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Finding Number: 2022-001 Management?s Corrective Action Plan: Management will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system. Responsible Official: Kari McMichael, Vice President - Controller Estimated Completion Date: P...
Finding Number: 2022-001 Management?s Corrective Action Plan: Management will review procedures regarding receipt accruals for purchase orders to ensure only amounts received are receipted into the system. Responsible Official: Kari McMichael, Vice President - Controller Estimated Completion Date: Procedures will be reviewed and processes corrected by February 28, 2023.
View Audit 18927 Questioned Costs: $1
FINDING 2022-003 Subject: Special Education Cluster - Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). The School Corporation did not have adequate internal controls in place to e...
FINDING 2022-003 Subject: Special Education Cluster - Earmarking Audit Finding: Significant Deficiency Condition: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). The School Corporation did not have adequate internal controls in place to ensure that the Cooperative complied with the earmarking requirements. Context: The School Corporation is a member of the Northeast Indiana Special Education Cooperative (Cooperative). During fiscal year 2021-2022, the Cooperative operated the special education programs and spent the federal money on behalf of all its members. As the grant agreements were between the Indiana Department of Education (IDOE) and each member school, the School Corporation was responsible for ensuring and providing oversight of the Cooperative. However, there was inadequate oversight performed by the School Corporation in order to ensure compliance with the Matching, Level of Effort, Earmarking compliance requirement. The School Corporation did not have internal controls in place to ensure that the Cooperative complied with the earmarking requirements. The Cooperative did not have adequate procedures in place to ensure that the required level of expenditures for non-public students with disabilities was met for each member school. The Cooperative did not have effective internal controls to ensure non-public school expenditures were appropriately identified and reported. The Non-Public Proportionate Share expenditures for 19611-042-PN01 and 20611-042-PN01 grant awards could not be verified for the individual schools to verify the minimum amount per the grant awards was expended and properly reported to IDOE as required. The School Corporation?s minimum earmarking requirements for the 19611-042-PN01 and 20611-042-PN01 grant awards were $1,095 and $1,791, respectively. The lack of internal controls and noncompliance were isolated to the 19611-042-PN01 and 20611-042-PN01 grant awards. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Hamilton Community Schools will work with the Northeast Indiana Special Education Cooperative to ensure proper oversight and internal controls are maintained of awarded monies. Responsible Party and Timeline for Completion: Brittany Taylor, Business Manager Completion Date: 6/30/2023
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Famili...
2022-003 Compliance and Internal Controls over Allowable Costs and Earmarking (Significant Deficiency) Assistance Listing Number 64.033 VA Supportive Services for Veteran Families, A Supportive Services for Veteran Families ? Shallow Subsidy, and COVID ? 19 VA Supportive Services for Veteran Families 2020-2021 and 2021-2022 Funding U.S. Department of Veteran Affairs Recommendation: The Agency should establish and follow an allowable indirect allocation policy based on identifiable measures. The indirect costs charged to the grant can be substantiated by actual costs incurred. Corrective Action: Management will ensure the indirect allocation policy is correct, and actual and allowable costs will substantiate the indirect charge to grants. Responsible Party: Controller and Chief Operating Officer Date Expected to be Corrected: Immediately
View Audit 23531 Questioned Costs: $1
Finding 21197 (2022-002)
Significant Deficiency 2022
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough ag...
Finding 2022-002 Federal Agency Name: Department of Agriculture Passed through State of South Dakota Department of Education Program Name: Emergency Food Assistance Program (TEFAP) CFDA# 10.568,10.569 Finding Summary: Emergency Food Assistance Program (TEFAP) pounds distributed to passthrough agencies didn't agree to underlying inventory reports. This resulted in monthly draw requests to be misstated. Responsible Individuals: Christy Carr, Chief Financial Officer Corrective Action Plan: Internal controls have been revised to include additional cross referencing of distributions reporting. As well as additional training for employees involved in the process and updated standard operating procedures.
Finding 21196 (2022-002)
Significant Deficiency 2022
Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requ...
Finding 2022-002: Education Stabilization Fund, COVID-19 ? Higher Education Emergency Relief Fund Institutional Portion ? Earmarking Name of Contact Person: Richard Rosen, Vice President for Financial and Institutional Services Corrective Action Plan: The Academy will review the earmarking requirements, document the Academy?s reasoning for allocation of the funds, and follow-up with the U.S. Department of Education to ensure that the Academy is complying with the applicable provisions of the award. Planned Completion Date: September 2023
Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to...
