Corrective Action Plans

Finding 44130 (2022-004)

Material Weakness 2022

Holmes County Consolidated School District

MS

Questioned Costs Cash Management Internal Control / Segregation of Duties

2022-004 Weaknesses in controls surrounding accounting for federal grants. A. Name of contact person responsible for corrective action: Name: Michelle Cage Title: Chief Financial Officer B. Corrective action planned: The business manager will strengthen controls to ensure the district does not reque...

2022-004 Weaknesses in controls surrounding accounting for federal grants. A. Name of contact person responsible for corrective action: Name: Michelle Cage Title: Chief Financial Officer B. Corrective action planned: The business manager will strengthen controls to ensure the district does not request funds until they have been expended. C. Anticipated completion date: June 30, 2023

View Audit 44286 Questioned Costs: $1

Finding 44123 (2022-003)

Material Weakness 2022

Holmes County Consolidated School District

MS

Allowable Costs / Cost Principles School Nutrition Programs Internal Control / Segregation of Duties

2022-003 Deficiencies in controls surrounding payroll expenditures. A. Name of contact person responsible for corrective action: Name: Michelle Cage Title: Chief Financial Officer B. Corrective action planned: The business manager will strengthen controls to ensure supplemental pay and other pay rel...

2022-003 Deficiencies in controls surrounding payroll expenditures. A. Name of contact person responsible for corrective action: Name: Michelle Cage Title: Chief Financial Officer B. Corrective action planned: The business manager will strengthen controls to ensure supplemental pay and other pay related items are board approved and recorded by the proper scales or rates. Time sheets will be reconciled to each payroll. C. Anticipated completion date: June 30, 2023

View Audit 44286

Finding 44120 (2022-004)

Significant Deficiency 2022

City of Laguna Beach

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause:...

Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Cause: The City prepared the Project and Expenditure Report and submitted without retaining evidence that the report was reviewed and approved by a separate individual prior to submission. Recommendation: We recommend the City enhance internal controls to ensure supporting documentation, including evidence of review, is retained for the Project and Expenditure Report. Management Response and Corrective Action: The City's Finance Manager was responsible for submitting the Project and Expenditure Report for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds award. Prior to submission, the report underwent a comprehensive review by the Assistant City Manager/CFO, which was documented through a calendar invitation between the Finance Manager and Assistant City Manager/CFO. Furthermore, to ensure transparency and accountability, the appropriation of COVID-19 - Coronavirus State and Local Fiscal Recovery Funds was presented to the City Council, and the funding was included in the FY 2021-22 City Adopted Budget. Additionally, multiple presentations were made during City Council meetings regarding the appropriation and expenditure of these funds, which are public meetings. For future submission, management will formally document the review of the submission process with a signed memo from the Assistant City Manager/CFO and City Manager. Name of Responsible Official: Julie Nemes Director of Finance and Technology Services Implementation Date: June 2023

View Audit 44284

Finding 44104 (2022-003)

Significant Deficiency 2022

Tule River Indian Health Center INC

CA

Material Weakness Significant Deficiency Internal Control / Segregation of Duties § 200.403

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all IDC Entries to be reviewed and approved prior to posting. However, due to employee turnover the rev...

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all IDC Entries to be reviewed and approved prior to posting. However, due to employee turnover the review and approval process lacked sufficient documentation. The Clinic will ensure that all IDC Entries will be clearly documented with the appropriate review and approval signatures prior to posting to the financial records. The anticipated completion date is 6/30/2023.

View Audit 38903

Finding 44097 (2022-002)

Material Weakness 2022

David City Public Schools

NE

Internal Control / Segregation of Duties Material Weakness

School District No. 12-0056, David City, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68...

School District No. 12-0056, David City, Nebraska, respectfully submits the following corrective action plan for the year ended August 31, 2022. Name and address of independent public accounting firm: Romans, Wiemer & Associates, Certified Public Accountants, P.C., 1910 N Lincoln Ave, York, NE 68467 Audit Period: September 1, 2021 through August 31, 2022 The findings from the October 31, 2022 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2022-001 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. FINDINGS ? FEDERAL AWARD PROGRAM AUDIT Nebraska Department of Education 2022-002 Internal Control Structure Design Recommendation: While considering the cost of any benefits derived, activities should be segregated and handled by different employees. Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls. If the Nebraska Department of Education has questions regarding this plan, please call Chad Denker at (402) 367-4590.

