Corrective Action Plans

Finding 59062 (2022-001)

Significant Deficiency 2022

OR

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

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of ...

Finding 2022-001 Federal Agency Name: U.S. Department of Health and Human Services Program Name: Southern Oregon Health Occupations Poverty Elimination Project (SOHOPE) CFDA #: 93.093 Finding Summary: During the testing over the allowable costs under the grant, auditors noted 5 instances out of 60, in which there was no review over the SOHOPE Director?s timecard. Responsible Individuals: Dr. Jeanine Henriques, Dean of Curriculum and Academic Support Corrective Action Plan: Management was made aware of the need to review and approve all time and effort reports. The SOHOPE grant has ended as September 29, 2021. Anticipated Completion Date: September 2021

View Audit 50503

Finding 59055 (2022-003)

Material Weakness 2022

Rogue Community College

OR

Special Tests & Provisions Student Financial Aid Material Weakness

Finding 2022-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: Due to the changeover in software in the current year, the College did not have an internal control process in place to prov...

Finding 2022-003 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: Due to the changeover in software in the current year, the College did not have an internal control process in place to provide for an independent review over the return of Title IV calculations. Responsible Individuals: Frankie Everett, Director of Financial Aid Corrective Action Plan: The department will assign an individual to randomly sample 30% of the R2T4?s each term, documenting the results and ensuring the system is calculating and reporting these accurately throughout the year. Anticipated Completion Date: January 15, 2022

View Audit 50503

Finding 59054 (2022-002)

Significant Deficiency 2022

Rogue Community College

OR

Special Tests & Provisions Reporting Significant Deficiency

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment ...

Finding 2022-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster CFDA #: 84.063, 84.007, 84.268, 84.033 Finding Summary: During the testing of compliance over enrollment reporting, there were 4 students out of the 60 tested where the enrollment information submitted to the central processor did not agree with the College?s enrollment records. Responsible Individuals: Danielle Crouch, Director of Enrollment Services Corrective Action Plan: Management found that the degree files submitted to the central processor were rejected for some students and that the enrollment file did not reflect that the students had graduated. We have gone back and reviewed all of the degree files for the prior year in the central processor system for and adjusted as necessary. This review will continue to be conducted throughout the year. Anticipated Completion Date: December 2022

View Audit 50503

Finding 59053 (2022-001)

Significant Deficiency 2022

Community Clinic of Maui, Inc.

HI

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN 2/10/2023 United States Department of Health and Human Services Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit...

CORRECTIVE ACTION PLAN 2/10/2023 United States Department of Health and Human Services Community Clinic of Maui, Inc. (Malama I Ke Ola Health Center) respectfully submits the following corrective action plan for the year ended June 30, 2022. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2022-001 ? Reporting Recommendation The Center will strengthen their internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken The guidance for the Provider Relief Fund Reporting Portal provided by the regulatory agency was not interpreted correctly. This error in the reporting of costs will not be repeated in reporting period 4. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Monique van der Aa, CFO at (808)872-4017. Sincerely yours, Monique van der Aa Chief Financial Officer

View Audit 49790

Finding 59052 (2022-002)

Significant Deficiency 2022

Hamilton Health Center, Inc.

PA

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties ...

Management concurs with the finding. Management will ensure that net, not gross revenues will be utilized in the calculation of lost revenues. On a monthly basis, net revenues will be calculated from internal reports and tied to the general ledger. This will ensure that such reporting not only ties to the general ledger, but complies with the established U.S. Department of Health and Human Services reporting guidance, which will be reviewed by management.

View Audit 49787

Finding 59051 (2022-001)

Significant Deficiency 2022

Hamilton Health Center, Inc.

PA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Upon discovery of the missed filing deadline, the filing was completed by management. Hamilton will set quarterly reminders of these due dates and check to see if reports are due prior to each draw down done on the Payment Management System.

View Audit 49787

Finding 58997 (2022-002)

Significant Deficiency 2022

Fairview Woods

MN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023

View Audit 54742

Finding 58996 (2022-001)

Material Weakness 2022

Fairview Woods

MN

Questioned Costs HUD Housing Programs Material Weakness

Recommendation: Recommend management review their policies to ensure distributions are made based on the biannual surplus cash calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review an...

