Corrective Action Plans

Finding 37564 (2022-004)

Material Weakness 2022

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BP...

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BPS created a new office of Compliance and Risk Management. The office will audit and review the established process quarterly to ensure integrity of the process. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371 Questioned Costs: $1

Finding 37561 (2022-001)

Material Weakness 2022

City of Boston

MA

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BP...

Boston Public Schools (BPS) will revert back to the previously approved Google Form process for daily sign-in and sign-out procedures. This form is authenticated through IT and managed in a centralized repository making it easier to recall data for auditing and validate for weekly time reporting. BPS created a new office of Compliance and Risk Management. The office will audit and review the established process quarterly to ensure integrity of the process. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Scott Finn, Assistant City Auditor, Grants Monitoring Unit scott.finn@boston.gov

View Audit 32371 Questioned Costs: $1

Finding 37538 (2022-001)

Significant Deficiency 2022

Harford County, Maryland

MD

Questioned Costs Allowable Costs / Cost Principles Period of Performance

HARFORD COUNTY, MARYLAND CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Harford County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs...

HARFORD COUNTY, MARYLAND CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 Harford County, Maryland respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 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?FINANCIAL STATEMENT AUDIT None were reported. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF TREASURY 2022-001 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend the County strengthen and enforce its internal controls to ensure only allowable expenditures are charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The unallowed expenditure was moved out of the ARPA grant. The expenditure is being paid by County funds. All ARPA expenditures since July 1, 2022 (FY2023) have been reviewed to ensure they are allowable expenditures. Any expenditures that were not in compliance were moved from the grant to be paid by County funds. Name(s) of the contact person(s) responsible for corrective action: Robert Sandlass Planned completion date for corrective action plan: 11/30/22

View Audit 35510 Questioned Costs: $1

Finding 37536 (2022-002)

None 2022

United Way of Metropolitan Dallas

TX

Allowable Costs / Cost Principles Cash Management

The new UWMD Controller transitioned in January of 2022 and noticed in April that she was not receiving formal approval requests to approve disbursement requests against the grant. She immediately implemented a formal review process that was in place for the second six months of the fiscal year and ...

The new UWMD Controller transitioned in January of 2022 and noticed in April that she was not receiving formal approval requests to approve disbursement requests against the grant. She immediately implemented a formal review process that was in place for the second six months of the fiscal year and are permanently in place. She also retroactively reviewed disbursements for the first six months of the grant and observed that all were made in line with grant guidelines and were appropriate. The UWMD Controller has also reviewed the accountant?s checklist, effective November 1, 2022, for all grants ensuring that the approval is a documented step in the process and has provided training to the UWMD team.

View Audit 35030

Finding 37532 (2022-001)

None 2022

Springfield Housing Authority

MA

HUD Housing Programs Allowable Costs / Cost Principles Special Tests & Provisions

12/28/2022 SHA CORRECTIVE ACTION Finding Number 2022-001 CFDA No. 14.871 Special Tests and Provisions The Authority failed to document annual Housing Quality Standards (HQS) inspections in accordance with its Administrative Plan and HUD regulations. 1. Inspector Shortage ? SHA?s two long term inspe...

12/28/2022 SHA CORRECTIVE ACTION Finding Number 2022-001 CFDA No. 14.871 Special Tests and Provisions The Authority failed to document annual Housing Quality Standards (HQS) inspections in accordance with its Administrative Plan and HUD regulations. 1. Inspector Shortage ? SHA?s two long term inspectors resigned during the Covid-19 pandemic. SHA used a temporary inspection contractor while in the process of hiring three new inspectors during a nationwide staffing shortage. Three inspectors were hired and training is ongoing. Person Responsible ? Blanca Berrios, Director of RAO, Fidan Gousseynoff, Director of HR. Status ? Hiring Complete, Training completed 10/1/2022 2. Software implementation ? SHA is in the final stages of implementing YARDI. Yardi will take the place of our current outdated software. This will allow for better tracking of HQS inspections. Person Responsible- Blanca Berrios, Director of RAO and Stephen Ethier, Director of IT. Status ? Completed 10/1/2022

View Audit 31693

Finding 37469 (2022-001)

Material Weakness 2022

Sutter Health and Affiliates

CA

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403 § 200.84

Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund t...