View Audit 52847

Finding 44082 (2022-004)

None 2022

Integral Global Health, Inc.

GA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding 2022-004: Written Documentation of Uniform Guidance Policies and Procedures - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in ou...

Finding 2022-004: Written Documentation of Uniform Guidance Policies and Procedures - Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified noncompliance and strengthen our internal controls for compliance: Policy Development: We have initiated the development of comprehensive written policies and procedures that align with the requirements of 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles. These policies will outline the necessary steps and guidelines for compliance with grant agreements and cost principles. Policy Review and Approval Process: We have established a formal process for reviewing and approving the written policies and procedures. This process includes involving relevant stakeholders, such as legal counsel, finance, program management, and other key departments, to ensure comprehensive coverage of the requirements and adequate alignment with our operations. Policy Implementation and Training: As the policies and procedures are finalized and approved, we will implement a robust communication and training program to ensure awareness and understanding of the requirements among our staff. This will include training sessions, workshops, and clear dissemination of the written policies throughout the organization. Policy Maintenance and Review: We recognize the importance of regularly maintaining and reviewing our policies and procedures to keep them up to date with any changes in the regulatory environment. We will establish a periodic review process to ensure ongoing compliance and make necessary updates as required. Documentation and Record-Keeping: As part of our enhanced internal controls, we will implement a system for 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles. This will provide evidence of our adherence to the written policies and procedures. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853

View Audit 50495

Finding 44078 (2022-002)

Material Weakness 2022

Housing Authority of the City of Albany

GA

Questioned Costs HUD Housing Programs Material Weakness

View of Responsible Officials and Planned Corrective Action: The Authority has recognized the deficiencies in the Housing Voucher Cluster Programs and will implement internal control procedures that will ensure compliance of federal regulations. Dr. William F. Myles will be responsible to implement ...

View of Responsible Officials and Planned Corrective Action: The Authority has recognized the deficiencies in the Housing Voucher Cluster Programs and will implement internal control procedures that will ensure compliance of federal regulations. Dr. William F. Myles will be responsible to implement this corrective action by September 30, 2023.

View Audit 47688 Questioned Costs: $1

Finding 44059 (2022-004)

Material Weakness 2022

Fairfield Township School District

NJ

Cash Management Reporting Internal Control / Segregation of Duties

*AMR/ACFR Finding # *Finding (Condition) *Recommendation *Method of Implementation Person Responsible for Completion Date 2022-004 The reimbursement requests, final reports, specific charges and approved budget amendments / appropriations were not always supported by or in agreement with School D...

*AMR/ACFR Finding # *Finding (Condition) *Recommendation *Method of Implementation Person Responsible for Completion Date 2022-004 The reimbursement requests, final reports, specific charges and approved budget amendments / appropriations were not always supported by or in agreement with School District workpapers. The School District should maintain records that agree to submitted reimbursement requests, final reports, approved or amended budget appropriations, and identify specific charges. Better records and communication within the district and school office will occur to ensure proper record keeping Superintendent School Business Admin School Admin. Ongoing

View Audit 48291

Finding 44055 (2022-002)

Significant Deficiency 2022

American Samoa Community College

AS

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: Official Withdrawals: Financial Aid Counselors are responsible for the Identification of Official Withdrawals through the Attendance Pattern Comparison Report (APCR), which is run every Monday (or next business day). Each Counselor (control #1) is responsible for the performance of the R2T4 form for their respective students and forward to the designated Counselor (control #2) to ensure accuracy and completion. Control #2 is responsible to manually input the calculations into Datatel and ensure adjustments, if any, are processed and returned via COD. This action is to be completed and included in the next scheduled batch closure or no later than 45 days from the date of withdrawal. Unofficial Withdrawals: After final grades have been posted at the end of each session or semester, each counselor will review their respective students through student transcript, identify those with ?zero credits earned? and determine last date of attendance. Official Withdrawal procedures will then be performed. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS by the Financial Aid Coordinator (with FA Officer as alternate) within 45 days. Anticipated completion of the corrective action is expected by June 2023.

View Audit 47493

Finding 44053 (2022-004)

Significant Deficiency 2022

American Samoa Community College

AS

Special Tests & Provisions Student Financial Aid Subrecipient Monitoring

Contact Person(s): Grace Tulafono-Asi, Information Officer Sonny Leomiti, Vice President of Administration and Finance Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned:...

