Corrective Action Plans

Finding 12555 (2022-001)

Significant Deficiency 2022

Restore Nyc, Inc.

NY

Allowable Costs / Cost Principles § 200.430

Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting...

Restore noted that 3 out of the 19 timesheets that were dated after Restore implemented its new process (i.e., after May of 2022) were missing documented supervisory reviews. This oversight was due to role changes and administrative transitions. To further strengthen the internal controls supporting time tracking, in addition to executing against the corrective action plan note in the prior year findings, in FY23 Restore also created a checklist to track all grant funded timesheets to ensure documented approvals and accurate time tracking.

View Audit 18045

Finding 12544 (2022-003)

Material Weakness 2022

McComb Separate School District

MS

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

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board appr...

2022-003 Deficiencies in controls surrounding payroll expenditures A. Name of contact person responsible for corrective action: Name: Courtney Bershell Title: Business Manager B. Corrective action planned: The district will strengthen internal controls to ensure all employees are properly board approved and employee payments are verified according to the board approved amounts. The proper support will be maintained in the minutes and in the accounting software. C. Anticipated completion date: June 30, 2023

View Audit 17253

Finding 12517 (2022-004)

Significant Deficiency 2022

County of Fresno

CA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly repor...

Finding 2022-004 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) - Reporting (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. 24 Views of Responsible Officials and Corrective Action The quarterly reports were managed under Department administration resources during the COVID pandemic response. During this time there were significant vacancies with the Department and consistent turnover that required for staff to be constantly retrained in their duties. As Department administration was able to stabilize its resources the analyst compiling the information from multiple divisions still had the challenge of managing the collection of responses with a highly impacted department staff. The department administration analyst leading the compiling of the information for ELC quarterly reports was also assisting with COVID response duties in ensuring contracts and resources were in place to maintain or adjust COVID response resources. In addition, there was significant turnover and addition of staff at the State level that did not allow for timely responses to local inquiries that affect contract management and report. After the stabilization of the workforce at both levels there has been significant improvement in meeting timelines. Anticipated Completion Date June 2023 Contact Information of Responsible Official Name: Chashua Lor Title: Staff Analyst Phone: 559-600-6961

View Audit 17080

Finding 12515 (2022-002)

Significant Deficiency 2022

County of Fresno

CA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued r...

Finding 2022-002 ? Coronavirus State and Local Fiscal Recovery Funds ? Allowable Cost/Cost Principle (Significant Deficiency) Management?s Response or Department?s Response Management agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action The County issued reimbursement based on actuals. The voucher created by the department was for $494,988 and the County reimbursed this amount back to the department. ARPA over claiming started with the payment of the supplemental September 21 invoice that was miscalculated by 23 reducing the Revised September 21 invoice with the Original August 21 invoice, instead of the Original September 21 invoice. This miscalculation was not immediately recognized when the supplemental payment was paid in November 2021. The need to return funds to ARPA was recognized after the DSS Admin completed a reconciliation at end of 2022. This was communicated to DSS Finance in January 2023, thus the discussion between DSS Finance and DSS Admin to finalize the amount. DSS is already in the process of finalizing the amount that needs to be returned to the County ARPA funds. For the corrective action, DSS will be submitting a memo signed by the DSS Director addressed to the CAO for the return of $376,777 to the County ARPA funds. Anticipated Completion Date May 2023 Contact Information of Responsible Official Name: Grace Geo Title: DSS Finance Division Chief Phone: 559-600-2866

View Audit 17080 Questioned Costs: $1

Finding 12508 (2022-003)

Significant Deficiency 2022

Battle Ground Healthcare

WA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle...

Finding # 2022-003 (Repeat of 2021-004) Significant deficiency over allowable costs 14.218/14.228 Community Development Block Grants/ Entitlement Grants Finding: Contract billings were prepared, reviewed, and submitted by the same person and duties were not segregated for the contract billing cycle Recommendation: The Organization should have proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Corrective Action: We plan to develop procedures to document the individuals preparing and the individuals reviewing invoices. We will review current procedures to ensure separate personnel are responsible for each function. Anticipated Completion Date: December 31, 2023

View Audit 17054

Finding 12496 (2022-006)

Significant Deficiency 2022

Child Development Services

ME

Allowable Costs / Cost Principles Reporting Significant Deficiency

CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted fo...

