Corrective Action Plans

Finding 30135 (2022-001)

Significant Deficiency 2022

OH

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

As recommended, the Christ Hospital Health Network (the Network) has reinforced internal control procedures regarding the quarterly and annual reporting requirements relating to student and institutional portions of Higher Education Emergency Relief Fund (HEERF) funds. As of June 30, 2022, the Netwo...

As recommended, the Christ Hospital Health Network (the Network) has reinforced internal control procedures regarding the quarterly and annual reporting requirements relating to student and institutional portions of Higher Education Emergency Relief Fund (HEERF) funds. As of June 30, 2022, the Network had expended all HEERF funds received to date and, therefore, remediation of internal controls relating to the Quarterly Budget and Expenditure Reporting requirements is no longer applicable. At this time, the Network has improved internal controls to ensure that information is accurately stated in the 2022 annual report, which will be completed on or before March 24, 2023. Should the Network receive additional HEERF funds, management will ensure that all reporting aspects are published on the Christ College of Nursing and Health Sciences (the College) website and will adhere to the ten (10) day reporting deadline for publication on the College?s website. Additionally, management will maintain adequate documentation to support that any reporting derived from internal budget information agrees to final or formally approved budget information. If you have any questions, please contact Gail Kist-Kline (President, The Christ College of Nursing and Health Sciences; gail.kistkline@thechristcollege.edu).

View Audit 33552

Finding 30134 (2022-001)

Significant Deficiency 2022

St. Andrew's at Francis Place

MO

Questioned Costs Allowable Costs / Cost Principles Reporting

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are di...

U.S. Department of Health and Human Services St. Andrew?s at Francis Place (?The Organization?) respectfully submits the following corrective action plan for the year ended May 31, 2022. Audit period: June 1, 2021 ? May 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 ? 001 COVID-19 Provider Relief Funding Recommendation: We recommend the Organization design controls to ensure that reporting is completing in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: Management has identified that St. Andrew?s at Francis Place has more than a sufficient amount of COVID-19 expenditures and lost revenues related to COVID-19 to offset this difference. The design of the portal was unclear as the reporting for expenses and lost revenues are handled differently. The amount in reference is less than 5% of total Provider Relief Funds reported. Action taken in response to finding: The Organization has already addressed this matter, through experience with the portal, continued education of HHS guidance, and will ensure that controls are put into place to present quarterly expenses in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Joseph Girardi, CFO. Planned completion date for corrective action plan: March 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Joseph Girardi at 314-802-1938.

View Audit 31620 Questioned Costs: $1

Finding 30111 (2022-004)

Significant Deficiency 2022

City of Rialto

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The...

Reference Number: 2021-004 ? Timeliness of Grant Reporting Federal Award Information Federal Agencies: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds Award Years: 2021 Name of Contact Person: Katherine Stevens, Finance Director Corrective Action: The City is aware of the filing deadlines for the Project and Expenditure reports. The City will submit zero request reports for the quarters proceeding the reporting period ending June 30, 2022. Proposed Completion Date: Fiscal Year ended June 30, 2023.

View Audit 34563

Finding 30050 (2022-008)

Material Weakness 2022

Navajo Technical University

NM

Allowable Costs / Cost Principles

2022-008 ? Activities Allowed/Unallowed and Allowable Costs/Cost Principles Corrective Action: NTU will implement a monthly review of all grant expenditures to ensure amounts charged to federal awards are accurately posted and reflected in the accounting system. All journal entries will be reviewed ...

2022-008 ? Activities Allowed/Unallowed and Allowable Costs/Cost Principles Corrective Action: NTU will implement a monthly review of all grant expenditures to ensure amounts charged to federal awards are accurately posted and reflected in the accounting system. All journal entries will be reviewed for accuracy by the Accounting Manager and Senior Accountant. Payroll allocations provided by the Human Resources office will be included in the monthly review to ensure accuracy of the payroll expenditures. Principal Investigators and program managers will also be given read-only access to the accounting system to review expenditure postings for accuracy. Person Responsible: Wanda Cooke, Human Resources Director, Beverly Miller, Accounting Manager, and Contract and Grants Manager (new position). Estimated Completion Date: July 31, 2023

View Audit 25447

Finding 30019 (2022-004)

Material Weakness 2022

Boone County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the report...

