Corrective Action Plans

Finding 61526 (2022-001)

Material Weakness 2022

ME

Material Weakness Reporting Equipment & Real Property Management

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki P...

Wabanaki Public Health and Wellness received our FY21 audit in April 2023, which did not allow for the changes to be made in time for FY22. The corrective action plan from FY21 continues to be our course of action and will be fully implementing the following to ensure compliance in FY23. Wabanaki Public Health & Wellness has implemented an updated journal entry (JE) process as soon as the issues was mentioned during the audit process in July 2022. All Accounting Specialists, Accountants, and Senior Accountants have access to the accounting software and have the ability to do the journal entry. Once they complete the JE, the team member goes to another Accountant/Senior Accountant to review and sign off after making the entry. Items are reviewed for accuracy, appropriateness, and correctness. The JE is then printed (with supporting documentation attached), signed by both the individual initiating the entry as well as the person approving the entry, and then kept on file in a locked file cabinet. After the audit process concluded, the Finance department was reorganized to have two new key roles. The Director of Finance oversees all the financial functions for WPHW, and the Financial Quality and Compliance Manager will be responsible for ensuring that practices and financials are completed per policy and regulations. Starting 2nd quarter of 2023, WPHW will be using a new accounting software that will lessen the need to print JE. However, the system has a built-in monitoring and approval function that will require all JE to be reviewed and approved. This entire process will be able to be seen from start to finish within the software. In addition, the Financial Quality and Compliance Manager will conduct a monthly review all journal entries completed, starting the second quarter of 2023. Person(s) Responsible: Beth McLean Timing for Implementation: Summer 2023

View Audit 56719

Finding 61524 (2022-001)

None 2022

Nlh2

NM

HUD Housing Programs Reporting Internal Control / Segregation of Duties

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 2 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 A...

September 23, 2022 To the Department of Housing & Urban Development Re: Corrective Action Plan New Life Homes 2 respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Palmer & Company 701 Osuna NE, Ste 100 Albuquerque, NM 87113 Audit period: June 30, 2021 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. Section III - Federal Award Findings and Questioned Costs Finding 2022-001 - Special Tests and Provisions - Reserve for Replacement Federal program information: Title: Section 811 Capital Advance CFDA Number: 14.181 Resolution Status: Resolved Criteria: Total cash of $4,860 was required to be deposited into the Reserve for Replacement account by June 30, 2022. Statement of Condition: As of June 30, 2022, the Reserve for Replacement only had $4,455 deposited during the year.

View Audit 54578

Finding 61519 (2022-001)

Significant Deficiency 2022

Streator Esd No. 44

IL

Subrecipient Monitoring Material Weakness Reporting

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...

Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.

View Audit 54194

Finding 61497 (2022-002)

Significant Deficiency 2022

Rio Elementary School District

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

We have identified two areas where corrective action can improve our practice of monitoring time certification of positions funded with ESSER funds. The employees identified did accurately fulfill the job duties as noted in the duty statements provided. However, timely collection of Time Certificati...

We have identified two areas where corrective action can improve our practice of monitoring time certification of positions funded with ESSER funds. The employees identified did accurately fulfill the job duties as noted in the duty statements provided. However, timely collection of Time Certification can be corrected with the following actions: ? Improved communication between departments to ensure that the established time and effort certification practices are followed in a timely manner ? We will include the time and effort certification review as part of the employee exit procedure moving forward The appropriate staff will be reminded to do this immediately in order to implement these corrective actions.

View Audit 58964

Finding 61468 (2022-002)

Material Weakness 2022

Dawson County, Texas

TX

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result o...

