Corrective Action Plans

Finding 503842 (2022-002)

Material Weakness 2022

MA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.318

2022-002 Special Education Cluster - Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit fin...

2022-002 Special Education Cluster - Assistance Listing Numbers 84.027, 84.173 Recommendation: We recommend procedures to maintain records sufficient to detail the history of all procurements be strengthened. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: As of 7/1/2022, Framingham Public Schools will no longer claim the Massachusetts Chapter 30B SPED exemption (Appendix A. #8 & #22) for any SPED contracts being paid with federal funds. Instead, these contracts will be subject to the standard Chapter 30B procurement policies. FPS Executive Director of Finance and Operations, Lincoln Lynch IV, will meet with Director of SPED, Laura Spear, and City of Framingham Chief Procurement Officer, Jennifer Pratt, to make them aware of this finding and request that 1) all SPED grant funded contracts going forward will follow standard Chapter 30-B procurement policies and 2) City of Framingham updates their accounting procedures/procurement policies to reflect this change by 7/1/2022. Name(s) of the contact person(s) responsible for corrective action: Lincoln Lynch, IV - Executive Director of Finance and Operations Framingham Public Schools Planned completion date for corrective action plan: In progress

View Audit 326126

Finding 503757 (2022-005)

Significant Deficiency 2022

City of Portland Maine

ME

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2022-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue re...

Finding 2022-005 Improve Compliance with American Rescue Plan Reporting Planned Corrective Action: In future reporting periods the City will ensure all activity is included within our U.S. Treasury Reporting Portal quarterly submissions, including activity from the formula approach to our revenue replacement category. Anticipated Completion Date: June 30, 2024 Contact Person: Brendan O’Connell, Director of Finance

View Audit 326022

Finding 503688 (2022-007)

None 2022

North Fork Area Transit

NE

Subrecipient Monitoring Internal Control / Segregation of Duties

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The fraudster has been convicted and is incarcerated. The Organization has since implemented stronger internal controls to prevent and detect future occurrences of fraud or error. Name(s) of Responsible ...

Views of Responsible Officials The Organization agrees with this finding. Corrective Action Plan The fraudster has been convicted and is incarcerated. The Organization has since implemented stronger internal controls to prevent and detect future occurrences of fraud or error. Name(s) of Responsible Individuals Lacy Kimes, Board President Anticipated Completion Date Already implemented.

View Audit 325903

Finding 503648 (2022-001)

Significant Deficiency 2022

Hughes Village Council

AK

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...

Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/15/2024

View Audit 325853

Finding 503645 (2022-001)

Significant Deficiency 2022

Hospital Comunitario Buen Samaritano, Inc.

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Finding No. 2022-001-Reporting-Late filing of data collection form and reporting package We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To thi...

Finding No. 2022-001-Reporting-Late filing of data collection form and reporting package We agree that we have not been reporting on a timely basis current findings and results. We have established a schedule to ensure that the submission of all required annual reports is strictly adhered to. To this end, we aim to complete the year-end closing within the first 20 days after the end of the calendar year, in order to complete the audit within the first 90 days after the end of the calendar year. This Plan must be implemented no later than December 27, 2024.

View Audit 325833

Finding 503554 (2022-001)

Material Weakness 2022

Municipality of Madison

SD

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

The City of Madison will design and implement formal, written internal control policies and procedures to ensure compliance with federal compliance requirements. This will include the following: Records Retention: Assign duties to appropriate individuals and implement a document management system ...

The City of Madison will design and implement formal, written internal control policies and procedures to ensure compliance with federal compliance requirements. This will include the following: Records Retention: Assign duties to appropriate individuals and implement a document management system to ensure compliance with federal retention requirements. Procurement Policy: Develop and implement a formal, written procurement policy that adheres to federal procurement standards under the Uniform Guidance 2 CFR 200.318. Staff Training: Conduct comprehensive training for all personnel involved in the administration of federal awards to ensure familiarity and compliance with federal regulations and internal control expectations. Monitoring and Review: Implement a monitoring and review process to periodically evaluate the effectiveness of internal controls and compliance with federal regulations.

View Audit 325722

Finding 503450 (2022-007)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend management implement a review process to check individual's compensation charged to federal grants against annual federal limitations prior to drawdown of funds. Explanation of disagreement with audit finding...

