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Finding 2022-005 In the future, if such a program were available that required a review of diagnosis against a certain set of treatment and diagnostic charges, the Assistant Vice Chancellor for Revenue Cycle will work with the EPIC IT team to develop specific program parameters for billing or a manu...
Finding 2022-005 In the future, if such a program were available that required a review of diagnosis against a certain set of treatment and diagnostic charges, the Assistant Vice Chancellor for Revenue Cycle will work with the EPIC IT team to develop specific program parameters for billing or a manual review will be developed and implemented. Responsible official: Assistant Vice Chancellor for Revenue Cycle Anticipated completion date: January 1, 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-006 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-006 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-004 During fiscal year 2022, additional grants accounting staff were hired and with the implementation of the new financial system, we believe established controls will ensure all expenditures are adequately supported and supporting documents are maintained. Responsible Official: Associ...
Finding 2022-004 During fiscal year 2022, additional grants accounting staff were hired and with the implementation of the new financial system, we believe established controls will ensure all expenditures are adequately supported and supporting documents are maintained. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal an...
Finding 2022-003 During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the new financial system, we believe adequate controls have been established and are working properly to ensure compliance with federal and program regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: May 2023
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grant...
Finding 2022-001 Beginning June 1, 2022, grants accounting staff were trained to utilize a draw report that calculated cleared (paid) expense to ensure expenses were invoiced in accordance with federal and program regulations. During fiscal year 2022, a new director and staff were hired in the grants accounting office. In addition, with completing the implementation of the financial system, we believe adequate controls have been established and are working properly to ensure compliance with cash management regulations. Responsible Official: Associate Vice Chancellor for Finance & Treasurer Implementation Date: February 2023
View Audit 293814 Questioned Costs: $1
Finding 2022-002 a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to...
Finding 2022-002 a. Comments on the Finding and Each Recommendation: Management agrees with both the finding and recommendations. b. Action(s) Taken or Planned on the Finding The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-002, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.
2022-005 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundati...
2022-005 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Procurement, Suspension and Debarment Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundation does not have formally documented written internal control procedures over compliance with federal award programs to meet the requirements regarding compliance with federal regulations for procurement, suspension and debarment. Responsible Individuals Jeffrey Keller, CEO and Shirley Ehlang, Lead Financial Accountant Corrective Action Plan: Rimrock Foundation will adopt written internal control procedures over compliance with federal award programs regarding compliance with federal regulations for procurement, suspension and debarment. Anticipated Completion Date: Ongoing
2022-004 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control over Compl...
2022-004 - Year Ended December 31, 2022 Department of Health and Human Services CFDA #93.829 Section 223 Demonstration Programs to Improve Community Health Services (CCBHC) Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Reporting Material Weakness in Internal Control over Compliance Finding Summa,y: - Rimrock Foundation's final expenditures identified as eligible and claimed under the federal program were reviewed and approved by separate individuals outside of the preparer. However, the reports submitted for reimbursement had no evidence of review and approval by a separate individual outside of the preparer. Rimrock Foundation's statistical reports submitted under the federal program also had no evidence of review and approval by a separate individual outside of the preparer. Responsible Individuals: Jeffrey Keller, CEO and Shirley Ehlang, Lead Financial Accountant Corrective Action Plan: Rimrock will have the statistical reports prepared by the Grant Financial Specialist and reviewed by the Lead Financial Account. The payment will be requested by the Lead Financial Accountant and the CFO or CEO will review the entire packet of documentation. Completion Date: December 2022
Finding 372580 (2022-001)
Significant Deficiency 2022
Views of Responsible Officials: At the end of 2022, upon the completion of our 2022 audit, where recommendations were made, an updated time-tracking protocol was introduced for employees engaged in our federal project. This protocol was formulated within the constraints of the payroll system then in...
Views of Responsible Officials: At the end of 2022, upon the completion of our 2022 audit, where recommendations were made, an updated time-tracking protocol was introduced for employees engaged in our federal project. This protocol was formulated within the constraints of the payroll system then in use. As of 2024, Think of Us is transitioning to a new payroll system with an advanced time-tracking feature, surpassing the limitations of our prior payroll processor. This enhancement enables us to implement more refined and appropriate protocols.