Finding 2022-004 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The American Rescue Plan was completely new in 2022 and the reporting was not documented correctly per the State and Federal guidelines. We have since received some instruction on the proper filing procedures and will put those guidelines into our Internal Control Policy. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 30017 (2022-002)

Material Weakness 2022

Boone County

IN

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

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to gran...

Finding 2022-002 Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 View of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We are working putting Internal Controls in place specific to grants like the Covid-19 Coronavirus State and Local Fiscal Recovery Funds grant. We will put a checklist together, including review and approval of disbursement by the governing body, that has to be met before the claim or the project can be processed. Anticipated Completion Date: October 1, 2023

View Audit 31370

Finding 29984 (2022-003)

Material Weakness 2022

Clarkson University

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and...

Management accepts the finding and notes that the prior year finding was not reported until near the end of the current audit period, contributing to the repeat finding. Effective in June 2022, payroll authorizations were directed through the PeopleSoft system to the Payroll Manager who prepared and documented the necessary allocation calculation. This calculation, along with a copy of the original payroll authorization for the employee and the superseding payroll authorization were sent to the Associate Controller for review and verification. This secondary review was marked approved and returned to the Payroll Manager for final entry in the payroll system and records archiving. Further, a campus committee with representatives from the offices of; Controller, Information Technology, Sponsored Research Services, Payroll and Academic Affairs Operations was formed to further review and address this prior year finding. The Committee has developed a form within PeopleSoft that will allow for entering payroll authorization data, system calculation of applicable fringe adjustments, and a system driven workflow review and approval process from initial entry by the Principal Investigator to approval by Sponsored Research Services to the approval by either the Research Accountant or the Associate Controller for posting of all prior period reallocations. Any adjustments affecting future periods will be processed through the existing payroll authorization process and system entered by the Payroll Office. System testing of this reallocation process is currently taking place with implementation scheduled for April 1, 2023. A further enhancement of automating the related journal entry posting upon final approval by the Research Accountant or Associate Controller is expected to be implemented by May 1, 2023. InAnticipated Completion Date June 30, 2023 Responsible Person Keith Rosser, Controller William McGarry, Chief Financial Officer light of the repeat finding, the University will further engage an outside firm to conduct an internal audit of the Payroll Department with a focus on reviewing current processes from employee set up through issuance of compensation and filing of state and federal forms. This expected outcome of this review will be to identify areas of potential weakness, process improvement, and current utilization of existing financial systems and tools.

View Audit 30456

Finding 29974 (2022-001)

Material Weakness 2022

Mountain Home School District

AR

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definiti...

Finding Number: EDSD01422-003 Responsible Party: Dr. Jacob Long, Superintendent Finding: Material weakness - The District purchased and requested reimbursement totaling $17,992 for devices purchased for the sole purpose of anticipated loss or breakage, which did not meet the definition of eligible equipment. Corrective Action Plan: The District misinterpreted the definition of eligible equipment regarding the ECF grant. Therefore, the District will contact the Federal Communications Commission for guidance regarding this matter and implement proper controls over program expenditures by reviewing and monitoring federal grant expenditures with the District?s directors, supervisors, and accounts payable secretaries. Anticipated Completion Date: June 15, 2023

View Audit 37208 Questioned Costs: $1

Finding 29956 (2022-003)

Material Weakness 2022

Friendship Central School District

NY

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

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal en...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Auditors? Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District?s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements and the ability to make informed judgments based on these financial statements. Ms. Constance Spring (District Treasurer) will continue to review and approve the journal entries, footnote disclosures and draft financial statements for the year ending June 30, 2023.

View Audit 32904

Finding 29928 (2022-009)

Significant Deficiency 2022

Saint Paul Public Schools

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210...