CDS recognizes there are significant challenges with respect to documentation and verification related to CINC. In response to this finding in FY21, CDS moved to improve implementation by reviewing current policies and procedures and providing CINC data input training for staff. CDS also budgeted for 1 quality assurance (QA) FTE to centralize the consent to bill workflow and provide payor source validation to improve the accuracy of the data in CINC. Due to a challenging work force environment, CDS was not able to fill that position with a qualified candidate until May of 2022. The addition of this position has served to strengthen this control process. Furthermore, CDS will implement a new procedure in FY23 that centralizes responsibility, provides a document checklist, and clearly defines timeline expectations at the site level. This will be supported by an updated consent form, fiscal training, and TA support from the QA and CINC support.

View Audit 17026

Finding 12495 (2022-005)

Significant Deficiency 2022

Child Development Services

ME

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to addr...

CDS has recognized the challenges present in the timelines and authorization of Children?s Service plans. In response to this finding in FY21, CDS implemented training for staff to review policies and procedures and provided CINC training. Although some progress has been noted, CDS continues to address this challenge through staff training. The unfinalized plan report from CINC is provided to site directors monthly. Any ongoing areas of concern are reported to the CDS Director for resolution.

View Audit 17026

Finding 12494 (2022-003)

Significant Deficiency 2022

City of Gallup

NM

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completin...

The City has reviewed this and we concur with the recommendation. The Federal help desk is available for common issues only but, our issue was technical with no particular IT representative available. Our current contact for ARPA inquiries is now with the State of New Mexico who helped in completing the partial reporting. The reporting for FY2022 will continue with expenditure and obligation updates and the FY2023 has a deadline of April 2024. Updates will take by January 31, 2023 and by March 2023 for both FY2022 and FY2023 ARPA activities. The intent is to perform on a semi-annual basis as NEU?s are required to report annually. Finding resolved timeline: 01/31/2023 ? FY2022 and FY2023 reporting upload 03/31/2023 ? FY2022 and FY2023 reporting updates FY2024 ? Semi-annual reporting FY2025 ? Semi-annual reporting FY2026 ? 11/30/2025 Designation of employee position responsible for meeting this deadline: Environmental Program Coordinator - Elizabeth Barriga

View Audit 17024

Finding 12493 (2022-002)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

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

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will contin...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Corrective Action Plan: Management will exclude the amount of subawards that exceeds $25,000 per ?Club? from the monthly indirect cost calculation. Management will continue to review the indirect costs calculation before it is posted to the general ledger. Anticipated Completion Date: June 30, 2023

View Audit 17023 Questioned Costs: $1

Finding 12492 (2022-001)

Significant Deficiency 2022

Boys & Girls Clubs of America

GA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.430 § 200.431

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Blanca Ramos, Sr. Manager, Compensation and Benefits Accounting Corrective Action Plan: Management will implement a new quality review process to ensure that correct defa...

Individuals Responsible for Corrective Action Plan: Jason Penegar, Vice President - Controller Nisha Eberhart, Accounting Manager Blanca Ramos, Sr. Manager, Compensation and Benefits Accounting Corrective Action Plan: Management will implement a new quality review process to ensure that correct default fund codes are assigned to staff for the DOL WPY grant. In addition, Management will implement a complete oversight review of all grant time charges in advance of the execution of a drawdown of DOL funds. Anticipated Completion Date: June 30, 2023

View Audit 17023

Finding 12487 (2022-002)

Significant Deficiency 2022

City of St Augustine Beach

FL

Allowable Costs / Cost Principles

2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review th...

2022-002 ? ANL #21.027 ? Activities Allowed/Allowable Costs ? Approval of Salaried Employees? Time. The City recognizes that with the switch to electronic timekeeping for the City, the policy for salaried employee timesheets was not updated accordingly. The City has engaged a contractor to review the policies currently in place and update them to reflect the new processes in place.