Finding 2022-001 Management will develop and implement an additional layer of review in future Federal Emergency Management Agency (FEMA) project worksheet submissions to ensure expenditures reported for reimbursement are based on actual paid expenditures. Management will work with FEMA to refund the total overpayment of $904,020 and discuss the extent of additional courses of action. Management will ensure this is performed through the closeout process of the project worksheet with FEMA. Contact Person: Colette Boudreau, Vice President and Chief Accounting Officer Expected Completion Date: October 31, 2023

View Audit 29211 Questioned Costs: $1

Finding 37422 (2022-001)

None 2022

Wolf Ridge Environmental Learning Center

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.302 § 200.305

Contact Person Kirk Geadelmann, Finance Corrective Action Plan We are in the process of updating the Center?s written policies and procedures to include the requirements of the Uniform Guidance. Completion Date Fiscal year end 2023

View Audit 27918

Finding 37385 (2022-015)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Allowable Costs / Cost Principles Reporting § 200.303

Corrective action plan: HHSC ? Medicaid and CHIP Services - FRAC identified the missing requirements and updated the MLR report template and instructions in August 2022. Unfortunately, work was not completed in time for the Managed Care Organizations (MCO) to use the new template for reports subm...

Corrective action plan: HHSC ? Medicaid and CHIP Services - FRAC identified the missing requirements and updated the MLR report template and instructions in August 2022. Unfortunately, work was not completed in time for the Managed Care Organizations (MCO) to use the new template for reports submitted in August 2022. MCOs will use the new template with reports submitted in August 2023. Implementation date(s): Fully implemented August 2022. Responsible persons: Director, Medicaid and CHIP Services ? FRAC

View Audit 28519

Finding 37384 (2022-014)

Material Weakness 2022

State of Texas C/o Comptroller of Public Accounts

TX

Subrecipient Monitoring Eligibility Special Tests & Provisions § 200.303 § 200.334

Corrective action plan: In December 2021, HHSC implemented the Texas Medicaid & Healthcare Partnership (TMHP) Provider Enrollment Management System (PEMS), an automated system that is the single tool for provider enrollment, re-enrollment, revalidation, and maintenance requests (maintaining and up...

Corrective action plan: In December 2021, HHSC implemented the Texas Medicaid & Healthcare Partnership (TMHP) Provider Enrollment Management System (PEMS), an automated system that is the single tool for provider enrollment, re-enrollment, revalidation, and maintenance requests (maintaining and updating provider enrollment record information). HHSC is confident that as the LTC providers are enrolled and re-validated through PEMS, the errors for documentation will be corrected. The LTC process will mirror the sampled acute care providers which were found to be 100 percent compliant during this review, further supporting that the process is working. Implementation date(s): December 2021 Responsible persons: Deputy Associate Commissioner, Operations Management

View Audit 28519

Finding 37378 (2022-020)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in provid...

Corrective action plan: TDA maintains an internal policy that requires SOC reports to be reviewed annually and document complementary user entity controls included in each SOC report. TDA?s contract with Colyar LLC requires the vendor to produce a SOC report annually. The vendor was late in providing the SOC report as a 2022 contract deliverable. TDA took actions to ensure vendor accountability for submitting the late contract deliverable and the vendor was required to complete a corrective action plan. TDA will review and assess the SOC report as soon as it is delivered by the vendor to ensure CLA?s recommendations can be followed and will consider additional procedures to ensure internal controls are assessed in the absence of a SOC report. Implementation date(s): June 2023 Responsible persons: Chief Information Officer and the Director for Food and Nutrition Program Support

View Audit 28519

Finding 37376 (2022-018)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles § 200.430

Corrective action plan: TCEQ will provide refresher training to staff and supervisors and review its standard operating procedures to ensure that staff record time and charge to grants accurately, and that calculated allocations of staff time are accurate. The overall objective will be to ensure tha...

Corrective action plan: TCEQ will provide refresher training to staff and supervisors and review its standard operating procedures to ensure that staff record time and charge to grants accurately, and that calculated allocations of staff time are accurate. The overall objective will be to ensure that salaries and wages are based on records that correctly reflect the work performed. Implementation date(s): March 1,2023 Responsible persons: Yolanda Davis, Deputy Director of Financial Administration Division

View Audit 28519 Questioned Costs: $1

Finding 37375 (2022-017)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

Corrective action plan: The four IDs referenced in this finding did not have access to the BAMS application; the BAMS application is only accessible to agency staff with Oracle database user accounts. The report listing these IDs was from the application?s record of roles. Access to BAMS was termina...