Corrective Action Plan Finding: 2022-004 Contact Person: Stacey Elmes, DSS Director Proposed Completion Date: Immediately and ongoing Training was provided to the Adult Medicaid unit on December 15, 2022 regarding exparte reviews for SSI recipients. Income Maintenance case workers were instructed to go back in the case after a task is closed and make sure that the benefit history is pending closure and not on hold. The case workers complete a form on each exparte review and turn it into the supervisor at the end of the month to ensure reviews are complete.
View Audit 23195 Questioned Costs: $1
Compliance Finding: See Finding 2022-004 Recommendation: We recommend the Corporation fill out Form 3560-12 each time distributions are to be made from the reserve funds and validate the forms to match the invoices that were ...
Compliance Finding: See Finding 2022-004 Recommendation: We recommend the Corporation fill out Form 3560-12 each time distributions are to be made from the reserve funds and validate the forms to match the invoices that were paid. We also recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement.
Finding 21148 (2022-003)
Significant Deficiency 2022
Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-7...
Finding ref number: 2022-003 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal subrecipient monitoring requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has taken steps to improve contracting oversight procedures for 2023 so that contracts with subrecipients will contain the required elements. Anticipated date to complete the corrective action: September 1, 2023
Finding 21142 (2022-001)
Material Weakness 2022
Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402...
Finding ref number: 2022-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting and ERA Funds Reallocation requirements. Name, address, and telephone of Pierce County?s contact person: Thomas Taylor 950 Fawcett Ave., Suite 100 Tacoma, WA 98402 253-798-7577 Corrective action the auditee plans to take in response to the finding: Pierce County has streamlined reporting procedures for 2023 so that documentation, related date, and reconciliations are retained in a dedicated file. As a result, County staff will be able to more readily provide information as requested and reporting accuracy will be improved. Anticipated date to complete the corrective action: September 1, 2023
Finding Number: 2022-002 ? Significant Deficiency ? Internal Control Over Payroll The Alliance hired an organization that specialized in helping non-profits with accounting services. This organization has reviewed the payroll process and made suggestions for improvements. These suggestions have be...
Finding Number: 2022-002 ? Significant Deficiency ? Internal Control Over Payroll The Alliance hired an organization that specialized in helping non-profits with accounting services. This organization has reviewed the payroll process and made suggestions for improvements. These suggestions have been implemented and will continue to be refined to ensure that allocations are made correctly based on time and effort. Additionally, formal reviews of time and effort will be made prior to posting expenses to the ledger. Person(s) Responsible: Ruth Allen-Kermish Timing for Implementation: Complete
(#2022-003) Allowable Costs ? Documentation to support the estimates for lost revenue was not provided to management timely for review and approval. Corrective Action Plan BOCES will ensure that clear and appropriate supporting documentation is in line with grant terms and is provided by the dep...
(#2022-003) Allowable Costs ? Documentation to support the estimates for lost revenue was not provided to management timely for review and approval. Corrective Action Plan BOCES will ensure that clear and appropriate supporting documentation is in line with grant terms and is provided by the department and reviewed with the Finance Office prior to any submission for grant disbursement. Responsible Party Ms. Amy Windus, Executive Director of Finance Anticipated Completion Date June 30, 2023
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CF...
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-004: Allowability Regarding Allowability?The process we have put in place includes the following: ? All invoices and fund receipts will be reviewed by the Director of Operations and/or CFO for authenticity and accuracy. ? All approved fund receipts and invoices will be coded by the CFO. ? All coded invoices will be forwarded to our CPA firm. ? Our CPA firm will: o Scan all invoices and create a file for which the Director of Operations, CFO, and Executive Director will also have access. o Input all invoices into our Accounting Software ? CFO will review all Receipts and Expenses monthly with Executive Director Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-003: Schedule of Expenditures of Federal Awards Regarding Schedule of Expenditures of Federal Awards?we have a system in place to timely and accurately track and record all expense submis...