Federal Agency: U.S. Department of Education Federal Program Name: Special Education Cluster Assistance Listing Number: 84.027 and 84.173 Federal Award Identification Number and Year: H027A220087, 2022 Pass-Through Agency: Minnesota Department of Education Pass-Through Numbers: H027A210087, H027X210087, H173A210086, H173X210086 Award Period: July 1, 2021 ? September 30, 2022 Type of Finding: Significant Deficiency in Internal Control Over Compliance and Compliance Finding Criteria or Specific Requirement: The Uniform Guidance requires charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition, these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, be incorporated into the official records of the entity, and reasonable reflect the total activity for which the employee is compensated. Condition: During our testing of a sample of payroll transactions charged to the grant we noted not all transactions were supported by properly approved documentation. Context: Of a sample of 40 payroll disbursement charged to the grant we noted one disbursement for which an employee was overpaid by $125.76. This amount was not charged to the grant. Questioned Costs: None. Cause: The District?s controls did not catch the fact that the employee`s sick time was paid out at a fulltime rate of 8 hours rather than 7.2 as the employee was a 0.9 FTE. Effect: The District was not in compliance with the Uniform Guidance requirements around cost principles and time and effort documentation. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District reviews its procedures and controls over payroll to ensure employees are paid their approved wages. Views of Responsible Officials: There is no disagreement with the audit finding.

View Audit 31034

Finding 29831 (2022-003)

Significant Deficiency 2022

Adelanto Elementary School District

CA

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.303 § 200.430

Finding 2022-003: Inadequate Support for Salaries and Wages-Time Certifications not maintained (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II...

Finding 2022-003: Inadequate Support for Salaries and Wages-Time Certifications not maintained (5000) Federal Agency: U.S. Department of Education Pass through Entity: California Department of Education Program Names: Elementary and Secondary School Emergency Relief I, II, III (ESSER, ESSER II, ESSER III) (Assistance Listing 84.425, C, D, U), Title I (Assistance Listing 84.010) Criteria: 2 CFR 200.430 requires that an LEA must maintain time and effort distribution records that support the distribution of the employee?s salary or wages among specific activities or cost objectives. 2 CFR, section 225, appendix B, Section 8(h) states in part: Support of salaries and wages- These standards regarding time distribution are in addition to the standards for payroll documentation. (1) Charges to Federal awards for salaries and wages, whether treated as direct or indirect costs, will be based on payrolls documented in accordance with the generally accepted practice of the governmental unit and approved by a responsible official(s) of the governmental unit. (2) No further documentation is required for salaries and wages of employees who work in a single indirect cost activity. (3) Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employee worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. CSAM Procedure 905 states, in part: Periodic (Semiannual) Certification Employees who work solely on a single federal award or cost objective need only complete a periodic certification. The periodic certification must: Be prepared at least semi-annually. Be signed by the employee or the supervisory official having firsthand knowledge of the work performed by the employee. State the employee worked solely on that single federal program or cost objective during the period covered by the certification. Where multiple employees work on the same cost objective, a blanket certification may be used as the documentation for all employees who worked on the cost objective?. Personnel Activity Report Except as provided in ?Substitute Systems for Time Accounting,? employees who work on multiple activities or cost objectives of which at least one is federal must complete a personnel activity report (PAR) or equivalent documentation. A PAR may be as detailed as a document that identifies the employee?s activity daily by hours, or it may be as simple as a report of the total hours or percentage of hours spent in each categorical program or cost objective. The level of detail can generally be determined by the diversity and variation of the employee?s work activities. The safest approach is to provide more documentation rather than less. Finding: The District provided approved time sheets for only 3 employees out of 20 selected that were paid from ESSER funding. The District provided 9 of 10-time accounting records that included PARS for Title I. Cause: The District does not have adequate controls in place to ensure that time certification documentation is prepared and maintained to support all employees who are paid with federal funds. Effect: The District did not provide time certification records for 17 of the 20 employees selected for review, who were paid with Education Stabilization Funds. As a result, the amount of $736,116.27 is in question. The District did not provide time certification records for 1 of 8 employees selected for review, who was paid with Title I funds, as a result, the amount of $ 91,794, is in question. Recommendation: We recommend the District comply with Title 2, CFR 200.303, and CSAM Procedure 905 which require that employee time certification forms be maintained for employees who charge time to federal programs. Action: Management will ensure that the District does have adequate controls in place and comply with Federal rules and guidelines. Completion Date: Effective immediately. Contact: Zach Klemish, Director of Fiscal Services, Adelanto Elementary School District, (760) 246-8691

