Corrective Action Plans

Finding 40136 (2022-015)

Significant Deficiency 2022

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

Finding 39994 (2022-005)

Significant Deficiency 2022

One Vision

IA

Allowable Costs / Cost Principles Eligibility Reporting § 200.303

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowe...

Finding 2022-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: The Organization?s Period 2 report to HHS included expenditures that were not properly supported. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Management is aware of the expenditures, even though small in amount, that were not properly supported, and lost revenue calculation and some of the expenditure listings not being reviewed separate from the preparer. The organization has created processes around preparing and reviewing for items such as this. The finance team is committed to these changes to improve accuracy of our work. Anticipated Completion Date: September 28, 2023

View Audit 45801

Finding 39993 (2022-004)

Material Weakness 2022

One Vision

IA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Findin...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Applicable Federal Award Number and Year ? Period 2 TIN #420953968 Federal Financial Assistance Listing #93.498 Compliance Requirement: Reporting Finding Summary: The Organization selected option ii to calculate lost revenue, which consists of a comparison of actual results during the period of availability to the approved budget. The Organization did not have a budget for the entire reporting period that was approved prior to March 27, 2020. For the periods that the Organization did not have an approved budget, the Organization calculated lost revenues using a budget approved by their board after March 27, 2020. The Organization also did not adjust patient revenue for certain adjusting entries identified as part of the financial statement audit, which should have been included to calculate net patient revenue. In addition, the Organization, did not back out lost revenues that had been claimed by other funds. When the Organization tried to reopen their report during the single audit, the Organization was informed that amendments were not allowed. Finally, the Organization?s lost revenue claimed under the program as an allowable cost was not fully reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Mario Van Dijk, CFO Corrective Action Plan: Our budget for FY 2020 was approved prior to the March 2020 deadline identified. We therefore used Method 2 since the budget had been approved. However, we should?ve used Method 3 which would?ve allowed FY 2021 and later to compare actual to budget. We contacted HRSA during our single audit to try and have our reporting reopened so that we could amend the reporting, however that request was denied. If we had been able to reopen our report, we also would have adjusted lost revenue for adjusting entries identified as part of the financial statement audit and other sources that used lost revenue. However, the total lost revenue used to claim PRF would not have changed as we had significant excess lost revenue, so net effect in changes would be none. Anticipated Completion Date: September 28, 2023

View Audit 45801

Finding 39988 (2022-001)

Material Weakness 2022

Buffalo Bayou Partnership and Affiliates

TX

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

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on Decem...

Finding #2022-001 ? Material Weakness Condition and context: In June of 2022, the Partnership was awarded a grant from the City of Houston to provide construction funding for an affordable housing project. The City of Houston participated in the closing for the affordable housing project on December 22, 2022, which included approving the grant payment for acquisition costs of $2,250,000. At the time of the commencement of the contract period, procedures were not in place to identify allowable acquisition costs. While allowable costs were subsequently identified for the contract period that met the definition of allowable acquisition costs under the Uniform Guidance, the Partnership nor its co-developer, who is responsible for the accounting for the development of the affordable housing, had put in place internal controls related to the submission and approval of the costs being reimbursed under the grant. Recommendation: The Partnership in coordination with the project co-developer should develop procedures for approving and identifying allowable costs. Planned corrective action: Management has adopted policies and procedures for the approval and review of all draws on the grant and the supporting documentation for allowable expenditures. Responsible officer: Michele Marvin, Vice President of Finance and Administration Estimated completion date: September 1, 2023

View Audit 45798

Finding 39987 (2022-003)

Significant Deficiency 2022

Lifespace Communities, Inc.

IA

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

2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. A...

2022-003 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: We recommend that management review all expenditures to ensure they are allowable costs under the compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review the policies around reporting to ensure the amounts reported are all allowable costs. Name of the contact person responsible for corrective action: Nick Harshfield, CFO Planned completion date for corrective action plan: December 2023

View Audit 45797 Questioned Costs: $1

Finding 39928 (2022-008)

Significant Deficiency 2022

State of Hawaii, Department of Accounting and General Services

HI

Cash Management Allowable Costs / Cost Principles HUD Housing Programs

2022-008 ? Cash Management (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition Per 31 CFR Part 205, the State must minimize the time betw...