Corrective action plan: The four IDs referenced in this finding did not have access to the BAMS application; the BAMS application is only accessible to agency staff with Oracle database user accounts. The report listing these IDs was from the application?s record of roles. Access to BAMS was terminated when the users? database accounts were removed. Implementation date(s): March 28, 2023 for refresher training to staff. CAPPS: September 1, 2023. Responsible Persons: Lynn Varian, Deputy Director of Information Resources Division

View Audit 28519

Finding 37333 (2022-004)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.308 § 200.403

Corrective action plan: DPS will update the profile setup process in CAPPS to ensure the Service/Receipt Date Indicator box is checked in CAPPS on all profile setups relating to Grants. DPS Grants staff will receive training on how to fill out a Profile Setup Form to ensure the Service/Receipt Dat...

Corrective action plan: DPS will update the profile setup process in CAPPS to ensure the Service/Receipt Date Indicator box is checked in CAPPS on all profile setups relating to Grants. DPS Grants staff will receive training on how to fill out a Profile Setup Form to ensure the Service/Receipt Date Indicator Box is checked at the time the project is setup in CAPPS. The Grants staff will run a monthly report from CAPPS to see if all active projects have the service date indicator box checked. Implementation date(s): March 1, 2023 Responsible persons: Grants Manager, Deputy Administrator, Financial Reporting

View Audit 28519 Questioned Costs: $1

Finding 37289 (2022-002)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Questioned Costs Eligibility Internal Control / Segregation of Duties § 200.303

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS ...

EA Application/Determination Corrective action plan: DFPS will ensure that INV/AR staff receive ongoing communication/training regarding EA and how to correctly document and record income within the IMPACT. DFPS will update the current EA policy and publishing a new resource guide for staff. DFPS staff will be provided training, tip sheets and ongoing support regarding the new policy and resource guide. The policy will be published by April 1, 2023. DFPS will continue to strengthen our internal quality assurance review of cases eligible for EA to ensure that INV/AR staff are complying with federal guidelines and internal policies. DFPS has submitted an IT ticket request to resolve the condition for the participant that had the incorrect income range of $0-$10,000 selected to the correct income range of $20,550 to $40,549 to align with the investigation report. The participant remains eligible for assistance regardless as the family unit makes less than $63,000. CPI will initiate a request for an IT project to conduct analysis of any limitations with verifying Emergency Assistance eligibility in the IMPACT system regarding why two of the three EA statements now show not answered. DFPS staff will be researching the issue to determine next steps by 2nd quarter FY 2024. Implementation date(s): Ongoing communication ? will vary, first communication by April 1, 2023; IMPACT research January 31, 2024. Responsible persons: Jerome Green PEAF Corrective action plan: DFPS uses an established recoupment process to address overpayments. A Kinship Development Worker writes a letter to the kinship caregiver regarding the overpayment and details the steps needed to return funds. This letter is also sent to accounting for follow up. DFPS maintains a proactive approach to strengthening/enhancing IMPACT limitations to ensure accurate data is maintained for accurate payments/disbursements through continuous program improvement. Implementation date(s): On January 13, 2023 ? staff initiated the above described recoupment process to recoup the second payment for the subject children. Responsible persons: Debbie Bouldin

View Audit 28519 Questioned Costs: $1

Finding 37288 (2022-001)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: Management will strengthen agency?s existing internal control over the review of project IDs to ensure all approvals are obtained on the project allocation percentage forms. Implementation date(s): May 31, 2023 Responsible persons: Maura Flores

View Audit 28519

Finding 37287 (2022-101)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Corrective Action Plan: The Cancer Center will establish the following processes to enhance security procedures surrounding user access: ? IT personnel at the Cancer Center will review server admin groups on an annual basis per existing policies and procedures ? Annual reviews will coincide with ...