View Audit 16968

Finding 12467 (2022-001)

Significant Deficiency 2022

Byrd Barr Place

WA

Allowable Costs / Cost Principles Significant Deficiency § 200.430

Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processe...

Corrective Action Plan Fiscal Year Ended December 31, 2022 Finding: 2022-1 Contact: Duane Landon, CFO duane@byrdbarr.place 206.812.4947 Finding: Timesheets did not support payroll allocations for ERAP versus LIHEAP. Corrective Action: Time will be allocated based on the number of files processed per program and timesheets will be completed to reflect this allocation. Proposed Completion Date: This has already been implemented for 2023.

View Audit 16940

Finding 12454 (2022-001)

Significant Deficiency 2022

Heartland International Health Center and Subsidiary

IL

Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discou...

Identifying Number: 2022-001 Finding: While testing the special tests and provisions requirement, we noted there was one patient for which the Health Center did not have documentation to support whether the sliding scale discount was appropriately provided, one patient where the sliding scale discount was erroneously calculated, and one patient who qualified for the sliding scale discount that was erroneously not provided a sliding scale discount. Corrective Actions Taken or Planned: The Health Center will update the audit tool to include the following questions: Did the employee correctly apply the sliding fee scale? Does the documentation support the sliding fee allocation? The audit tool is a questionnaire used by managers to support compliance with the sliding fee scale policy. Managers conduct bi-weekly random audits on front desk staff. Name of person responsible for corrective action: Randy Johnson Title: Chief Financial Officer Anticipated completion date: April 30, 2023

View Audit 16889 Questioned Costs: $1

Finding 12406 (2022-001)

Significant Deficiency 2022

Planned Parenthood of Greater Texas, Inc.

TX

Allowable Costs / Cost Principles Eligibility Significant Deficiency

2022-001 Finding: Missing eligibility forms for Title X Patients Planned Parenthood of Greater Texas (PPGT) was awarded a five-year Title X grant in March 2022. At that time, it was necessary to write new policies, develop forms, trainings, and provide staff education on Title X expectations. The 20...

2022-001 Finding: Missing eligibility forms for Title X Patients Planned Parenthood of Greater Texas (PPGT) was awarded a five-year Title X grant in March 2022. At that time, it was necessary to write new policies, develop forms, trainings, and provide staff education on Title X expectations. The 2023 financial audit was the first audit of Title X since PPGT regained the program a year earlier. The audit identified gaps in understanding of front-line staff and PPGT policy. Corrective Action Plan Annual Title X training will be provided to staff Title X centers in mid-June 2023. The training will include expanded direction and provide clarity for the staff regarding the expectations around eligibility forms. In April 2023, the Sr. Grants Project Manager began performing monthly chart audits across all Title X sites to assess compliance with the 340b program. The audits review ten charts from each Title X center, chosen at random. The criteria include looking for evidence demonstrating compliance with the requirement that an eligibility Form is completed with income information and signed by the patient. Following an audit, a report is provided to the 340b committee and further corrective action will be taken as needed.

View Audit 18182

Finding 12384 (2022-001)

Significant Deficiency 2022

Dominican University of California

CA

Student Financial Aid Allowable Costs / Cost Principles Cash Management

3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, D...

3/30/2023 Grant Thornton 10 Almaden Blvd., Suite 800 San Jose, CA 95113 RE: Management?s Corrective Action Plan in Response to Fiscal Year 2022 Item 2022-001 ? Significant Deficiency ? Reporting: Special Reporting 1. Contact person: Syble Allen, Controller 2. Plan of action: The Controller, Director of Institutional Research and Student Accounts Director will all be given copies of the prepared FISAP for review and comment at least 3 days prior to FISAP submission each October 1. 3. Anticipated completion date: This new process will be implemented April 1, 2023.

