Corrective Action Plans

Finding 397187 (2023-008)

Significant Deficiency 2023

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding: The Employment Security Department did not have adequate internal controls to ensure it submitted accurate monthly reports for the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action complete Correctiv...

Finding: The Employment Security Department did not have adequate internal controls to ensure it submitted accurate monthly reports for the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: In response to the prior year’s finding, the Department immediately implemented the secondary review of the monthly ETA 9055 performance reports. However, the auditor’s recommendation and the Department’s implementation occurred after state fiscal year 2023 had begun. The Department expects adequate internal controls to be in place and functioning for fiscal year 2024 and onward. The conditions noted in this finding were previously reported in finding 2022-005. Completion Date: May 2023 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov

View Audit 306534

Finding 397186 (2023-007)

Material Weakness 2023

State of Washington C/o Office of Financial Management

WA

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

Finding: The Employment Security Department did not have adequate internal controls to ensure it submitted accurate financial reports for the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action complete Correct...

Finding: The Employment Security Department did not have adequate internal controls to ensure it submitted accurate financial reports for the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $0 Status: Corrective action complete Corrective Action: The Department has implemented procedures to ensure the ETA 9130 and ETA 2112 reports have a secondary review by management prior to submission to the federal grantor. Additionally, documentation of the review and submission will be maintained. Completion Date: February 2024 Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov

View Audit 306534

Finding 397185 (2023-006)

None 2023

State of Washington C/o Office of Financial Management

WA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.1 § 200.410 § 200.516

Finding: The Employment Security Department made improper payments to ineligible beneficiaries of the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $603 Status: Corrective action not taken Corrective Action: The Department does not ...

Finding: The Employment Security Department made improper payments to ineligible beneficiaries of the Unemployment Insurance program. Questioned Costs: Assistance Listing # 17.225 17.225 COVID-19 Amount $603 Status: Corrective action not taken Corrective Action: The Department does not concur with the finding. The State Auditor’s Office (SAO) made the assertion that the Department incorrectly interpreted guidance in the Unemployment Insurance Program Letter (UIPL) No. 16-20 requiring claimants to provide proof of employment to receive Pandemic Unemployment Assistance (PUA) payments. However, the section cited by SAO was paragraph b(ii) which only lays out the requirements for establishing the respond-by dates for providing documentation for review. The deadline for responses is different depending on whether the PUA claim was filed before January 31, 2021, or on/after that date. This paragraph does not establish the requirements for payment or non-payment of PUA weeks. In our finding response, the Department cited section C.2 of the UIPL, which states: If, in that timeframe, the individual fails to provide documentation or fails to show good cause to have the deadline extended, an overpayment must be established for all of the weeks paid beginning with the week ending January 2, 2021. This is because the individual cannot be deemed ineligible for a week of unemployment ending before the date of enactment solely for failure to submit documentation. Therefore, the three cases identified by SAO should not be exceptions under this guidance. Further, the Department received guidance from the U.S. Department of Labor on January 11, 2021, which confirmed the proper methodology used by the Department. Completion Date: Not Applicable Agency Contact: Jay Summers External Audit Manager PO Box 9046 Olympia, WA 98507-9046 (360) 529-6718 Joshua.Summers@esd.wa.gov

View Audit 306534 Questioned Costs: $1

Finding 397183 (2023-004)

Material Weakness 2023

State of Washington C/o Office of Financial Management

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding: The Office of Superintendent of Public Instruction did not have internal controls over and did not comply with requirements to verify single audits were completed for all subrecipients of the Child and Adult Care Food Program. Questioned Costs: Assistance Listing # 10.558 Amount $0 ...

