Corrective Action Plans

Finding 43558 (2022-001)

Significant Deficiency 2022

NJ

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue c...

Finding 2022-001 Condition For the reports tested, the Company excluded from patient care revenue the amount attributable to independent living and assisted living related services provided to residents. The Company also inadvertently used data from the wrong period when preparing the lost revenue calculation. As a result of these adjustments, the lost revenue increased from $970,102 to $1,977,744. Additionally, the reports tested did not contain a documented review and approval of the reports prior to submission. Corrective Action Plan The Company agrees with the finding and will implement procedures to ensure an individual who is responsible for reporting will remain current on compliance requirements and review final reports and the related inputs prior to submission. Specifically, the Company will verify Residential Living (IL) revenues and Amortization Income are included in the lost revenue calculation. Name(s) of Contact Person(s) Responsible for Corrective Action Abby Loftus, Chief Financial Officer Anticipated Completion Date December 31, 2022

View Audit 39059

Finding 43557 (2022-002)

Significant Deficiency 2022

Kuakini Health System

HI

Internal Control / Segregation of Duties Eligibility Reporting

Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. R...

Finding No. 2022-002: Reporting (Significant Deficiency) Action Management implemented procedures for review of the expenses to be reported for infection control. For the fiscal year ended June 30, 2022, a review was conducted but only against the General Ledger report for the reporting period. Rather than relying solely on the General Ledger report, each invoice listed on the report will be pulled from Accounts Payable and reviewed both by the Controller and CFO to ensure the appropriateness of the expense to be reported on the PRF report prior to submission.

View Audit 38479

Finding 43530 (2022-002)

Material Weakness 2022

Board of Education of the City of Fargo

ND

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

Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund ...

Finding 2022-002 Special Tests - Wage Rate Requirements CFDA 84.425 - Education Stabilization Fund Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the District did not ensure proper inclusion of prevailing wage rate clauses within construction contracts and also did not obtain proper support to ensure required certified payrolls were submitted in a timely fashion. Responsible Individual: Jackie Gapp, Business Manager Corrective Action Plan: It is recommended that management establish internal controls to follow all applicable requirements under Uniform Guidance and applicable CFR sections. Anticipated Completion Date: June 30, 2023

View Audit 40318

Finding 43511 (2022-003)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking

Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the ...

Federal Perkins Loans ? Assistance Listing No.: 84.038 Recommendation: We recommend that the University implement a procedure to ensure that all necessary MPNs are retained in accordance with the federal regulation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All Perkins funds were audited in FY21 and we acknowledge that there are some files with missing MPNs. All the files have either been purchased from DOE or are currently receiving active payments. If payments do not remain current, we assign these loans to DOE after one year. There is no opportunity to recreate MPNs on these old loans, so no corrective action is possible. Name of the contact person responsible for corrective action: Michelle Hegarty, CFO Planned completion date for corrective action plan: December 2021

View Audit 49665

Finding 43509 (2022-004)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Student Financial Aid Reporting Significant Deficiency

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with a...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend that the University review their policies surrounding federal grants and ensure a review process is in place to ensure that all necessary compliance requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Registrar will be taking over all submissions going forward to ensure timely and accurate responses. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: May 1, 2023

View Audit 49665

Finding 43508 (2022-001)

Significant Deficiency 2022

Northwestern Health Sciences University

MN

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit fin...

Student Financial Aid Cluster ? Assistance Listing No.: Various Recommendation: We recommend reviewing the components of the enrollment roster file to ensure the correct effective date is reported correctly for both the "Campus Level" and "Program Level". Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We report directly to the National Student Clearing house and rely on their punctuality in forwarding our report to NSLDS. On an institutional level, graduation processes have been modified to include secondary verification of graduate files. Monthly audits are performed to monitor report results. If errors are discovered during the audit, updates will be made to the report prior to sending to the National Student Clearinghouse and the report will be corrected. Lastly, when a new employee accidently makes an error, the staff is re-educated in student drop and withdrawal business rules to prevent further communication lapses regarding student enrollment. Name of the contact person responsible for corrective action: Kris Ragozzino, Registrar Planned completion date for corrective action plan: Already in place.

View Audit 49665

Finding 43500 (2022-010)

Material Weakness 2022

Goshen Community Schools

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has e...

