Corrective Action Plans

Finding 32951 (2022-002)

Significant Deficiency 2022

Unified School District No. 431 Hoisington, Kansas

KS

Cash Management School Nutrition Programs Matching / Level of Effort / Earmarking

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for m...

Recommendation We recommend that the District review its controls related to meal counts to ensure that they are properly counted and documented. Action Taken Physical meal counts were discontinued for the 2022-2023 school year, and the District will go back to using their electronic processes for meal counts.

View Audit 34219

Finding 32946 (2022-001)

Significant Deficiency 2022

Share

WA

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that incl...

Contracts charged for expenses outside of the period of performance have been credited for ineligible expenses. Share's Director of Finance, Christopher Brox will provide training to accounting staff responsible for expense entry, expense review and approval, and invoicing by June 30, 2023 that include the following topics: - Allowability of expenses based on both contract criteria and the period of performance. - key identifiers that could flag an exception in allowability based on period of performance, and how to catch this in the review of expenses. - General ledger transactions that require further review for period of performance allowability during monthly review of expenses prior to preparing invoices. This training will highlight this being a specific area of focus for review during periods when a contract terms and a new contract starts. This training will happen with all new accounting staff responsible for expense entry and review and will be incorporated as refresher trainings if contract and grant administrator expense reviews identify this as being a continued issue by staff performing expense data entry.

View Audit 31554

Finding 32932 (2022-001)

Significant Deficiency 2022

Oxnard Pathway to Educated Nutrition INC

CA

Cash Management Significant Deficiency

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending Septembe...

Corrective Action Plan Oxnard Pathway to Educated Nutrition, Inc. CNIPS ID# 05035 VENDOR # X278-00 Corrective Action Plan for Year Ending September 30, 2022 Oxnard Pathway to Educated Nutrition, Inc. respectfully submits the following corrective action plan for the fiscal year ending September 30, 2022. Findings: 2022-001 CACFP-Cash Management Provider checks outstanding without being reissued, payments not being received in a timely manner, not monitoring outstanding checks and follow up with providers. Reason: Fraud was found on our provider account. The account was closed in May 2022. New provider account opened May 2022. Oversight on our part by not referring back to uncleared checks on bank reconciliations in closed account. Action Taken: Payments were made as soon as we were able to verify that the checks were actually uncleared. The funds were sent via direct deposit to the providers that were found outstanding during our audit. A copy of those payments was sent to the auditors. Corrections: Provider Account- Our agency no longer issues paper checks to our providers. All providers receive their reimbursements via direct deposit. Providers are required to fill out an authorization form with their banking information giving us permission to deposit into the account listed on the form. If funds are returned due to incorrect banking information, the provider is contacted and made aware of the return. The money is redeposited into their account once the current banking information is received. A new updated authorization form is required to be sent in to keep on file. We monitor our accounts online frequently to ensure that any returned funds get resolved and reissued immediately. Administrative Costs Account- Our agency still issues paper checks to pay all administrative costs monthly. Between 8-12 checks are issued during the month. We monitor our account online and check off as each check clears. If a check has not cleared by the last week of the month, we will call the payee to verify receipt of check. If check has not been received, we will issue a stop payment on the check and reissue as soon as possible. Our CPA flags any uncleared checks or direct deposits that are outstanding when reconciling our accounts. Hard copies of the reconciliations are given to the director for review and to keep on file. The CPA is required to make the director immediately aware upon finding an outstanding check/direct credits via phone call or verbally in person.

View Audit 29458

Finding 32919 (2022-002)

Material Weakness 2022

Opportunity Alabama, Inc.

AL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimburseme...

Finding 2022-002 Timely Submittal of Reimbursement Reports and Cutoff Corrective Action Plan: In June of 2022, Opportunity Alabama Inc. began processing grant expense reimbursement reports on a quarterly basis. These reports are filed by the last day of the month following the quarter end. This allows for an up to date record of all open reimbursement periods.