Finding: The Office of Superintendent of Public Instruction did not have internal controls over and did not comply with requirements to verify single audits were completed for all subrecipients of the Child and Adult Care Food Program. Questioned Costs: Assistance Listing # 10.558 Amount $0 Status: Corrective action in progress Corrective Action: The Office will implement internal controls to ensure all subrecipients requiring a single audit are identified and follow up on any program-related findings that require a management decision. Internal controls will include: • Updating procedures on maintaining the subrecipient audit tracking log. • Implementing a training plan for the Child Nutrition Services fiscal team, which includes cross training and completing the State Auditor’s Office subrecipient monitoring training. The Office will follow up with the subrecipient identified in the audit to ensure it obtains its required single audit. Completion Date: Estimated August 2024 Agency Contact: Debbie Libra Fiscal & Claims Supervisor PO Box 47200 Olympia, WA 98504-7200 (564) 233-8620 Debbie.libra@k12.wa.us

View Audit 306534

Finding 397067 (2023-001)

Significant Deficiency 2023

The University of Vermont Health Network INC

VT

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Management’s Views and Corrective Action Plan 2023-001 Significant deficiency in reporting for lack of submitting required documentation related to HRSA for previously reported Provider Relief Funds Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) ...

Management’s Views and Corrective Action Plan 2023-001 Significant deficiency in reporting for lack of submitting required documentation related to HRSA for previously reported Provider Relief Funds Cluster: Not applicable Federal Granting Agency: Health Resources and Services Administration (HRSA) Award Year: 1/1/2020 6/30/2023 Assistance Listing #: 93.498 Assistance Listing Title: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Pass-through entity: Not applicable Management has reassessed its internal controls over the review and approval of PRF submissions. The Network has now completed all PRF portal submissions, and this program has come to an end. Leadership Responsible: Steve Warren, Network Mgr. Grants Management Finance; Melissa Laurie, Network VP/Corporate Controller Anticipated Completion Date: 3/1/2024

View Audit 306487

Finding 397027 (2023-006)

Material Weakness 2023

George Washington Carver Academy

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership Responsible Person: Laura Carp...

Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership Responsible Person: Laura Carpenter, CS Partners Planned Completion Date: Immediate

View Audit 306409 Questioned Costs: $1

Finding 397026 (2023-005)

Material Weakness 2023

George Washington Carver Academy

MI

Questioned Costs Allowable Costs / Cost Principles

Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership and Board and Financial Service ...

Corrective Action Plan: The Academy along with its new management company are reviewing, revising, and developing internal controls as necessary in order to comply with compliance requirements relevant to federal programs. Responsible Department: School Leadership and Board and Financial Service Provider together with which includes the bookkeeping, payroll, grants management, and purchasing functions. Responsible Person: Laura Carpenter, Comptroller, CS Partners Planned Completion Date: Immediate

View Audit 306409 Questioned Costs: $1

Finding 397015 (2023-001)

Significant Deficiency 2023

Massachusetts Association for Community Action, Inc.

MA

Allowable Costs / Cost Principles § 200.430

The Organization will implement policies and procedures to ensure payroll costs charged to federal programs are based on timesheets that reflect the actual work performed. The timesheets will be signed by employees and approved by a supervisor prior to allocation of payroll cost to the federal progr...

The Organization will implement policies and procedures to ensure payroll costs charged to federal programs are based on timesheets that reflect the actual work performed. The timesheets will be signed by employees and approved by a supervisor prior to allocation of payroll cost to the federal program.Effective April 26, 2024 – all staff will submit timesheets for the two week period ending on April 26, 2024 and will continue to do so. Anticipated Completion date - April 26,2024 Responsible Contact Person -Joe Diamond, Executive Director

View Audit 306402

Finding 396743 (2023-001)

Significant Deficiency 2023

Town of Carlisle

SC

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment

The Town will work to formalize written policies and procedures related to federal awards as required under Uniform Guidance. This action will be performed by the Finance Team, with approval of the Finance Committee and Select Board. We anticipate that the policies and procedures will be completed b...

The Town will work to formalize written policies and procedures related to federal awards as required under Uniform Guidance. This action will be performed by the Finance Team, with approval of the Finance Committee and Select Board. We anticipate that the policies and procedures will be completed by June 30, 2024.

View Audit 306378

Finding 396718 (2023-002)

Significant Deficiency 2023

Healthworks Kha Foundation, Inc.

KS

Cash Management Allowable Costs / Cost Principles Significant Deficiency

Identification: 93.301 United States Department of Health and Human Services, COVID‐19 Small Hospital Improvement Program; Noncompliance Finding/Significant Deficiency, Cash Management Corrective Action Plan: The Foundation will work with the Kansas Department of Health and Environment (KDHE) to ret...