Contact Person(s): Grace Tulafono-Asi, Information Officer Sonny Leomiti, Vice President of Administration and Finance Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The College has designated the Chief Information Officer (CIO) and on the following Items were completed in September 2022: a.ASCC Data / Information Security Program b.Risk Assessment that addresses (1) Employee training and management; (2) Information systems, including network and software design, as well as information processing, storage, transmission and disposal; and (3) detecting, preventing and responding to attacks, intrusions, or other systems failures. The risk assessment identified action items to resolve findings and controls that are put in place in the meantime. Action Items and controls are reviewed and updated monthly. In November 2022, The Federal Student Aid (FSA) Cyber Compliance Team confirmed that ASCC has satisfied the minimum information security requirements under Gramm-Leach-Bliley Act (GLBA) and closed its. The next annual complete Risk Assessment will be completed in August 2023, and ASCC will continue to complete a Risk Assessment annually to stay in compliance with GLBA. Anticipated completion of the corrective action is expected by October 2023.

View Audit 47493

Finding 44052 (2022-003)

Significant Deficiency 2022

American Samoa Community College

AS

Student Financial Aid Reporting Subrecipient Monitoring

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if appl...

Contact Person(s): Shanell Tilo, Financial Aid Officer Dr. Emilia Le?i, Dean of Student Services Dr. Letupu Moananu, Vice President of Academics, Community, and Student Affairs Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement Corrective actions taken/planned: The Financial Aid Coordinator (control #1, with FA Officer as alternate) has been assigned to transmit the bi-monthly Enrollment Report roster. The control #1 reviews the roster and performs data entry, status updates and submission by the 15th of the reporting month. On the 1st of every nonreporting month, control #1 will review and report any enrollment status changes before the 15th. Counselor III (control #2) is assigned to monitor and spot check the status updates on NSLDS after the 25th of every month to internally audit the submissions. The policy will ensure all student changes in status are identified, updated and submitted timely and accurately. ASCC FAO participates in Federal Student Aid (FSA) training and conferences regarding NSLDS updates, changes and functionality. FAO also subscribes to the Weekly Knowledge Center Updates from FSA Partner Connect. ASCC is a member of the National Association of Student Financial Aid Administrators (NASFAA). All of these resources provide access and education in the process of enrollment reporting and compliance, as well as responsibilities and consequences of inaccurate reporting. Controls (#1 and #2) shall be included accordingly in the job descriptions of the Financial Aid Coordinator and Counselor III as well as the Financial Aid Standard Operating Procedures for consistency in compliance and reporting. Graduates: Students who graduate will be updated into NSLDS within one week after graduation. Official / Unofficial Withdrawal: All Withdrawals must then be reported to NSLDS within 45 days. Anticipated completion of the corrective action is expected by June 2023.

View Audit 47493

Finding 44031 (2022-001)

None 2022

Flagstaff Housing Corporation - Clark Homes

AZ

Questioned Costs Internal Control / Segregation of Duties Cash Management

Flagstaff Housing Corporation ? Clark Homes CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 U.S. Department of Housing and Urban Development Flagstaff Housing Corporation - Clark Homes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2...

Flagstaff Housing Corporation ? Clark Homes CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 U.S. Department of Housing and Urban Development Flagstaff Housing Corporation - Clark Homes respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2022-001 Residual Receipts and Surplus Cash Deposit Recommendation: Recommend that Project Management compute surplus cash on an annual basis and make full deposit within 90 days as required by regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: An additional deposit will be made to the Residual Receipts account to correct the shortfall by March 1, 2023. Additional control measures have been added to ensure timely and accurate future deposits. Name(s) of the contact person(s) responsible for corrective action: Kurt Aldinger Planned completion date for corrective action plan: On going If the Department of Housing and Urban Development (HUD) has questions regarding this plan, please call Kurt Aldinger at 928-213-2736.

View Audit 38453 Questioned Costs: $1

Finding 44029 (2022-005)

Significant Deficiency 2022

Lasalle Parish Hospital Service District Number 2

LA

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

Finding 2022-005 - Internal Control over Compliance Federal Awards Position(s) of Agency Personnel taking correction action: Chief Financial Officer Corrective Action: Management has implemented procedures to ensure all internal controls over compliance will be performed in such as way as to ensur...

