Corrective Action Plans

Finding 41477 (2022-003)

Material Weakness 2022

Safe and Sound

CA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403 § 200.430 § 200.431 § 200.447

2022-003 ? Allowable Costs/Activities Allowed or Unallowed: Fringe Benefits and Shared Costs Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer Corrective Action: During the initial year of receiving our first direct federal grant, Safe & Sound calculated fringe benefits bas...

2022-003 ? Allowable Costs/Activities Allowed or Unallowed: Fringe Benefits and Shared Costs Name of Responsible Individual(s): Pamela Aguilera, Chief Financial Officer Corrective Action: During the initial year of receiving our first direct federal grant, Safe & Sound calculated fringe benefits based on a percentage of the salaries allocated to the grant. Salaries were calculated based on time and effort. Safe & Sound has reviewed the current practices related to allocating fringe benefits and shared costs. Safe & Sound?s Finance team reviewed and verified that we have the adequate fringe benefit and shared costs to meet the costs allocated to this grant. To ensure we have the proper supporting documentation to meet the Uniform Guidance requirements in 2 CFR Sections 200.303 and 200.403, we will implement time and effort documentation for benefit and shared cost allocations on a monthly basis and will review for any necessary budget to actual adjustments. Date Completed: 8/31/2023

View Audit 37696 Questioned Costs: $1

Finding 41467 (2022-003)

Material Weakness 2022

Tri-Creek School Corporation

IN

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

Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants ALN: 84.027, 84.173 Federal Award Numbers and Years: 19611-045-PN01 Pass-Through Entity:...

Information on the federal program: Subject: Special Education Cluster - Earmarking Federal Agency: Department of Education Federal Program: Special Education Grants to States, Special Education Preschool Grants ALN: 84.027, 84.173 Federal Award Numbers and Years: 19611-045-PN01 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Matching, Level of Effort, Earmarking Audit Findings: Material Weakness Context: The School Corporation is a member of the Northwest Indiana Special Education Cooperative (Cooperative). During fiscal years 2020-2021 and 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, and Earmarking compliance requirements. 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 school 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 lack of internal controls and noncompliance was isolated to the 19611-045-PN01 and 20611-045-PNO1 grant awards. The Non-Public Proportionate Share expenditures for the 19611-045-PN01 grant award could not be verified for the individual member schools. The non-public school share funds for all member schools were comingled and the aggregate amount of expenditures was then allocated to the member schools ona percentage basis. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required. The School Corporation?s minimum earmarking requirement for the 19611-045-PNO1 grant award was $6,228. The Non-Public Proportionate Share expenditures for the 20611-045-PN01 and 21611-045-PNO1 grant awards could not be verified for the individual member schools. The non-public school share funds for all member schools were comingled and the aggregate amount of expenditures was then allocated to the member schools on a percentage basis. These allocations were the amounts reported to IDOE. As such, we were unable to identify which expenditures were for each school in order to verify the minimum amount per the grant award was expended and properly reported to IDOE as required.Views of Responsible Officials and Planned Corrective Actions: The district agrees with the finding and notes as a member of the Northwest Indiana Special Education Cooperative (NISEC), Tri-Creek School Corporation reported their proportionate share based on a percentage of expenditures and had successful audits in doing so. When the Tri-Creek School Corporation was notified that this process was no longer acceptable, we immediately implemented an internal control process with NISEC which included a detailed reporting of staff work hours for nonpublic schools related to only our school corporation. The report is then reviewed and signed by the NISEC staff working for the nonpublic school and their supervisor. The employee's detailed time and effort report is then provided to the NISEC finance department for a second review and signature before being provided to payroll. NISEC payroll then charges the proportionate share to the IDEA Part B grant in the payroll system bi-weekly based on the time and effort report pertinent to just Tri-Creek Non-Public schools. The time and effort reports are then used to submit the reimbursement request to the Department of Education for Tri Creek?s proportionate share. Additionally, any IDEA Part B nonpublic material expense is broken out in detail with Tri-Creek?s proportionate share for approval by the NISEC finance office prior to vendor payment and the reimbursement request is submitted to the Department of Education. Responsible party and timeline for completion: Responsible parties: Lisa Rosinko, Northwest Indiana Special Education Cooperative Chief Financial Officer Anticipated Completion Date: The Northwest Indiana Special Education Cooperative discontinued reporting nonpublic proportionate share expenditures by percentage as of the 2022-2023 school year. An internal control procedure to report nonpublic proportionate share expenditures by detailed time and effort work and expenditures was implemented as of the 2022-2023 school year.