Health Centers Cluster – Assistance Listing No. 93.2242/93.527 Recommendation: We recommend management implement a review process to check individual's compensation charged to federal grants against annual federal limitations prior to drawdown of funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement review processes to identify individuals over federal wage limitations moving forward before being charged to federal grants. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563 Questioned Costs: $1

Finding 503449 (2022-006)

Significant Deficiency 2022

West Side Community Health Services INC

MN

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.303

Health Centers Cluster, Provider Relief Fund – Assistance Listing No. 93.2242/93.527, 93.498 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to...

Health Centers Cluster, Provider Relief Fund – Assistance Listing No. 93.2242/93.527, 93.498 Recommendation: We recommend implementing a formal policy and procedure where there is a review of all required reporting by an individual that did not prepare the report. Documentation should be retained to support the review/approval occurrence. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a formal review process for reporting and retain documentation of review. Name(s) of the contact person(s) responsible for corrective action: Duke Fokuo Planned completion date for corrective action plan: December 2024

View Audit 325563

Finding 503398 (2022-002)

Material Weakness 2022

Human Resource Development Institute

IL

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

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2022 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the caus...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2022 to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan, and will oversee all related finance activities. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization has implemented procedures for staff accountants to prepare balance sheet reconciliations monthly with a monthly review performed by the CFO. All balance sheet accounts are reconciled to external data for verification on a monthly basis. All revenue accounts will be reconciled to external data for verification on a monthly basis. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a month-end checklist for all monthly entries to be completed by assigned finance personnel. We are ensuring that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the CFO prior to posting to the general ledger within our new accounting software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information.

View Audit 325554 Questioned Costs: $1

Finding 503201 (2022-002)

Significant Deficiency 2022

Tishomingo County Special Municipal Separate School District

MS

Eligibility School Nutrition Programs Significant Deficiency

2022-002 a. Name of Contact Person Responsible for Corrective Action Name: Mary Beth Sheffield Title: Child Nutrition Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make ...

2022-002 a. Name of Contact Person Responsible for Corrective Action Name: Mary Beth Sheffield Title: Child Nutrition Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications. c. Anticipated Completion Date: 10/08/2024

View Audit 325287

Finding 503189 (2022-002)

Material Weakness 2022

City of Manhattan, Kansas

KS

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a...

Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a checklist to ensure that these reports are filed timely once the agreements with the subrecipients have been approved.

View Audit 325285

Finding 503077 (2022-005)

Significant Deficiency 2022

Pulaski County, Missouri

MO

Reporting Internal Control / Segregation of Duties

Pulaski County will review the condition and work to adjust internal controls to insure proper reporting is completed as defined in the recommendation.

View Audit 325095

Finding 503068 (2022-003)

Significant Deficiency 2022

Hope Toledo Services

OH

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Other- Significant Deficiency in Internal Control over Compliance with respect to record retention Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance ...

Other- Significant Deficiency in Internal Control over Compliance with respect to record retention Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance department as they continue to grow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization is actively seeking to hire additional staffing for the finance department. It has currently been operated on a parttime basis and our growth has exceeded that capacity. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Treasury has questions regarding this plan, please call John C. Jones at 419- 720-4281.

View Audit 325040

Finding 503067 (2022-002)

Significant Deficiency 2022

Hope Toledo Services

OH

HUD Housing Programs Reporting Significant Deficiency

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...

Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will add a layer of review for the prepared reports prior to submission to the grantor. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: October 31, 2024

View Audit 325040

Finding 502984 (2022-003)

Material Weakness 2022

Elverado Community Unit School District

CO

Internal Control / Segregation of Duties

The District will segregate duties to the best of its ability and ensure proper oversight by management.

View Audit 324931

Finding 502983 (2022-002)

Material Weakness 2022

Elverado Community Unit School District

CO

Internal Control / Segregation of Duties

The District will implement internal controls procedures and consider hiring a trained individual to ensure complete and accurate financial statements.

View Audit 324931

Finding 502982 (2022-001)

Material Weakness 2022

Elverado Community Unit School District

CO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The District will establish policies and procedures to be followed to ensure proper review, approval and recording of federal expenditures.

View Audit 324931

Finding 502919 (2022-001)

Significant Deficiency 2022

Astronomical Scoiety of the Pacific

CA

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking

Views of Responsible Officials and Corrective Actions: Astronomical Society of the Pacific has retained an accounting firm LTD Global to review and revise our accounting system to better conform to current accounting practices.