Finding 2022-005 - Internal Control over Compliance Federal Awards Position(s) of Agency Personnel taking correction action: Chief Financial Officer Corrective Action: Management has implemented procedures to ensure all internal controls over compliance will be performed in such as way as to ensure documentation of compliance. Date Corrective Action Complete: September 30, 2023

View Audit 53701 Questioned Costs: $1

Finding 43983 (2022-004)

Significant Deficiency 2022

Housing Authority of the City of Meriden

CT

HUD Housing Programs Reporting Significant Deficiency

Finding No. 2022-004 Authority?s Response and Corrective Action Plan The Authority is participating in a Corrective Action process with the Hartford Field Office regarding the HUD Compliance Review and resulting SEMAP Troubled Status. The Authority has engaged Imagineers, Inc. to oversee its Section...

Finding No. 2022-004 Authority?s Response and Corrective Action Plan The Authority is participating in a Corrective Action process with the Hartford Field Office regarding the HUD Compliance Review and resulting SEMAP Troubled Status. The Authority has engaged Imagineers, Inc. to oversee its Section 8 Program. Imagineers has been working diligently with the Field Office and will be responsible for the FY2023 SEMAP, its protocols and compliance. Person Responsible for Corrective Action Contact; Robert Cappelletti, Executive Director, rcappelletti@meriden-ha.com

View Audit 45052

Finding 43969 (2022-001)

Significant Deficiency 2022

Goodwill Industries, Inc. / Easter Seals Minnesota

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency

Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy ...

Finding 2022-001 Federal Agency Name: United States Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA # - 93.558 Finding Summary: Federally funded employees had some of their pay allocated improperly, within UKG, and not in accordance with the policy established. This was not a deficiency in time and effort reporting. Responsible Individuals: Grant Accountants ? (Wendy DeWell, Tiffany Husbands, Lori Hall), Payroll Department and HR. Corrective Action Plan: The Federal employee?s allocation issue has been identified and systems are in place to avoid this occurrence in the future. Anticipated Completion Date: This was corrected in August 2022, when system updates were put in place.

View Audit 48375

Finding 43968 (2022-001)

Significant Deficiency 2022

Lutheran Social Services of Central Ohio Lansing Housing, Inc.

OH

HUD Housing Programs Procurement, Suspension & Debarment Reporting

RE: Lutheran Social Services of Central Ohio Lansing Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. ...

RE: Lutheran Social Services of Central Ohio Lansing Housing, Inc. Corrective Action Plan Fiscal Year Ended June 30, 2022 Finding Number: 2022-001 Condition: The Corporation used surplus cash calculated at June 30, 2021, to make a payment on a residual receipts note without prior approval from HUD. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $9,718 into residual receipts on September 27, 2022.

View Audit 45892

Finding 43964 (2022-002)

Significant Deficiency 2022

Cornerstone Montgomery, Inc.

MD

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in...

2022-002 COVID-19 Provider Relief Fund ? Assistance Listing Number 93.498 Recommendation: We recommend that management implement procedures to ensure budget approvals are received timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A process of more comprehensive review of program requirements will be put in place. Name of the contact person responsible for corrective action: Lisa Katz, Program Manager Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.

View Audit 44279

Finding 43963 (2022-001)

Significant Deficiency 2022

Cornerstone Montgomery, Inc.

MD

Allowable Costs / Cost Principles Reporting Significant Deficiency

Department of Health and Human Services 2022-001 COVID-19 Certified Community Behavioral Health Clinic Expansion Program ? Assistance Listing Number 93.829 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review per...

Department of Health and Human Services 2022-001 COVID-19 Certified Community Behavioral Health Clinic Expansion Program ? Assistance Listing Number 93.829 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review performed over the reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are in the process of re-evaluating the reporting process to ensure documentation is maintained to support the reporting requirements. Name of the contact person responsible for corrective action: Lisa Katz, Chief Program Officer Planned completion date for corrective action plan: Currently underway and planned to be completed by May 2023.

View Audit 44279

Finding 43961 (2022-001)

Significant Deficiency 2022

Seward County Community College

KS

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

2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconcil...

2021-001 ? Education Stabilization Fund ? Reporting Recommendation Policies and procedures should be reviewed to ensure that reports are submitted within the required timeframe. We recommend the College establish an oversight process for reporting to ensure that information is reviewed and reconciled before being posted or submitted. Action Taken: Starting July 7, 2022, the Accounts Payable Clerk reviews HEERF expense invoices that were expended during the quarter. The invoices are compared against the general ledger to verify that all expenses are accounted for in the correct quarter. The Dean of Finance or VP of Business Affairs reconciles the quarterly reports to the general ledger to verify that expenses reported match the general ledger. The Accounts Payable Clerk and the VP of Business Affairs have calendar notifications set to make sure that reports are submitted timely.

