Corrective Action Plans

Finding 58547 (2022-003)

Material Weakness 2022

SD

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

2022-003 Payroll (Material Weakness) New Finding This Year Recommendation: Management should restrict payroll module access to those with a logical need for such access. Action Taken: St. Francis Indian School has checks and balances in place when changes need to be made in the payroll module. The o...

2022-003 Payroll (Material Weakness) New Finding This Year Recommendation: Management should restrict payroll module access to those with a logical need for such access. Action Taken: St. Francis Indian School has checks and balances in place when changes need to be made in the payroll module. The only employees who have access are those who need to input data and make changes such as Human Resources and of course Payroll.

View Audit 55377

Finding 58476 (2022-003)

Significant Deficiency 2022

Mt. Graham Regional Medical Center, Inc.

AZ

Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2022-003 Federal Agency Name Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution/Federal Financial Assistance Listing #93.498 Finding Summary: The Medical Center's eligible expenses listing had errors when agre...

Finding 2022-003 Federal Agency Name Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution/Federal Financial Assistance Listing #93.498 Finding Summary: The Medical Center's eligible expenses listing had errors when agreed to underlying supporting documentation. Responsible Individuals: Kathleen Williams, Chief Financial Officer Corrective Action Plan: We will implement new control process which ensures amounts reported are reviewed and accurately reported. Anticipated Completion Date: September 27, 2023

View Audit 55247

Finding 58451 (2022-002)

Material Weakness 2022

North Spencer County School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dan Scherry Contact Phone Number: (812) 937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: At each Co-Op Board Meeting, the Superintendent will request a copy of the reimbursem...

FINDING 2022-002 Contact Person Responsible for Corrective Action: Dan Scherry Contact Phone Number: (812) 937-2400 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: At each Co-Op Board Meeting, the Superintendent will request a copy of the reimbursement requests submitted indicating the amount in North Spencer?s non-public expenditures along with the supporting documentation (timesheets showing time spent with non-public students). Superintendent will make sure the two (requests and timesheets) agree in order to ensure a percentage is not used for the reimbursement requests. Anticipated Completion Date: March 15, 2023

View Audit 54408

Finding 58448 (2022-002)

Significant Deficiency 2022

Cleveland Area Hospital Trust

OK

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Consideration of Amounts Reimbursed from Other Sources Finding 2022-002 Federal Agency Name Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution/Federal Financial Assistance Listing #93.498 Finding Summary: The expenses re...

Consideration of Amounts Reimbursed from Other Sources Finding 2022-002 Federal Agency Name Department of Health and Human Services Program Name: Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution/Federal Financial Assistance Listing #93.498 Finding Summary: The expenses reported as eligible for the American Rescue Plan (ARP) Rural Distribution were overstated. The error related to not identifying expenses that were reimbursement from other sources. Responsible Individuals: Ray Moss CFO Corrective Action Plan: We will implement an additional layer of review as part of the response of the findings above. Anticipated Completion Date: September 27, 2023

View Audit 55720

Finding 58436 (2022-004)

Significant Deficiency 2022

Tucson Unified School District No. 1

AZ

Allowable Costs / Cost Principles Reporting Significant Deficiency

2022-004 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to follow its Time and Effort Procedures For Federal Grants to ensure all Certifications are completed in accordance with policy. We also recommend the District to retain evidence of HR ap...

2022-004 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend the District to follow its Time and Effort Procedures For Federal Grants to ensure all Certifications are completed in accordance with policy. We also recommend the District to retain evidence of HR approvals of authorized wage rates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: : In December 2022, the District updated its Time & Effort Procedures to reflect unique circumstances that might prevent the effective collection of Time & Effort logs, such as employees who separate from the district before a certification can be completed and a 90-day timeline for completion of certification when an employees? salary and benefits costs are re-coded to a Federal grant. These procedures will be reviewed annually to ensure compliance with Federal requirements. With regards to evidence related to Human Resources approvals of authorized wage rate, the District is developing a written standard operating procedure (SOP) for determining wage and salary placements and adjustments. The SOP will set forth the steps for evaluating and setting wages, including any approval process and/or required documentation. Human Resources will maintain records of all updated and approved wage rates for employees hired by the District. Name of the contact person responsible for corrective action: For Time & Effort procedures: Jon Lansa, Senior Director Grants & Federal Programs and Ricky Hernandez, Chief Financial Officer. For authorized wage rates: Jon Fernandez, Chief Human Capital Officer. Planned completion date for corrective action plan: Time and effort procedures update completed December 31, 2022. For authorized wage rates, September 30, 2023.