View Audit 32260 Questioned Costs: $1

Finding 29826 (2022-002)

Material Weakness 2022

Hibiscus Childrens Center, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Management Response: Hibiscus is using eCR data verifying time value related services based on VOCA allowable cost. In addition, updates were made on time sheet for providers detailing actual percentage of services. Cost reimbursements submitted were reviewed, verified, and approved by VOCA.

View Audit 35599 Questioned Costs: $1

Finding 29807 (2022-005)

Significant Deficiency 2022

Dakota Prairie Community Action Agency, Inc.

ND

Allowable Costs / Cost Principles

2022-005 Review of Journal Entries Contact Person ? Perry Lundon, CEO Planned Corrective Action ? Entity management and the fiscal manager have discussed the process for preparation and review of journal entries and will incorporate a level of review on all journal entries going forward. Completion ...

2022-005 Review of Journal Entries Contact Person ? Perry Lundon, CEO Planned Corrective Action ? Entity management and the fiscal manager have discussed the process for preparation and review of journal entries and will incorporate a level of review on all journal entries going forward. Completion Date ? Fiscal year 2023

View Audit 24479

Finding 29731 (2022-001)

Material Weakness 2022

Olympia School District No. 111

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 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 (CF...

ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Olympia School District No. 111 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?s internal controls were inadequate for ensuring compliance with federal Title I requirements for eligibility and assessment system security. Name, address, and telephone of District contact person: Kate Davis, 111 Bethel Street N.E., Olympia WA, 98506, 360-596-6124 Corrective action the auditee plans to take in response to the finding: Title I, Part A: Ranking and Allocation The Olympia School District will utilize the Title I, Part A guide released by OSPI annually and reference the School Low-Income counts (page 52) to ensure that the District is using the correct low-income codes that should be included based on the form selected in the grant application. The District will have the Executive Director of Teaching and Learning, the Program Manager, and OSPI Title I, Part A Program contact confirm that student data is accurate prior to submitting the 2023-2024 grant. Assessment System Security Prior to the 2022 school year, Assessment Services was part of the Teaching and Learning Department. Moving forward, OSD will move responsibility of Assessment Services back to this department. Part of this transition will include the Executive Director of Teaching and Learning and Assessment Director developing written test security building plans for all standardized tests administered in OSD. Additionally, these same directors will work closely with OSPI?s Assessment Operations Department to ensure compliance with each state assessment?s training and documentation requirements.Anticipated date to complete the corrective action: Ranking and Allocation: The District will implement this corrective action immediately, and it will be reflected in the 2023-2024 Consolidated grant application. Assessment System Security: The District will implement this corrective action immediately, and it will be implemented with adjusted training for staff beginning Fall 2023.

View Audit 30676

Finding 29711 (2022-010)

Material Weakness 2022

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or ind...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. A modified policy will be established to ensure costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. All unallowable costs shall be appropriately segregated from allowable costs in the general ledger in order to assure that unallowable costs are not charged to such awards. Any Indirect costs that either benefit more than one award (overhead costs) or non-award function or that are necessary for the overall operation of The Boulevard of Chicago will be allocated based upon an approved allocation method such as time and tracking or occupancy. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: December 2023

View Audit 31477

Finding 29710 (2022-009)

Material Weakness 2022

The Boulevard of Chicago, Inc.

IL

Allowable Costs / Cost Principles

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All documentation substantiating a change/transaction will reflect the authorizing body approving such and confirmed against The Boulevard of Chicago?s policies. Name(s) of the contact per...

Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. All documentation substantiating a change/transaction will reflect the authorizing body approving such and confirmed against The Boulevard of Chicago?s policies. Name(s) of the contact person(s) responsible for corrective action: Shanan Egger, Chief Financial Officer Planned completion date for corrective action plan: September 2023

View Audit 31477

Finding 29709 (2022-002)

Material Weakness 2022

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles Material Weakness Period of Performance

Finding 2022-002 U.S Department of State ...

Finding 2022-002 U.S Department of State Professional and Cultural Exchange Programs - Citizen Exchanges ? Assistance Listing No. 19.415 Recommendation: We recommend American Institute For Foreign Study Foundation, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to awards in the proper period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review more closely to ensure costs are charged to awards within the period of performance. They note that all costs being charged to awards are grant related regardless of the period and that they consistently do not use all approved grant awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: September 15, 2023 If the U.S. Department of State has questions regarding this plan, please call James Mahoney at 203-399-5143.

View Audit 30715

Finding 29708 (2022-001)

Material Weakness 2022

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles

Finding 2022-001 U.S Department of State ...

Finding 2022-001 U.S Department of State Professional and Cultural Exchange Programs - Citizen Exchanges ? Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure only actual salary is charged to the awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: September 15, 2023

View Audit 30715

Finding 29650 (2022-005)

Material Weakness 2022

Ascension Health Alliance D/b/a Ascension

MO

Allowable Costs / Cost Principles Cash Management Period of Performance

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Awa...

Information of the federal program: Federal Grantor: United States Department of the Treasury Assistance Listing No.: 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Grantor: State of Tennessee Department of Health Ascension Ministry Market: Tennessee Pass-Through Award Number: 34352-93122, 34352-90022, 34352-69822 Pass-Through Award Period: 07/06/2021?Ongoing Pass-Through Grantor: Michigan Health & Hospital Association Ascension Ministry Market: Michigan Pass-Through Award Number: Not applicable Pass-Through Award Period: 12/01/2021?09/30/2023 Pass-Through Grantor: Kansas Department of Health & Environment Ascension Ministry Market: Kansas Pass-Through Award Number: Not applicable Pass-Through Award Period: 09/01/2021?02/28/2022 Views of responsible officials: Ascension will reinforce internal controls over review and approval of time cards and retention of documentation evidencing the approval of expenses. The use of the average labor contract rate was a conservative approach as Ascension?s actual average labor rate was higher than the average $150 per hour expensed to the grant. Ascension will reevaluate the methodology and appropriateness of use of an average contractor labor rate for contract labor reimbursement. Responsible Official: Jennifer Huettl, Accounting Manager, Grants & Research Finance Anticipated completion date: June 30, 2023

View Audit 25088

Finding 29602 (2022-003)

Material Weakness 2022

Lakewood Resource & Referral Center-D/b/a/ Center for Health Education

NJ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

CORRECTIVE ACTION PLAN SEPTEMBER 26, 2023 Health Resources and Services Administration Lakewood Resource and Referral Center, Inc. D/B/A Center for Health Education, Medicine and Dentistry respectfully submits the following corrective action plan for the year ended December 31, 2022. _____________...