View Audit 16199

Finding 12382 (2022-001)

Significant Deficiency 2022

The Center for Trauma & Resilience

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Audit Finding Reference: 2022-001 Planned Corrective Action: We agree with the auditor?s finding and have taken immediate steps to address the finding. Immediately upon detection the check and the associated de minimis charge of 10% were immediately refunded to the grant via check 9418 dated May 3...

Audit Finding Reference: 2022-001 Planned Corrective Action: We agree with the auditor?s finding and have taken immediate steps to address the finding. Immediately upon detection the check and the associated de minimis charge of 10% were immediately refunded to the grant via check 9418 dated May 31, 2023. Additionally on May 26, 2023, which is when the issue was identified, we held a meeting with the supervisor in charge of the programmatic staff that assembles documentation charged to the grant. The supervisor communicated that this was an oversight that has never occurred before and will not occur again in the future. The lapse related to a staff error in coding that was not detected in the initial review of the transaction. The supervisor will also reemphasize the grant requirements in training of all staff and implement an additional review and approval before all documentation is sent to accounting/finance for their review and entry into the Accounting System. Specifically, the control will add an additional review that checks that pertain to the VOCA grant cannot be written directly to the victim. We also made additional updates to our finance procedures and Finance Procedure Manual to further emphasize and increase the scrutiny of the reviews in place. Name of Contact Person: Joan Hunter, MBA, Finance Director Anticipated completion date: The Corrective action plan above was implemented on May 26, 2023 was completed on May 31, 2023 when the check was mailed to Colorado Department of Public Safety. A General Ledger correction was also made with the writing of this check.

View Audit 16790 Questioned Costs: $1

Finding 12377 (2022-001)

Material Weakness 2022

City of Corpus Christi, Texas

TX

Questioned Costs Allowable Costs / Cost Principles Eligibility

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have ...

The City of Corpus Christi?s Responsible Official(s) will work with HUD to determine the nature of demolition costs and ensure all demolition costs are being appropriately expended under the grant agreement and ensure costs reported through the Consolidated Annual Performance Evaluation Report have the correct IDIS numbers. Person Responsible: Leticia Kanmore, Grant Monitoring Manager, Neighborhood Services Anticipated Completion Date: May 31, 2023

View Audit 16768 Questioned Costs: $1

Finding 12371 (2022-002)

Significant Deficiency 2022

Wyoming County Board of Education

WV

Allowable Costs / Cost Principles

FINDING # TITLE OF FINDING CONTACT PERSON ANTICIPATED COMPLETION DATE 2022-002 INADEQUATE APPROVALPROCESS FOR RHONDA THOMAS/KEITH STEWART 06/30/23 ...

FINDING # TITLE OF FINDING CONTACT PERSON ANTICIPATED COMPLETION DATE 2022-002 INADEQUATE APPROVALPROCESS FOR RHONDA THOMAS/KEITH STEWART 06/30/23 EXPENDITURES OF FEDERAL AWARDS BRENDA SHUMATE/GRANT CAMPBELL CORRECTIVE ACTION PLANNED TO BE TAKEN: THE CHILD NUTRITION DIRECTOR, ESSERF DIRECTOR, SPECIAL ED DIRECTOR AND CSBO WILL WORK TOGETHER TO ENSURE THAT ALL PROCEDURES FOR THE SPENDING OF FEDERAL AWARDS ARE FOLLOWED. ALL INVOICES WILL PROPERLY HAVE APPROVAL PRIOR TO THE EXPENSING OF FUNDS. MORE CARE WILL BE INSTITUTED TO ENSURE FULL COMPLIANCE.

View Audit 16762

Finding 12367 (2022-004)

Significant Deficiency 2022

Bjc Healthcare

MO

Allowable Costs / Cost Principles Special Tests & Provisions

Finding 2022-004 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, H. Period of Performance and N. Special Tests and Provisions Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance...