View Audit 55907

Finding 58421 (2022-001)

Material Weakness 2022

Fresno County Fire Protection District

CA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal...

Program: Coronavirus State Local Fiscal Recovery Funds (SLFR) CFDA No.: 21.027 Federal Grantor: U.S. Department of Treasury Passed-through: Fresno County Award No. and Date: Fresno County Agreement 22-126, April 5, 2022 Finding 2022-001: Allowable Costs Type of Finding: Material weakness in internal controls over compliance with Activities Allowable and Allowable Cost and Noncompliance View of Responsible Officials: Concur with the finding. Corrective Action Plan: ? Specifically related to future Coronavirus State Local Fiscal Recovery Funds (SLFR), The District will improve the method for tracking COVID-19 related emergency calls. ? The District will provide the appropriate training for all staff involved in the administration of federal awards to become knowledgeable of the District?s internal control processes related to federal awards. Projected Implementation Date: July 1, 2023

View Audit 55903 Questioned Costs: $1

Finding 58404 (2022-003)

Material Weakness 2022

Housing Authority of the City of Cheyenne

WY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding 2022-002 The Authority agrees with this finding ? As the Authority transitioned housing/accounting software and staff during the year, the procedures for reviewing and approving journal entries was not documented as it had been in the past. Various journal entries were not reviewed and appr...

Finding 2022-002 The Authority agrees with this finding ? As the Authority transitioned housing/accounting software and staff during the year, the procedures for reviewing and approving journal entries was not documented as it had been in the past. Various journal entries were not reviewed and approved by someone other than the preparer. o As of April 1, 2022, all journal entries are reviewed by both the Director of Accounting and Lead Staff Accountant. Part of the previous process included a listing of all journal entries for the month and a sign off sticker that was placed in the monthly journal entry book. We have located a similar report in the current operating system and returned to our previous process of review. Section III ? Federal Awards findings Finding 2022-003 The Authority agrees with this finding. ? The Authority utilized its HCV HUD Cares Act funding to pay for its annual software and support that covered the period of July 1, 2021 to June 30, 2022. As a result, one half of this expense for the period after December 31, 2021 and is not an allowable expense for HUD Cares Act grant. o Effective immediately, specialty funding that has a deadline will not be used on invoices that are considered prepaid. If funding is directly related to an invoice that would be considered a prepaid, and the period of performance extends beyond the funding deadline, a detailed analysis will be completed to ensure proper utilization of finding.

View Audit 53864 Questioned Costs: $1

Finding 58316 (2022-001)

Significant Deficiency 2022

Cherry Creek School District No 5

CO

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with tho...

Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with procurement. Cherry Creek School District No. 5 (the District) should have internal controls designed to ensure compliance with those provisions. Condition: We noted that the District does have policies and procedures in place for compliance with procurement requirements. However, we noted three out of ten vendors did not have the secondary approval required for emergency purchases stated in their purchasing policy. Questioned costs: None. Context: Due to the increase in number of meals served as part of the free meals offered to students and an increase in prices of food, the District encountered more emergency purchases than in previous years. In the case of an emergency purchase, the District requires two approvals, with the personnel level varying depending on the dollar threshold of the purchase. The District did not obtain the secondary approval required for emergency purchases, as stated in their purchasing policy, for three out of ten vendors tested. Cause: The District did not follow their purchasing policy surrounding approvals of emergency purchases. Effect: The auditor noted an instance of noncompliance with their purchasing policy. The District did not obtain the second level of approvals regarding emergency purchases. Repeat Finding: No. Recommendation: We recommend the District review their controls and procedures surrounding procurement to ensure their purchasing policy is followed for approvals of emergency purchases. Views of responsible officials: There is no disagreement with the audit finding.

View Audit 55417

Finding 58301 (2022-001)

Significant Deficiency 2022

College Dreams, INC

OR

Allowable Costs / Cost Principles Significant Deficiency

Finding # 2022-001 Significant Deficiency U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Recommendation: Procedures should be in place to ensure reviews are...