Corrective Action Plan: The Cancer Center will establish the following processes to enhance security procedures surrounding user access: ? IT personnel at the Cancer Center will review server admin groups on an annual basis per existing policies and procedures ? Annual reviews will coincide with the Cancer Center?s fiscal year start every September as part of our existing GRC reviews ? During the year, automated notifications will be setup to alert the proper IT teams when server admin group changes occur during the year that need to be reviewed prior to the annual review ? Outcomes from each annual review will be documented for historical reference as needed The finding concerning user access settings has been mitigated through the additional step to user profiles in the system. All admin group security access profiles are now in compliance with the Cancer Center?s policies. No additional steps are necessary to mitigate this finding. The team will continue to monitor per policy. Implementation Date: August 2023 Responsible Person: Craig Owen

View Audit 28519

Finding 37275 (2022-007)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate poli...

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate policy revisions to be drafted by July 31, 2023. Implementation date(s): July 31, 2023 Responsible persons: Chief Financial Officer

View Audit 28519 Questioned Costs: $1

Finding 37274 (2022-006)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate poli...

Corrective action plan: To strengthen requirements related to unique disaster funding, DSHS will amend DSHS Policy AA-3301: Monitoring and Management of the Operating Budget to establish roles and responsibilities for ensuring expenditures are reviewed and within grant parameters. We anticipate policy revisions to be drafted by July 31, 2023. Implementation date(s): July 31, 2023 Responsible persons: Chief Financial Officer

View Audit 28519 Questioned Costs: $1

Finding 37273 (2022-025)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Internal Control / Segregation of Duties Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsib...

Corrective action plan: Program management adopted policies and procedures to ensure supporting documentation for federal submissions are maintained, including any reconciling calculations or adjustments to support information. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: Mariana Salazar, Texas Rent Relief Director

View Audit 28519

Finding 37272 (2022-023)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.302

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative ...

Corrective action plan: ? For Source Data, the program has developed policies and procedures to document source data. ? For Cumulative Calculations, auditors specifically requested from TDHCA reports submitted to the Treasury from different periods to specifically be able to calculate cumulative figures for obligations and expenditures. TDHCA explained that the methodology the Treasury has requested for grantees to use will not allow the quarterly obligations and expenditures reported to be summed to equal the current cumulative amount due to adjustments for recaptured funds. This is an unavoidable reality of the Emergency Rental Assistance (ERA) program and federal reporting system and can only be rectified in the final report to Treasury. Certain aspects of the Treasury?s design of the program, most significantly the recapture of funds from beneficiaries, can cause the draw/transaction data for a given period, e.g. Q3 2022, to change after that quarter is complete. Per Treasury guidance, TDHCA will be able to resubmit expenditure and obligation figures for each quarter in the final report. For the December 2021 ERA 1 Monthly Compliance Report and November 2021 ERA 2 Monthly Compliance Report, the total number of households served were off by 0.4% and 0.05% due to inadvertently including households who were initially served but later had all of the funds recaptured and therefore should have been excluded. TDHCA has updated internal procedures for calculating these reports to ensure these are excluded from future reports. Implementation date(s): Implemented as of February 8, 2023 Responsible persons: David Johnson, Project Manager ? Process Mgmt. /Data Analytics

View Audit 28519

Finding 37270 (2022-021)

Significant Deficiency 2022

State of Texas C/o Comptroller of Public Accounts

TX

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

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Managemen...

Corrective action plan: Although the Department performed a partial review of service accounts during the review period and has current policies in place, a review and update of its policies will ensure the completeness and timeliness of future reviews and allow for improved documentation. Management intends to implement a list of all applicable systems to be reviewed, an associated scheduled timeline and allow for the documentation of its review and approval. SOP 1264.03 which is the policy that management intended to address the review of service accounts will be revised to better define the systems that are to be reviewed. In the SOP, the term ?System accounts? was intended to include all accounts not directly assigned to an employee, which are required for the functionality of TDHCA Information Technology (IT) systems. ?System accounts? could be used synonymously with the term ?Service accounts? and the agency will modify the policy to specifically refer to service accounts. Implementation date(s): August 2023 Responsible Persons: Director of Information Systems

View Audit 28519

Finding 37267 (2022-005)