View Audit 37708

Finding 41464 (2022-001)

Material Weakness 2022

Freeman School District No. 358

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 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 Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Freeman School District No. 358 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 the District contact person: Alan Steinolfson, Director of Fiscal & Administrative Services S. 15001 Jackson Road Rockford, WA 99030 Corrective action the auditee plans to take in response to the finding: As mentioned previously in this finding, the District Management relied upon the contracted Project Manager & company to ensure all applicable laws were followed. The original contract mentioned local prevailing wage, which is higher than federal prevailing wages; the district and the project manager considered this to be compliant. The District used the funds to replace the middle school HVAC unit, which was a recommended use of funds by WA OSPI. As a recipient of the funds and using the funds as suggested, the District was never made aware of the requirement to collect weekly, certified payroll reports from the contractor. Should the district utilize Federal Funds for a future construction project, district management will work with an experienced Project Manager in federal funds; in addition, the Director of Fiscal of Freeman will collect weekly certified payrolls from the construction company. Anticipated date to complete the corrective action: August 31, 2023

View Audit 37660

Finding 41461 (2022-001)

Significant Deficiency 2022

Sherrard Community Unit School District No. 200

IL

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District?s general ledger.

View Audit 37733

Finding 41459 (2022-001)

Significant Deficiency 2022

Lac Du Flambeau Chippewa Housing Authority

WI

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursemen...

2022-001 Allowable Costs/Cost Principles Federal program information: Funding agency: U.S. Department of Treasury Title: Emergency Rental Assistance Program Assistance Listing number: 21.023 Award year: 2022 Condition: Pursuant to our testing of disbursements and internal controls over disbursements, Wipfli LLP noted the following control deficiency and noncompliance: Eight of the 42 cash disbursements selected for testing were incorrect. These all related to utility payments, where the current portion due was paid out twice. The Authority submitted the same cost twice for reimbursement totaling $691 of the invoices tested. From our sample of 42 disbursements, we examined 8 utility payments consisting of $7,689. Total utility payments for the grant were $283,105. The sample was not a statistically valid sample. Recommendation: Wipfli recommends the Authority provide proper training and supervision over employees responsible for cash disbursements to ensure federal grant expenditures are allowable. Corrective Action Plan: CHA is in the process of restructuring our Finance department. In this process we will be updating our finance policies to stress/identify our areas of material weakness so they align and address our current audit findings and to eliminate any future findings. We will be transferring job titles and duties with current in-house personnel that clearly states job functions and responsibilities that best fits each staff persons unique skill set and aptitude. Once restructuring of our Finance department is completed (30-60 days) moving forward this will address our areas of material weakness. Name of Contact Person Responsible for Corrective Action Plan: Mary Peterson To be completed by: August 1, 2023

View Audit 37694 Questioned Costs: $1

Finding 41454 (2022-003)

Material Weakness 2022

Central City Neighborhood Partners

CA

Questioned Costs Allowable Costs / Cost Principles

Management Response and Corrective Action Plan Management Response: In the previous fiscal year, CCNP began the process to change the timekeeping record for all of its employees. However, CCNP did not complete the full transition until the end of 2022. CCNP has fully implemented the new Timesheets f...