2022-008 ? Cash Management (Significant Deficiency) Governor?s Office care of State Department of Budget and Finance AL Number: 21.026 Program Title: Homeowner Assistance Fund Direct Award from: U.S. Department of Treasury Condition Per 31 CFR Part 205, the State must minimize the time between the drawdown of Federal funds from the Federal government and subsequent disbursement for Federal program purposes. The auditing firm haphazardly tested 3 expenditures of the 7 transactions that occurred in fiscal year 2022 and found that the time between drawdown and disbursement of Federal funds by the State was not minimized. Current Status of Corrective Action Plan Concur. The U.S. Treasury wired Homeowner Assistance Funds (HAF) as a lump sum payment thus B&F did not have to submit a drawdown request to obtain the funds. Since B&F did not have control over the timing of the receipt of the funds, it is unclear how B&F could have complied with the requirement of 31 CFR Part 205 to minimize the timing of the disbursement of the funds. B&F had consulted with the U.S. Treasury on how to best comply with this requirement but has not received a response thus far. Person Responsible Mark K. Anderson, Office of Federal Awards Management, Administrator Anticipated Date of Completion July 1, 2023

View Audit 40897

Finding 39866 (2022-001)

Material Weakness 2022

Special Olympics Indiana, Inc.

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.305 § 200.319 § 200.320

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management ...

Recommendation: The Auditor noted the Organization should consider implementing policies, procedures, and internal controls specific to federal awards which are in writing and are approved by the appropriate level of management or those charged with governance. Planned Corrective Action: Management agrees with the recommendation and has implemented the following steps. A procurement policy, compliant with the Procurement Standards codified in 2 C.F.R. ? 200.317 through ? 200.327 has been approved by the Board of Directors. This policy states the procedures required for documentation for procurement of goods and services related to all Federal awards. Specific additional procedures have been implemented providing an additional level of review for all Federal expenditures, including a quarterly reconciliation of reporting submitted to the granter.

View Audit 37544

Finding 39861 (2022-003)

Material Weakness 2022

Cedar Valley Services, Inc.

MN

Allowable Costs / Cost Principles

Cedar Valley Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently w...

Cedar Valley Services, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 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 MATERIAL WEAKNESS 2022-001 Financial Statement Preparation. Recommendation: The Organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization?s management is aware of the limitations and risks as currently structured. As the Organization grows and additional employees are hired, management will again look for ways to add more layers of oversight. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: Ongoing 2022-002 Material Audit Adjustments. Recommendation: We recommend the Organization continue to work with auditors to identify year-end adjustments that are necessary to ensure the accounts are adjusted to their appropriate year-end balances in accordance with GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to work on implementing a reconciliation and review process to ensure accounts are adjusted to their appropriate year-end balances in accordance with GAAP. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: Ongoing FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Transportation 2022-003 Formula Grants for Rural Areas ? Assistance Listing No. 20.509C Recommendation: We recommend the Organization review its policy and determine if there needs to be an amendment to its policy, or the calculations need to be updated to reflect the approved policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will take the steps necessary to either modify its cost allocation plan and seek approval of the plan, or modify its monthly calculation to properly reflect the approved plan. Names of the contact persons responsible for corrective action: Rich Pavek, Executive Director, and Kris Burkey, Finance Manager Planned completion date for corrective action plan: December 31, 2023 If the there are any questions regarding this plan, please call Rich Pavek at 507-433-2303.

View Audit 38130

Finding 39799 (2022-001)

Significant Deficiency 2022

Dalton Senior Housing, Inc.

GA

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertific...

SIGNIFICANT DEFICIENCY Finding 2022-001 ? Section 202 Supportive Housing for the Elderly, CFDA 14.157 Name of contact person: Tyler Kendall, Vice President of Post-Acute Care Services Corrective Action: A new HUD lease will be prepared, presented and signed at the time of the annual recertification for every tenant. Date of Corrective Action: The Organization implemented these procedures in February 2023.

View Audit 37154

Finding 39798 (2022-005)

Significant Deficiency 2022

Avoyelles Parish Police Jury

LA

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

CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should ...

CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.

View Audit 37940 Questioned Costs: $1

Finding 39781 (2022-006)

Material Weakness 2022

Oakland County, Michigan

MI

Questioned Costs Allowable Costs / Cost Principles Reporting

Finding Number: 2022-006 Condition: The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Planned ...