View Audit 324909

Finding 502550 (2022-001)

Material Weakness 2022

Puerto Rico Health Insurance Administration

PR

Internal Control / Segregation of Duties

ASES contracted a Cybersecurity expert to review the Disaster Recovery Plan draft, including the security policies and standards of information systems. The work plan includes the following: 1. Preparation of the Business Impact Analysis: a) Separate meetings with all managers to identify departm...

ASES contracted a Cybersecurity expert to review the Disaster Recovery Plan draft, including the security policies and standards of information systems. The work plan includes the following: 1. Preparation of the Business Impact Analysis: a) Separate meetings with all managers to identify departments' data retention, RTO, BAT and RPO needs. b) This document will provide a better guide for the IT department of the needs of the departments and thus implement or acquire the necessary solutions for the protection, and DRP of the departments and the agency. 2. Perform an internal Risk Assessment which will help identify and remedy the vulnerabilities in the agency. 3. Establish responsibility to the directors of the agency's departments for their processes and the data they handle.4. Update the DRP based on departmental needs and the current capabilities of the agency's information systems. The IT department is in advanced discussions with PRITS for the purchase of the licensing of Azure Site Recovery and Azure Backup to meet the needs of the agency and mitigate the possible loss of data and applications in case of an incident such as ransomware attacks and events such as hurricanes or events related to hardware failures (servers, computers, etc.). This is a high priority for the Executive Director. In the coming months ASES will start the use of OneDrive tools for users to save their documents in this application and SharePoint for departmental files and documents. This implementation will help mitigate the risk that users lose their information due to security incidents or hardware failures. The Backup, Disaster Recovery and Security posture is expected to improve in the next 6 months if the above solutions are implemented.

View Audit 324550

Finding 502528 (2022-001)

Significant Deficiency 2022

Harlem Center for Education, Inc.

NY

Questioned Costs Eligibility Significant Deficiency

The Organization accepts the recommendation of the auditor. In the future, the Organization will implement an additional internal control regarding the verification of eligibility for Educational Opportunity Centers' participants. Specifically, in cases where the staff member who signed the "Verific...

The Organization accepts the recommendation of the auditor. In the future, the Organization will implement an additional internal control regarding the verification of eligibility for Educational Opportunity Centers' participants. Specifically, in cases where the staff member who signed the "Verification of Eligibility and Acceptance" form does not check off the citizenship status or need areas on the form, the data entry specialist will return the participant folder to that staff member to obtain the required eligibility information before including the participant in the database. In the event that the eligibility information is unobtainable, the participant will not be input into the database nor counted as a participant. In addition, more periodic testing of files will be undertaken to identify any participants who do not have the necessary eligibility information, with corrective action taken as needed.

View Audit 324518 Questioned Costs: $1

Finding 502434 (2022-008)

Material Weakness 2022

Dakota Rural Water District

ND

Allowable Costs / Cost Principles Material Weakness Reporting

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Other Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal ...

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Other Material Weakness in Internal Control Over Compliance Finding Summary: The District does not have an internal control system designed to provide for a complete and accurate Schedule of Expenditures of Federal Awards, as required by Title 2 Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Responsible Individuals: General Manager (Vacant) and Jan Lee, Office Manager Corrective Action Plan: The District will implement procedures necessary to complete an accurate Schedule of Expenditures of Federal Awards. Anticipated Completion: December 31, 2024

View Audit 324447

Finding 502433 (2022-007)

Material Weakness 2022

Dakota Rural Water District

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Procurement, Suspension, Debarment Material Weakness in Internal Control Over Compliance Finding Summary: The Distri...

Department of the Treasury, Passed through North Dakota State Water Commission Federal Financial Assistance Listing 21.027 COVID-19 - Coronavirus State and Local Discal Recovery Funds Procurement, Suspension, Debarment Material Weakness in Internal Control Over Compliance Finding Summary: The District did not have a written policy on procurement that satisfied the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: General Manager (Vacant) and Jan Lee, Office Manager Corrective Action Plan: The District will review the applicable 2 CFR 200 sections and implement procedures necessary to ensure compliance with all of these requirements Anticipated Completion: December 31, 2024

View Audit 324447

Finding 502267 (2022-002)

Material Weakness 2022

American Association of Physics Teachers, Inc.

MD

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1...