Management Response and Corrective Action Plan Management Response: In the previous fiscal year, CCNP began the process to change the timekeeping record for all of its employees. However, CCNP did not complete the full transition until the end of 2022. CCNP has fully implemented the new Timesheets for the totality of its workforce. Timesheets have been approved by the funding sources and it is now in full effect by all of the CCNP departments. Corrective Action Plan: New timekeeping records are now fully implemented. Planned Implementation Date: Already been implemented and completed. Responsible Person: Executive Director, Human Resources, and all management team.

View Audit 37673 Questioned Costs: $1

Finding 41444 (2022-001)

Significant Deficiency 2022

Southwest Kansas Area Agency on Aging, INC

KS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.318 § 200.319 § 200.326

CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 Southwest Kansas Area Agency on Aging, Inc. respectfully submits the following corrective action plan for the fiscal year ended September 30, 2022. Name and address of independent public accounting firm: Kennedy McKee and Company LLP P...

CORRECTIVE ACTION PLAN For the Year Ended September 30, 2022 Southwest Kansas Area Agency on Aging, Inc. respectfully submits the following corrective action plan for the fiscal year ended September 30, 2022. Name and address of independent public accounting firm: Kennedy McKee and Company LLP P.O. Box 1477 Dodge City, Kansas 67801 Audit period: October 01, 2021 through September 30, 2022 The findings from the September 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS AND QUESTIONED COSTS - Major Federal Award Programs Audit U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2022-001 Title III Aging Cluster Title III B Supportive Services CFDA 93.044 Title III C Nutrition Services CFDA 93.045 Title III C Nutrition Services Incentive CFDA 93.053 Grant Period: Year ended September 30, 2022 Condition: The Organization did not have a written procurement policy to properly implement all the requirements of 2 CFR Section 200.318 through 200.326 of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria: In accordance with 2 CFR Section 200.319(c), non-federal entities must have written procedures for procurement transactions. Such policy should incorporate all requirements within 2 CFR 200.318 through 200.326 of the Uniform Guidance. Cause: The Organization?s procurement policy does not incorporate all the requirements of 2 CFR Section 200.318 through 200.326 of the Uniform Guidance. Effect: An important component of internal controls is the existence of operating policies and procedures and that they are clearly understood and communicated. Without clear written policies and procedures, there is a higher risk of noncompliance with program compliance requirements. Southwest Kansas Area Agency on Aging, Inc. Corrective Action Plan February 9, 2023 Recommendation: Management should continue to develop comprehensive written policies and procedures to administer all federal programs. Current written policies should be evaluated for inclusion of and compliance with Uniform Guidance requirements. Grantee Response: Management agrees with the finding and will adopt written policies to comply with Uniform Guidance requirements. If the Oversight Agency has questions regarding this plan, please call Rick Schaffer at (620) 225-8230. Sincerely yours, Rick Schaffer Executive Director 236 San Jose Drive Dodge City, KS 67801

View Audit 36909

Finding 41443 (2022-001)

Material Weakness 2022

Frio Hospital District

TX

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 other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ...

Corrective Action Plan for Finding 2022-001 We are in receipt of the Finding Required to be Reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls by introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Michael Ruff, CFO, will be responsible to ensure that the corrective action plan is followed. The District had enough expenditures for Period 2 and 3 funding received so that no lost revenues were actually utilized as a basis for the funds received. The corrective action plan will be implemented by September 30, 2023.

View Audit 37719

Finding 41440 (2022-003)

Material Weakness 2022

Freeman Regional Health Services

SD

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: ...

Finding 2022-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Testing and Mitigation for Rural Health Clinics FFAL #93.697 Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Finding Summary: The Facility's expense tracking spreadsheet which identified the expenses claimed under the federal program as allowable costs included three expenses which related to a future period. The Facility also claimed the cost of eleven chairs which had been returned to the third-party vendor during November 2022. A formula error was also identified within the calculation of clinic salaries and fringe benefits claimed under the federal program which was based upon a prorated basis of COVID related clinic visits as a percentage of total clinic visits. The Facility had multiple individuals identifying and compiling eligible expenses; however, the Facility's review and approval process over the Facility's expense tracking spreadsheet was not formally documented. Responsible Individuals: Phillip Husher, CFO, Freeman Regional Health Services Corrective Action Plan: We understand that future expenses and expenses for the chairs returned cannot be claimed under FFAL#93.697. We feel this will not require us to return funds to the Department of Health and Human Services as other eligible expenses qualifying under the COVID-19 Testing and Mitigation for Rural Health Clinics Program FFAL #93.697 were available. We know and understand the importance of reporting accurate information. We will have a formal review and approval process documented for future submissions. We agree with findings reported above. Anticipated Completion Date: December 31, 2023