Recommendation: Recommend management review their policies to ensure distributions are made based on the biannual surplus cash calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure distributions are made based on the biannual surplus cash calculations based on the dates in the regulatory agreement. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: June 30, 2023

View Audit 54742 Questioned Costs: $1

Finding 58985 (2022-001)

Significant Deficiency 2022

Augustana Lutheran Homes Inc. Dba: Gloria Dei Manor

MN

Student Financial Aid HUD Housing Programs Significant Deficiency

202 Flex Subsidy Assistance Loan ? Assistance Listing No. 14.157 Replacement Reserve Deposits: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $4,343.50 which equates to an annual deposit of $52...

202 Flex Subsidy Assistance Loan ? Assistance Listing No. 14.157 Replacement Reserve Deposits: Per the regulatory agreement a monthly deposit is to be made into the replacement reserve. Per HUD-9250, starting January 1, 2022 that monthly amount is $4,343.50 which equates to an annual deposit of $52,122. The replacement reserve was underfunded $1,122 at December 31, 2022. Recommendation: Recommend that a catch-up payment is made as soon as possible to make the replacement reserve whole. There is no disagreement with the audit finding. Action taken in response to finding: Management made the additional $1,122 deposit on February 24, 2023. Name of the contact person responsible for corrective action: Lisa Gindt Planned completion date for corrective action plan: February 24, 2023.

View Audit 56100

Finding 58984 (2022-003)

Material Weakness 2022

Jasper County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2022-003 Contact Person Responsible for Corrective Action: Donya Jordan Contact Phone Number: 219-866-4654 Views of Responsible Officer: We concur with the finding Description of Corrective Action Plan: We will have the Interim Report and Project and Expenditure Reports be reviewed by one of...

FINDING 2022-003 Contact Person Responsible for Corrective Action: Donya Jordan Contact Phone Number: 219-866-4654 Views of Responsible Officer: We concur with the finding Description of Corrective Action Plan: We will have the Interim Report and Project and Expenditure Reports be reviewed by one of the deputies in the office which would ensure accurate and timely reporting. Anticipated Completion Date: 07-01-23

View Audit 55082

Finding 58943 (2022-004)

Significant Deficiency 2022

Polk County, Florida

FL

Internal Control / Segregation of Duties Reporting Significant Deficiency

U.S. Department of the Treasury 2022-004 Covid-19 Emergency Rental Assistance-Assistance Listing No. 21.023 ...

U.S. Department of the Treasury 2022-004 Covid-19 Emergency Rental Assistance-Assistance Listing No. 21.023 Recommendation: We recommend the County review Government Finance Officers Association's (GFOA) Best Practices for Internal Control for Grants published September 1, 2022, and update internal processes to ensure tasks and review of tasks continue even during periods of staff turnover or vacancies. The County should consider cross-training personnel to allow preparation of certain reports to be prepared and reviewed by separate knowledgeable individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented training and procedures to ensure that all financial and performance reports are properly prepared by a knowledgeable staff member and then reviewed by a manager. Name(s) of the contact person(s) responsible for corrective action: Marcia Andresen Planned completion date for corrective action plan: Fully implemented prior to issuance of report.

View Audit 56341

Finding 58941 (2022-006)

Significant Deficiency 2022

Polk County, Florida

FL

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury 2022-006 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend the County designate a reviewer to perform a detailed review of future revenue loss calculations to ensure the calculation complies w...

U.S. Department of the Treasury 2022-006 Covid-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: We recommend the County designate a reviewer to perform a detailed review of future revenue loss calculations to ensure the calculation complies with the requirements of the Treasury's Final Rule. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The rules regarding the Lost Revenue Calculation were complex and difficult to understand. The County is implementing training and procedures, including review by knowledgeable staff, to ensure the Lost Revenue Calculation complies with the Treasury's Final Rule. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson Planned completion date for corrective action plan: September 30, 2023

View Audit 56341

Finding 58932 (2022-001)

Significant Deficiency 2022

B'nai B'rith Women Senior Citizen Housing

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments). To Whom it May Concern: In order to comply with ?200.511(c), B?nai B?ri...

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments). To Whom it May Concern: In order to comply with ?200.511(c), B?nai B?rith Women Senior Citizen Housing (dba Mollie and Max Barnett Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001 CFDA 14.158 Section 207 Capital Advance Mortgage Insurance Rental Housing for the Elderly CFDA 14.195 Section 8 Housing Assistance Payments Program Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030 Sincerely yours, Daniel Sturman, President

View Audit 56340

Finding 58929 (2022-002)

Material Weakness 2022

Alburnett Community School District

IA

Internal Control / Segregation of Duties Reporting

Response and Corrective Action Planned - The District will continue to review procedures and re-align duties to obtain the maximum internal control process.