CORRECTIVE ACTION PLAN SEPTEMBER 26, 2023 Health Resources and Services Administration Lakewood Resource and Referral Center, Inc. D/B/A Center for Health Education, Medicine and Dentistry respectfully submits the following corrective action plan for the year ended December 31, 2022. ____________________________________________________________________________________ CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT FINDINGS Finding 2022-001 ? Account Analyses MATERIAL WEAKNESS Recommendation We recommend that the Center ensure that all accounting records are analyzed and reconciled on a monthly basis. We also recommend that necessary procedures be enhanced whereby an employee of the Center consistently reviews and follows up on receivables and adjusts the reserves for those receivables appropriately. This will help accurately reflect the cash realizable value of receivables. This will provide the Center with a stronger accounting of patient services receivable with which to better manage cash collections. We also recommend that the Center perform the patient services revenue reconciliation by payor source on a monthly basis. This would help the Center determine whether patient services revenue is being properly recorded by payor source. Action Taken The Center concurs with the recommendation and will ensure that all accounting records are analyzed and reconciled on a monthly basis. The Center will also place an employee in charge of reviewing and following up on receivables and adjusting receivables appropriately as needed. In addition, the Center will also perform the patient services revenue reconciliation by payor source on a monthly basis. The Center is in the process of migrating their current General Ledger to Sage Intacct, a more robust accounting package that will make recording and reconciling on a monthly basis much more seamless. This finding will be corrected by December 31, 2023. Finding 2022-002 ? Allowable Costs MATERIAL WEAKNESS See Item 2022-003 below for recommendation and corrective action taken. FINDINGS ? FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, Grants for Capital Development in Health Centers (Assistance Listing Number 93.526); COVID-19 - Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises (Assistance Listing Number 93.391), Federal Communications Commission, COVID-19 - COVID-19 Telehealth Program (Assistance Listing Number 32.006), U.S. Department of Homeland Security, COVID-19 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) (Assistance Listing Number 97.036) Finding 2022-03 ? Allowable Costs MATERIAL WEAKNESS Recommendation We recommend that the Center implement strong internal purchasing controls policies and procedures. An effective purchasing process can help prevent theft, fraud or irregular spending since it requires documenting all business transactions. Furthermore, we recommend the Center document the general ledger account distributions and funding sources on either the purchase request or invoice. This will ensure that expenditures are being coded and charged to the proper accounts/sources of funding. The Center should revise its chart of accounts to segregate expenses by funding source. In addition, accounting procedures will need to be implemented to separate expenses by funding source at the time of the posting to the general ledger. Once implemented, revenue and expense reports by grant/contract may be generated covering the periods required to be reported to the funding agency. This will improve the Center's accountability for grant/contract funds and ease the preparation of the required expenditure reports. Lastly, we recommend that all contracts and grants have a separate general ledger account for their respective revenues and receivables. This will allow the Center to easily monitor the status of each grant or contract service provided and properly manage its receivables. Action Taken The Center concurs with the recommendations and has already implemented steps to correct moving forward. In early 2023, the Center implemented new purchasing policies and procedures to ensure additional documentation and approval processes. Additionally, the Center purchased a new Accounts Payable software that codes general ledger accounts to each payable/invoice. This will allow for a more accurate reporting process. And finally, the Center is in the process of migrating their current General Ledger to Sage Intacct, a more robust accounting package that will make reporting and tracking of grants, contracts and funding sources much more seamless. This finding will be corrected by December 31, 2023. If the Health Resources and Services Administration has questions regarding this plan, please call Scott Jackson, Chief Financial Officer at (732) 364-2144 x6138. Sincerely yours, Scott Jackson, CFO

View Audit 25205

Finding 29597 (2022-001)

Significant Deficiency 2022

Hunter-Tannersville Central School District

NY

Allowable Costs / Cost Principles HUD Housing Programs

Finding: The District did not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year did not complete monthly or semi-annual time ce1tification forms or personnel activity rep01ts (PAR) for their ...

Finding: The District did not comply with the required standards of Support of Salaries and Wages because employees whose time was charged to federal grants during fiscal year did not complete monthly or semi-annual time ce1tification forms or personnel activity rep01ts (PAR) for their time distribution. Response: Corrective Action Plan (CAP) The district has created a checklist of the requirements for all salaries paid from federal funds that meets the standards outlines in Subsection 8.h. (5) of the 0MB Circular A-87 Patt 225 Appendix B. In doing so the district will obtain signatures on the Personnel activity repo1t (PAR): - Bi-annually for employees who have their salary fully funded by a federal grant. - Monthly for employees who have less than 100% of their salary funded by a federal grant. Implementation Date: April 1st 2023 Person Responsible for the Implementation: School District Business Manager

View Audit 24273

Finding 29512 (2022-002)

None 2022

Prc

CA

Allowable Costs / Cost Principles § 200.430

July 6, 2023 Harshwal & Company, LLP 333 Hegenberger Rd, Suite 328 Oakland, CA 94621 As required by Title 2 As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we h...