View Audit 31541

Finding 32912 (2022-001)

Material Weakness 2022

Lexington County School District Two

SC

Cash Management

Finding: 2022-001 CORRECTIVE ACTION: During the quarterly grant claims process, the Director of Finance will ensure previous quarter grant claims are accounted for in the amount to be claimed for the current quarter. The Chief Financial Officer, who submits the claims to SCDE for reimbursement, wil...

Finding: 2022-001 CORRECTIVE ACTION: During the quarterly grant claims process, the Director of Finance will ensure previous quarter grant claims are accounted for in the amount to be claimed for the current quarter. The Chief Financial Officer, who submits the claims to SCDE for reimbursement, will generate their own budget report to verify expenditures before submitting the quarterly claim for reimbursement. ANTICIPATED COMPLETION DATE: In-process or by 2nd quarter claims of FY22-23 CONTACT PERSON: Allison Barrs, Director of Finance and/or Travis Crocker, Chief Financial Officer

View Audit 28643

Finding 32910 (2022-002)

Significant Deficiency 2022

Western Pacific Regional Fishery Management Council

HI

Cash Management § 200.305

AUDIT FINDING 2022-002 Cash Management Condition: During our audit, we noted draw downs from the Sustainable Fisheries Fund XII award were on hand in excess of thirty days during the periods April through July 2022 and October through December 2022. Funds from the Sustainable Fisheries Fund XIII awa...

AUDIT FINDING 2022-002 Cash Management Condition: During our audit, we noted draw downs from the Sustainable Fisheries Fund XII award were on hand in excess of thirty days during the periods April through July 2022 and October through December 2022. Funds from the Sustainable Fisheries Fund XIII award were on hand in excess of thirty days from September through December 2022. The excess funds on hand for these awards ranged from approximately $4,000 to $16,000. CORRECTIVE ACTION Regarding the SFF XII award, per GMD requirements related to the annual closure of the asap.gov site a draw down for estimated expenses was made in September 2022. No additional drawdowns were made. Regarding SFF XIII award, a drawdown for expenses was made in August 2022. A journal entry was made to balance the 2021 trial balance in quickbooks. This was done to match the end of year auditor?s trial balance in September 2022. No additional drawdowns were made. Cash on hand and existing expenses will be reviewed by the Fiscal Officer prior to the 15th and end of month payables. Draw down of funds will be made based on existing cash on hand and expenses entered for the applicable period. Funds will be expensed in a timely manner.

View Audit 29399

Finding 32905 (2022-001)

Material Weakness 2022

Crouse Health System, Inc. & Affiliates

NY

Cash Management

The Hospital agrees with the finding and recommendation. The Dean for the College of Nursing has implemented a plan that all grants & aid the college receives will have the payout details and requirements for payments to students or other vendors in writing and provided to Finance/AP. These process...

The Hospital agrees with the finding and recommendation. The Dean for the College of Nursing has implemented a plan that all grants & aid the college receives will have the payout details and requirements for payments to students or other vendors in writing and provided to Finance/AP. These processes will allow the Hospital to have sufficient procedures in place to comply with the various payment terms surrounding college programs & grants. The above procedures have already been implemented.

View Audit 29395

Finding 32901 (2022-002)

Significant Deficiency 2022

City of Quincy, Illinois

IL

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each ca...

The public safety officials include Police Chief Adam Yates, Fire Chief Bernie Vahlkamp, and 9-1-1 Director Jessica Douglas. These directors do agree with the finding that the daily sign-in sheets do not always get the supervisor?s written approval. However, they do believe the supervisor in each case is aware of the documented time, even though it is not a written approval. These City officials all agree that each daily time sheet should have a supervisor?s approval prior to the hours being submitted for payroll entry. The City Comptroller has issued a memo that directs the administrative person responsible for time entry to look for any missing approvals on sign-in sheets, time cards, or on daily rosters. The Police Chief, Fire Chief, and 9-1-1 Director will also be reviewing compliance on this. Lastly, the Comptroller?s staff position of Accountant/Payroll Manager (currently vacant) has the responsibility of auditing time cards; this position can also verify that time cards have appropriate supervisor approval.