View Audit 56338

Finding 58928 (2022-002)

Significant Deficiency 2022

Child-Parent Centers, Inc.

AZ

Internal Control / Segregation of Duties

2022-002 Timesheets Recommendation: We recommend the Organization adhere to its policies and procedures for approving timesheets and reevaluate if more time should be provided for supervisor signoff. Auditee response: Child-Parent Centers acknowledges and agrees with this finding. Immediately after ...

2022-002 Timesheets Recommendation: We recommend the Organization adhere to its policies and procedures for approving timesheets and reevaluate if more time should be provided for supervisor signoff. Auditee response: Child-Parent Centers acknowledges and agrees with this finding. Immediately after the finding, we implemented the following review measures to ensure that this issue is resolved. The Time and Leave manager runs a "Timecard Approval" report, during the biweekly timesheet processing before payroll processing. This report indicates any missing approvals. Any identified employee and their supervisor are contacted to review and approve timesheets. In the event that a supervisor has failed to approve the timesheet, the Time and Leave Manager retains all documentation of contact and approves the timesheet. A timesheet correction form is also completed, if necessary, so as to not over/ under pay an employee. Announcements are posted in our HRIS to remind employees and supervisors of the need for approvals. During multi-department meetings, announcements are made to approve timesheets.

View Audit 56334

Finding 58924 (2022-004)

Significant Deficiency 2022

Town of Refugio

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 ...

2022-004 Grant Funds Disbursement Major Program U.S. Department of Housing and Urban Development Pass-through: Texas General Land Office and Texas Department of Agriculture Community Development Block Grants AL: 14.228 Views of Responsible Officials and Corrective Action Plan It is always the intention of the Town of Refugio to comply with all grant requirements. The Town does not implement online banking. Bank statements are received around the 10th of the next month. The Town works closely with grant administrators, and they monitor the Comptroller?s website for disbursements made to the Town. The grant administrators stated that for a period in August and September 2022 the Comptroller?s website was not updating anything beyond July release dates. On August 30, 2022, the administrator asked the Town to reach out to the bank to see if the Town had received any direct deposits. The bank was contacted near the end of the day on August 30, 2022, and they stated that direct deposit funds were received August 26, 2022. The responsible party was out the next day (August 31, 2022) so the check was written on September 1, 2022 upon their return to the office. With the completion of cross-training for all programs, it is anticipated that this will not be an issue in the future. There will be a second person fully trained to make the disbursements in the proper timeframes.

View Audit 55528

Finding 58922 (2022-001)

Significant Deficiency 2022

Tarrant County B'nai B'rith Housing Corporation

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), T...

February 28, 2023 U.S. Department of Housing and Urban Development 451 7th Street, SW Washington, D.C. 20410 RE: Corrective Action Plan for Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) To Whom it May Concern: In order to comply with ?200.511(c), Tarrant County B?nai B?rith Housing Corporation (dba Tarrant County B?nai B?rith Apartments) respectfully submits the following corrective action plan for the year ended April 30, 2022. Name and Address of Independent Accounting Firm: The CJ CPA Group, PLLC 6801 Gaylord Parkway Suite 302 Frisco, Texas 75034 Audit Period: May 1, 2021 ? April 30, 2022 The findings from the April 30, 2022 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING NO. 2022-001: CFDA 14.157 Section 202 Supportive Housing for the Elderly (Grant Program) CFDA 14.197 Project Rental Assistance Contract (PRAC) Recommendation We recommend that the Organization review the month-end and year-end closing procedures in order to determine what additional internal controls are needed to ensure the books and records are in accordance with generally accepted accounting principles throughout the year. We recommend formal month-end and year-end closing schedules which include all tasks necessary to close the books be established. As part of the tasks, the Organization should reconcile the general ledger accounts for all significant balances to supporting documentation on a monthly basis. Planned Corrective Action Management has recorded all adjusting entries to correct misstatements. Management will implement measures to ensure all supporting schedules and documents are reconciled to the underlying general ledger accounts consistently and timely going forward. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Mark Southall at 214-368-4030. Sincerely yours, Daniel Sturman, President

View Audit 50254

Finding 58916 (2022-001)

Significant Deficiency 2022

Ebenezer Lakes Assisted Living Dba: the Meadows at Fairview

MN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will...