July 6, 2023 Harshwal & Company, LLP 333 Hegenberger Rd, Suite 328 Oakland, CA 94621 As required by Title 2 As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), we have provided below our responses and corrective action plans addressing the findings noted in the PRC's Single Audit reporting package for the year ended June 30, 2022. Response and Corrective Action Plan 1. Finding 2022-002 (Prior Year Finding 2021-002) - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, No Time Studies, Proper Time Tracking, Time Allocation and Time Reporting (Significant Deficiency) Response and Corrective Action Plan: 35& DQG %DNHU 3ODFHV ,QF FROOHFWLYHO\ ?35&' FRQFXUV ZLWK WKH ILQGLQJ DQG has implemented the following steps to correct the condition: a. PRC instituted new payroll procedures requiring supervisors to document approval of time submitted by all staff through our electronic payroll system, including a retroactive review and approval of all time submitted since July 2022. b. Staff were trained on the new procedures during June 2022 and the procedures are being incorporated into a new combined PRC and Baker Places, Inc. Financial Policies and Procedures Manual which will be finalized and circulated to all staff in July, 2023. Anticipated completion date: July 2023 Responsible person: Leo Levenson, CFO, PRC and Baker Places, Inc.

View Audit 31514

Finding 29509 (2022-003)

Significant Deficiency 2022

Prentiss County School District

MS

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

Finding 2022-03: Allowed and unallowed costs. District Response: A. Federal budgets will be reviewed on a monthly basis and revised as needed. B. Kim Hamm: Federal Programs Director and Julie Clark: Special Services Director C. July 1, 2023

View Audit 25360 Questioned Costs: $1

Finding 29501 (2022-007)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles § 200.430

* The rate of pay for after school tutoring programs has been added to the Board approved salary schedule. The list of employees that will be compensated for after school tutoring is also Board approved. Time sheets will be documented and approved by the site supervisor/superintendent. The Board ...

* The rate of pay for after school tutoring programs has been added to the Board approved salary schedule. The list of employees that will be compensated for after school tutoring is also Board approved. Time sheets will be documented and approved by the site supervisor/superintendent. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for after school tutoring can be made without Board approval and a signed/approved time sheet. * All contracts must be Board approved and signed by the Superintendent. Human Resources is responsible for maintaining copies of all contracts. The contract template has been reviewed by the board attorney for necessary requirements. The compensation amount must be clearly stated when the contract is board approved. Accounts Payable has been trained/advised that no compensation can be made to an independent contractor without Board approval and signed contract with specified rate of pay and documentation of services rendered. * All current supplements have been added to the Board approved salary schedule. The FY24 Salary Schedule was approved at the September 12, 2023 meeting. The list of personnel receiving supplements must be Board approved. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. * All independent contractor contracts must be board approved and signed by the Superintendent. Human Resources is responsible for maintaining copies of all contracts. The contract template has been reviewed by the board attorney for necessary requirements. The compensation amount must be clearly stated when the contract is board approved. Accounts Payable has been trained/advised that no compensation can be made to an independent contractor without Board approval and signed contract with specified rate of pay and documentation of services rendered. * Documentation must be provided that students were identified as homeless students or eligible to received benefits under the Homeless Children and Youth grant before any payments can be made. Accounts Payable has been advised/trained that this documentation must be on file and confirmed before any payment is made. The Federal Programs Director is currently serving as the Homeless Liaison Coordinator and is responsible for this documentation.

View Audit 25358 Questioned Costs: $1

Finding 29500 (2022-008)

Material Weakness 2022

Monroe County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meet...

All compensation and supplement rates are included in the Board approved salary schedule. The list of personnel receiving supplements must be Board approved. This applies to all programs regardless of the funding source. The Board action is shared with the payroll department after each board meeting to ensure compensation is correct. The payroll department has been trained/advised that no compensation for supplements can be made without Board approval and a signed/approved time sheet documenting that the required work/duties has been performed. The Monroe County Board of Education is not currently participating in or receiving funds from the Twenty-First Century Community Learning Centers Program. The Alabama State Department investigation into the actions discovered in this program is ongoing. The Board will comply with any future findings and recommendations at the conclusion of this investigation.

View Audit 25358 Questioned Costs: $1

Corrective Action Plans

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