Corrective Action Plan Finding 2022-001 Finding Summary: The County does not have an internal control system designed to provide for the timely preparation of the financial statements and related financial statement disclosures. There were material entries recorded that were detected as a result of audit procedures. Further, Eide Bailly assists in the preparation of multiple cash-to-accrual entries as an approved nonattest service. Responsible Individuals: Lucy Valero, County Auditor Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for preparation of the financial statements and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes, and we have reviewed with and agree with the adjustments proposed during the audit. Anticipated Completion Date: Ongoing Finding 2022-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF} Assistance Listing Number: 21.027 Finding Summary: Per the U.S. Department of Treasury SLFRF Compliance and Reporting Guidance, counties with a population below $250,000 that were allocated less than $10,000,000 in SLFRF funding are required to submit annual Project and Expenditure Reports. The annual report for the period March 3, 2021 - March 31, 2022 was due during the year under audit. The County reported no expenditures for the period included in the annual report, omitting expenditures incurred in the prior fiscal year. The annual report was not reviewed by an individual other than the preparer. Responsible Individuals: Terri Stahl, County Treasurer Corrective Action Plan: Dawson County does not agree with the finding, and does not believe corrective action is required due to the following circumstances. Upon advisement from TAC, the County made a transfer from the ARPA fund to the General fund before the end of the year using the interim rules, but were told NACO still had not finalized the final rule because they were looking at additional ways to help smaller counties. No checks were written out of the ARPA fund. In March 2022, NACO finalized the regulations on the ARPA funds, which allowed the County claim revenue loss of up to 10 million or to use the interim rule provisions for allowability. The County chose to claim revenue loss of up to 10 million, rather than claim allowable costs of $400,000 under the interim rule. On April 5, 2022 the Commissioners signed a resolution to declare all funds as "Lost Revenue." The money was transferred from General fund back to the AARP fund. TAC/NACO's advisement was that since no checks had been written to any businesses, the annual report needed to show no expenses. Anticipated Completion Date: 03/09/2023

View Audit 57117

Finding 61466 (2022-001)

None 2022

Wisconsin Lutheran College, Inc.

WI

Questioned Costs Student Financial Aid Eligibility

AUDIT PERIODS: 7/1/21 TO 6/30/22 - A. COMMENTS ON FINDINGS AND RECOMMENDATIONS - FINDING 2022-001 - OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN: DURING THE AUDIT, IT WAS NOTED THAT ONE STUDENT WAS OVERAWARDED A SUBSIDIZED LOAN. IT WAS RECOMMENDED THAT THE SCHOOL RETURN $762 IN SUBSIDIZED LOAN TO THE ...

AUDIT PERIODS: 7/1/21 TO 6/30/22 - A. COMMENTS ON FINDINGS AND RECOMMENDATIONS - FINDING 2022-001 - OVERAWARDED FEDERAL DIRECT SUBSIDIZED LOAN: DURING THE AUDIT, IT WAS NOTED THAT ONE STUDENT WAS OVERAWARDED A SUBSIDIZED LOAN. IT WAS RECOMMENDED THAT THE SCHOOL RETURN $762 IN SUBSIDIZED LOAN TO THE DEPARTMENT. THE INSTITUTION AGREES WITH THE FINDING. B. ACTIONS TAKEN OR PLANNED FINDING 2022-001 - STUDENTS ARE MANUALLY PACKAGED. ALTHOUGH THE CORRECT AMOUNT OF LOAN WAS PACKAGED $2,825, THE FACT THAT THE STUDENT WAS IN THE FINAL SEMESTER OF HIS PROGRAM WAS MISSED AND THE LOAN WASN'T PRORATED. THE LOAN WAS REALLOCATED IN THE CORRECT AMOUNTS OF $2,062 FEDERAL SUBSIDIZED LOAN AND $763 FEDERAL UNSUBSIDIZED LOAN THE SAME DAY WE WERE MADE AWARE OF THE ERROR. LOAN DISBURSEMENT REPORTS WILL CONTINUE TO BE MONITORED FOR STUDENTS - WITH SPECIAL EMPHASIS ON THOSE WHO ARE IN THE FINAL SEMESTER OF THEIR PROGRAM TO CONFIRM THAT THE LOAN ALLOCATION IS CORRECT.