Federal Program: Research and Development Cluster (Education and Human Resources) Assistance Listing Number and Title: 47.076 STEM Education Name of Federal Agency, Pass Through Entity (when applicable), Award Number and Year: National Science Foundation: 1431638 (9/1/2014 – 8/31/2022), 1500529 (9/1/2015 – 8/31/2022), 1624185 (9/16/2016 – 8/31/2022), 1640791 (9/15/2016 – 8/31/2022), 1720869 (5/15/2017 – 4/30/2022), 1726113 (8/1/2017 – 9/30/2023), 1821462 (7/1/2018 – 6/30/2024), 1940925 (1/15/2020 – 12/31/2023), 1907950 (7/1/2019 – 6/30/2024), 2015205 (4/1/2020 – 3/31/2022), 2021059 (10/1/2020 – 9/30/2024), 2141745 (5/1/2022 – 4/30/2027), 2212807 (7/1/2022 – 6/30/2026) Federal Program: Research and Development Cluster (Mathematical and Physical Sciences) Assistance Listing Number and Title: 47.049 Mathematical and Physical Sciences Name of Federal Agency, Pass Through Entity, Award Number and Year: National Science Foundation: 1821372 (10/1/2018 – 9/30/2024 pass through entity American Physical Society), 1834530 (9/1/2018 – 8/31/2025 pass through entity American Physical Society), 1938815 (8/1/2020 – 7/31/2024) Federal Program: Research and Development Cluster (Science) Assistance Listing Number and Title: 43.001 Science Name of Federal Agency, Pass Through Entity: National Aeronautics and Space Administration: NNX16AR36A (8/24/2016 – 8/23/2021 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC21K1560 (6/28/2021 – 6/27/2022 pass through entity Temple University of the Commonwealth System of Higher Education), 80NSSC22K1071 (5/23/2022 – 5/22/2023)Condition: The Chief Financial Officer is responsible for posting entries into the accounting system without a second level review, and obtaining all bank statements unopened while also having the ability to add or modify payees and unilaterally initiate and authorize electronic fund transfers such as automated clearing house payments. The CFO is also responsible for opening the mail which may contain payments by check, and can manually reduce receivable balances. Views of Responsible Officials and Planned Corrective Actions: AAPT has instituted the segregation of duties of submitting and approval of electronic payments. The senior accountant has been authorized to submit the ACH/Wire transfer requests. The CFO has the authorization of approval of submitted electronic payments. The change was activated during March, 2024 The staff will be trained on generating journal entries previously prepared by the CFO and supervised and approve by the CFO – completed date May 15, 2024 The administrative assistant of the CEO will come to AAPT twice weekly to process incoming mail and create an initial recordation log of checks or cash received. The administrative assistant will not have access in any system to enter/modify/delete any information related to checks that are received. Anticipated Completion Date: January 2025 Responsible Official: Michael Brosnan, CFO

View Audit 324376

Finding 502007 (2022-001)

Significant Deficiency 2022

Florence-Carlton School District 15-6

MT

Reporting Internal Control / Segregation of Duties § 200.512

We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late...

We appreciate the opportunity to address the internal control deficiencies noted in the audit For FY 22 of the financial statements of Florence-Carlton School District 15-6, Florence , MT. We have reviewed the deficiencies and have included our responses to each below. I. Finding # 2022-00 I - Late filing of Financial and Audit Reports. Reports had not been filed within nine months after the fiscal year end of June. 30, 2022 , which should have been by Mar. 31, 2023 . Management Response: Florence - Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district had multiple key changes in key financial management positions in a very short turnover and this slowed down the audit process. Internal control procedures have been outlined and put in place for future financial schedule s, including the Schedule of Federal Awards moving forward

View Audit 324216

Finding 501922 (2022-004)

Material Weakness 2022

Hill & Dales General Hospital and Subsidiary

MI

Subrecipient Monitoring 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 Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculatio...

Finding 2022-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Federal Financial Assistance Listing: #93.498 Initial Fiscal Year Finding Occurred: 2021 Finding Summary: The Corporation’s final lost revenue calculation identified as eligible and claimed under the Provider Relief Fund program did not agree to the amount claimed in the report submitted to the Department of Health and Human Services for Period 3 and Period 4. Additionally, the Corporation’s total net patient care revenues did not agree to the amount in the report submitted to the Department of Health and Human Services for Period 4. Responsible Individuals: Renee Henry, Corporate Controller Corrective Action Plan: Management will implement a control process which includes monitoring over amounts reported relating to lost revenue amounts and the related calculation. Anticipated Completion Date: March 31, 2024

View Audit 324085

Corrective Action Plans

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