View Audit 28689

Finding 32857 (2022-012)

Significant Deficiency 2022

State of South Carolina

SC

Cash Management Subrecipient Monitoring Significant Deficiency § 200.303

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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 s...

The South Carolina Department of Social Services respectfully submits the following corrective action plan for the year ended 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?FEDERAL AWARD PROGRAM AUDIT U. S. Department of Health and Human Services 2022 ? 012 Adoption Assistance, Child and Adult Care Food Program ? Assistance Listing: 93.659, 10.558 Recommendation: We recommend that the Department follow their policies and procedures to ensure that proper documentation is maintained to support the review and approval of a drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Department?s Grants Accounting and Reporting staff are following the established policies and procedures to ensure proper documentation is maintained to support the review and approval of draws prior to their execution. In every case the exceptions noted were draws that were done following group discussions that included the Department?s regional federal grant program representatives. Discussions were had to confirm the appropriate support and amounts of draws, and the conclusions of those discussions were that the Department should draw the amounts ultimately drawn. The Grants Accounting and Reporting Manager did approve the draws in advance but did not provide specific written approval. In one case the Grants Accounting Reporting Manager emailed the Department?s federal contact confirming the amount of funds we would draw, and the staff interpreted the email as authorization to proceed. Grants Accounting and Reporting staff have been instructed not to draw funds without express written approval, and they are complying with that requirement. Name(s) of the contact person(s) responsible for corrective action: Reshma Parikh, Grants Accounting and Reporting Manager Planned completion date for corrective action plan: Effective immediately

View Audit 28588

Finding 32851 (2022-004)

Significant Deficiency 2022

Felician University

NJ

Cash Management Internal Control / Segregation of Duties Reporting

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L ...

022-004- Reporting and Cash Management Review Education Stabilization Fund ? Higher Education Emergency Relief Fund ? Institutional Portion, Student Portion, and Minority Serving Institutions ? Assistance Listing No. 84.425F, 84.425E, 84.425L Recommendation: We recommend that the University review the current assignment of duties for individuals and incorporate review processes for individuals where appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Finance department implemented an approval process for drawdown. The Controller will obtain drawdown approval from the VP of Finance and CFO. Name(s) of the contact person(s) responsible for corrective action: Shalini Patel, Controller Planned completion date for corrective action plan: March 1, 2023

View Audit 33281

Finding 32848 (2022-001)

Significant Deficiency 2022

The New York Botanical Garden

NY

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

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had n...

INTERNAL CONTROL ? SIGNIFICANT DEFICIENCY Programs Small Business Administration (59.075) Shuttered Venue Operators Grant Finding The reconciliation of Expenditures, including the detail behind the actual amounts, had not been provided to the SBA at the time of our testing. The reconciliation and detail are to be provided to the SBA no later than 30 days after being selected for monitoring (if selected). During our testing, we noted the following: - 3 of our 60 Expenditure selections were determined to be incorrectly included in the SVOG Expenditure detail and had to be removed/replaced. - The Garden reevaluated the SVOG Expenditure details and identified additional Expenditures that did not meet the grant criteria for allowability. - Collectively, these errors are indicative of a significant internal control deficiency, and do not equate to a compliance finding as the SVOG Expenditure detail has not been submitted to the SBA and the Garden had additional Expenditures from January to May 2021, which met the criteria of allowability, that replaced the identified expenditure errors noted above. Questioned Costs: None Recommendation We recommend the Garden put a more precise control in place over the review of Expenditures applied to grants and ensure a thorough review of the Expenditure detail is performed prior to the listing being finalized. Corrective Action Plan The Garden is in the process of performing a thorough review of the expenditures. A secondary review will be performed to improve the accuracy of the required supporting documentation. The program ended on December 31, 2021. Step 1 Action Date ONGOING Final Implementation Date April 30, 2023 Name And Phone # Of Person Responsible For Implementation Marlon Jones, Controller (718) 817-8719

View Audit 33280

Finding 32790 (2022-003)

Material Weakness 2022

Berks Community Health Center

PA

Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties

Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample...