View Audit 57022 Questioned Costs: $1

Finding 61451 (2022-002)

Material Weakness 2022

Central Kitsap School District No. 401

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360)...

Finding ref number: 2022-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Paula Bailey, Executive Director of Business Services P.O. Box 8 Silverdale, WA 98383 (360) 662-1650 Corrective action the auditee plans to take in response to the finding: In order to ensure compliance of wage rate requirements the district will ensure: 1. Weekly collection and review of Certified Payroll Reports (CPRs) with compliance statements for all active projects will be incorporated into the Capital Projects accounts payable process. 2. The CPRs collected will be accessible to all Capital Project staff members in electronic format as well as a newly created control document verifying the date of review and reviewer of each CPR submitted. 3. Requests for CPRs will be made to all contractors or subcontracts missing reports through the period for which work has been performed. 4. Monthly invoices and pay applications will not be processed until CPRs for the billing period are collected and reviewed. 5. CPR procedures will be included in the Pre-Construction Meeting Agenda for all projects with emphasis given to weekly CPR submittals. 6. Contracts will be reviewed to ensure applicable laws and regulations are included. 7. Ongoing contracts will be amended to include required federal language as required by Title 29 CFR, Section 5.5 Anticipated date to complete the corrective action: 8/31/2023

View Audit 56807

Finding 61450 (2022-002)

None 2022

East-West University

IL

Student Financial Aid Eligibility Internal Control / Segregation of Duties

2022-002: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2022 Condition: During our student file testing we noted two students out of forty were not disbursed the correct Pell Grant. For the ...

2022-002: Incorrect Pell Disbursement - Student Financial Aid Cluster Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2022 Condition: During our student file testing we noted two students out of forty were not disbursed the correct Pell Grant. For the students the wrong Pell chart was used resulting in an under award of $150 for each student. We consider these errors to be instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: East-West University will correct the two students to reflect the correct Pell Grant, in addition we will also be implementing check and balance system to ensure the correct Pell Grant is disbursed. Responsible Person for Corrective Action Plan: The Director of Financial Aid Cesar Campos will be the person for the corrective action plan. Implementation Date of Corrective Action Plan: 02/16/2023

View Audit 56687

Finding 61447 (2022-002)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

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

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the...

Recommendations: The auditor recommends that management obtain knowledge of federal award administration requirements, including preparation of the schedule of expenditures of federal awards, through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61446 (2022-001)

Material Weakness 2022

United Way of St. Joseph County, Inc.

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Traini...

Recommendations: The auditor recommends that management obtain knowledge of Federal Award Administration requirements through taking educational courses on the Uniform Guidance. Action Taken: We will have management attend the Uniform Guidance Spring 2023 Webinar Series through Federal Grants Training. This special webinar series will explain recent changes as well as the major grants management rules that must be followed.

View Audit 54350

Finding 61443 (2022-007)

Significant Deficiency 2022

Village of Mayville

MI

Reporting Internal Control / Segregation of Duties

The Village will work with the Grant Administrator to make sure the reporting process is completed properly going forward.

View Audit 50101

Finding 61418 (2022-001)

Material Weakness 2022

Wpc Housing Corp. Danford Hall Apartments

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-42...

Name of Audit: WPC Housing Corporation HUD Project Number: 084-94014 Name of Audit Firm: Welch & Associates, LLC Period Covered by Audit: Year Ended February 28, 2022 Corrective Action Plan Prepared by: Name: Tamara Wallace Position: Executive Director ? Management Agent Telephone Number: 816-233-4250 Findings-Financial Statement Audit Yes Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135 Finding 2022-001 Comments on Findings and Each Recommendation The Organization agrees with the auditors? finding and recommendation. Action(s) Taken or Planned on the Finding The Organization will ensure that the accounts reconcile to source documents, including reports from the software used to process tenant rental activities. The Organization expects to establish the process by September 30, 2022. Findings-Financial Statement Audit No Findings-Federal Award Program Audit Federal Agency: Department of Housing and Urban Development Major Program: Mortgage Insurance for Rental and Cooperative Housing Section 221(d)(4) Assistance Listing Number: 14.135

View Audit 57142

Finding 61404 (2022-001)

Material Weakness 2022

Denver Community School District

IA

Internal Control / Segregation of Duties

Comment Number 22-III-A (2022-001) Segregation of Duties As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible. Becky Walters, Business Manager (319) 984-6323 We will monitor this situation and continue to segregate incompa...