FINDING 2022-010 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Governors Emergency Education Relief (GEER) period of performance has expired. As a result, no corrective action can be made regarding the GEER grant. For future grants, the business office will calculate the equitable share for each non-public school. If IDOE provides any assistance with the calculation, GCS will verify the calculation and retain documentation to support the equitable share calculation. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43499 (2022-009)

Material Weakness 2022

Goshen Community Schools

IN

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business of...

FINDING 2022-009 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Documentation to support reporting data will be prepared by the business office. Full-time equivalent positions will be reviewed by the Human Resources department to ensure that the FTE positions reported are accurate. This will be signed by the preparer, Human Resources, and the program administrator. All ledger expenditures will be included in any report requirement. The prepared report and supporting documentation will be reviewed and approved by Assistant Superintendent, Tracey Noe. Anticipated Completion Date: May 2023

View Audit 45028

Finding 43497 (2022-011)

Material Weakness 2022

Goshen Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan...

FINDING 2022-011 Contact Person Responsible for Corrective Action: Whitney Dixon, Treasurer, Samantha Todd, Grants Manager, and Christopher Dixon, Director of Nutrition Contact Phone Number: 574-533-8631 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Eligibility ? Real Time Reports During the October Pupil Enrollment process, the student roster will be pulled from Data Exchange (DEX). The student data will be pulled from the food service software. This data will be compared and digitally signed by building principals. Student socioeconomic status will be reviewed and verified by the food service manager or designee. The reviewed and verified PE report will be digitally reviewed and signed by the CFO and Superintendent. Eligibility ? Direct Certifications/Income Applications Monthly the grants manager completes the DC download and imports the data into the school nutrition software. Once completed, the Director of School Nutrition verifies the information and signs the download document that is saved on the districts network. This control was implemented in March 2023. Participation of Private School Children Participation is determined by a process that includes standardized test scores and teacher input to determine what services are required. Test scores are provided at the beginning of the year, middle of the year, and end of the year to monitor and adjust accordingly the services that are required. Assistant Superintendent, Tracey Noe will review and sign the participation list and approve services at the nonpublic schools. This process will be implemented during the 2023-24 grant cycle. Anticipated Completion Date: October 2023, March 2023 and July 2023, respectively.

View Audit 45028

Finding 43460 (2022-003)

Material Weakness 2022

Northern Cass Public School District #97

ND

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.317 § 200.327

Finding 2022-003 Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Agriculture Program Name: Child Nutrition Cluster CFDA Number: 10.553/10.555/10.555C/10.555S/10.559 Finding Summary: Eide ...

Finding 2022-003 Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Federal Agency Name: Department of Agriculture Program Name: Child Nutrition Cluster CFDA Number: 10.553/10.555/10.555C/10.555S/10.559 Finding Summary: Eide Bailly LLP identified that the requirements of 2 CFR 200.317 through 2 CFR 200.327 were not satisfied, and the grant requirements for the procurement of food service related services were not followed. Responsible Individuals: Dr. Cory Steiner, Superintendent Corrective Action Plan: The District will review the requirements of 2 CFR 200.317 through 2 CFR 200.327 and grant provisions to ensure that all requirements are met for future periods. Anticipated Completion Date: June 30, 2023

View Audit 44628

Finding 43458 (2022-006)

Material Weakness 2022

Putnam County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Correc...

FINDING 2022-006 Contact Person Responsible for Corrective Action: Commissioners: Thomas Helmer, David Berry and Ricky Woodall Contact Phone Number: T. Helmer 765-795-4035, D. Berry 765-522-1775, R. Woodall 765-653-3757 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: this was the first (for current officers) time getting this large of funds and jumping through all the necessary hoops and the county did not have anything in place prior to go off on how to proceed from start to finish. The county hired Barnes & Thornburg with the impression they would be walking us through the entire process and helping with all the reports. Commissioner Woodall had volunteered to be the county?s designee on handling all the reports necessary to do with the ARPA funds. He did them with the help he would receive from telephone calls with Barnes & Thornburg and the State. The county is going to hire someone (or an accounting firm) to start doing the reports and to make sure the county is complying with what needs to be done. Then, two county employees will have a review process to make sure the proper steps are being followed and the figures being turned in match what the county is showing has been receipted in and disbursed for each quarter and annually. Anticipated Completion Date: March 1, 2024

View Audit 40098

Finding 43456 (2022-004)

Material Weakness 2022

Putnam County

IN

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

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Kristina Berish Contact Phone Number: 765-653-5513 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: Payroll vouchers, there were 8 vouchers of 26 tested that did not have the d...

FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Kristina Berish Contact Phone Number: 765-653-5513 Views of Responsible Officials: Concur with audit finding. Description of Corrective Action Plan: Payroll vouchers, there were 8 vouchers of 26 tested that did not have the department head signatures on them. It was the premium pay vouchers. The payroll deputy had been instructed after the 2021 audit to make sure all timesheets and payroll vouchers were signed. Corrective action is that this deputy is no longer employed. We now have a Payroll Deputy and a Human Resources Deputy who after each payroll look at all the timesheets and payroll vouchers to make sure they are signed. They both must sign off on it verifying they were reviewed for compliance. The following was an internal control issue pertaining to the period of performance requirement. The premium pay was not set up as a separate pay record for all the employees eligible to receive it. It was done as an adjustment to add the pay along with their regular paycheck. Felt it was an unnecessary amount of time to set up a separate pay record for one check. However, in doing it this way there was not a way to separate the matching taxes and PERF for the premium pay so there was an adjustment made after the payroll so it would be paid from the ARPA funds. There is a report that was ran and printed. It was shown to the audit team showing how the adjustments amount were generated in the payroll program. Chief Deputy Auditor went into our financial program to make the adjustments. We were unaware that since this is Federal monies, we needed to have something besides a verbal discussion on how to make the adjustments and the corresponding report. Corrective Action is in the future if any such adjustments need to be made there will be a verbal understanding of what needs to be done, reports, and something in writing between two employees in the Auditor?s Office stating who, what and why adjustments are being made. And someone signed off that they reviewed the adjustments after they were made. Anticipated Completion Date: March 1, 2024

View Audit 40098

Finding 43449 (2022-002)

None 2022

Maine Community Action Association

ME

Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.308 § 200.309 § 200.403

2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full...

2022-002 Community Services Block Grant? CFDA No. 93.569 Noncompliance: Out of the forty expenditures tested, one expenditure included FY2022 and FY2023 amounts. The expenditure included amounts related to October 2022, which is after the federal award period of performance, but was expensed in full to the award as of September 30, 2022. Recommendation: We recommend that Management strengthen their processes, controls, and review over direct federal award expenditures and ensure compliance with Uniform Administrative Requirements. In addition, management should seek appropriate training for financial department staff to ensure proper cutoff of program expenditures. Responsible Person for Corrective Action: Megan Hannan, Executive Director Corrective Action to be Taken: Management and the fiscal agent will review end of year invoices for dates of service as they are processed for necessary accruals between fiscal years to validate charges to appropriate federal awards. Financial training will be provided as needed and requested to avoid future findings. The anticipated completion date for this corrective action is 9.30.23

View Audit 40097

Finding 43445 (2022-001)

Significant Deficiency 2022

United Planning Organization

DC

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303

CORRECTIVE ACTION PLAN Federal Award Findings Finding No. 2022-001: Significant Deficiencv over Internal Controls for Eligibilitv Condition For 5 out of 11 selections, no support was provided by management to document independent review and verification of income amounts reported by the selected par...

CORRECTIVE ACTION PLAN Federal Award Findings Finding No. 2022-001: Significant Deficiencv over Internal Controls for Eligibilitv Condition For 5 out of 11 selections, no support was provided by management to document independent review and verification of income amounts reported by the selected participants. Recommendation It was recommended that UPO: (1) Implement procedures and documents needed for documentation and retention of the review and approval of eligibility criteria, and (2) provide training about the procedures related to the documentation of eligibility evaluation. Management Action UPO Management acknowledges the audit finding and will ensure that staff follows the internal control activities designed to adhere to HHS guidelines as issued in the Federal Register. UPO will institute continuous training and increased monitoring of compliance with regards to the review and retention of income eligibility documentation presented by the participants. Anticipated Completion Date: September 30, 2023 If there are any questions regarding this plan, please call Andrew Harris, VP and Chief Financial Officer (CFO), at 202-238-4648. Sincerely, Andrea Thomas President and CEO

View Audit 38754

Finding 43432 (2022-005)

None 2022

University of Mount Olive, Inc.