View Audit 37685

Finding 41412 (2022-014)

Significant Deficiency 2022

The Howard University

DC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts and Rawle Howard - Assistant Vice President and Chief Procurement Officer Corrective Action: The Controller?s Office and Grants and Contracts will work with Accounts Payable to ensure that payments to v...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts and Rawle Howard - Assistant Vice President and Chief Procurement Officer Corrective Action: The Controller?s Office and Grants and Contracts will work with Accounts Payable to ensure that payments to vendors are applied timely in Workday. Accounts payable will be required to review all wire requests to ensure the invoices have not been previously paid by check prior to initiating wires. Anticipated Completion Date: June 30, 2023

View Audit 37632 Questioned Costs: $1

Finding 41409 (2022-013)

Significant Deficiency 2022

The Howard University

DC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education polici...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Grants and Contracts will implement a two-tier review process to ensure expenditures charged to the HEERF grant are allowable and in accordance with the Department of Education policies and procedures. Additionally, any expenditures requested and/or transferred to the HEERF grant will require the two-tier review/approval process. Anticipated Completion Date: June 30, 2023

View Audit 37632 Questioned Costs: $1

Finding 40172 (2022-012)

Significant Deficiency 2022

The Howard University

DC

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

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Workday implementation challenges and the September cyberattack caused delays in allocating personnel earnings to grants during the first half of the fiscal year. As a result, certifi...

Name of Responsible Individual: Brenda Willis - Senior Director of Financial Grants and Contracts Corrective Action: Workday implementation challenges and the September cyberattack caused delays in allocating personnel earnings to grants during the first half of the fiscal year. As a result, certificates were not generated for employees with unallocated earnings for the first six-month reporting period. Certificates were issued on an ad-hoc basis as earnings were allocated. This issue was resolved for the second half of the fiscal year. To further address this finding, Grants and Contracts will adjust the effort certification process to expand the pool of secondary approvers, improve the user interface, and allow for easier reassignments of certificates. In addition, a training module will be developed to assist employees during their review. Anticipated Completion Date: June 30, 2023

View Audit 37632

Finding 40144 (2022-025)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Period of Performance Subrecipient Monitoring

Funds Spent After Award Ended Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services is in the final phase of filling the vacant Bu...

Funds Spent After Award Ended Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Sheryl Plummer - (984) 236-5353 The Division of Mental Health, Developmental Disabilities, and Substance Use Services is in the final phase of filling the vacant Business Manager position within the Budget and Finance section. This position will be responsible for updating policies and procedures to include a detailed review process for processing grant expenditures. The policy will include a process for grant expenditure review during the 90-day liquidation (closeout) period for the grant. This process will consist of verifying grant expenditures and/or grant payment reclassifications has sufficient supporting documentation to be processed. The Division?s Budget and Finance section will also implement secondary review and approval processes for expenditures paid during the grant closeout period. Anticipated Completion Date: December 31, 2023.

View Audit 53638 Questioned Costs: $1

Finding 40137 (2022-016)

Significant Deficiency 2022

State of North Carolina

NC

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Errors in FFATA Reporting Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Jeneen Preciose - (919) 428-6102 The Division of Public Health (DPH) has updated the FFATA reporting policy to include report monitoring and standardization guidance. I...