Condition and Context: The Center's internal control and record retention process does not allow for timely and accurate information to be provided during the audit process to support each of the 4 drawdowns of program funds that were tested during the audit. This is not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The Center agrees with this finding. The funds are drawn in anticipation of spending the funds or right after the expenditures. The General Ledger system was changed to a six-digit code to indicate a year and grant number (e.g., the first awarded grant of 2023 would be 230001). The purchase requisition system has also been changed to include this 6-digit code. The drawdown will match the amount drawn and attached to the order and invoice. This practice started following this finding and will be maintained going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Deborah Hartranft and Michael Rossi Anticipated Completion Date: Resolved in September 2023

View Audit 28375

Finding 32755 (2022-003)

Significant Deficiency 2022

Lemoyne-Owen College

TN

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fi...

Finding 2022-003 ? U.S. Department of Education (USDE), Education Stabilization Fund Higher Education Emergency Relief Fund (HEERF) (Significant Deficiency): During the testing performed for the HEERF programs, we noted that funds were drawn down but not disbursed within the allotted timeframe of fifteen (15) and three (3) calendar days for the Student Aid Portion and Institutional Portion, respectively. However, we noted that all funds were used for allowable expenses for the year ended June 30, 2022. Recommendation: The College should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Corrective Action ? The College agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the College drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the College until fully disbursed.

View Audit 29386

Finding 32729 (2022-003)

None 2022

Paine College

GA

Questioned Costs Cash Management

Finding 2022-003 - U. S. Department of Education (USDE). Title 111a1n d TRIO Programs: The College had excess cash in the Title Ill Program, and the TRIO Programs of Upward Bound, and Student Support Services at June 30, 2022 as follows: Programs Title Ill Upward Bound Student Support Services Exces...

Finding 2022-003 - U. S. Department of Education (USDE). Title 111a1n d TRIO Programs: The College had excess cash in the Title Ill Program, and the TRIO Programs of Upward Bound, and Student Support Services at June 30, 2022 as follows: Programs Title Ill Upward Bound Student Support Services ExcessC ash $1,482,097 $ 51,010 $ 253,195 Corrective Action - Management concurs with the observation. The College will Implement a plan to repay the excess cash in the upcoming future years to eliminate the excess cash balances.

View Audit 29383 Questioned Costs: $1

Finding 32727 (2022-003)

None 2022

Beulah Heights University

GA

Internal Control / Segregation of Duties Cash Management

Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls,...

Auditor's Recommendation - The University should implement corrective actions to ensure that the above findings are resolved and does not recur in future periods. Moreover, internal controls over compliance with federal program regulations should be revisited to ensure adequate supervisory controls, quality assurance reviews of compliance steps, technical training of staff, and adequate procedures are being followed for compliance purposes. Viewso f ResponsibleO fficials- The University agrees with the finding. There was considerable confusion surrounding the HEERF guidance for many colleges and universities, and this confusion extended to the drawdown and disbursement requirements. While the University drew funds and did not disburse within the allotted timeframe, it did use all funds for allowable expenses in the current fiscal year. Further, funds drawn were kept in a separate, non-operating bank account held by the University until fully disbursed.

View Audit 29382

Finding 32686 (2022-002)

Material Weakness 2022

Housing Authority of the City of Winter Park

FL

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30,...

2022-2 Condition: Deficiencies Noted in the Maintenance Debit and Credit Cards Steps to resolve: We will review the internal control procedures over the maintenance of debit and credit cards. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE September 30, 2023 Individual responsible for correction: LaShanda Lovette, Executive Director

View Audit 32033 Questioned Costs: $1

Finding 32645 (2022-001)

None 2022

Moorestown Township Public School District

NJ

Cash Management School Nutrition Programs

Purchase Needed Equipment.

View Audit 33023

Finding 32633 (2022-001)

None 2022

Inspire Arts and Music, Inc.

MA

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

SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal ...