NC

Internal Control / Segregation of Duties

Name of Responsible Individual: Ken Buchanan, Senior Vice President for Business and Finance/CFO Corrective Action: The University applied for and received the SAIHE grant to assist our students. There was no definitive guidance on handling of the funds for the students. As a result, we posted the g...

Name of Responsible Individual: Ken Buchanan, Senior Vice President for Business and Finance/CFO Corrective Action: The University applied for and received the SAIHE grant to assist our students. There was no definitive guidance on handling of the funds for the students. As a result, we posted the grant proceeds to the students' accounts. Anticipated Completion Date: March 24, 2023

View Audit 51802

Finding 43421 (2022-004)

Significant Deficiency 2022

University of Mount Olive, Inc.

NC

Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions

Name of Responsible Individual: Brian Blackburn, Director of Financial Aid Corrective Action: The University has assigned a Financial Aid Staff member to more closely monitor the NSLDS Transfer Monitoring List that comes in from NSLDS on a monthly basis and coordinate with the Registrar's Office to ...

Name of Responsible Individual: Brian Blackburn, Director of Financial Aid Corrective Action: The University has assigned a Financial Aid Staff member to more closely monitor the NSLDS Transfer Monitoring List that comes in from NSLDS on a monthly basis and coordinate with the Registrar's Office to ensure that all information is updated in a timely manner. Additionally, we have put in place a new policy that Title IV aid will not be paid until after the end of the Drop/ Add period of any given semester. Anticipated Completion Date: March 22, 2023

View Audit 51802

Finding 43420 (2022-002)

None 2022

University of Mount Olive, Inc.

NC

Special Tests & Provisions Internal Control / Segregation of Duties

Name of Responsible Individual: Brian K. Blackburn, Director of Financial Aid Corrective Action: The University has in place documentation on completing the verification process and updating any necessary changes to a student's FAFSA record. During a new employee's training period, the identified er...

Name of Responsible Individual: Brian K. Blackburn, Director of Financial Aid Corrective Action: The University has in place documentation on completing the verification process and updating any necessary changes to a student's FAFSA record. During a new employee's training period, the identified errors were not properly updated by the new employee. If the updates had been made, there would not have been a change to the student's Expected Family Contribution. The University has implemented a policy to have all verifications cross-checked by other Financial Aid Administrators to ensure the accuracy of the verifications. Anticipated Completion Date: March 2, 2023

View Audit 51802

Finding 43410 (2022-002)

Material Weakness 2022

North Bolivar Consolidated School District

MS

Material Weakness Internal Control / Segregation of Duties

Sharonda Windless ? Business Manager

View Audit 41474

Finding 43360 (2022-001)

Significant Deficiency 2022

Indiana Afterschool Network, Inc.

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.334

Views of Responsible Officials and Planned Corrective Actions Each quarter, Indiana Afterschool Network will develop an estimated allocation of each employee?s personnel expense to each source of funding, including federal funds. The estimated allocation will be based on the employee?s work plan for...

Views of Responsible Officials and Planned Corrective Actions Each quarter, Indiana Afterschool Network will develop an estimated allocation of each employee?s personnel expense to each source of funding, including federal funds. The estimated allocation will be based on the employee?s work plan for the upcoming quarter. The estimated allocation will be retained in IAN?s electronic Dropbox files for a period as long as the funding sources? longest document retention requirement. Each pay period, IAN will review the estimated personnel expense allocation to determine whether each employee?s actual time was spent as estimated at the start of the quarter. IAN supervisors will conduct this review for each employee on their team. The supervisors will document the actual grant allocation for each employee on their team, and the documentation will include their approvals. The supervisors will provide these approvals to IAN?s CFO. The CFO will retain the approvals in IAN?s electronic Dropbox files for a period as long as the funding sources? longest document retention requirement. The CEO will be responsible for implementation of this correction. The CFO will oversee the process once implemented. Sincerely, Lakshmi Hasanadka Chief Executive Officer

View Audit 50829

Finding 43358 (2022-004)

Material Weakness 2022

Relief After Violent Encounter, Inc.

MI

Reporting Internal Control / Segregation of Duties

Relief After Violent Encounter, Inc. (dba SafeCenter) For the Year Ended September 30, 2022 Relief After Violent Encounter, Inc. (dba SafeCenter) respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Clark Schaefer Hackett 3505 Coolidge Road Eas...