Errors in FFATA Reporting Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Jeneen Preciose - (919) 428-6102 The Division of Public Health (DPH) has updated the FFATA reporting policy to include report monitoring and standardization guidance. In addition, DPH will establish a contingency plan to ensure FFATA reporting is completed during a public health emergency or other disruption. Anticipated Completion Date: March 31, 2023.

View Audit 53638

Finding 40136 (2022-015)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Immunization Funds Used for Unallowable Activities Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Jennifer Street - (919) 855-4856 The expenditures in question were reclassified in SFY 23. Department management has ensured through TEAMS call...

Immunization Funds Used for Unallowable Activities Department Name: Health and Human Services Contact Name / Telephone Number of Person Responsible for CAP: Jennifer Street - (919) 855-4856 The expenditures in question were reclassified in SFY 23. Department management has ensured through TEAMS calls/ verbal instruction that staff responsible for reviewing and approving program spending have a clear understanding of the funding sources. The Department has completed its work to ensure improved communication and awareness specific to this finding. Corrective Action was completed on: September 2022.

View Audit 53638 Questioned Costs: $1

Finding 40126 (2022-002)

Significant Deficiency 2022

State of North Carolina

NC

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Administration Funds Used for Unallowable Activities Department Name: Commerce Contact Name / Telephone Number of Person Responsible for CAP: Kevin Carlson - (984) 236-5933 The questioned nonautomation costs will be moved to an alternative funding source. In addition, new staff have been trained on ...

Administration Funds Used for Unallowable Activities Department Name: Commerce Contact Name / Telephone Number of Person Responsible for CAP: Kevin Carlson - (984) 236-5933 The questioned nonautomation costs will be moved to an alternative funding source. In addition, new staff have been trained on the internal controls that are in place to catch these types of errors. Additional monitoring on a quarterly basis will be instituted as well as identified during our federal fiscal year crossover process. Anticipated Completion Date: June 30, 2023.

View Audit 53638 Questioned Costs: $1

Finding 40109 (2022-002)

Material Weakness 2022

Center for the Future of Arizona

AZ

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

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal a...

U.S. Department of Education Education Innovation and Research CFDA #84.411C Activities Allowed Allowable Costs Period of Performance Material Weakness in Internal Control Condition: One out of 19 non-payroll expenditures tested lacked the required signature of the Director of Fiscal and Business Operations. Cause: Due to an oversight by CFA, the signatures of both the Director of Fiscal and Business Operations and the Manager of Business Operations were not present on the expenditure documentation. Management?s Response and Corrective Action Plan: Staff will ensure that both staff sign all expenditure documents. Responsible Individuals: Amanda Burke, Jessi Black Anticipated Completion Date: 3/23/23

View Audit 51004

Finding 40106 (2022-001)

Material Weakness 2022

Bainbridge Island School District No. 303

WA

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

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name,...

Finding Ref number: 2022-001 Finding caption: The District?s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Kelly Pearson 8489 Madison Avenue N. Bainbridge Island, WA 98110 (206) 780-1061 Corrective action the auditee plans to take in response to the finding: All federal grants will be reviewed by the Grant Manager at the start of the grant to determine if Time and Effort reporting is required. The Grant Manager will coordinate with Human Resources and the manager of the federal grant to ensure proper forms and instructions are provided. The Grant Manager will monitor Time and Effort form submission throughout the grant period. Anticipated date to complete the corrective action: Immediately

View Audit 49875

Finding 40104 (2022-001)

Material Weakness 2022

Assumption Parish Police Jury

LA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.319

Procurement of professional services for all federally funded projects will take place immediately. Police Jurors have been fully advised of the requirement and commit to adhering to the policies and procedures.

View Audit 48327 Questioned Costs: $1

Finding 40101 (2022-001)

Significant Deficiency 2022

Access Community Health Network

IL

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

Access Community Health Network respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consisten...