SECTION III ? FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 Implement Documented Policies and Procedures Over Federal Awards Planned Corrective Action Inspire Arts and Music, Inc. is in agreement with the finding and will implement formal written policies and procedures related to federal awards which specifically address requirements under the Uniform Guidamce. Once formally adopted, Inspire Arts and Music, Inc. will distribute the new policies and procedures to necessary staff, as well as advise and train its staff on following such policies and procedures. Planned implementation Date of Corrective Action August 15, 2023 Person Responsible for Corrective Action Donna Monte, Chief Financial Officer

View Audit 28909

Finding 32587 (2022-001)

None 2022

Fraser

MN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIO...

Corrective Action Plan For the Fiscal Year Ended December 31, 2022 The finding from the December 31, 2022 schedule of findings, questions costs, and recommendations is discussed below. The finding is numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-01: Allowable Costs ? U.S. Department of Health and Human Services, CCBHC Planning, Development and Implementation Grant ? Assistance Listing Number 93.696 according to 45 CFR ? 75, and the HHS Grants Policy Statement Description of Finding: Costs incurred outside the budget period are not allowed under the grant. Certain costs incurred prior to the budget period were included in costs which were reimbursed during the year ended December 31, 2022. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to meet the grant requirements. We will also ensure reimbursement of the unallowable costs will be remediated by reducing amounts reimbursed during 2023. Name of Contact Person: Carrie Geske, Controller 612-798-8375 carrie.geske@fraser.org Projected Completion Date: August 2023 If the U.S. Department of Health and Human Services has questions regarding this Plan, please call Carrie Geske at 612-798-8375.

View Audit 28173 Questioned Costs: $1

Finding 32512 (2022-001)

Material Weakness 2022

Uc Healthcare System

OH

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions

Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; E. Eligibility; N. Special Tests and Provisions Federal program information: Federal Program: ...

Corrective Action Plan Federal Award Findings and Questioned Costs For the Fiscal Year Ended June 30, 2022 Finding 2022-001 ? A. Activities Allowed or Unallowed; B. Allowable Costs/Cost Principles; E. Eligibility; N. Special Tests and Provisions Federal program information: Federal Program: 93.461, HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (COVID-19 Uninsured Program) Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Locations: Various Award Numbers: Various Award Period: July 1, 2021 through June 30, 2022 Summary of finding: UC Health did not design or appropriately document internal controls to monitor the terms and conditions and underlying HRSA COVID-19 Uninsured Program regulations during the COVID-19 pandemic. Additionally, UC Health did not have internal controls in place to formally document its compliance with the HRSA COVID-19 Uninsured Program?s allowability and eligibility requirements. While management has processes in place to review claims for potential insurance coverage before initial billing, evidence of insurance reviews and subsequent verification of lack of coverage was not retained. Refunds required to be made to the HRSA COVID-19 Uninsured Program were not identified timely. Planned corrective action: Management has reviewed claims submitted to the HRSA COVID-19 Testing for the Uninsured Program for potential payments for ineligible services and timely processed refunds as appropriate. In March 2022, HRSA announced the discontinuance of the HRSA COVID-19 Testing for the Uninsured program and, therefore, remediation of internal controls in no longer applicable. Completion date: December 31, 2022 Responsible contact person: Crag Cain, Vice President of Revenue Cycle Management

View Audit 29116

Finding 32356 (2022-002)

Significant Deficiency 2022

Viroqua Area School District

WI

Questioned Costs Cash Management Matching / Level of Effort / Earmarking

2022-002 ? Education Stabilization Fund ? Prevailing wage rate requirements Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing w...