Finding 2022-004 ? A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, H. Period of Performance and N. Special Tests and Provisions Identification of the federal program: Federal Program: COVID-19 Disaster Grants ? Public Assistance (Presidentially Declared Disasters) (Assistance Listing No. 97.036) Federal Agency: U.S. Department of Homeland Security, Federal Emergency Management Agency (FEMA) Pass-Through Entities: Missouri State Emergency Management Agency and Illinois Emergency Management Agency BJC HealthCare Location: Various Pass-Through Award Numbers: PA-07-MO-4490-PW-00281(0) PA-07-MO-4490-PW-00492(664) PA-07-MO-4490-PW-00508(688) PA-05-IL-4489-PW-00787(0), PA-05-IL-4489-PW-00787(1) PA-05-IL-4489-PW-00788(0), PA-05-IL-4489-PW-00788(1) PA-05-IL-4489-PW-00789(0), PA-05-IL-4489-PW-00789(1) PA-05-IL-4489-PW-01324(1704) PA-05-IL-4489-PW-01329(1701) PA-05-IL-4489-PW-01330(1702) Pass-Through Award Periods: 08/01/2020?09/30/2021 01/01/2020?05/11/2023 01/21/2020?03/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 07/01/2020?12/31/2021 01/01/2020?05/11/2023 01/01/2020?05/11/2023 01/01/2020?05/11/2023 Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. BJC HealthCare is committed complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. To facilitate these requirements, BJC HealthCare will implement controls and documentation 1) to demonstrate when the controls was performed and by whom, 2) to ensure that invoices allocated between multiple project worksheets do not exceed the claim in total, and 3) to include a reconciliation to ensure the population ties to the expenses claimed and expenses to be claimed. Responsible Parties: Lori Schreiner, Vice-President, Finance, BJC HealthCare Mark Melliere, Director, System Finance, BJC HealthCare Completion Date: 4th Quarter 2023

View Audit 16759

Finding 12365 (2022-005)

Material Weakness 2022

Bjc Healthcare

MO

Allowable Costs / Cost Principles Reporting

Finding 2022-005 ? A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles Identification of the federal program: Federal Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing No. 93.498)(PRF) Federal Agency: U.S. Department of...

Finding 2022-005 ? A. Activities Allowed or Unallowed and B. Allowable Costs/Cost Principles Identification of the federal program: Federal Program: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution (Assistance Listing No. 93.498)(PRF) Federal Agency: U.S. Department of Health and Human Services, Health Resources and Services Administration (HRSA) BJC HealthCare Location: Various Tax Identification Numbers: Various Payment Received Periods: July 1, 2021 through June 30, 2021 (Period 3) and July 1, 2021 through December 31, 2021 (Period 4) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the finding as reported. BJC HealthCare is committed to complying with program requirements and meeting program objectives as defined in Section 200.303(a) of the Uniform Guidance, regarding auditee internal controls. BJC HealthCare does not expect to report expenses in any future reporting period. If, at some future date, additional funds are received and expenses are utilized for the PRF funds, BJC HealthCare will implement appropriate internal controls around review and approval of allowable activities and allowable costs. Responsible Parties: Lori Schreiner, Vice President, Finance, BJC HealthCare Completion Date: Expenses will not be utilized in future PRF reporting periods.

View Audit 16759

Finding 12361 (2022-001)

Significant Deficiency 2022

Bjc Healthcare

MO

Student Financial Aid Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

Finding 2022-001 ? N4. Enrollment Reporting Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Departme...

Finding 2022-001 ? N4. Enrollment Reporting Identification of the federal program: Federal Program: Student Financial Assistance Cluster: Federal Pell Grant Program (Assistance Listing No. 84.063) and Federal Direct Student Loans (Assistance Listing No. 84.268) Federal Agency: United States Department of Education BJC HealthCare Location: Goldfarb School of Nursing Award Periods: January 1, 2022 through June 30, 2022 (included in award year July 1, 2021 through June 30, 2022) and July 1, 2022 through December 31, 2022 (included in award year July 1, 2022 through June 30, 2023) Views of responsible officials and planned corrective actions: BJC HealthCare agrees with the findings as reported. The Goldfarb School of Nursing is at Barnes-Jewish College (GSON) is committed to ensuring that student enrollment changes are reported accurately and timely to the National Student Loan Data Systems (NSLDS) in accordance with federal regulations. Procedures and processes have been implemented (to date) to address and correct GSON enrollment reporting compliance. To facilitate the completeness of the enrollment reporting process, the following steps will be incorporated into the GSON?s procedures: ? A second-tier review of student enrollment status reports (SFRNSLC), as prepared by the GSON Registration Technical Specialist, will continue to be completed by the GSON Registrar before submission of data to the National Student Clearinghouse (NSC). The GSON Registrar will randomly select a sample of students to compare enrollment report data to the student information system (Banner) and document their findings. This control was implemented in October 2022. Responsible Parties: Kristina Rieger, Registrar, Goldfarb School of Nursing at Barnes-Jewish College Edward Gricius, Associate Dean, Student Experience & Development, Goldfarb School of Nursing at Barnes-Jewish College Completion Date: The corrective action plan was implemented in October 2022.