Access Community Health Network respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 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 U. S. Department of Health and Human Services (HHS) ? Health Resources and Services Administration (HRSA) 2022-001 - Allowable Costs Health Center Program Cluster ? Assistance Listing Numbers 93.224/93.527 Recommendation: We recommend management refine its processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. This may include identifying the expiration date of the current indirect cost rate during the grant budget preparation process and requesting an extension before the rate expires or preparing and submitting a new indirect cost rate proposal at the earliest opportunity. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has refined our processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. We have identified the expiration date of the current indirect cost rate during the grant budget preparation process and have submitted a new indirect cost rate proposal. Name(s) of the contact person(s) responsible for corrective action: Karen Wesley, Director of Internal Control and Fiscal Management Planned completion date for corrective action plan: Completed. If the HHS has questions regarding this plan, please call Karen Wesley, Director of Internal Control and Fiscal Management, at 773-368-0280. ACCESS COMMUNITY HEALTH NETWORK

View Audit 45527

Finding 40099 (2022-001)

Significant Deficiency 2022

Providence St. Joseph Health

WA

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

Providence Corrective Action Plan Year ended December 31, 2022 Contact: Nate Johnson, Senior Manager Finance nathaniel.johnson@providence.org Finding 2022-001 Statement of Condition: During testwork over allowability, a sample of 60 payments was selected for testing. Within the sample, 1 selection...

Providence Corrective Action Plan Year ended December 31, 2022 Contact: Nate Johnson, Senior Manager Finance nathaniel.johnson@providence.org Finding 2022-001 Statement of Condition: During testwork over allowability, a sample of 60 payments was selected for testing. Within the sample, 1 selection was identified where the charges submitted for reimbursement to HRSA were unallowable. Further, as the charges submitted were not properly reviewed this is an instance of the Health System?s internal control not operating as designed. Corrective Action Plan: Management will prioritize strengthening our processes and controls before proceeding. Management will add a layer of review for all potential new claims. All accounts will be audited by management prior to submission to ensure compliance. Management will do a post submission audit to confirm billing compliance on paid claims. This will be implemented by December 31, 2023.

View Audit 41243 Questioned Costs: $1

Finding 40097 (2022-001)

Significant Deficiency 2022

Advanced Functional Fabrics of America, Inc.

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

3/28/2023 Board of Directors of Advanced Functional Fabrics of America, Inc.: Advanced Functional Fabrics of America, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 160 Federal St. 16th ...

3/28/2023 Board of Directors of Advanced Functional Fabrics of America, Inc.: Advanced Functional Fabrics of America, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: AAFCPAs 160 Federal St. 16th floor Boston, MA 02110 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 20X2-001 Recommendation: AFFOA should develop and implement policies and controls for monitoring year end transactions as well as funding from the Federal and state governments to identify, document and track accurate expenditures for each year. Action Taken: We concur with the recommendation, particularly as it pertains to credit card transactions. During the current fiscal year, we have increased training and provide weekly reminders to all AFFOA employees that expense reports, including those related to credit card purchases, are to be submitted to Accounting in a timely manner (within 30 days of travel). In addition, we are reconciling the ?Clearing? account monthly. This account bridges the credit card payments and the employees? expense reports. With a monthly reconciliation of this account, we are better able to follow up with employees with overdue expense reports, and we will have a precise basis for any necessary accruals related to credit card purchases at year-end. If the Board has questions regarding this plan, please call Don Nadreau, CFO, at 603-702-3639. Sincerely yours, Don Nadreau, Chief Financial Officer

View Audit 45742

Finding 40080 (2022-002)

Significant Deficiency 2022

Marion Street Apartments, Inc.

OR

Allowable Costs / Cost Principles

Finding No. 2022-002; Federal Assistance Listing Number 99.999 Statement of Condition: During the year ended December 31, 2022, the project paid expenses in the amount of $447 on behalf of an affiliate. The amount due to the project as of December 31, 2022 is $447 and is recorded as a receivable fro...