Comments on the Finding Recommendation The Center made the decision to not consider health insurance costs as an allowable cost under the Federal Mental Health Block Grant as there was not a process in place in which to adequately document the health insurance allocation to the Grant. Due to this co...
Comments on the Finding Recommendation The Center made the decision to not consider health insurance costs as an allowable cost under the Federal Mental Health Block Grant as there was not a process in place in which to adequately document the health insurance allocation to the Grant. Due to this complexity, and the fact that additional allowable expenses were available to use towards the Grant in place of the health insurance costs, the Center felt this was the proper handling of health insurance costs. Action Taken The Center has a process in pace to include health insurance costs, if needed, as an allowable expense of the Federal Mental Block Grant starting January 1, 2023. The total amount of health insurance costs considered unallowable within the Federal Mental Health Block Grant totaled $5,010.05. The Center had additional expenses from the year under audit that met program compliance requirements and were not funded using any other federal, state, or local program dollars. These expenses totaled $77,533 for 2022, which is more than the amount of the questioned costs, and, for that reason, the Center does not need to return any funding. If you have further questions, please contact Angie Gleason, Chief Financial Officer, at (785) 232-5005 or gleason.angie@fsgctopeka.com.
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed/Unallowed Allowable Costs/Cost Principles Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Educ...
FA 2022-001 Improve Budgetary Controls over Expenditures Compliance Requirement: Activities Allowed/Unallowed Allowable Costs/Cost Principles Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 – 84.425D – Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425U – American Rescue Plan Elementary and Secondary School Emergency Relief Fund COVID-19 – 84.425W – Elementary and Secondary School Emergency Relief Fund Federal Award Number: S4250200012 (Year: 2020), S4250210012 (Year 2021), S425U210012 (Year 2021), S425W210011 (Year 2021) Questioned Costs: $279,314.22 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: Thomasville City Schools has amended any contracts with companies that provide services to allow the District to pay ESSER retention supplements when the Thomasville City Schools employees receive them. Estimated Completion Date: August 10, 2023 Contact Person: Stella M. Smith, CPA Telephone: (229) 225-2600 Email: smiths@tcitys.org
View Audit 293514 Questioned Costs: $1
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper document...
2022-007 Internal Controls over Compliance (Material Weakness) Agency’s Response: The Finance Department will immediately implement processes and procedures for grant requirements to ensure:  Staff follow processes and procedures  Implement controls for expending the funds  Retain proper documentation for processing reimbursements  Maintain those documents for future audit The responsible party for this finding is the finance director.
View Audit 293380 Questioned Costs: $1
Finding 372082 (2022-001)
Significant Deficiency 2022
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The...
March 29, 2023 Zack Fentross, CPA Marcum LLP 9 Executive Park Drive, Suite 100 Merrimack, NH 03054 Dear Zack, The purpose of this letter is to address planned corrective action to finding 2022-001 “Improve Controls and Documentation over Reporting” as described in the FY2022 single audit report. The City incorrectly indicated that it had not spent any SLFRF funds for the period ended March 31, 2022 when that was not the case. The City has reviewed its reporting on other grants and this oversite is an isolated event. Since discovering the error, we have taken action to correct the March 31, 2022 report by opening a case with Treasury, case #00194588. The City intends to discuss steps to correct the report with Treasury and do what is required to make the needed corrections. This appears to be an isolated, honest mistake. Given that the current reporting period for the SLFRF funds is upon us, we are confident that we will be able to correct the prior year oversight and complete the current report correctly and on time. Sincerely, Sarah Macy, CPFO Director of Finance and Administration (802) 524-1500 x 256 s.macy@stalabnsvt.com
Finding 372057 (2022-007)
Significant Deficiency 2022
In September 2023, a "AP Processing Guidelines & Concur Reference Guide" document was introduced to ensure timeliness, completeness and propriety of books and records. Full dissemination to all Program Managers in connection with in-depth training sessions is still work in process and a result of th...
