts and is caught up on  all  prior  month  reconciliations.   The  accountant  is  working  with  CFO  to  post  activity  and  corrections  to  the  general ledger. The accountant will ensure that cash and investment accounts are reconciled monthly in a timely manner going forward. Now that the cash reconciliations are caught up, the accountant will begin reconciling all other balance sheet accounts. Responsible Individuals: Stephani Tipton, Accountant and Ken Fisher, CFO Anticipated Completion Date: Ongoing
View Audit 304697
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
·         Allowable Costs/ Cost Principles
·         Allowable Costs/ Cost Principles
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center, Rashunna Rodgers, General Business Manager, & Dr. Andrew Schroeder, Executive Director of Student Support
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center, Rashunna Rodgers, General Business Manager, & Dr. Andrew Schroeder, Executive Director of Student Support
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performan...
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented. District employees’ salaries should be based on the applicable salary schedule included in the District’s written personnel policies, as required by Ark. Code Ann. §6-17-201.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Condition: A Special Education employee’s contracted salary amount did not agree to the approved salary schedule for the position resulting in $6,646 in unallowable cost.
§  Condition: A Special Education employee’s contracted salary amount did not agree to the approved salary schedule for the position resulting in $6,646 in unallowable cost.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Cause: Lack of internal controls to ensure employee contracts are prepared in accordance with the applicable approved salary schedule.
§  Cause: Lack of internal controls to ensure employee contracts are prepared in accordance with the applicable approved salary schedule.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Effect or potential effect: Unallowable cost of $6,646 were paid from the Special Education Cluster.
§  Effect or potential effect: Unallowable cost of $6,646 were paid from the Special Education Cluster.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Questioned costs: The amount of questioned cost was $6,646.
§  Questioned costs: The amount of questioned cost was $6,646.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  Context: An examination of Special Education program payroll expenditures for 1 employee totaling $75,678 from a population of 4 employees totaling $185,744. Our sample was a statically valid sample.
§  Context: An examination of Special Education program payroll expenditures for 1 employee totaling $75,678 from a population of 4 employees totaling $185,744. Our sample was a statically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394811 (2023-003)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
·       Allowable Costs/ Cost Principles
·       Allowable Costs/ Cost Principles
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
o   Responsible Person(s): Denise Palmer, AR Public School Resource Center & Rashunna Rodgers, General Business Manager
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Finding:
o   Finding:
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performan...
§  Criteria or specific requirement: Office of Management and Budget (OMB) 2 CFR part 200, subpart E – Cost Principles, establishes principles and standards for determining allowable costs incurred by the District under federal awards. Such costs are to be necessary and reasonable for the performance of the federal award and adequately documented.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
§  Condition: During our examination of Education Stabilization Fund payroll expenditures, we noted internal control deficiencies that resulted in one employee being overpaid $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Cause: Lack of internal controls and management oversight over program expenditures.
§  Cause: Lack of internal controls and management oversight over program expenditures.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
§  Effect or potential effect: Unallowable costs of $430 were paid from COVID-19 Education Stabilization Fund.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Questioned costs: The amount of questioned costs was $430.
§  Questioned costs: The amount of questioned costs was $430.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
§  Context: An examination of Education Stabilization Fund payroll expenditures for 19 employees totaling $100,210 from a population of 183 employees totaling $1,077,990. Our sample was a statistically valid sample.
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
o   Corrective Action Plan (Anticipated Completion Date: June 1, 2024)
View Audit 304663 Questioned Costs: $1
Finding 394810 (2023-002)
Significant Deficiency 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases...
§  The district has revised our internal policies and procedures that includes a system of checks and balances including payroll. This system includes a review of all contracts, salary schedules, and pay screens to ensure the alignment. Also, this system will allow the district to review purchases, payroll, and the fund source to ensure alignment.
View Audit 304663 Questioned Costs: $1
Finding 394808 (2023-001)
Material Weakness 2023
Helena-West Helena School District
AR
Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management § 200.439
·         Equipment and Real Property Management
·         Equipment and Real Property Management
View Audit 304663 Questioned Costs: $1
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