Comment Number 22-III-A (2022-001) Segregation of Duties As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible. Becky Walters, Business Manager (319) 984-6323 We will monitor this situation and continue to segregate incompatible duties as efficiently as possible.

View Audit 56942

Finding 61403 (2022-002)

None 2022

Trinity University

TX

Procurement, Suspension & Debarment Student Financial Aid Matching / Level of Effort / Earmarking

Corrective Action Plan Audit Finding Reference: 2022-002 Planned Corrective Action: In response to audit finding 2022-002, the current policy requires a master promissory note (MPN) to be stored in a locked, fireproof safe. We acknowledge there may have been gaps in internal controls during the...

Corrective Action Plan Audit Finding Reference: 2022-002 Planned Corrective Action: In response to audit finding 2022-002, the current policy requires a master promissory note (MPN) to be stored in a locked, fireproof safe. We acknowledge there may have been gaps in internal controls during the 1970s and 1980s resulting in the missing MPN. Since 2005, MPNs are electronically signed and maintained by ECSI, our third-party servicer. During 2022, Trinity submitted 154 loans to the Department of Education (DOE) for assignment. While the University did not have an MPN for nine of these loans, the DOE accepted all but one loan based on additional documentation provided in lieu of an MPN. To determine potential future exposure, the University reviewed paper files for the 25 borrowers with loans disbursed prior to 2005 and found only three additional borrowers with a missing MPN. If the University were required to purchase these loans from the DOE, the estimated purchase amount would be less than $30,000. Date of Remediation: October 2022 Contact Person Responsible: Clara Wells

View Audit 56931

Finding 61323 (2022-001)

Material Weakness 2022

Sunrise Community for Recovery and Wellness, Inc.

NC

Internal Control / Segregation of Duties Material Weakness Subrecipient Monitoring

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executiv...

U.S. Department of Health and Human Services The Substance Abuse and Mental Health Services Administration Block Grants for Prevention and Treatment of Substance Abuse ? Recovery Community Organization Grant Assistance Listing # 93.959 Finding: 2022-001 Name of contact person: Sue Polston, Executive Director Corrective Action: Management of Sunrise Community for Recovery and Wellness, Inc. will continue to consider actions to further segregate incompatible job functions that will benefit the Organization. An accounting assistant has been hired and some duties will be delegated to her that will assist with segregation of incompatible job functions. In addition, review and approval processes will be formalized by documentation of review and approval. Policies and procedures will be formalized as well. Proposed Completion Date: Immediately

View Audit 54391

Finding 61319 (2022-002)

Significant Deficiency 2022

Catholic Housing Corporation of Mt Penn

PA

Significant Deficiency Internal Control / Segregation of Duties

2022-02 Audit Finding

View Audit 54389

Finding 61318 (2022-001)

Significant Deficiency 2022

Baptist Health

AR

Questioned Costs Cash Management Eligibility

Corrective Action Plan ? 9/26/2023 Responsible Party: Donna Crutchfield, Director of Revenue Cycle Finding: During audit review of the COVID 19 HRSA testing and treatment payments received in 2022, two claims were discovered incorrectly charged to the COVID uninsured grant. Comments on the Find...

