Corrective Action Plans

Finding 43163 (2022-002)

Material Weakness 2022

SD

Questioned Costs Allowable Costs / Cost Principles Reporting

The Organization has communicated with OHS officials to confirm expectations regarding prepaid contracts. The Organization will follow the guidance of OHS and will record prepaid contracts according to GAAP rules. The Organization will receive and implement guidance from OHS to correct the draw an...

The Organization has communicated with OHS officials to confirm expectations regarding prepaid contracts. The Organization will follow the guidance of OHS and will record prepaid contracts according to GAAP rules. The Organization will receive and implement guidance from OHS to correct the draw and use of funds related to the current situation. Going forward, per the HHS Grants Policy Statement, the Organization will confirm with OHS if an exception related to handling a specific prepaid service contract is appropriate and allowed.

View Audit 44468 Questioned Costs: $1

Finding 43140 (2022-002)

Significant Deficiency 2022

Pinnacles Prep Charter School

WA

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

Pinnacles agrees that an expense was double claimed. The only mitigating factor was that the e-rate funding decision took over a year to be received. The corrective action below has already been implemented. Moving forward, the contracted accounting firm will mark all items submitted for reimbursem...

Pinnacles agrees that an expense was double claimed. The only mitigating factor was that the e-rate funding decision took over a year to be received. The corrective action below has already been implemented. Moving forward, the contracted accounting firm will mark all items submitted for reimbursement with the appropriate class code in the accounting system. This will prevent double claiming as the accounting system will already demarcate which expenses were submitted for reimbursement. This finding was also already communicated to the CSP grantor and an eligible expense was submitted and accepted to replace the double claimed expense.

View Audit 39552

Finding 43138 (2022-003)

Significant Deficiency 2022

Pinnacles Prep Charter School

WA

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

Pinnacles agrees that appropriate time and effort reports were not kept. The reports were created but never signed. Moving forward, the School will implement procedures to ensure that these reports are signed in a timely manner.

View Audit 39552

Finding 43094 (2022-003)

Material Weakness 2022

Sisseton-Wahpeton College

SD

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Finding 2022-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Through testing of operational expenditures of the College, it was determined; o Payroll expen...

Finding 2022-003 Activities Allowed or Unallowed, Allowable Costs/Cost Principles and Period of Performance Material Weakness in Internal Control over Compliance and Material Noncompliance Finding Summary: Through testing of operational expenditures of the College, it was determined; o Payroll expenditures charged to the award were not for costs newly associated with the coronavirus, a requirement communicated within the supplemental guidance in the Higher Education Emergency Relief Fund III Frequently Asked Questions published May 11, 2021 and updated May 24, 2021. Through testing of disbursements to students, it was determined; o No support could not be provided to substantiate a secondary level of review was completed prior to disbursement of funds. o 26 instances identified in which the College directly controlled how student?s use their emergency financial aid grant. o 8 instances identified in which college discharged outstanding balance on student account for costs incurred prior to March 13, 2020. o 2 instances identified in which the College charged coronavirus vaccine incentive payments under the student portion of HEERF award. Responsible Individuals: Dr. Lane Azure, President Corrective Action Plan: o In response to the payroll finding, this was funded through MSI (no Student or Institutional funds were used for payroll). SWC president attended weekly meetings with American Indian Higher Education Consortium (AIHEC) who assisted and advocated for these HEERF monies for all Tribal Colleges and Universities (TCU). Handouts (attached) of slides were given to each institution and Payroll was an allowable cost with the exception of the President. The college president believed in order to allow the college to stay open and not lose students and staff, subsidies had to be included in payroll. There were no predictions on how long this world-wide pandemic was going to last or how much funds the government was going to give to IHE. SWC is a small tribal college where hiring and maintaining qualified personnel has been difficult long before the pandemic and now even more so. SWC could not afford to hire new staff even if it was feasible to find someone to fill new positions. Therefore, SWC used HEERF to make payroll on many employees whose job duties changed so they could assist the college in staying open and transition to a completely different method of delivering education to SWC students. SWC president was told by the Department of Education and AIHEC that these funds had to be exhausted in a limited amount of time. In addition, there was a limited number of items that the funds could be spent on, but it was changing every day to be more liberal. In March 2020, SWC had to begin offering courses via distance delivery which was a completely new method for this college. In summer 2020, the college did not offer classes and in fall 2020 SWC had to begin offering a hybrid method of delivery. Every single employee of this college had to do their day to day duties differently in order to support the new delivery method for education ranging from contact tracing, hyflex delivery, social distancing, hygiene, masking up, staff meetings, parking, teaching, and etc. The range of employees went from admissions, student services, academic staff, faculty, and the business office. All employees were coming in at different shifts, and/or working remotely, while social distancing. o The College will ensure documented secondary level of review and approval is retained. o For grant payments funded by institutional portion, Grant payments were applied to student accounts and if no outstanding balance, a check was given to the student. For grants funded by MSI, a formula was used to distribute $125 per credit and an allowance for books and fees. The COARS was a financial aid grant to the student who applied for the relief. o Any debt relief provided for students was for those students who could not attend the current academic year because of a prior balance. In order to attend college during the pandemic, MSI funds were used to discharge the student?s balance at the discretion of the student. o The checks for these instances were given directly to the student to defray costs of going to get the vaccine, for transportation, for cost of the office visit, or whatever it may have been they needed in order to get the vaccine. It was emergency aid to the student. Anticipated Completion Date: July 1, 2022