2022-002 ? Education Stabilization Fund ? Prevailing wage rate requirements Condition: There was one Education Stabilization Fund construction project performed by a contractor. Grant expenditures for the project paid by the Education Stabilization Fund totaled $33,000. There was not a prevailing wage clause in the contract and certified payrolls were not received. Criteria: Wage rate requirements apply to the Education Stabilization Fund when laborers and mechanics employed by contractors or subcontractors work on construction contracts more than $2,000. Laborers must be paid wages not less than those established for the locality of the project (prevailing wage rates) by the Department of Labor (DOL). Nonfederal entities shall include in their contracts, subject to wage rate requirements, a provision that the contractor or subcontractor comply with those requirements and the DOL regulations. This includes a requirement for the contractor or subcontractor to submit to the District weekly payrolls and a statement of compliance (certified payrolls). Cause: The District was not aware that wage rate requirements applied to the construction project until after it was completed. Effect: A reimbursement request was made for expenditures that did not comply with wage rate requirements. Questioned Costs: $33,000 Auditor?s Recommendation: Establish controls to comply with wage rate requirements related to the Education Stabilization Fund. Grantee Response: The District will comply with the wage rate requirements for the Education Stabilization Fund going forward. Contact Person: Michael Brendel Anticipated Completion: June 30, 2023

View Audit 27330 Questioned Costs: $1

Finding 32353 (2022-002)

Material Weakness 2022

Spooner Health System

WI

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

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with...

FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the onset of the COVID-19 pandemic and the distribution of the PRF dollars, there were many unknowns and many elements changed including criteria and timelines. The System will continue to review the PRF Terms and Conditions and understand these to the best of our knowledge. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: Rebecca Busch, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 1 report or will correct the error in a future reporting period. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Rebecca Busch, CFO at 715-939-1732.

View Audit 27255 Questioned Costs: $1

Finding 32351 (2022-004)

Significant Deficiency 2022

Spooner Health System

WI

Questioned Costs Allowable Costs / Cost Principles Cash Management

2022-004 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines and tie back to support. Explanation of disagreement with audit findi...

2022-004 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: We recommend that management review the Provider Relief Fund guidelines to make sure amounts requested for reimbursement are in line with the guidelines and tie back to support. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the onset of the COVID-19 pandemic and the distribution of the PRF dollars, there were many unknowns and many elements changed including criteria and timelines. The System will continue to review the PRF Terms and Conditions and understand these to the best of our knowledge. However, it is noted that there was sufficient lost revenue to support the PRF distributions received. Name(s) of the contact person(s) responsible for corrective action: Rebecca Busch, CFO Planned completion date for corrective action plan: We look to HRSA for guidance on how to correct the Period 1 report or will correct the error in a future reporting period. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Rebecca Busch, CFO at 715-939-1732.

View Audit 27255 Questioned Costs: $1

Finding 32263 (2022-019)

Significant Deficiency 2022

State of North Dakota

ND

Questioned Costs Eligibility Cash Management

Finding: 2022-019 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. Due to Medicaid continuous enrollment requirements ending on March 30, 2023, the SPACES system will be converted back to its normal rules and this issue should not hap...

Finding: 2022-019 Department of Human Services Response/Corrective Action Plan: The Department agrees with the recommendation. Due to Medicaid continuous enrollment requirements ending on March 30, 2023, the SPACES system will be converted back to its normal rules and this issue should not happen again. The Department will do a review of CHIP eligibility to ensure incorrect claims are identified and corrected. Claims paid in error will be adjusted to reflect the proper category of eligibility, so the applicable fund code is applied, which will apply the correct FMAP. Contact Person: Erik Elkins, Assistant Director, Medical Services Anticipated Completion Date: April 30, 2023

View Audit 36677 Questioned Costs: $1

Finding 32237 (2022-003)

Significant Deficiency 2022

Heal the Hero Foundation

AZ

Internal Control / Segregation of Duties Cash Management Significant Deficiency § 200.303

Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures disbursements to the chief executive officer are reviewed and approved by a se...

Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027 Recommendation: We recommend that the Organization implement policies and procedures surrounding the cash disbursement process that ensures disbursements to the chief executive officer are reviewed and approved by a second, independent individual such as a board member. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement policies and procedures surrounding cash disbursement process ensuring disbursements to the chief executive officer are reviewed and approved by a second, independent individual such as a board member. Name(s) of the contact person(s) responsible for corrective action: Joseph Holmes Planned completion date for corrective action plan: 10/31/23

View Audit 34813

Corrective Action Plans

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