Identification: 93.301 United States Department of Health and Human Services, COVID‐19 Small Hospital Improvement Program; Noncompliance Finding/Significant Deficiency, Cash Management Corrective Action Plan: The Foundation will work with the Kansas Department of Health and Environment (KDHE) to return the interest earned on advances of federal grant awards and establish procedures to track interest earned on advances of federal grant awards in future periods. Anticipated completion date: The Foundation is currently working with KDHE to return the interest earned on federal grant awards and anticipates completion during 2024.

View Audit 306356

Finding 396712 (2023-002)

Significant Deficiency 2023

Aids Taskforce of Greater Cleveland, Inc.

OH

Questioned Costs Cash Management Allowable Costs / Cost Principles

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization designs controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Explana...

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization designs controls to ensure the general ledger detail for each grant is reconciled to the monthly draw requests before they are submitted to the grantor for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ATGC will delay the billing of any expense reimbursements until the general ledger activity has been reconciled ensuring all related expenses properly allocated within the ATGC General Ledger. Name(s) of the contact person(s) responsible for corrective action: Simpson Huggins Planned completion date for corrective action plan: June 30, 2024

View Audit 306347 Questioned Costs: $1

Finding 396683 (2023-002)

Significant Deficiency 2023

Accounting Aid Society

MI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that...

Upon review of the finding, we acknowledge the importance of accurately documenting personnel expenses by the requirements outlined in the cited regulation. We recognize that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and that these records must support the distribution of an employee's salary or wages among specific activities or cost objectives when applicable. In response to this finding, we will take the following actions: 1. Review and strengthen our current procedures for documenting personnel expenses to ensure compliance with Section 2 CFR Part 200.430 (i). 2. Provide additional training and guidance to relevant personnel responsible for documenting time and effort across different activities or cost objectives. 3. Implement enhanced monitoring mechanisms to regularly assess and validate the completeness of personnel expense documentation. 4. Designate a responsible individual or team to oversee and coordinate the implementation of these corrective actions. We are fully committed to addressing this finding promptly and effectively to ensure ongoing compliance with federal regulations. We welcome any further guidance or assistance from your team to facilitate this process.

View Audit 306294

Finding 396661 (2023-001)

Material Weakness 2023

Mount Adams School District No. 209

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

The District corrected the issue late in the stated audit period. The District will continue to ensure all applicable contracts include not just the term “prevailing wage” but specify “Federal Wage Rate Compliance” to comply with the applicable CFR. The District will also continue to verify payrolls...

The District corrected the issue late in the stated audit period. The District will continue to ensure all applicable contracts include not just the term “prevailing wage” but specify “Federal Wage Rate Compliance” to comply with the applicable CFR. The District will also continue to verify payrolls have been submitted by the contractor before issuing progress payments. Finally, the District will continue to retain documentation of this confirmation for audit. The District disagrees with the statement that, during the audit, the District subsequently collected all weekly certified payrolls. The District uses the Washington State Department of Labor and Industries prevailing wage system as the tool for all contractors to submit their weekly certified payrolls to the District. All weekly certified payrolls were submitted into the L&I system before the audit began and immediately provided to the audit team upon request.

View Audit 306282

Finding 396632 (2023-001)

