Corrective Action Plans

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Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/...
Identifying Number: 2023-003 Finding: Management did not have effective internal controls in place to ensure the reporting portal submission was completed accurately. In the report submitted to Health Resources and Services Administration (HRSA) for period 4, McDonough County Hospital District d/b/a McDonough District Hospital (the Hospital) mistakenly reported $1,600,451 as American Rescue Plan (ARP) Rural expenses and $187,140 as other PRF expenses. The Hospital entered the total Federal award cash receipts for period 4 as the reportable PRF and ARP Rural expenses for payments received during period 4. The PRF and ARP Rural expenses should have been zero in the portal as the Hospital did not track PRF and ARP Rural expenses. The Hospital properly included lost revenue information in the report within the lost revenue section of the report; however, due to the PRF and ARP Rural expenses being incorrectly reported, none of the PRF and ARP Rural payments reported were used for lost revenues in the report submitted for period 4. As a result, the total unused lost revenues line reported $5,775,235 but should have been $3,987,644. Additionally, the Hospital incorrectly indicated it reported lost revenue based on the 2020 Budgeted Revenue reporting method. The lost revenue information included in the report was calculated using the Alternate Reasonable Method. Corrective Actions Taken or Planned: Management agrees with Finding 2023-003 and the importance of an accurate submission to the Provider Relief Fund Reporting Portal. We will evaluate the Provider Relief Fund Reporting preparation process to ensure we have controls in place over the accuracy and completeness of the reported revenue. Person Responsible: William R. Murdock, Vice President and Chief Financial Officer Anticipated Completion Date: March 31, 2024
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.
View Audit 295493 Questioned Costs: $1
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with t...
Condition - The School District incorrectly reported expenditures on its reimbursement requests and final expenditures reports to the State. This resulted in the School District not providing accurate information to the State that is used to determine if grant money was expended in accordance with the original or amended grant application. Recommendation - That the School District should review their internal controls and establish procedures to ensure that reports comply with 2 CFR section 200.328 and ensure proper reporting by ESSER Subgrant fund, expenditure category, and object code. Method of Implementation - Accounts Payable will review all purchase orders (P.O.s) on a monthly basis for accuracy, using a checklist provided by the Business Administrator. Person Responsible for Implementation - AP Specialist / ABA / SBA Implementation Date - April 1, 2024
Management has and will continue to work diligently with our auditor to make every resonable efforts to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects ...
Management has and will continue to work diligently with our auditor to make every resonable efforts to resolve this issue. Due to the cost-benefits of eliminating this condition, segregation of duties may continue to be a reportable condition. Currently management performs reviews of all aspects of the finance department including every payroll, monthly review of all expenditures; and monthly reivews of all accounts received.
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90...
Finding 2023-001 To whom it may concern, UNIVERSITY of INDIANAPOLIS,,, UNIVERSITY OF INDIANAPOLIS'S RESPONSE TO AUDIT FINDING February 15, 2024 Management acknowledges the error in the Federal Work Study calculation. A refund was processed to the GS site on February 15th , 2024, in the amount of $90,184. Management further notes that it has removed the waiver from its calculation files. This corrective action will be monitored by the University's Controller and will be fully implemented during the 2023-2024 fiscal year. Jodi Purtee, AVP & Controller
View Audit 295435 Questioned Costs: $1
Finding2023-002: Criteria or specific requirement: Criteria or specific requirement (including
Finding2023-002: Criteria or specific requirement: Criteria or specific requirement (including
statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less t...
statutory, regulatory, or other citation): 29 CFR 5.5 (Wage Rate Requirements) requires all contractors and subcontractors performing construction contracts in excess of $2,000, financed by federal assistance funds, to pay laborers and mechanics employed by the contractor or subcontractor not less than the prevailing wage rates established by the Department of Labor for the locality of the project. Non-federal entities shall include in the applicable construction contracts a provision that the contractor or subcontractor comply with those requirements.
Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a nonfederal entity to obtain a performance bond for the public construction co...