Corrective Action Plan Contact Person: Randy Cates rcates@yesomaha.org 402.345-6704 FINDING 2022-003: Schedule of Expenditures of Federal Awards Regarding Schedule of Expenditures of Federal Awards?we have a system in place to timely and accurately track and record all expense submissions and related fund receipts. Our Director of Development will forward all grant related information to our Grant?s Manager, Director of Operations, CFO, and our CPA Firm. Process steps include: ? All parties mentioned above will meet to review the Grant. ? The Grant Manager will provide oversite of the grant and will: o Create a document that details the type of expenses (and % thereof) that are grant eligible. This document is shared with all parties mentioned above. o Review with Director of Operations and CFO all invoicing and payroll information relating to illegibility. o CFO will code all eligible expenses and share that information with CPA firm for tracking purposes. o CPA firm will compile expense submission reports per the grant schedule. o Grant Manager will review, approve, and submit grant reports to the granting agency. o Fund receipts will be processed by Development Team and the information will be shared with all parties mentioned above. o Development Team will deposit funds received. o CPA firm will track and record all fund receipts. o Grant?s Manager will maintain a file with all relevant information for each grant. Reasonable completion date: Process is place as of July 7, 2023 Responsible Party: Randy Cates, CFO
Ocosta School District No. 172 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 Pr...
Ocosta School District No. 172 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: Carrie Forest 2580 Montesano Street S. Westport, WA 98595 360-268-9125 Corrective action the auditee plans to take in response to the finding: Ocosta School District did not complete the required documentation to ensure prevailing wage was paid. We did not collect weekly certified payroll reports. Moving forward, before any project begins staff will be reminded of all federal requirements. Ocosta School District will train staff on federal program requirements. Staff will be instructed what the expectations are for the contractors. They will be directed to have the appropriate time sheets available to give to the contractor, explain that weekly payroll reports will be completed and certified. Anticipated date to complete the corrective action: Ongoing
FINDING 2022-002 (Medicaid Cluster ? Activities Allowed or Unallowed) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Federal Cost report beginning 202...
FINDING 2022-002 (Medicaid Cluster ? Activities Allowed or Unallowed) Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number 317-418-7855 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Federal Cost report beginning 2022 will be done by a new firm. The firm is Blue & Co. They are a wellestablished CPA. The information that is supplied to the CPA firm will be maintained by Wayne Township and will be put the finished cost report. This is for the financial and other metrics that are needed for the report. The cost report will be reviewed for accuracy by the Township Office. Since the audit is just completed for 2019, this comment be repeated until we receive the funds for 2023 which will probably occur in 2026. Anticipated Completion Date: 9/30/23
FINDING 2022-003 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will ensure that internal controls that are currently in place will be modi...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Chad Shireman Contact Phone Number: 812-738-8241 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The county will ensure that internal controls that are currently in place will be modified in order to be effective in preventing, detecting and correcting errors. This will include making sure the county auditor and designated county commissioner are aware of all reporting deadlines and reporting periods covered. Once the county auditor enters expenditure and obligation information, the designated county commissioner will review the data and submit the necessary report(s). Anticipated Completion Date: This will be completed by September 30, 2023, allowing the county auditor to update the designated county commissioner in the Department of the Treasury?s system and inform him of all upcoming report deadlines. This will ensure the effectiveness of existing internal controls.
Finding 2022-006 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through ...
Finding 2022-006 Identification of the Federal Program: Federal Agency: U.S. Department of Health and Human Services, United States Department of Defense Assistance Listing: Various ? Research & Development (R&D) Cluster Pass-Through Grantor: Various Pass-Through Award Number: Various Pass-Through Award Period: 1/1/2022-12/31/2022 Summary of the finding: Management did not retain evidence to support their review over the patient data submitted to Sponsor for the per diem billings from February 1, 2022 to December 31, 2022 was complete and accurate. Corrective action plan: The current attestation memo control will be replaced as follows: There are two categories of study activity that required review and approval by the appropriate individual (i.e., Principal Investigator, Clinical Research Manager (CRM) or a delegate): (1) at the time of enrollment to assure that the study participant met sponsor-defined eligibility requirements and (2) subsequent study activities that may include but are not limited to a study visit, data collection, follow-up phone call, questionnaire completion, laboratory testing, biospecimen collection, or some combination of these. Verification of eligibility at the time of enrollment will continue to be reviewed and approved by the study PI, CRM, or appropriate delegate per sponsor requirements. Documentation is maintained in study-specific binders, per FDA audit standards and internationally-accepted Good Clinical Practice principles to assure that only patients meeting the sponsor?s defined eligibility criteria are enrolled into the study. Review of study activities subsequent to the study participant enrollment will be conducted monthly by the CRM or their delegate. Sponsored Programs Administration (SPA) will prepare and send each CRM a Transaction Report downloaded from the institutional clinical trial management system for each federally funded study, at least quarterly, that includes a listing of study visits associated with enrolled study participants that occurred within the defined period of time. The CRM/delegate will review the report detail provided and, upon approval, sign, and date the report. To assure that the information in the report is consistent with what was submitted to third parties which generates reimbursement, the CRM/delegate will conduct an audit of a sample of patients from a random selection of studies included in the Transaction Report. Each sample will be verified against documentation maintained in the study binder. Audit results affirming document review will be recorded in an audit tracking log which will be retained with the study activity report in their Clinical Trial Office (CTO) file as evidence of their review of study activity for federally funded fixed fee/per patient studies. For those federally funded fixed fee/per patient studies that do not utilize the standard institutional clinical trial management system, a similar study activity report downloaded from the clinical trial management system utilized for the study will be used for review, signed and dated upon approval and kept in the CTO files as evidence of review. Individuals responsible for corrective action: Giacomo DeChellis, Sr. Director, Research Operations, Corewell Health East Timing of corrective action: September 1, 2023 and going forward.