View Audit 48700 Questioned Costs: $1

Finding 43091 (2022-004)

Material Weakness 2022

Sunny Glen Children's Home, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Equipment & Real Property Management

Views of Responsible Officials and Planned Corrective Action: The Home disagrees with the disallowance and maintains that the ACF made legal and factual errors in taking the disallowance and that expenses incurred were necessary, reasonable, allocable and allowable. The Home is working with a consul...

Views of Responsible Officials and Planned Corrective Action: The Home disagrees with the disallowance and maintains that the ACF made legal and factual errors in taking the disallowance and that expenses incurred were necessary, reasonable, allocable and allowable. The Home is working with a consultant to establish standard operating procedures and workflows relating to the accounting function.

View Audit 45290 Questioned Costs: $1

Finding 43075 (2022-002)

Material Weakness 2022

First Step House, Inc.

UT

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not d...

2022-001 Finding Summary: The Organization?s accounts relating to the Provider Relief Fund were materially overstated, resulting in a material adjustment to the financial statements. The Organization?s system of internal control over the preparation of the consolidated financial statements did not detect the error. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23 Finding 2022-002 Federal Agency Name: Program Name: CFDA # Finding Summary: The total lost revenues included on the report submitted to the Health Resources and Services Administration (HRSA) for Period 2 (Period 2 Report) utilizing Option 3, as defined by HRSA, contained errors. Responsible Individuals: Austin Davis, Associate Director and Heidi Spence, Finance Director Corrective Action Plan: We have established a policy to conduct a thorough review of significant, non-routine transactions, including utilizing external experts where needed. Anticipated Completion Date: 8/24/23

View Audit 44183 Questioned Costs: $1

Finding 43072 (2022-005)

Material Weakness 2022

Lawrence County Fiscal Court

KY

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position a...

County Judge/Executive?s Response: See answer to 2022-002. County Judge/Executive?s Response: The Fiscal Court hired the County Judge's brother as road foreman because he was the only person who met the requirements for the position and would accept the job, other people were offered the job before the brother, in addition the brother also served in the same position under a previous administration and left on good terms. At the time of the Fiscal Court acceptance of bids from the vendor, the son-in-law of the Judge Executive was not listed as an officer of the entity. The County Judge does not vote on fiscal court matter other than as a tie breaker. All votes cast by the Judge executive are either for tie breaking purposes or purely symbolic to show unity on the Court. All future hiring's and/or vendor purchases that require Ethics Commission approval will be submitted to the Ethics Committee in advance and will be in compliance with all state and federal statutes and guidelines.

View Audit 44179 Questioned Costs: $1

Finding 43070 (2022-003)

Significant Deficiency 2022

Lawrence County Fiscal Court

KY

Allowable Costs / Cost Principles Reporting § 200.302 § 200.303 § 200.328 § 200.329 § 200.502

County Judge/Executive?s Response: The fiscal court would like to point out that ARPA funds were properly distributed. During this time there was little guidance on how to manage the reporting. All reporting has been corrected.

View Audit 44179

Finding 43040 (2022-001)

Material Weakness 2022

Loon Lake School District No. 183/43j

WA

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

When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Inte...