Finding # 2022-001 Significant Deficiency U.S. Department of Labor 17.249 WIOA Youth Activities Finding: Control processes in place are not consistently followed and documented for review and approvals of timesheets for accuracy. Recommendation: Procedures should be in place to ensure reviews are being done by supervisory personnel with documentation included. Corrective Action: Management will implement procedures to ensure that all staff timesheets, if not signed by a supervisor, are accompanied by some other form of approval such as an e-mail. Anticipated Completion Date: December 31, 2022

View Audit 54075

Finding 58239 (2022-001)

Material Weakness 2022

Selah School District No. 119

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide...

The District has maintained strong internal controls for time and effort compliance for several years. Time and effort applicability has been determined in August of every year prior to the new year starting. Semi-annual certifications have been routinely obtained for each building (all schoolwide schools) for all certificated staff. The District has also maintained a consistent approach for time and effort for classified staff using timesheets as the time and effort record. When a classified staff member is working under multiple cost objectives, the split of time is documented on the timesheet using program codes. The District has not included the federal program name or number on the timesheet if the staff member is fully funded by one federal program. The District?s position is that if a para-educator is assigned to a special education classroom working with special needs students for a full day, the program name or number would not be necessary on the time and effort record. The assignment is clearly in a special education classroom. This process has been used for several years without audit exception. The District level certificated staff fully funded by Title I were overlooked this past year for semi annual certifications as they were added at the district level that year. The focus has always been on school level funded staff as district level staffing did not exist within the Title I program. Corrective Action: Since that time, most of these positions have been eliminated, but the District has already implemented semi-annual certifications for the existing staff member at the district level who is fully funded by the Title I program and will do so for any other positions added in the future. Corrective Action: The District will also ensure moving forward that all classified timesheets include a program number (or name) for employees fully funded by one federal program. Staff working under multiple cost objectives had timesheets that were in compliance with time and effort requirements including program codes and time for each recorded on the timesheets. A similar record will continue to serve as the time and effort record for classified staff working in one or more federal programs. A full analysis of the Frontline online timesheets (implemented the current 2022-23 school year) will be performed and adjustments made to ensure full compliance with federal time and effort requirements.

View Audit 56142

Finding 58141 (2022-001)

Significant Deficiency 2022

Ozarks Resource Group D/b/a Ozarks Community Health Center

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN Fiscal Year End Date: May 31, 2022 In Reference to: Audit Finding 2022-001 Planned Corrective Actions: OCHC has evaluated its lost revenue calculation used in the Period 1 Provider Relief Fund reporting and has determined that the lost revenue reported was not overstated. ...

CORRECTIVE ACTION PLAN Fiscal Year End Date: May 31, 2022 In Reference to: Audit Finding 2022-001 Planned Corrective Actions: OCHC has evaluated its lost revenue calculation used in the Period 1 Provider Relief Fund reporting and has determined that the lost revenue reported was not overstated. OCHC further identified that if the revenue amounts noted in finding 2022-001 had been included, the health center would likely have been able to report a higher amount of lost revenue. The health center has already repaid the Provider Relief Funds received in excess of the lost revenue amount previously reported and does not intend to make any additional changes to its Period 1 report. Responsible Official: Lindsay Pearson, CFO and Scott Crouch, CEO Anticipated Completion Date: March 31, 2023 Heather Center Response: The Health Center CEO, Scott Crouch and CFO, Lindsay Pearson discussed the planned corrective actions. They both feel comfortable with the amount of lost revenue reported. While the Health Center could have claimed additional lost revenue, by including the cost report amounts, at the time of the Provider Relief Fund reporting deadline, the cost reports for FY21, were not finalized. The Health Center used a more conservative approach in their lost revenue calculation, to avoid overstating this amount.

View Audit 54750 Questioned Costs: $1

Finding 58122 (2022-004)

Material Weakness 2022

County of San Joaquin

CA

Questioned Costs Allowable Costs / Cost Principles Eligibility

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Aw...

Program: Adoption Assistance CFDA No.: 93.659 Federal Agency: U.S. Department of Health and Human Services Passed-through: California Department of Social Services Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Eligibility Grant Award Number: N/A Type of Finding: Material Noncompliance and Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: Yes, prior year finding 2021-05. Management?s or Department?s Response: The County has implemented policies and procedures to ensure that all documentation required to support eligibility is properly maintained. The Eligibility Supervisor assigned to Foster Care/Adoptions Assistance will continue to review approximately 10% of all active cases when the annual Cost of Living Adjustment (COLA) is processed to ensure accuracy. Views of Responsible Officials and Corrective Action: The County continues to review all documentation required to support eligibility with the annual COLA process. Name of Responsible Person: Craig Pedrucci, Child Welfare Division Chief Name of Department Contact: Craig Pedrucci, Child Welfare Division Chief Projected Implementation Date: Reviewing active cases was implemented in 2018 and continues. The unit will continue the 10% review process.