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accoun...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, procurement, and restricted purpose requirements. Name, address, and telephone of District contact person: Karen Walters, Director of Accounting 235 Sunset Avenue Wenatchee WA, 98801 (509) 663-8161 Corrective action the auditee plans to take in response to the finding: This audit finding relates to unique rules associated with one-time, pandemic-necessitated funding. Additionally, the district fully expended all ECF funding during the 2021-2022 school year. Although we disagree with this finding, it is extremely unlikely the district will have to navigate these compliance expectations again. Regardless, the district will review its federal funding processes and procedures. The district will also review its procurement process to ensure contracts comply with state law. Anticipated date to complete the corrective action: December 31, 2023
View Audit 19488 Questioned Costs: $1
2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $2...
2022-002 Condition: Supporting documentation was missing for 1 out of 37 disbursements selected for allowable costs testing during the audit. Without adequate transportation logs, we were unable to determine if the reimbursed trips occurred. However, the projection of the error was less than the $25,000 reportable limit of questioned costs. Cause: The Organization?s controls did not provide for supporting documentation to be adequately retained. Recommendation: We recommend that internal control procedures on recordkeeping and filing should be clearly stated as part of the Organization policy. Management Response: We concur with the finding. The Organization?s internal control procedures have been inconsistent due to changes in the processing of DHS invoices, necessitating adjustments to the Organization?s records and filings after the fact because of errors and omissions relative to the use of the DHS software mandated (by DHS). This has resulted in numerous discrepancies between DHS and the Organization?s subcontractor documentation. On occasion, the discrepancy between the DHS software and the Organization?s internal control documents could not be reconciled. These reconciliations occurred after the DHS invoice was closed; consequently, the discrepancies could not be corrected. Corrective Action: The Organization will immediately implement an Organizational Policy that will require the reconciliation of the Organization?s internal documents based on subcontractor documentation and invoices prior to the closure of the DHS invoice to ensure both reconcile exactly. All discrepancies will be documented, and attempts will be made to resolve them completely. To ensure compliance with this Corrective Action, the Organization will immediately begin a search for an experienced consultant/consulting firm/qualified part-time staff person to manage the day-to-day bookkeeping requirements for the Organization to ensure that adjustments are made in a timely way and account balances are reviewed for completeness and accuracy. The day-to-day financial control processes will be implemented and followed by the consultant/consulting firm/part-time staff. The Organization will advertise for qualified consulting agencies/consultants/part-time staff and will select the best-qualified respondents to assist the Organization. Name of Responsible Person: Barbara Hurst
Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagre...