Material Weakness 2022

Greene County Medical Center

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing Number: 93.498 Finding Summary: There was no evidence of formal review and approval over tracking of expenditures that were claimed ...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing Number: 93.498 Finding Summary: There was no evidence of formal review and approval over tracking of expenditures that were claimed for the program. In addition, there was no evidence retained that the Medical Center?s special reports submitted to the Department of Health and Human Services for Periods 2 and 3 TIN #426037888 were reviewed or approved by an individual separate from the preparer prior to submission. Responsible Individuals: Mark Wall, CFO Response: The Medical Center has made changes in the Finance Staff and now communicate regularly with an outside accounting firm. This firm will be used for guidance going forward to meet the terms and conditions of federal grants. Documents will be compiled by staff Accountant and Controller and verified for appropriateness by the accounting firm. Anticipated Completion Date: September 30, 2022

View Audit 30839

Finding 37186 (2022-001)

Material Weakness 2022

Mental Health Association of San Francisco

CA

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

Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is ...

Mental Health Association of San Francisco (?the Organization?) respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Allowable Costs/Cost Principles and Activities Allowed or Unallowed Finding Summary: During the performance of the June 30, 2022 audit, we noted that there was a lack of appropriate and sufficient review and approval of the timesheets of certain employees, a condition that may result in inaccurate payroll expenditures. Responsible Person for the Implementation of the Corrective Action Plan: Mark Salazar, President & CEO. If there are any questions regarding this plan, please call Mark Salazar at (415) 421-2926. Corrective Action Plan: Management provided a walkthrough of the updated time & attendance records approval policy to all supervisors and managers during the management team meeting on Wednesday, January 11, 2023. Additionally, management had an agency wide mandatory training which included a more thorough training and review of the policy, a review of the timecard review, approval and submission procedure and a Q&A session. Management offered the training during the regularly scheduled agency-wide all staff trainings on Wednesday, January 18, 2023 and on Friday, January 20, 2023 (3 separate time slots) and Monday, January 23, 2023 (3 separate time slots). Management tracked attendance and sent out the recorded training and FAQ sheet to all staff. To ensure a high approval rate, the HR team will run a timecard approval report after each pay period to monitor and track approvals and notify applicable staff of missing timecard approvals. Applicable staff have 2 days to approve their timecard to avoid the implementation of a disciplinary action. Anticipated Completion Date: The corrective action plan is underway and will be assessed frequently with full correction taking effect on or before June 30, 2023.

View Audit 35101

Finding 37163 (2022-002)

Significant Deficiency 2022

Mercy Hospital Iowa City, Ia

IA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and app...

Finding No. 2022-002: Personnel Responsible for Corrective Action: Stuart Elkin, Vice President of Finance, Mercy Iowa City Anticipated Completion Date: Completed as of September 23, 2022 Corrective Action Plan: As it relates to the PRF Reporting Portal submissions, in addition to the review and approval of the Controller, the Vice President of Finance (Stuart Elkin) will also review and approve the submissions, to ensure all expenses submitted are appropriate and that expenses that do not relate to the prevention, preparation or response to the coronavirus are not included in future reporting. This corrective action plan was implemented as of September 23, 2022, prior to the Period 3 PRF reporting submission.

View Audit 37762 Questioned Costs: $1

Finding 37137 (2022-002)

Material Weakness 2022

St. Johns Unified School District No. 1

AZ

Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN U.S. Department of Education St. Johns Unified School District No. 1 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 2022 The findings from the schedule of findings and questioned costs are discu...

CORRECTIVE ACTION PLAN U.S. Department of Education St. Johns Unified School District No. 1 respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 ? June 30, 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?FINANCIAL STATEMENT AUDIT 2022-002 ALLOWABLE AND UNALLOWABLE COSTS Program: Education Stabilization Fund CFDA Number: 84.425D and 84.425U Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Type of Finding: Noncompliance, material weakness in internal control Compliance Requirement: A. Allowable and Unallowable Costs Condition/Context: The District did not maintain documentation to support retention stipends and other monies paid to employees during the current year. Payroll vouchers were approved to support the amounts paid to employees but no other time and effort documentation was maintained. Repeat Finding: This is not a repeat finding. Action planned in response to finding: Management will establish procedures to ensure proper time and effort documentation is maintained to support payout of federal funds to employees. Planned completion date for corrective action plan: For the period ending June 30, 2023. Name of the contact person responsible for corrective action: Ginger Wiltbank, Finance Director

View Audit 35992

Corrective Action Plans

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