View Audit 53495 Questioned Costs: $1

Finding 58084 (2022-009)

Material Weakness 2022

County of San Joaquin

CA

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

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost ...

Program: Community Development Block Grants/Entitlement Grants (CDBG)/Entitlement Grants Cluster CFDA No.: 14.218 Federal Agency: U.S. Department of Housing and Urban Development Pass-through: N/A Award Year: 2021-2022 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Grant Award Number: All Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: We concur. Views of Responsible Officials and Corrective Action: The County has corrected this Finding as of August 22, 2022. Internal controls are in place to ensure a formal review and approval process of federal expenditures. Name of Responsible Person: Chris Becerra, Management Analyst III Name of Department Contact: Chris Becerra, Management Analyst III Projected Implementation Date: August 22, 2022

View Audit 53495

Finding 58083 (2022-008)

Material Weakness 2022

County of San Joaquin

CA

Allowable Costs / Cost Principles Material Weakness Reporting

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control ...

Program: COVID-19 ? Coronavirus State and Local Fiscal Recovery Funds, (CSLFRF) CFDA No.: 21.027 Federal Agency: U.S. Department of the Treasury Passed-through: N/A Award Year: 2021-2022 Compliance Requirement: Reporting Grant Award Number: N/A Type of Finding: Material Weakness in Internal Control over Compliance Repeat Finding from Prior Year: No. Management?s or Department?s Response: Management concurs. Views of Responsible Officials and Corrective Action: All ARPA Reports are prepared by the Assistant County Administrator, reviewed by the County Administrator, and submitted by the Assistant County Administrator. Although the County did not have a formal documented sign-off by the County Administrator, the County Administrator reviews and approves all Reports before submission to the Department of the Treasury. A new process has been put into place to address this concern. Prior to submission, and after review by County Administrator, County Administrator sends an email to the Assistant County Administrator (Preparer) confirming review and approval to submit. Name of Responsible Person: Jay Wilverding, County Administrator Name of Department Contact: Sandy Regalo, Assistant County Administrator Projected Implementation Date: January 30, 2023

View Audit 53495

Finding 58059 (2022-003)

Significant Deficiency 2022

City of Port Hueneme

CA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, C...

March 31, 2023 In relation to the City of Port Hueneme (City) annual financial statement audit and single audit for the year ending June 30, 2022, the City herby submits a corrective action plan, as required by Title 2 U.S. Code of Federal Regulation Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Section 511 Audit Findings follow-up. Summary of Schedule of Current Year Findings: Section III ? Federal Award Findings and Questioned Costs 2022-003 Allowable Cost/Cost Principles ? Internal Control and Compliance over Payroll Expenditures City?s Corrective Action Plan: The City will incorporate the Uniform Guidance requirement into its existing grant policies and procedures to ensure the City is in compliance with the Uniform Guidance. Responsible Person: Lupe Acero, Finance Director Expected Implementation date: July 1, 2023

View Audit 56482 Questioned Costs: $1

Finding 58057 (2022-005)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles

2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keep...

2022-005 Finding: The Foundation requested and received reimbursement for meals in excess of $10 per meal. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $16,540 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58056 (2022-004)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles

2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial reco...

2022-004 Finding: The Foundation requested and received reimbursement using duplicate invoices on three occasions. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,590 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58055 (2022-003)

Significant Deficiency 2022

The Foundation for University Hospital

NJ

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial rec...

2022-003 Finding: The Foundation requested and received reimbursement for payments made to an ineligible restaurant. Cause: This was primarily due to inadequate staffing for the Foundation as there was only one employee, Executive Director, who was responsible for daily operations and financial record keeping. Questioned Costs: $12,850 Corrective Action: The Foundation has addressed this inadequacy by hiring a part time seasoned bookkeeper to be responsible for financial record keeping. Responsible Official: Jessica Backofen Completion Date: October 21, 2022

View Audit 56481 Questioned Costs: $1

Finding 58044 (2022-002)

Significant Deficiency 2022

State of Missouri

MO

Allowable Costs / Cost Principles Eligibility Procurement, Suspension & Debarment