Corrective Action Plan ? 9/26/2023 Responsible Party: Donna Crutchfield, Director of Revenue Cycle Finding: During audit review of the COVID 19 HRSA testing and treatment payments received in 2022, two claims were discovered incorrectly charged to the COVID uninsured grant. Comments on the Finding and Recommendation Management is in agreement with this finding. Action(s) Taken or Planned on the Finding ? Build already existed in Epic to stop any uninsured patients that met COVID guidelines at time of service for review. This also includes build that stops claims if HRSA plan added later in the process for review. Expanded Plan on Actions Taken ? 09/26/2023 1. Actions planned on one claim found in audit. Refund will be issued for $122.69 for TIN 710236856 NPI 1043240682. 2. Actions planned for additional claim found in audit. Refund will be issued for $74.20. TIN 710236856 NPI 1174553796. 3. Refund process - Current credit balance policy is attached. Note all government payers are due to be reviewed and worked within a 60-day timeline. This is current as of 4/10/2023. 4. Note that auditors listed an extrapolated figure under projected costs based off the two claims found in the sample audit. The two claims found will be refunded. Missed other insurance information was due to patients? lack of presentation of insurance info at the time of service. 5. Going forward to ensure all meet credit guidelines. If there is a HRSA credit on a claim, it will be worked within policy guidelines. 6. As mentioned in previous plan, initial build exists (as of May 2020) in Epic to stop any uninsured patients that met COVID guidelines at time of service for review. This review allows to check for other coverage. There is also build that stops coverage if HRSA coverage is added later on in the process for a second review. Insurance coverage can be retroactively assigned after HRSA is filed. In this event, this would show as a credit if another payment was received and then be refunded by policy. In summary: ? Patient visit is set to review and confirm no active coverage is present, insurance coverage discovery was run, patient's visit was associated with COVID related service. ? HRSA coverage added and patent is keyed to HRSA portal for member ID to file claim. HRSA also checks insurance verification on their side and will notify if HRSA found active coverage not located by us. 5. Contact information for additional Questions: Donna.Crutchfield@baptist-health.org or 501-202-6440.

View Audit 54388 Questioned Costs: $1

Finding 61317 (2022-001)

Significant Deficiency 2022

Portage County, Wisconsin

WI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number...

Portage County respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 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?FINANCIAL STATEMENT AUDIT There were no financial statement findings for the year ended December 31, 2022. FINDINGS?FEDERAL AND STATE AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services and Wisconsin Department of Health Services 2022-001 Medical Assistance Program ? Assistance Listing No. 93.778 Wisconsin Medicaid Cost Reporting (WIMCR) ? State ID N/A Recommendation: CLA recommends the County develop and implement a process to require formal review and approval of the WIMCR reports prior to the submission of the report to the state to help ensure that the data reported are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will implement the County?s existing review and approval process for grants administration for WIMCR program reporting. Name(s) of the contact person(s) responsible for corrective action: Jennifer Jossie Planned completion date for corrective action plan: September 27, 2023 If the granting agencies have questions regarding this plan, please call Jennifer Jossie at (715) 346-1330.

View Audit 54387

Finding 61306 (2022-002)

Significant Deficiency 2022

Jackson Public School District

MS

Subrecipient Monitoring Cash Management Reporting

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reim...

Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B: Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C. Anticipated completion date of corrective action: June 30, 2023

View Audit 49973

Finding 61304 (2022-001)

Significant Deficiency 2022

Claremont McKenna College

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding: 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan: Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Sta...

Finding: 2022-001: Reporting ? Significant Deficiency in Internal Control over Compliance Corrective Action Plan: Management agrees with the finding related to the timing of posting certain quarterly information to the College?s website within 10 days of the end of the quarter in which Education Stabilization Funds were expended. To address this issue, management has instituted a reconciliation of the award amount to the reported expenditures and implemented regular checks of the College?s COVID-19 response website to ensure reports continue to be posted in a timely manner. The College has now expended all Education Stabilization Funds, so we do not anticipate any additional quarterly reports needing to be posted on the College?s website. Contact Person Responsible for Corrective Action: Vice President of Business, Chief Financial Officer Erin Watkins, and Director of Finance Jennifer Perez have implemented the corrective action plan. Anticipated Completion Date: Corrective action was completed by October 2022.