When or if the District enters into another project funded with federal dollars, the District will create a spreadsheet to track the submittals of weekly certified payrolls. This tracking document will include the following data: Project Description/Subcontractor Vendor/Date SAM verified/Date Intent Filed and Project Number/Date Affidavit Filed/Position & Dates/Verified Prevailing Wage (State or Federal, whichever is higher). Federal purchasing requirements will be shared with all staff tasked to manage the project.

View Audit 44224

Finding 43013 (2022-001)

Significant Deficiency 2022

Council of Western State Foresters

CO

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Management Response and Planned Corrective Action We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures. Views of Responsible Officials and Corrective Actions The managem...

Management Response and Planned Corrective Action We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures. Views of Responsible Officials and Corrective Actions The management team of the Council of Western State Foresters believe in the values of transparency, justification, and documentation for the transactions made while conducting organizational duties, whether funded by federal sources or otherwise. As a small organization with limited staff, suggested reasonable improvements to processes are always welcome. It is in this spirit that the below corrective actions to address the findings and questioned costs noted on the 2022 Single Audit. Corrective Action Plan: 1. The organization?s credit card and the credit card held in the name of the Executive Director are currently one and the same. All credit card transactions are reviewed no less than monthly, and any staff usage of the credit card requires and secures pre-approval. Going forward, the CWSF Credit Card Usage Policy will be adjusted to provide clarity regarding credit card usage by staff and reflect the review process. With any staff usage of the credit card, documentation will be made of pre-approval along with receipt documentation of the purchase. Purchases made by staff will be documented as authorized by the Executive Director. 2. While approvals for these expenditures did occur per both the credit card usage and travel policies, the documentation was not attached with the corresponding receipt. In future, written emails or other approval documenting necessary authorization will be included with the corresponding receipts in the organizational and financial records. 3. Following the discovery of 1 income I-9 in staff personnel files during the course of the audit, a thorough review of all personnel files has already been undertaken to ensure that no other files are missing critical documentation, including I-9s and corresponding proof of identification. Moving forward, all personnel documentation for current and future staff will be maintained in hard copy as well as in electronic form and will be maintained in accordance with legal requirements for document retention.

View Audit 39962 Questioned Costs: $1

Finding 43001 (2022-004)

Significant Deficiency 2022

Scotland County of North Carolina

NC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Finding: 2022-004 Name of contact person: Beth Hobbs, Finance Director Corrective action: The County followed the IRS guidance in the Final Rule document pertaining to the eligible uses and allowable costs of the ARPA funds. The County also had language in sub-r...

Finding: 2022-004 Name of contact person: Beth Hobbs, Finance Director Corrective action: The County followed the IRS guidance in the Final Rule document pertaining to the eligible uses and allowable costs of the ARPA funds. The County also had language in sub-recipient agreements regarding Title VI for Civil Rights Act. The County did not formally adopt policies for the items mentioned above. For future expenditures the County will adopt said policies to be in compliance. Proposed completion date: Immediately

View Audit 39106

Finding 42950 (2022-003)

Material Weakness 2022

Progress House Inc.

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of responsible officials and corrective action: See SEFA Preparation; in addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure the proper al...

Views of responsible officials and corrective action: See SEFA Preparation; in addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure the proper allocation of funds provided. Responsible Individual: Office Manager Implementation Date: May 2023

View Audit 38169

Finding 42949 (2022-004)

Material Weakness 2022

Progress House Inc.

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings ? quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data match payroll data. ADP identifies...

Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings ? quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data match payroll data. ADP identifies and corrects reconciliation mistakes throughout the year to help save time and ensure an easier year-end tax audit. expense and accounts payable payroll policy Progress House Inc. contracts with an external company for payroll services. payroll preparation and approval Protocol Payroll Records-Employees are paid on a bi-monthly basis. The payroll company is responsible for preparing payroll checks and maintaining the records in a payroll journal. deductions Progress House Inc. is responsible for providing the external payroll company with accurate employee information, and providing changes or corrections as needed. The external payroll company is responsible for ensuring deductions including the appropriate social security taxes (FICA), federal income taxes, state income taxes and state disability insurance. Responsible Individual: Executive Director and Executive Assistant Implementation Date: July 2022

View Audit 38169 Questioned Costs: $1

Finding 42948 (2022-005)

Significant Deficiency 2022

Progress House Inc.

CA

Reporting Allowable Costs / Cost Principles

Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of feder...

Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of federal awards received as a subrecipient, including the name of the passthrough entity and the identifying number assigned by the pass-through entity. All federal expenditures will be categorized per our contract statement on allowable cost expenses. Responsible Individual: Office Manager Implementation Date: May 2023

View Audit 38169

Finding 42922 (2022-001)

None 2022

Case Western Reserve University

OH

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.208 § 200.305

Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Scienc...

Management?s View and Corrective Action Plan Finding 2022-001 ? Cash Management Cluster: Research and Development Cluster Grantor: National Cancer Institute and National Science Foundation Assistance Listing #: 93.397, Cancer Centers Support Grants and 47.049, Mathematical and Physical Sciences Title: Case GI SPORE, Case Comprehensive Cancer Support Grant, MRI: Acquisition of an SEM instrumented to conduct in-operando observations of materials performance under external stimuli Award Year and Number: 08/21/21-07/31/22 (CA150964), 04/01/21-03/31/22 (CA043703), 08/01/20-07/31/23 (DMR-2018167) The University believes it is in compliance and currently follows regulations pertinent to cash management in 2 CFR Part 200.305(b) (Uniform Guidance) which requires "payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity." As such, organizations are to minimize the time difference between vendor payment and requesting reimbursement from the sponsoring agencies. We acknowledge that there are discrepancies in the interpretation of the Office of Management and Budget (0MB) cash management compliance requirements and the Uniform Guidance Part 200.305(b). In October 2017, the Council on Governmental Relations (COGR) sent a letter to the Office of Federal Financial Management (OFFM) expressing concerns that the cash management requirement language in the 2017 Compliance Supplement was not aligned with the requirements for cash management included in the Uniform Guidance Part 200.305(b). COGR's stance is for the Compliance Supplement to be updated to correspond with the cash management requirements as written in the Uniform Guidance Part 200.305(b). In August 2021, COGR sent a follow-up letter to OFFM regarding the 2021 Compliance Supplement emphasizing the inconsistency has yet to be addressed or resolved and most recently followed-up again in June 2022. In September 2022, The Office of Research Administration (ORA) sent a letter in support of COGR's June 2022 Comment Letter and followed up in November 2022 as well, with no response. The Office of Research Administration is sincerely devoted to ensuring institutional compliance with Uniform Guidance and the Compliance Supplement. It is important to note that these exceptions pertain to accounts payable transactions only. ORA will be cognizant of OMB's current interpretation of the Cash Management requirements and will continue to monitor for additional guidance regarding discrepancies in the Compliance Supplement. Primary responsibility for implementing this corrective action plan for this finding rests with Diane Domanovics, Assistant Vice President for Sponsored Projects. Sincerely, Joan Schenkel Associate Vice President for Research

View Audit 39481

Finding 42912 (2022-001)

Material Weakness 2022

Guadalupe Regional Medical Center

TX

Questioned Costs Allowable Costs / Cost Principles Reporting

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR ...

COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing Number 93.498 U.S. Department of Health and Human Services Criteria or specific requirement ? Activities Allowed/Unallowed and Allowable Costs and Cost Principles (45 CFR 75.403) and Reporting (45 CFR 75.342) Condition ? The Medical Center is required to prepare and submit Provider Relief Fund reports. The reports are to be prepared using accurate financial information and submitted by the deadline established. Questioned costs ? $1,525,701 ? Calculated as the value of reported rent, lease and insurance expenditures that were not related to the Medical Center?s prevention, preparation and/or response to the COVID-19 pandemic. Context ? The Period 2 Provider Relief Fund report was submitted and included rent, lease and insurance expenditures. The Medical Center?s submitted report includes the operations of the Medical Center?s nursing home facilities. The nursing home facilities are managed by a third party company. The Medical Center compiled the nursing home facility?s expenditures as submitted and included in their submitted Period 2 report. One nursing home facility manager was unable to justify that the expenditures charged to the grant were related to the prevention, preparation and/or response to the COVID-19 pandemic. Effect ? Expenses may not be allowable. Cause ? The Medical Center did not properly report Other PRF expenditures. Identification as a repeat finding, if applicable ? Not a repeat finding. Recommendation ? Policies and procedures over federal grants should be modified to ensure federal funding is not used to reimburse expenses that are not allowable and that reports are prepared using complete and accurate information. Views of responsible officials and planned corrective actions ? See attached corrective action plan for the Medical Center?s response to finding.