Recommendation: Recommend management put a policy in place to monitor the bank rating quarterly for financial institutions the projects hold funds at. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review and update their policies and procedures to ensure the bank ratings for the financial institutions where their projects hold assets is monitored on a quarterly basis. Name of the contact person responsible for corrective action: Connie Bednarek, Controller Planned completion date for corrective action plan: March 31, 2023

View Audit 54959

Finding 58907 (2022-003)

Significant Deficiency 2022

Chase County Schools

NE

School Nutrition Programs Subrecipient Monitoring Reporting

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by...

520 E. 9111 Street; P.O. Box 577 Imperial, Nebraska 69033 Phone: 308-882-4304 Fax: 308-882-5629 CORRECTIVE ACTION PLAN May 2, 2023 Chase County Schools District No. 10 respectfully submits the following corrective action plan for the year ended August 31, 2022, for the findings identified by Dana F. Cole & Company, LLP, Grand Island, Nebraska. The findings from the schedule of findings and questioned costs are discussed below and are numbered consistently with the numbers assigned in that schedule. FEDERAL AWARD STATEMENTFINDINGS 2022-003 INTERNAL CONTROL OVER SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS PREPARATION AND REVIEW Recommendation: The District should review and approve the proposed auditor adjusting entries and the adequacy of schedule of the expenditures of federal awards disclosures prepared by the auditors and apply analytic procedures to the draft financial statements, among other procedures as considered necessary by management. Action Taken: The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustments. The District also uses analytic procedures, and other procedures determined necessary. If the Nebraska Department of Education has questions regarding this plan, please call Mr. Adam Lambert at 308.882.4304. Sincerely yours, Mr. Adam Lambert Superintendent

View Audit 54958

Finding 58899 (2022-001)

None 2022

National University of Health Sciences

IL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Condition: ...

2022-001: Missing Exit Counseling Documentation - Student Financial Aid Cluster - Assistance Listing #s 84.033, 84.007, 84.063, 84.268, 84.038 - Grant Period - Year Ended August 31, 2022 Condition: During our student file testing, we noted one student out of 40 did not have documentation in their file that exit counseling was sent thirty days after the student withdrew. We consider the missing exit counseling to be an instance of non-compliance with the Eligibility Compliance Requirement. Corrective Action Plan: Our office has updated the document letter template to automatically input the date of creation. The office will also ensure that the letters are generated promptly when informed of student withdrawal. The office will also periodically review withdrawn students to verify exit notification was sent. Responsible Person for Corrective Action Plan: Director- Marc Yambao Assistant Director- Josie Extrom Implementation Date of Corrective Action Plan: 10/27/2022

View Audit 54562

Finding 58896 (2022-004)

Material Weakness 2022

Pr Health Corporation D/b/a First Care Health Center

ND

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the reserve...

Finding 2022-004 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the reserve funds for the federal program. Responsible Individuals: Nina Hollingsworth, CFO and Marcus Lewis, CEO Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the Health Center?s reserve fund is completed with formal documentation noting the review. Anticipated Completion Date: 10/31/2023

View Audit 55393

Finding 58869 (2022-006)

Material Weakness 2022

Wellsboro Area School District

PA

Questioned Costs Internal Control / Segregation of Duties

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite ...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-006 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the payroll process did not identify the same payroll listed on the federal expenditure being claimed twice under this federal program. Criteria: Proper functioning internal controls would result in the District having control procedures in place to identify this duplication. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to identify the duplicate weeks of payroll being claimed as part of this grant. Effect: The District claimed duplicate payroll for 2 of 4 employees selected for testing. Context: A sample of 4 employees totaling $152,615 was selected for testing from a population of 38 employees totaling $408,826. The test found duplicate payroll claimed under the federal program for 2 of 4 employees selected for testing with questioned costs totaling $662. Questioned Cost: $662 Recommendation: The District's internal control system over the federal payroll claiming process related to the Education Stabilization Fund should be reviewed and modified to prevent future errors. Views of Responsible Officials and Planned Corrective Actions: Employees will be allocated to the correct code as soon as notified allowing financial reports to reflect true payroll totals for salaries/benefits to all funds. Documentation for federal/single funded employees will be retained for 7 years. Payroll will have a list of employees who are paid by federal/state grants; a memo will be generated of these employees by the business manager by August 1st to be provided to the payroll office. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58868 (2022-005)