Such requirements include the submission of weekly certified payrolls for each week in which any contract work is performed, to the non-federal entities. Additionally, 2 CFR 200.326 and Ark. Code Ann. § 18-44-503 require a nonfederal entity to obtain a performance bond for the public construction contract.
Condition: The District paid $1,064,887 for the installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did...
Condition: The District paid $1,064,887 for the installation of an HVAC system from the Education Stabilization Fund without obtaining a written contract that included the prevailing wage rate provision, and weekly certified payrolls were not submitted to the District. Additionally, the District did not publish a notice of intention to receive bids or obtain a performance bond from the contractor, as required by Ark. Code Ann. § 22-9-203 and Ark. Code Ann. § 18-44-503, respectively.
Cause: Lack of internal controls and management oversight.
Cause: Lack of internal controls and management oversight.
Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements.
Effect: The District did not comply with Wage Rate Requirements or Bonding Requirements.
Context: A total of two payments/contracts for facility repairs and improvements were paid from the Education Stabilization Fund. Both were examined.
Context: A total of two payments/contracts for facility repairs and improvements were paid from the Education Stabilization Fund. Both were examined.
Response: The district supplied the bidding groups with all the federal guidelines and requirements. However, we did not request or receive documentation regarding the adherence to those requirements.
Response: The district supplied the bidding groups with all the federal guidelines and requirements. However, we did not request or receive documentation regarding the adherence to those requirements.
Name and Contact of Person(s) Responsible: Jonathan Warren (jwarren@1hsd.org 479-783-2011)
Name and Contact of Person(s) Responsible: Jonathan Warren (jwarren@1hsd.org 479-783-2011)
Corrective Action: The District will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls
Corrective Action: The District will contact the Arkansas Division of Elementary and Secondary Education (DESE) for guidance regarding the matter and implement proper controls
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted fo...
Finding 2023-01: Criteria or specific requirement: Office of Management and Budget (OMB) 47 CFR § 54.1706 (b) states that eligible schools cannot request and receive support for the purchase of eligible equipment and services for use solely at the school; however, some on-campus use is permitted for eligible equipment that was purchased primarily to provide off-campus access.
View Audit 295432 Questioned Costs: $1
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
Condition: During testing, we identified unallowable costs totaling $228,436 were paid from the Emergency Connectivity Fund for 722 connected devices that were purchased primarily for on-campus access and were not distributed to students for off-campus remote learning.
View Audit 295432 Questioned Costs: $1
Cause: Lack of internal controls and management oversight of program expenditures.
Cause: Lack of internal controls and management oversight of program expenditures.
View Audit 295432 Questioned Costs: $1
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
Effect: Unallowable costs of $228,436 were paid from the Emergency Connectivity Fund.
View Audit 295432 Questioned Costs: $1
Questioned costs: The amount of questioned costs was $228,436.
Questioned costs: The amount of questioned costs was $228,436.
View Audit 295432 Questioned Costs: $1
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulte...
Context: As a result of an examination of Emergency Connectivity Fund checks paid, review of inventory records maintained for connected devices purchased, and interviews of District personnel, it was determined that 722 out of 1,522 devices purchased were not primarily for off-campus use and resulted in unallowable costs.
View Audit 295432 Questioned Costs: $1
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
Name and Contact of Responsible Person(s) for Corrective Action: Jonathan Warren (jwarren@1hsd.org 479-738-2011) and Bailey Cotton (bcotton@1hsd.org 479-738-2011).
View Audit 295432 Questioned Costs: $1
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for th...
Response: Based on the information that we had available at the time and based on guidance provided by our E-Rate consultant and from conferring with other schools that were also applying for ECF funding, we were within compliance as we understood the requirements to be. The deadline to apply for this wave of funding was before they had finished writing and released the guidelines for this additional one-time funding. We performed the required survey and ordered precisely the number of devices as indicated in the forms that answered that they did not have a reliable internet device at home.
View Audit 295432 Questioned Costs: $1
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