Prepared by: Brad Schneider, County Judge Executive Date Prepared: 12/5/2022 Person Responsible for Corrective Action Plan: Judge Executive and Staff Anticipated Completion Date: In process, once the October 6, 2022 guidance was provided by the State Auditor's office. Official's Response: We disagree with the audit assessment that the county did not have an "effective internal control system" for compliance with Coronavirus State and Local Fiscal Recovery Fund Requirements. Faced with the unique situation surrounding these funds, the lack of any formal guidance from the State Auditor's Office on expending the funds before they arrived, and the often confusing and contradictory guidance provided by various state organizations and consultants, we believe Henderson County attempted to correctly and conscientiously handle these monies with the best information we had at the time. We found it interesting that shortly after the initial word from our auditors that we did not administer the funds properly, the State Auditor's Office then issued guidelines for counties. In our exit interview we were told the negative finding language covering our use of these funds would likely appear as findings in the audits of dozens of other counties who also made unwitting mistakes. We believe the after-the-fact guidelines and nearly universal adverse findings for counties indicate that it wasn't local officials who failed to do the proper thing but were, in fact, evidence the State Auditor's Office that failed to do its job. Simply put, if we'd been told in advance by state auditors specifically how they wanted these federal funds accounted for, we'd have done that. Minus that information, were left to figure it all out on our own as best we could. We respectfully believe our efforts should not be described as failures or non-compliance.
Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-000...
Finding 2022-003 Allowable Costs, Allowable Activities, and Matching ? Significant Deficiency in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance CFDA # 16.575, 2022-COMBO-00022, 2022-COMBO-00011 Finding Summary: Audit testing over expenditures noted the following items: -Three instances were noted where hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs, allowable activities, and matching. -One instance was noted where the hours used to allocate payroll to the grant differed from the actual hours worked and paid resulting in deficiencies in allowable costs and allowable activities. -One instance was noted where a non-payroll expenditure where costs charged to the grant that were paid within the service period but related to services outside of the service period resulting in deficiencies in allowable costs, allowable activities and matching. Responsible Persons: Shannon Clark, Chief Financial Officer; Lynn Peterson, Controller; Amy Carter, Program Director; Janice Lee, Finance Administrator Corrective Action Plan: This has been an ongoing issue and we are revising how our draws are prepared and reviewed. We plan to have one person familiar with the process prepare all the draws then a detailed review by the Controller before the draw will be submitted. Anticipated Completion Date: June 30, 2023
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have...
CORRECTIVE ACTION PLAN FISCAL YEAR OF FINDING: June 30, 2022 AUDITOR FINDING: 2022-001 Finding: Reporting and Activities Allowed or Unallowed, Allowable Costs/Cost Principles CFDA No. 93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution The Organization did not have adequate internal controls in place to identify revenues reported did not agree to the underlying accounting records. The lost revenue reported in the Period 3 submission did not agree to accounting records. CLIENT PLANNED ACTION: The staff accountant will prepare the reporting information; the Controller will assist the staff accountant in reviewing the reporting guidelines as well as assist with populating the reports relative to accuracy and completion. The CFO will review the reports and data sources to ensure that the data aligns accurately to the reporting guidelines. CLIENT RESPONSIBLE PARTY: Loretta Buckman, CFO COMPLETION DATE: February 17, 2023
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organiza...
Views of Responsible Officials and Planned Corrective Actions ? Management acknowledges errors were made by contracted vendor for a subsidiary provider reporting submission. Management?s corrective action plan includes establishing appropriate review and approval process whereby the parent organization is reviewing reporting submission of subsidiary organizations including those prepared by third-party vendors. In addition, future reporting submissions will be prepared with oversight by the parent organization to ensure corrections are made retroactive to the covered period of this audit.
View Audit 23696 Questioned Costs: $1
Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summa...
Finding 2022-002 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 2 TIN #953154530 Federal Financial Assistance Listing #: #93.498 Finding Summary: The District?s lost revenue calculation claimed under the Provider Relief Fund program and the HHS reported submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melanie Van Winkle, CFO Corrective Action Plan: A policy was developed on October 14, 2022, outlining the controls to be followed for filing reports with Federal Agencies. This policy reflects the procedures needed for proper internal controls to provide assurance that the District is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. All reporting after the creation of the policy has followed the policy. Unfortunately, this finding and policy were after the Provider Relief Fund reporting #2 was submitted. Anticipated Completion Date: Completed October 14, 2022 2
Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in i...
Name of Contact Person: Anna Bumgarner, Finance Director Corrective Action/Management Response: The County interpretation of the interim rule for premium pay was incorrect. The interpretation was not realized until the auditor?s preliminary work was completed for the FY22 audit. When this error in interpretation was pointed out to the County the former Finance Director provided the needed response on the ARPA quarterly report. The response on the quarterly report has corrected the item and no additional action is needed. Proposed Completion Date: April 2022
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