View Audit 16759

Finding 12356 (2022-001)

Significant Deficiency 2022

Atkinson County Board of Education

GA

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.403 § 200.404

FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency...

FA2O22-001 Improve/Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principles Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.4250 - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary And Secondary School Emergency Relief Fund Federal Award Number: 5425D2000L2 (Year: 2020), 5425U2L0072 (Year: 202L) Questioned Costs: $61,000.00 Repeat of Prior Year Finding: None Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: We concur with this finding. The process used to pay retention pay to staff has been reviewed and will only be a paid to staff employed by the Atkinson County Board of Education. Estimated Completion Date: 3/13/2023 Contact Person: Lessie Youngblood Telephone: 912- 422-7878 Email: lyoungblood@atkinson.k12. ga.us

View Audit 16730 Questioned Costs: $1

Finding 12294 (2022-101)

Significant Deficiency 2022

Navajo County Community College District

AZ

Allowable Costs / Cost Principles § 200.303

Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recom...

Maderia Ellison, Vice President for Administrative Services/CFO Jeremy Raisor, Dean of Career & Technical Education Anticipated completion date: June 30, 2023 Corrective Action Plan: The District has been made aware of the issues related to the federal awards and concurs with the finding and recommendations. The District will develop and implement student refund procedures to ensure that written or electronic consent is received from students before applying emergency financial assistance to the student?s outstanding account balance, and that if the consent cannot be obtained within the appropriate time period funds will be released to the student. The district will also make any necessary adjustments on the three accounts where emergency financial assistance was misapplied.

View Audit 16637

Finding 12290 (2022-002)

Significant Deficiency 2022

Municipality of Aguadilla

PR

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Recommendation We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such in...

Recommendation We recommend that the Municipality should start the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the Schedule of Expenditures of Federal Awards with enough time to assure that such information is available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date.

View Audit 16633

Finding 12266 (2022-005)

Material Weakness 2022

Epilepsy Foundation of America

MD

Questioned Costs Cash Management Allowable Costs / Cost Principles

Finding 2022-005: Material Weakness over Cash Management and Allowable Costs - Review of Cash Drawdowns Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Gu...

Finding 2022-005: Material Weakness over Cash Management and Allowable Costs - Review of Cash Drawdowns Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships. Finding: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. The Uniform Guidance also requires organizations who receive funds on a cost reimbursement basis to only draw down funds for allowable expenditures under the grant. Management has an established control in place, in that the VP of Finance reviews the calculation of expenditures not drawn down prior to the submission of the drawdown request. However, the control was ineffective to prevent and detect an erroneous expense journal entry, considered an unallowable expense and is an instance of noncompliance, from being included in the drawdown. Planned Corrective Action: A corrective action was taken and the Foundation returned the funds drawn down to the Department of Treasury. The Foundation has implemented an additional confirmation process where reimbursable expenses will be reviewed along with the draw down prior to draw down. This additional step will ensure that erroneous coding does not result in a funds draw down. Name and Person Responsible: Caro Marie Brown (Senior Director of Finance), June Nolan (Accounts Payable Accountant), and Lindey Camerata (Controller). Anticipated Completion Date: February 2023.

View Audit 16547 Questioned Costs: $1

Corrective Action Plans

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