In September 2023, a "AP Processing Guidelines & Concur Reference Guide" document was introduced to ensure timeliness, completeness and propriety of books and records. Full dissemination to all Program Managers in connection with in-depth training sessions is still work in process and a result of the number of personnel to be trained, combined with limited bandwidth by resources assigned to training. The Concur Expense reporting module is being integrated within the ERP environment, enabling detailed chart of accounts to reflect GL coding by Segment, Grant, and Program. All journal entry support is attached to accounting entry in the ERP. The journal entry is entered by someone on the accounting team and approved by the Controller. Responsible: Annette Nastri, Timing: June 30, 2024
View Audit 293311 Questioned Costs: $1
Finding 2022-004 Internal Control Over Compliance Requirements for Federal Awards Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U.S. Department of Health and Human Services Minnesota Department of Human Services ...
Finding 2022-004 Internal Control Over Compliance Requirements for Federal Awards Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U.S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization did not design, document, and implement a system of internal control over compliance that meets the requirements of OMB Uniform Guidance. Actions Planned in Response to the Finding: The Chief Operating Officer will receive training on OMB Uniform Guidance requirements to enable the staff to create and maintain a system of internal control over compliance. This will include the creation of cost centers within the accounting software that can be reviewed monthly to ensure that only allowable costs are being recorded as federal expenditures. This review procedure will be documented as verification, and all relevant staff will be trained on the use of the new system immediately after it is installed. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: September 30, 2024
View Audit 293225 Questioned Costs: $1
Finding 2022-002 Noncompliance - Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The...
Finding 2022-002 Noncompliance - Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization’s system of time and effort reporting is not designed to meet the requirements of OMB Uniform Guidance. Actions Planned in Response to the Finding: The Chief Executive Officer and the Chief Operating Officer will review the requirements for Time and Effort Reporting within OMB Uniform Guidance. Project codes will be set up in the current payroll system, and management will train all staff on recording time when a portion or all of that time is related to federal grants. The new system will be effective no later than June 30, 2024. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2024
To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022 Name and address of independent accounting firm: BWK Rogers PC 431 South Seventh Street, Suite 2424 Minneapoli...
To: U.S. Department of Health and Human Services-Passed through Minnesota Department of Human Services RE: Single Audit Corrective Action Plan for the fiscal year ended December 31, 2022 Name and address of independent accounting firm: BWK Rogers PC 431 South Seventh Street, Suite 2424 Minneapolis, MN 55415 African American Child Wellness Institute submits the following corrective action plan for the year ended December 31, 2022. Please contact Akinyele Akinsanya at 763-522-0100. Finding 2022-001 Noncompliance – Allowable Costs/Cost Principles Material Weakness ALN 93.958 Block Grants for Community Mental Health Services Pass-through Entity Identification Number GRK 213195 U. S. Department of Health and Human Services Minnesota Department of Human Services Condition: The Organization did not create and install a system of financial reporting for federal funds that would record expenses charged to each federal grant into a cost center as those expenses were incurred. Actions Planned in Response to the Finding: The chart of accounts in the accounting software will be revised to include cost centers for each federal grant. The support for each expenditure (other than payroll) will be attached to the transaction in the accounting software. Organization staff will receive additional training on OMB Uniform Guidance requirements and related aspects of federal grant management and reporting. Official Responsible for Ensuring the CAP: Chief Operating Officer Planned Completion Date for the CAP: June 30, 2024
View Audit 293225 Questioned Costs: $1
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Re...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Tukwila School District No. 406 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported 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: 2022-001 Finding caption: The District overcharged indirect costs to the Education Stabilization Fund program. Name, address, and telephone of District contact person: Veronica Birdsong 4640 S. 144th Street Tukwila, WA 98168 206-901-8010 Corrective action the auditee plans to take in response to the finding: On an annual basis make sure to review the current federal indirectrates via OPSI website within that current school year as indirect rates change from fiscal year to fiscal year and may not be reflected on grants that carryover from year to year. I did the calculations for the 2022-202 school year to account for the overage charged in indirect and made sure that amount was use for direct expenditures. This was the best option as the grant was still being expended and the correction could be made without needing to repay the indirect amount over claimed back to OSPI. Anticipated date to complete the corrective action: currently completed for the 2022-2023 school year.
View Audit 293224 Questioned Costs: $1
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been ex...