Finding Number: 2022-006 Condition: The County did not have adequate controls in place to determine allowable activities to be charged to the grant. During allowability testing, we identified one expenditure related to unallowable costs under ALN 93.268, Immunization Cooperative Agreements. Planned Corrective Action: To ensure eligibility compliance, audit findings and proof of communication regarding any disallowed expenditure will need to be provided to the grant accountant. This will be included on adjusting entries as supporting documentation and will be required to complete within 30 days of the finding. Contact person responsible for corrective action: Laura Randall Anticipated Completion Date: 10/01/2023

View Audit 37913 Questioned Costs: $1

Finding 39762 (2022-001)

Material Weakness 2022

South Bend School District No. 118

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Busi...

Corrective action the auditee plans to take in response to the finding: Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements Name, address, and telephone of District contact person: Barbara Cenci, Business Manager 304 S. Adams St South Bend, WA 98586 (360) 875-6041 Corrective action the auditee plans to take in response to the finding: The district acknowledges the finding and concurs with those details, however the district also would like to point out we have already corrected the issue and implemented the plan below last June, 2022. There have been no issues related to this current finding since the issuing of the previous finding, and internal controls are in place. The district has taken corrective measures to ensure compliance with the Davis-Bacon Act requirements on all contracts moving forward. Specifically, please note the following actions: 1. The district business manager, accounts payable assistant, and Superintendent have each been trained on the Davis-Bacon Act and the required federal requirements related to contracts; 2. All contracts in excess of $2,000 entered into for construction, alteration and/or repair, including painting and decorating, of a public building or public work, or building or work financed in whole or in part with federal funds, will contain the required contract provisions; 3. Contracts utilizing federal funds will be identified as such during the procurement process; 4. The superintendent, prior to approving related contracts, will ensure required contract provisions are included. Anticipated date to complete the corrective action: June 2022

View Audit 46300

Finding 39736 (2022-005)

Material Weakness 2022

Roseville Area Schools Isd No. 623

MN

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

2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit...

2022-005 Special Education Cluster ? Assistance Listing No. 84.027 & 84.173 Recommendation: We recommend the District reviews its procedures for charging wages and benefits to federal grants to ensure all are properly supported by time and effort documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will work to ensure proper time and effort documentation is retained for all employees with wages or benefits coded to a federal program going forward. Name of the contact person responsible for corrective action: Shari Thompson Planned completion date for corrective action plan: June 30, 2023.

View Audit 45109 Questioned Costs: $1

Finding 39691 (2022-004)

Significant Deficiency 2022

Cook County, Illinios

IL

Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommen...

Please allow this correspondence to serve as Cook County Health (CCH) and Cook County Department of Public Health (CCDPH) response to the audit findings. During the FY2022 Single Audit, six audit findings were identified by Washington, Pittman & McKeever, LLC. CCH and CCDPH will address the recommendations of the auditors by taking the following Corrective Action Plans (CAP) outlined below: Finding 2022-004: regarding not maintaining adequate controls over allowable costs as required by Federal regulations. Cause: The cause of this finding resulted from Program Leads and the Accounts Payable unit not following the established requirements for properly supporting invoices for services provided. The invoices that were attached in EBS Oracle were insufficient as required by the established County Policy. Correction Action: The CCH Director of Grants Accounting will be responsible for training the Program Leads and Account Payable (AP) unit to ensure proper supporting documents are attached to each invoice as required by the established County Policy. In the event the AP unit determines more supporting documentation is needed, then the Program Director/Lead will assist in obtaining proper supporting documents from partnered subrecipients and/or vendors. Supporting documents may include additional timesheets, payroll registers, T&E justification, etc. Issues will be flagged (based on assessed risk) by applying requirements identified in the CCH Subrecipient Monitoring Policy. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825

Finding 39689 (2022-005)

Significant Deficiency 2022

Cook County, Illinios

IL

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403

Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the estab...

Finding #2022-005: regarding CCDPH not adequately complying with federal regulations over allowable costs. Cause: The cause of this finding resulted from not following the established controls that ensure proper support documentation is included with the journal entry chargeback entries prepared by Finance staff to justify the charges incurred to the Grant. Additionally, the Program Lead (key personnel) assigned to the program left the organization prior to the Grant ending which affected the periodic review for allowable costs/charges. Corrective Action: The CCH Director of Grant Accounting will reinforce current internal controls so that the reviewer/approver (staff who prepares the chargeback) includes proper supporting documents and attaches to the entries in the EBS Oracle System. Additionally, the CCH Director of Grant Accounting will continue to reinforce current CCH procedures and ensure Grant expenditures are periodically reviewed and checked for allowability and reasonableness (based on activities) by both the Finance and Programmatic areas. Anticipated completion of the corrective action will be December 31, 2023.

View Audit 37825 Questioned Costs: $1

Corrective Action Plans

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