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name o...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? MO HealthNet Division (MHD) and Family Support Division (FSD) Audit Finding Number: 2022-002 ? Medicaid and CHIP MAGI-Based Participant Eligibility Name of the contact person responsible for corrective action: Heather Atkins Anticipated completion date for corrective action: N/A Recommendation: The DSS through the MHD and the FSD review and correct cases for participants with manual overrides in the MEDES, ensure redeterminations are completed for these participants as required, and close the cases of any ineligible participants. In addition, the DSS should ensure system controls are functioning as designed for these participants. DSS Response: The DSS disagrees with this finding. The DSS disagrees that there is a significant deficiency in internal controls. As noted in the finding, from the 60 participants selected, the SAO did not identify any participants with previously-established overrides; therefore, no incorrect payments were cited. Section 6008 of the Families First Coronavirus Response Act (FFCRA) requires states to provide continuous coverage, through the end of the month in which the PHE period ends, to all Medicaid beneficiaries who were enrolled in Medicaid on or after March 18, 2020, regardless of any changes in eligibility unless the individual voluntarily terminates eligibility, is deceased, or moves out of state. As required by the Centers for Medicaid and Medicare Services (CMS) during the PHE, the DSS has processes in place to terminate eligibility for individuals who are deceased, voluntarily request closure, or report they have moved out of state when a current change is reported. The Consolidated Appropriations Act, 2023, signed on December 29, 2022, amends section 6008 of the FFCRA such that the continuous enrollment condition ended on March 31, 2023. During the PHE, the DSS did not conduct reviews of cases that did not report current changes. In accordance with CMS guidance, effective April 1, 2023, Missouri is unwinding from the PHE by completing annual reviews for all MO HealthNet cases over twelve months. At the time of the review of each case, the DSS will appropriately end MO HealthNet eligibility for all individuals determined to no longer be eligible.

View Audit 56478

Finding 58035 (2022-004)

Significant Deficiency 2022

State of Missouri

MO

Allowable Costs / Cost Principles

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -004 ? DSS Cost Allocation Name of the contact person resp...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Division of Finance and Administrative Services (DFAS) Audit Finding Number: 2022 -004 ? DSS Cost Allocation Name of the contact person responsible for corrective action: Sheena Frazer Anticipated completion date for corrective action: N/A Recommendation: The DSS through the DFAS continue to strengthen internal controls and procedures over the PACAP and the AlloCAP system to ensure costs are properly allocated to federal programs. DSS Response: The DSS partially agrees with this finding. Effective October 1, 2017, the DSS transitioned from utilizing an indirect cost rate methodology to manually allocate costs within spreadsheets to implementing a Public Assistance Cost Allocation Plan (PACAP) to directly allocate costs through cost pools/centers within an automated proprietary cost allocation system. Implementation of a thoroughly documented PACAP coupled with the automated calculations within the AlloCAP system demonstrated DSS? efforts to strengthen internal controls and processes of cost allocation and claims for federal financial participation. Statewide single audits subsequent to the implementation did not identify any deviations to indicate the DSS did not effectively design, implement, or put controls in place to prevent detection of non-compliance. The DSS has continued to adhere to written procedures and maintain strong internal controls and further implemented SAO recommendations to provide evidence of the management review process through documented (signed) reviews. The DSS agrees a calculation error was made; however, it is the result of an isolated error that occurred during design and development of the new cost allocation system. It is for this reason the DSS partially agrees with the finding as the error is an isolated exception and not indicative of the strength of current internal controls. Corrective action planned is as follows: The DSS previously implemented the SAO?s recommendations to further strengthen internal controls and will continue to adhere to these processes. As the DSS has already implemented the change to the statistical methodology used for the CD RMTS and revised the impacted federal financial reports, no further corrective action is required.

View Audit 56478

Finding 58033 (2022-009)

Significant Deficiency 2022

State of Missouri

MO

Subrecipient Monitoring Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Op...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Elementary and Secondary Education (DESE) Audit Finding Number: 2022-009 DESE FFATA Reporting Name of the contact person responsible for corrective action: Shelley Woods, Chief Operations Officer Anticipated completion date for corrective action: June 30, 2024 Corrective action planned is as follows: All previous reports have been corrected and are ready to submit. However, DESE is unable to submit due to a previous open report that the Federal Government has to close and then delete to prevent duplicate reporting. DESE has tried to submit the report multiple times without success. DESE has reached out to FSRS for assistance in resolving this issue, and continues to communicate with the FSRS team. DESE is unable to resolve the reporting issue until the Federal Government takes action on our help tickets. DESE has reviewed, strengthened, and is enforcing policies and procedures regarding accurate and timely report submission.