View Audit 39407 Questioned Costs: $1

Finding 42878 (2022-001)

Material Weakness 2022

Arden Theatre Company

PA

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed ...

Finding 2022-001 Corrective Action Plan: Arden Theatre Company will review supporting documentation for costs applied to grant awards to ensure they are recorded in the proper periods in the accounting software and grant award submissions. In regards to this finding, Arden Theatre Company reviewed costs applied to the SVOG grant to ensure only those that were incurred during the SVOG period of March 1, 2020 to June 30, 2022 were included. Any identified costs that occurred outside of the period were replaced with allowable costs that were incurred during the SVOG period. Anticipated Completion Date: Arden Theatre Company has implemented this corrective action as of December 13, 2022. Name of Contact Person Responsible for Corrective Action: Amy Murphy, Managing Director

View Audit 49240

Finding 42874 (2022-004)

Significant Deficiency 2022

Minnesota River Area Agency on Aging, Inc.

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Violence Free Minnesota has implemented a reviewer on all payroll allocations going forward.

View Audit 48560

Finding 42873 (2022-003)

Significant Deficiency 2022

Minnesota River Area Agency on Aging, Inc.

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Violence Free Minnesota has implementd consistent allocation of expenses.

View Audit 48560

Finding 42872 (2022-002)

Significant Deficiency 2022

Minnesota River Area Agency on Aging, Inc.

MN

Questioned Costs Allowable Costs / Cost Principles

Violence Free Minnesota has taken appropriate action to no longer charge sales tax or depreciation to grants.

View Audit 48560 Questioned Costs: $1

Finding 42858 (2022-001)

Significant Deficiency 2022

Catholic Charities of Shiawassee and Genesee Counties

MI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

CIRRECTIVE ACTION PLAN

View Audit 46231 Questioned Costs: $1

Finding 42851 (2022-002)

Significant Deficiency 2022

Comprehensive Mental Health Center of Tacoma-Pierce County

WA

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking

We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight an...

We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight and approvals, but we acknowledge the absence of proper documentation according to the Uniform Guidance. We will enhance our process to add this required documentation as recommended in the fourth quarter 2023.

View Audit 43837

Finding 42850 (2022-001)

Significant Deficiency 2022

Comprehensive Mental Health Center of Tacoma-Pierce County

WA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

We agree with the audit finding. Our federal funding has continued to this year almost doubling last year. This increase in combination with staffing and system changes have delayed our implementation of written policies as required by the Uniform Guidance for federal grant payments, procurement, al...

We agree with the audit finding. Our federal funding has continued to this year almost doubling last year. This increase in combination with staffing and system changes have delayed our implementation of written policies as required by the Uniform Guidance for federal grant payments, procurement, allowable costs, and compensation as recommended, until the fourth quarter 2023. Once documented, these policies will be reviewed with all programs and personnel with purchasing and spending authority or hiring and compensation authority. They will also be posted online via the company website for access by all staff. Going forward, these policies will be reviewed and updated as needed following the general Organization's process for all policies and procedures.

View Audit 43837

Finding 42786 (2022-003)

Significant Deficiency 2022

Chicago State University

IL

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of studen...

The University will review processes to ensure that adequate internal control exists to mitigate risks related to collection of required verification documents are collected. 1) Ensure that staff are trained on the required verification documents to be collected. 2) Perform periodic review of student files to verify completeness of records.

View Audit 39988

Finding 42781 (2022-001)

None 2022

Hospital Service District No. 1 of Iberia Parish

LA

Questioned Costs Allowable Costs / Cost Principles Reporting

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Lang...

Corrective Action Plan for Finding 2022-001 We are in receipt of the finding required to be reported by Uniform Guidance, regarding questioned costs and less than material instance of noncompliance with respect to Activities Allowed/Unallowed, Allowable Costs/Cost Principles and Reporting. Amy Langlinais, Chief Financial Officer, Iberia medical Center agrees with the finding and is responsible for ensuring the corrective action plan is followed. We have taken corrective action to test completeness and accuracy of the expenses reported when consolidating source data for submission of federal grant reporting. All future PRF Reporting subsequent to this audit, will be reviewed to ensure correct rates are used in the calculation of incremental costs. This corrective action plan will be implemented by October 1, 2023. Amy Langlinais Chief Financial Officer Iberia Medical Center

View Audit 38541 Questioned Costs: $1

Corrective Action Plans

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