Material Weakness 2023

Clarkston School District No. J250-185

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 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. Cod...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Clarkston School District No. J250-185 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: 2023-001 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: Randy Lybyer, Director of Financial Services 1294 Chestnut St Clarkston, WA 99403-0070 (509) 769-5538 Corrective action the auditee plans to take in response to the finding: The Clarkston School District welcomes the State Auditor’s Office review of federal wage rate requirements in our use of federal funds for the Grantham Elementary HVAC construction project. We agree with the auditor’s findings that our internal control structure was inadequate to ensure compliance with wage rate requirements. The following internal control processes have been implemented effective May 2023. 1. Identify public works projects and other contracts that require compliance with federal wage rate requirements through regular communication with District administrators and maintenance/operations management staff. 2. Complete and enhance the Districts contracts checklists for agreements entered into with contractors, agencies or purchasing cooperatives for the contraction of public works projects. 3. Consult with ESD, OSPI, and SAO to assure proper and complete terms are included in agreement documentation. 4. Collect and review weekly Certified Payroll Reports from contractors and subcontractors upon commencement of applicable projects until completion. 5. Confirmation of receipt and review of Certified Payroll Reports shall be verified prior to vendor payments. A contributing factor to this internal control weakness was turnover in key compliance positions during the time the contracts were being processed and construction was commencing. This finding effectively carried over from the prior audit period September 1, 2021 through August 31, 2022, to the current audit period September 1, 2022 through August 31, 2023. The final invoices for this project were received by the District in March 2023. The finding was originally identified after March 2023 and responded to in May 2023. The opportunity had passed for the District to include prevailing wage clauses in the contract and collect weekly certified payroll from the contractor. The internal control processes listed above were put into place after the project was completed. Anticipated date to complete the corrective action: Immediately

View Audit 306241

Finding 396622 (2023-001)

Significant Deficiency 2023

Midmichigan Health Services

MI

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Finding Number: 2023-001 Condition: The Company received funds for costs that were reasonable, allowable and allocable to the award, but did not disburse the funds for all costs within three business days and did not immediately return the funds. Planned Corrective Action: The Finance Department man...

Finding Number: 2023-001 Condition: The Company received funds for costs that were reasonable, allowable and allocable to the award, but did not disburse the funds for all costs within three business days and did not immediately return the funds. Planned Corrective Action: The Finance Department manager will ensure that any funds drawn are distribute and paid out within three business days. The Company distributes payments to vendors on Friday and all draws will be performed on the Tuesday, Wednesday, or Thursday of the week when a payment is scheduled for that Friday. Contact person responsible for corrective action: Finance Manager, Celeste Kubiak Anticipated Completion Date: 06/01/2024

View Audit 306236

Finding 396596 (2023-003)

Significant Deficiency 2023

West Vue, Inc.

MO

Allowable Costs / Cost Principles Reporting

West Vue, Inc. concurs with this finding. West Vue, Inc. will review all files supporting reporting portal submissions and reconcile underlying detail to financial statements, as well as confirm clerical accuracy.

View Audit 306210

Finding 396584 (2023-003)

Significant Deficiency 2023

Village of Kendall

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Response: The Village agrees with this finding and will work to alleviate this issue. Village staff reviewed and took responsibility for the schedules.

View Audit 306174

Finding 396578 (2023-003)

Significant Deficiency 2023

Washburn Center for Children

MN

Allowable Costs / Cost Principles Cash Management Period of Performance § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review and approval of wage rates prior to the submission of the reimbursement request to SAMHSA for three ...

Federal Agency Name: Department of Health and Human Services Program Name: Block Grants for Community Mental Health Services CFDA # 93.958 Finding Summary: There was no formal documentation of review and approval of wage rates prior to the submission of the reimbursement request to SAMHSA for three months selected for testing. Responsible Individuals: Mohamed Omar, MBA, MS, Chief Administrative Officer and Mark Copps, Finance Director / Controller Corrective Action Plan: During 2023, management implemented a formal documentation of the review including the appropriate level of management sign off and date of review on the supporting documentation. Anticipated Completion Date: October 2023

View Audit 306158

Finding 396569 (2023-004)

None 2023

Keppel Union School District

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.430

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Depart...

The District will require a PAR form from any employee covering a shift in Child Nutrition whose main job is not in the Child Nutrition Department. • The Director of Child Nutrition, Syed Zaidi, will identify and provide a PAR form for those employees providing services to the Child Nutrition Department in a substitute situation. To be established as of 6/30/2024.

View Audit 306138 Questioned Costs: $1

Finding 396456 (2023-003)

Significant Deficiency 2023

The Center for Victims of Torture

MN

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.430

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective...

Views of Responsible Officials: Management will develop appropriate documentation to support when an employee charges a program that is funded by various donors. A consistent and reasonably methodology which may be based on awards budgets should be the basis of the ending allocation. This corrective action will also be included in an updated time allocation policy.