View Audit 56478

Finding 58032 (2022-005)

Significant Deficiency 2022

State of Missouri

MO

Questioned Costs School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible ...

State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2022 State Agency: Department of Social Services (DSS) ? Family Support Division (FSD) Audit Finding Number: 2022-005 ? Pandemic Electronic Benefit Transfer Food Benefits Name of the contact person responsible for corrective action: Elizabeth Roberts-Smith Anticipated completion date for corrective action: Completed Recommendation: The DSS through the FSD strengthen internal controls to ensure P-EBT program benefit issuances are in accordance with the state plan, and review and correct the overpayments for the children identified in this finding. DSS Response: The DSS agrees with this finding. The DSS agrees that the two children identified in the report were incorrectly issued benefits. Recognizing the complexity for families seeking to appropriately access the benefit, the process by which school children are determined eligible and issued P-EBT benefits was modified in the state plan submitted by the State of Missouri to the Food and Nutrition Service (FNS) for the 2021-2022 school year. The P-EBT state plan for the 2021-2022 school year was approved by FNS on June 6, 2022. Eligibility for P-EBT is now determined at the individual child level based on COVID-related absences and qualification for federal free and reduced lunch benefits. For the 2021-2022 school year, local education authorities (LEA?s) submit lists of students determined eligible to the Missouri Department of Elementary and Secondary Education (DESE). DESE then submits the approved eligibility file to DSS with the name of each eligible child and the amount of benefit to be issued on a P-EBT card. DSS then issues the benefit. Corrective Action is as follows: DSS has reviewed the overpayments and referred the children identified in this finding to the Missouri Program Integrity Unit (PIU) for claims processing, if the funds can be recovered. This is outlined in the FNS approved Missouri P-EBT state plan.

View Audit 56478 Questioned Costs: $1

Finding 58017 (2022-001)

Material Weakness 2022

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, 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 Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 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 did not have adequate internal controls for ensuring compliance with 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 prior audit which did not have any exceptions noted by the State Auditor?s Office. Moving forward the District will ensure federal prevailing wage rate clauses are in contracts entered into using federal funds and that weekly certified payroll reports are collected from contractors and subcontractors. Anticipated date to complete the corrective action: August 2023

View Audit 55734

Finding 58008 (2022-001)

Significant Deficiency 2022

Elmhurst Community Unit School District 205

IL

Allowable Costs / Cost Principles Cash Management

The District has implemented an electronic POS system for FY23 to increase meal count accuracy.

View Audit 52185

Finding 58004 (2022-001)

Material Weakness 2022

Substance Abuse Services, Inc.

PA

Allowable Costs / Cost Principles

Audit Finding associated with program - U.S. Department of Health and Human Services- Opioid STR (ALN 93.788) Activities Allowed or Unallowed, Allowable Costs/Cost Principles Finding Reference Number: 2022-001 Description of Finding: During the audit, it was noted that employee time charged to mu...

Audit Finding associated with program - U.S. Department of Health and Human Services- Opioid STR (ALN 93.788) Activities Allowed or Unallowed, Allowable Costs/Cost Principles Finding Reference Number: 2022-001 Description of Finding: During the audit, it was noted that employee time charged to multiple programs was based on an estimated percentage of time established at the beginning of the fiscal year. This methodology is allowable when an after - the - fact review of the estimate is completed to ensure the federal award is charged the proper amount. The Organization reviews and adjusts allocations annually but makes changes on a prospective basis. Statement of Concurrence: Substance Abuse Services agrees with audit finding 2022-001. Corrective Action: The Organization's board and management are developing an efficient time tracking process for employees to designate actual time worked towards the applicable program, grant or contract. Weekly, department heads will monitor and review each employee's time logs. Following each payroll period, time will be recognized in the Organization's accounting records using actual time related to each appropriate program, grant or contract. In accordance with each program administrators (grantors) billing timeline, the Organization will process and provide supporting documentation utilizing actual time. Name of Contact Person Responsible for the Corrective Action: Contact Full Name: Denise Holden Contact Title: Chief Executive Officer Address: 100 North Cameron Street, Suite 401-E City: Harrisburg State: Pennsylvania Zip: 17101 Phone: (717) 232-8535 Anticipated Completion Date: The anticipated date for resolving the audit finding is September 15, 2023

View Audit 54397

Corrective Action Plans

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