View Audit 44270

Finding 43945 (2022-004)

Material Weakness 2022

Housing Authority of the City of La Joya

TX

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

In June of 2022 new utility allowance schedules were adopted by the board, however the new schedule was not entered into the Housing Management Software. With annuals starting in November the new utility allowance schedule has been adhered to.

View Audit 52553

Finding 43934 (2022-002)

Significant Deficiency 2022

West Michigan Regional Medical Consortium

MI

Allowable Costs / Cost Principles Reporting Significant Deficiency

West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2022 Organization Contact Person: Jerry Evan...

West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2022 Organization Contact Person: Jerry Evans, MD; Medical Director The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding - Financial statement audit Finding 2022-001 - Material Weakness Recommendation: The Organization should implement an additional procedure to ensure that all subrecipient activity recognized in a given year accurately represent the activity of the organization. Action to be Taken: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. Finding - Federal audit Finding 2022-002 - Significant Deficiency Recommendation: West MI Regional Medical Consortium currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.

View Audit 51743

Finding 43927 (2022-005)

Significant Deficiency 2022

County of Dane

WI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.430

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reim...

Finding 2022-005 Condition One of the thirty-seven payroll transactions tested was more than actual costs incurred due to incorrect payroll information being used to calculate the payroll expense. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The reimbursement reports prepared by the Clerk of Courts will be reviewed by a person other than the preparer to ensure accuracy. The review will be completed before the reimbursement request is submitted to Child Support. Name(s) of Contact Person(s) Responsible for Corrective Action: Shelly Maas, Deputy Clerk of Courts Anticipated Completion Date: August 2023

View Audit 51738 Questioned Costs: $1

Finding 43926 (2022-002)

Significant Deficiency 2022

County of Dane

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an i...

Finding 2022-002 Condition We selected three monthly submissions of CARS and SPARC reports across multiple programs received by the Wisconsin Department of Human Services and the Wisconsin Department of Children and Families. All three of the CARS and SPARC reports tested were not reviewed by an independent person before submission for reimbursement. Our sample was not statistically valid. Corrective Action Plan Corrective Action Planned: A review process will be established and implemented to ensure that required reports are reviewed by someone other than the preparer of the reports prior to submission. Name(s) of Contact Person(s) Responsible for Corrective Action: Reports prepared by Kozue Bush, Finance Manager, will be reviewed by Chad Lillethun, FMS Division Administrator prior to submission. Anticipated Completion Date: Review process will be implemented with September 2023 reports.

View Audit 51738

Finding 43915 (2022-003)

Material Weakness 2022

Gerald R. Ford International Airport Authority

MI

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by th...

Finding Number: 2022-003 Condition: During the audit, it was noted that the Authority does not have documentation to support that a process is in place to ensure compliance with the wage rate requirements, as described by 40 U.S.C. Sections 3141 to 3148, whether the responsibility is performed by the Authority directly or delegated to construction managers with required monitoring by the Authority. Planned Corrective Action: A form has been created to document the compliance of wage rate requirements, to be completed by the Authority?s Engineering Manager. Any third party delegates will be required to be the signatory of compliance, with counter signature by the Authority. Contact person responsible for corrective action: Casey Ries ? Engineering and Planning Director Anticipated Completion Date: 07/27/2023

View Audit 51735

Finding 43905 (2022-004)

Significant Deficiency 2022

Loretto Health and Rehabilitation Center

NY

HUD Housing Programs Reporting Significant Deficiency § 200.303

Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Awa...

Finding 2022-004 ? Reporting ? Significant Deficiency in Internal Control over Compliance Cluster/Grantor: Department of Health and Human Services ? Health Resources and Services Administration (?HRSA?) Award Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Year: January 1, 2021 - December 31, 2021 Assistant Listing Number: 93.498 The management of Loretto Health have reviewed finding 2022-004: Reporting ? Significant Deficiency in Internal Control over 2Compliance. We present the following corrective action plan: Loretto Health will adopt the recommendation from the auditor to implement a control process which includes a documented secondary review and approval of the Provider Relief HRSA submission.

View Audit 48983

Corrective Action Plans

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