View Audit 306028

Finding 396439 (2023-001)

Significant Deficiency 2023

People Working Cooperatively

OH

Allowable Costs / Cost Principles Reporting

Prior to this audit, PWC engaged with an independent third party for an assessment of our internal processes and procedures. PWC is proactively working to both improve processes and have an impartial outside expert identify potential weaknesses. Upon discovery of this weakness in internal control,...

Prior to this audit, PWC engaged with an independent third party for an assessment of our internal processes and procedures. PWC is proactively working to both improve processes and have an impartial outside expert identify potential weaknesses. Upon discovery of this weakness in internal control, an exception report was developed to ensure appropriate supervisors have approved all timecards each week. Additionally, PWC has made a request to the software developer of its timecard system to address and correct the approval logic which allowed this weakness to exist. We expect the software fix to be created & implemented by the summer of 2024.

View Audit 306025

Finding 396423 (2023-001)

Material Weakness 2023

Aberdeen School District No. 5

WA

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

Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with time and effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations 216 N. G Street, Aberdeen,...

Finding ref number: 2023-001 Finding caption: The District’s internal controls were inadequate for ensuring compliance with time and effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations 216 N. G Street, Aberdeen, WA 98520 (360) 538-2007 Corrective action the auditee plans to take in response to the finding: The district was in transition with staff overseeing time and effort for the year in question. Staff salaries were reviewed at the end of the year by the Business Office with communication from the buildings to verify staff were paid from the appropriate programs. The building staff that were requested to sign the Semi Annual certification forms for time and effort documentation after the close of the fiscal year and date them for the time period that they were specific to. In the future, the district will request staff sign the Semi Annual certification forms and date them for the day they are being signed. Anticipated date to complete the corrective action: March 1, 2024

View Audit 305999

Finding 396408 (2023-003)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Questioned Costs Reporting Allowable Costs / Cost Principles

Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...

Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of Period 5 reporting, one entity included expenses that were previously reported in Period 2 reporting. Corrective Action Plan and Anticipated Completion Date: The total expenses reported in error for Period 5 will be revised in subsequent filings, if required by HRSA. With the correction of the error, total expenses to be used in subsequent filings still exceed payments received. On a going forward basis, Management’s review will include a reconciliation of expenses reported on the current Period submission to ensure it excludes expenses claimed in prior Period.

View Audit 305972 Questioned Costs: $1

Finding 396403 (2023-002)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Reporting Allowable Costs / Cost Principles

Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...

Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of the second and third reporting submissions,the proper review and tie out of final net revenue was not completed for August 2021 net revenue. Corrective Action Plan and Anticipated Completion Date: The net revenue amounts reported in error for August 2021 will be revised from the reported estimated amounts in subsequent filings, if required by HRSA. With no lost revenue being claimed beyond what has already been reported to HRSA, management will also update methodology narrative to reference the last month with lost revenues was March 2021 and no additional revenue will be reported.

View Audit 305972

Finding 396354 (2023-044)

Significant Deficiency 2023

State of Alaska

AK

Allowable Costs / Cost Principles Eligibility Significant Deficiency

Finding: 2023-044 - Internal control weaknesses were identified over logical access to the system used to process energy assistance applications. Questioned Costs: None Assistance Listing Number: 93.568 Assistance Listing Title: Low-Income Home Energy Assistance Program (LIHEAP) Views of Respon...

Finding: 2023-044 - Internal control weaknesses were identified over logical access to the system used to process energy assistance applications. Questioned Costs: None Assistance Listing Number: 93.568 Assistance Listing Title: Low-Income Home Energy Assistance Program (LIHEAP) Views of Responsible Officials (state whether your agency agrees or disagrees with the finding; if you disagree, briefly explain why): DOH agrees with the finding. Corrective Action (corrective action planned): The Division of Public Assistance (DPA) will incorporate LIHEAP cases to be reviewed into the monthly sampling plan. DPA continues to address systems related internal control deficiencies. The division will work with the vendor to develop a reconciliation while state staff training will be strengthened. Completion Date (list anticipated completion date): DOH anticipates the finding will be resolved in FY2025. Agency Contact (name of person responsible for corrective action): Josie Stern, Assistant Commissioner

View Audit 305957

Corrective Action Plans

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