Finding No. 2022-002; Federal Assistance Listing Number 99.999 Statement of Condition: During the year ended December 31, 2022, the project paid expenses in the amount of $447 on behalf of an affiliate. The amount due to the project as of December 31, 2022 is $447 and is recorded as a receivable from affiliate at year ended December 31, 2022. Corrective Action: The receivable was repaid in March 2023. REACH will make process improvement to prevent this from re-occurring by raising more awareness with the fiscal staff to better understand the procedures and operational agreements and the uniform guidance.

View Audit 47410

Finding 40064 (2022-003)

Significant Deficiency 2022

Legal Services Alabama, INC

AL

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.403

Finding 2022-003 ? Allowable Costs (Significant Deficiency and Non-compliance) Corrective Action: The ARPA?s stated purpose is for housing provision, stabilization services, and eviction prevention. The rental assistance funds may be used for arrearage, forward payments, deposits, late fees, and u...

Finding 2022-003 ? Allowable Costs (Significant Deficiency and Non-compliance) Corrective Action: The ARPA?s stated purpose is for housing provision, stabilization services, and eviction prevention. The rental assistance funds may be used for arrearage, forward payments, deposits, late fees, and utilities. The grant provides separate application forms for rental assistance and utilities assistance. The grant does not require maximizing the amount paid on behalf of applicants. Every disbursement involves obtaining documents from the applicant and the landlord. The landlord signs an agreement stating they will allow the client to remain housed by accepting the payment. It is common to negotiate the agreed upon amount because some landlords include fees in their amounts that are not allowable under the grant or ask for more months of assistance that is allowed. The disbursements tested included agreements that were all signed and accepted by the landlords. LSA documented the costs which were reimbursed by the funder. One of the payments included a document that had not been updated. The payment included an additional month?s rent due to the time lag between the start of the application and the completed documents and the revised total amount was included on the signed landlord agreement. In this case, the agreement did not include an additional late fee that would have been expected per the terms of the lease. The landlord accepted the payment less the late fee. LSA staff will document negotiated amounts that are different from the support and provide explanation and the amount included or excluded. A second payment did not include a beginning ledger balance. The landlord charges an insurance fee that is not covered by the grant. Rather than attempting to determine if the balance forward was due to eligible charges or ineligible charges, the amount was excluded from the total. The documentation attached did not specifically mention that the amount was excluded, but a handwritten total of the included charges was included. LSA staff will document negotiated amounts that are different from the support and provide explanation and the amount included or excluded. The third payment was deemed an exception because the reimbursement did not include the client?s utilities charges. Although the charges are eligible under the grant, the applicant and landlord did not request assistance with utilities. LSA staff will document negotiated amounts that are different from the support and provide explanation and the amount included or excluded. Regarding employee time for the program, LSA staff will look for solutions to help prevent time entry errors, and the Finance Department will conduct a review of every grant report. LSA will review if changes can be made in the timekeeping system to restrict certain fund sources from being applied to programs, to enhance controls over time attributed to particular funding. The grant report review will also include a review of program reports when new staff join the program to ensure the time activity is correct and can be allocated as reported. LSA will complete a review of the timekeeping system and procedures by the end of the second quarter 2023 and implement changes by the third quarter of 2023. The grant report review will commence as of the date of this audit report. Contact Person: David Roberson, Director of Finance; (334) 223-0251; droberson@alsp.org

View Audit 45011

Finding 40058 (2022-004)

Significant Deficiency 2022

Knox County Government

TN

Questioned Costs Allowable Costs / Cost Principles Eligibility

Person(s) Responsible for Implementing the Corrective Action: Jenny Holden Senior Director, Grants and Community Development Corrective Action Planned: Management has implemented additional steps in the fraud prevention procedures previously implemented. Anticipated Completion Date of Correctiv...

Person(s) Responsible for Implementing the Corrective Action: Jenny Holden Senior Director, Grants and Community Development Corrective Action Planned: Management has implemented additional steps in the fraud prevention procedures previously implemented. Anticipated Completion Date of Corrective Action: Management has implemented the corrective actions during FY 2023.

View Audit 48802 Questioned Costs: $1

Corrective Action Plans

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