The audited period was a time of rapid growth and transition for the Mayor’s Healthy City Initiative. The staff was very small and the Executive Director role was vacant for an extended period of time. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. Management is working to ensure that the individuals working on administering federal programs are properly trained on the requirements of the Uniform Guidance.
View Audit 293173 Questioned Costs: $1
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and mainta...
While the team working with the Mayor’s Healthy City Initiative believes the amounts paid to all vendors for services rendered were reasonable based on comparison market data we understand the need to obtain and maintain the required number of written quotations and will work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropr...
The Mayor’s Healthy City Initiative grew rapidly as the need for services provided by the organization were in high demand. The group worked to meet the needs of the community and simultaneously create an infrastructure to support the growing demand. While all disbursements made related to appropriate initiatives and programs, instances did occur in which the vendor was unable to provide the specific documentation required by the grant in the required timeframe. The Mayor’s Healthy City Initiative team coordinated with the City of Baton Rouge’s Office of Community Development to ensure that disbursements were appropriate and in some instances, relied on their approval for payment. As with many organizations of this type the staff was very small. In addition, during the audited program year the Executive Director role was vacant for an extended period of time which presented additional challenges. The Executive Director role has been filled and the role of our external accountants has been expanded to offer additional assistance. We are continuing to work to establish and maintain effective internal controls to ensure compliance with federal award regulations, statutes and terms and conditions of each grant.
View Audit 293173 Questioned Costs: $1
Finding 371166 (2022-001)
Significant Deficiency 2022
Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures.
Management agrees with the finding and is in process of developing and implementing the appropriate policies and procedures.
Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a writ...
Identifying Number: 2022-004 - Indirect Cost and Fringe Benefit Rates Finding: Sections 200.414 and 200.431 of Subpart E of the Uniform Guidance require that indirect costs and fringe benefits costs charged to federal programs must be reasonable and allocated to the federal program based on a written policy, and self-insured expenses must be based on historical experience and reasonable assumptions. The Organization did not perform a timely calculation or review of the indirect rate based on actual expenses compared to the provisional rate being used, in order to determine if the amount being charged resulted in an adjustment to the billing for the program. Corrective Actions Taken or Planned: Adjustments made to our workers compensation captive insurance liability resulted in lower than our expected fringe reimbursement rate. This was identified after year-end as part of the audit process, so it was unable to be addressed during the fiscal year. Normal practice is to use 403(b) match to bring the fringe pool to 51%. Late adjustments prevented this from occurring during fiscal year 2022. Improving the monthly close cycle and starting audits earlier following each fiscal year will allow for adjustments to be made to fringe to meet the 51% goal. Indirect cost rate negotiations must use audited financials. Completing the audit on time will allow for negotiations to take place timely. New audit scheduled is being implemented with the auditors to include pre-year-end audit work and an earlier post year-end start. Automated process in the cost rate reports and year end close will further increase speed and accuracy of rate reporting. Responsible Official: Michole Greenwood, Controller. Actual or Anticipated Completion Date: Fiscal year 2023 audit completion by June 30, 2024 and implementation of new accounting software completed October 2023.
View Audit 292783 Questioned Costs: $1
Finding 2022-007: Costs Incurred & Paid Prior to Reimbursements (Significant Deficiency over Internal Control and Instance of Noncompliance – Cash Management; Period of Performance) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policie...
Finding 2022-007: Costs Incurred & Paid Prior to Reimbursements (Significant Deficiency over Internal Control and Instance of Noncompliance – Cash Management; Period of Performance) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implements policies, procedures, and processes to make sure that funds are disbursed for incurred expenditures prior to reimbursement requests. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
Finding 2022-006: Charges Not Specified in Grant Contracts (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and proce...
Finding 2022-006: Charges Not Specified in Grant Contracts (Significant Deficiency over Internal Control and Instances of Noncompliance – Allowable Costs/Cost Principles) Response and Corrective Action Plan: Management agrees with finding. The Health System will review and modify policies and procedures over the program to ensure management implement policies, procedures, and processes to make sure that expenditures are charged to the program in accordance with the grant contracts and that all invoices are reviewed and approved prior to disbursements. Anticipated Completion Date: by March 31, 2024 Responsible Person: : Ann Metzger, Vice President Finance
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