None 2022

Wellsboro Area School District

PA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 4...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-005 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the federal expense approval process were not operating properly. As a result, we were unable to review approval for a selection of expenses claimed as part of the Education Stabilization Funds. Criteria: The District's policy is to have a purchase order signed by the Business Manager for all purchases. For invoices paid with a check, the District's policy is to have three authorized check signors which provides approval for payment. For all other types of payment, the District's policy is inconsistent for expense approval. Proper functioning internal controls would result in the District having consistent control procedures in place for expense approval. Cause: The system of controls over the Education Stabilization Fund did not operate properly to allow for the District to provide evidence of both the purchase order approval and the disbursement approval for 8 of 10 items selected for testing as part of the allowable cost testwork performed. Effect: The District was unable to provide documentation to verify these federal expenditures were approved. Context: A sample of 10 expenditures totaling $360,908 was selected for testing from a population of 44 expenditures totaling $878,544. We were unable to review a signed purchase order for 5 of 10 expenditures selected for testing. The District did not have a consistent method for approval of expenditures and therefore we were unable to review signed expense approval for 7 of 10 expenditures. For 1 of 10 items selected for testing, we were unable to review any form of supporting documentation and therefore is considered a questioned cost totaling $8,527. Questioned Cost: $8,527 Recommendation: The District's internal control system should be modified to document approval of all federal expenditures. Views of Responsible Officials and Planned Corrective Actions: Going forward, all expenses will have an invoice, PO, Requisition, and any other supporting documentation with the check stub for each purchase on file for 7 years. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581 Questioned Costs: $1

Finding 58866 (2022-003)

Material Weakness 2022

Wellsboro Area School District

PA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 4...

Corrective Action Plan July 10, 2023 Federal Audit Clearinghouse Wellsboro Area School District respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: EFPR Group, CPAs, PLLC 8 Denison Parkway East, Suite 407 Corning, NY 14830 Audit period: July 1, 2021 ? June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAM AUDIT 2022-003 - Education Stabilization Fund - Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425D and ARP Elementary and Secondary School Emergency Relief Fund - Assistance Listing No. 84.425U; Grant Period - For the year ended June 30, 2022 Audit Finding: Material Weakness Condition: The internal controls over the overall grant management were not operating properly. As a result, we were unable to obtain a complete population of the federal expenditures that were claimed as part of the Education Stabilization Funds. Criteria: Proper functioning internal controls would result in the District having control procedures in place for grant management. Cause: There were no controls in place to allow the proper coding of expenditures to reflect the federal funds that were incurred and therefore a complete population of expenditures was unable to be determined. Effect: The District was unable to provide a complete listing of federal expenditures generated by their general ledger system to serve as the complete population to audit the federal expenditures being claimed under the Education Stabilization Fund. Recommendation: The District's internal control system over grant management related to the Education Stabilization Fund should be reviewed and modified to allow for proper management of grants and coding of expenditures which will lead to accurate report generation. Views of Responsible Officials and Planned Corrective Actions: In the future the District business office will correctly allocate and code all transactions upon business manager approval of purchase requisitions. This will eliminate the need to later create journal entries to move transactions to the correct fund later and capture all expenses correctly the first time they are entered. Contact Person Responsible for Corrective Action: Alanna Huck, Superintendent. Anticipated Completion Date: December 31, 2023. If the Federal Audit Clearinghouse has questions regarding this plan, please call Alanna Huck at 570-724-4424. Sincerely yours, Alanna Huck Wellsboro Area School District Superintendent

View Audit 55581

Finding 58865 (2022-005)

Material Weakness 2022

Delta County Memorial Hospital

CO

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

2022-005 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval...

2022-005 Department of Agriculture Federal Assistance Listing #10.766 Community Facilities Loans and Grants Cluster Activities Allowed or Unallowed and Allowable Costs/Costs Principles Material Weakness in Internal Control Over Compliance Finding Summary: There was no review and approval by a separate individual outside of the preparer over the lost revenue calculation utilized to claim expenditures under the federal program. Responsible Individuals: Kelly Johnston, Interim CFO; Larin Jones, Controller Corrective Action Plan: There will be a secondary review and approval by a separate individual outside of the preparer over future lost revenue calculations, if applicable. The secondary review and approval will be documented and recorded. Anticipated Completion Date: December 31, 2023

View Audit 55028

Corrective Action Plans

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