View Audit 50153

Finding 61302 (2022-004)

Material Weakness 2022

Ochsner Lsu Health System of North Louisiana

LA

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

Finding 2022-004: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the...

Finding 2022-004: Internal control deficiency and noncompliance over the calculation of lost revenues attributable to coronavirus. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the Provider Relief Fund that included leveraging publicly available information, outside consultants, and an internal review prior to management sign off. Ochsner LSU Health will ensure that all calculations are documented with detail supporting information. An additional quality control measure will be implemented whereby Ochsner?s Internal Audit Department will perform a detailed review of the calculation including tracing all formulas to ensure accuracy prior to management sign-off. In addition, Ochsner LSU Health will work with HRSA to understand the most appropriate manner to correct this issue within the Provider Relief Fund in the subsequent portal submissions. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting and Steven Stiles, Ochsner Vice President of Reimbursement Anticipated Completion Date: September 30, 2023

View Audit 49970

Finding 61301 (2022-003)

Material Weakness 2022

Ochsner Lsu Health System of North Louisiana

LA

Questioned Costs Internal Control / Segregation of Duties Reporting

Finding 2022-003: Internal control deficiency and noncompliance over reporting of expenses attributable to coronavirus in the HRSA PRF Reporting Portal. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensu...

Finding 2022-003: Internal control deficiency and noncompliance over reporting of expenses attributable to coronavirus in the HRSA PRF Reporting Portal. Since the start of the Covid-19 pandemic, Ochsner LSU Health has coordinated efforts across multiple divisions throughout the organization to ensure compliance with the Provider Relief Fund that included leveraging publicly available information, outside consultants, and an internal review prior to management sign off. An additional level of review will be implemented whereby Ochsner?s Internal Audit Department will preview the preliminary HRSA PRF Report from the PRF Reporting Portal prior to submission to ensure expenses are not duplicated. In addition, Ochsner LSU Health will work with HRSA to understand the most appropriate manner to correct this issue within the Provider Relief Fund Portal. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting and Steven Stiles, Ochsner Vice President of Reimbursement Anticipated Implementation Date: September 30, 2023

View Audit 49970 Questioned Costs: $1

Finding 61300 (2022-002)

Material Weakness 2022

Ochsner Lsu Health System of North Louisiana

LA

Reporting Internal Control / Segregation of Duties

Finding 2022-002: Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures and Federal Awards (SEFA) Ochsner LSU Health will implement additional review and coordinated efforts across departments throughout the organization to ensure the SEFA contains accu...

Finding 2022-002: Internal control deficiency and noncompliance over amounts reported in the Schedule of Expenditures and Federal Awards (SEFA) Ochsner LSU Health will implement additional review and coordinated efforts across departments throughout the organization to ensure the SEFA contains accurate information in reporting of expenditures. Additionally, current applicable guidance will be reviewed again before finalization. Responsible Official: Lauri Walton, Ochsner LSU Assistant Vice President of Accounting Implementation Date: July 31, 2023

View Audit 49970

Finding 61296 (2022-002)

Significant Deficiency 2022

Milbank School District No. 25-4

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

2022-002. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extende...

2022-002. Finding: Compliance Findings ? Reporting Response: The Business Manager is the contact person at this entity responsible for the corrective action plan for this comment. The COVID pandemic has caused problems for our School District. Due at approximately the same time were the extended audit for June 30, 2022, the annual report for June 30, 2023, and the proposed budget for the 2023-2024 school year. The late filing was caused by multiple financial processes being completed simultaneously.

View Audit 49455

Finding 61294 (2022-002)

Significant Deficiency 2022

Catholic Housing Corporation of Lansford

PA

Significant Deficiency Internal Control / Segregation of Duties

2022-02 Audit Finding

View Audit 49342

Corrective Action Plans

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