Relief After Violent Encounter, Inc. (dba SafeCenter) For the Year Ended September 30, 2022 Relief After Violent Encounter, Inc. (dba SafeCenter) respectfully submits the following corrective action plan for the year ended September 30, 2022. Auditor: Clark Schaefer Hackett 3505 Coolidge Road East Lansing, Michigan 48823 Audit Period: Year ended September 30, 2022 Contact Person: Hannah Gottschalk The findings from the September 30, 2022 Schedule of Findings and Responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2022-001: Material adjustments to the Schedule of Expenditures of Federal Awards (SEFA). Recommendation: The Agency should implement internal controls over financial reporting to ensure the proper inclusion of all federal awards on the SEFA. Actions to be taken: The organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. The procedure will require an additional layer of review of the SEFA by both the Executive Director and Outsourced Finance Director prior to being issued to the auditors. Finding 2022-002: Material adjusting journal entry. Recommendation: We recommend the Agency enhance its internal controls over financial reporting with steps such as review of accrued payroll adjustments. Actions to be taken: The organization concurs with the facts of this finding and is implementing procedures to prevent this in the future. The procedure will require an additional layer of review of adjustments to accruals by both the Executive Director and Outsourced Finance Director prior to reports being issued to the auditors. Findings 2022-003: Late filing of the Single Audit with the Federal Audit Clearinghouse (FAC). Recommendation: The Agency should implement internal controls over the financial reporting to ensure the proper inclusion of all federal awards on the SEFA which allows the audit to be completed timely. Actions 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. The additional review procedure for SEFA preparation will significantly reduce the possibility of any errors moving forward. Finding 2022-004: Reporting. Recommendation: The Agency should implement an internal control system that includes the timely submission of reports. Actions to be taken: The organization concurs with the facts of this finding and has procedures in place to ensure the timely submission for reporting.

View Audit 50828

Finding 43349 (2022-002)

Significant Deficiency 2022

Samaritan Medical Center

NY

Significant Deficiency Internal Control / Segregation of Duties

Finding #2022-002 Response: We agree with the finding noted by the auditors. Timing of the submission of the HRSA report and completion of the 2022 audit caused the difference. The 2022 revenue data will be corrected in future period reporting. Responsible Party: Maxine Briggs, CFO Estimated C...

Finding #2022-002 Response: We agree with the finding noted by the auditors. Timing of the submission of the HRSA report and completion of the 2022 audit caused the difference. The 2022 revenue data will be corrected in future period reporting. Responsible Party: Maxine Briggs, CFO Estimated Completion: 12/31/2023

View Audit 45183

Finding 43348 (2022-002)

Material Weakness 2022

Mississippi State Medical Association

MS

Questioned Costs Reporting Internal Control / Segregation of Duties

See Corrective Action Plan for chart/table

View Audit 45182 Questioned Costs: $1

Finding 43347 (2022-001)

Material Weakness 2022

Mississippi State Medical Association

MS

Reporting Internal Control / Segregation of Duties Material Weakness

See Corrective Action Plan for chart/table

View Audit 45182

Finding 43339 (2022-001)

Significant Deficiency 2022

Sheridan County School District No. 1

WY

Internal Control / Segregation of Duties § 200.430

As required the District is writing a corrective action plan to address Audit Finding 2022-001. This finding is in regards to the District not having all of the required time and effort logs for employees paid with federal funds, specifically, Title 6B. Our correct action is simple. We will insure t...

As required the District is writing a corrective action plan to address Audit Finding 2022-001. This finding is in regards to the District not having all of the required time and effort logs for employees paid with federal funds, specifically, Title 6B. Our correct action is simple. We will insure that all employees paid for with federal funds account for 100% of their time spent charged to a federal grant. For hourly employees this is currently done with the certification of their hourly timesheets and was found to be in order. For our salaried staff, we did not have all of the correct documentation available for the Audit Team to review. We will use the forms supplied by the Wyoming Department of Education's Federal Grants Unit and maintain the original certifications in each of their personnel files. This should be adequate evidence that the employees' time is properly charged to the federal Title 6B grant. In addition, the District, will for the first time in its history, begin to use the indirect cost option available on some grants to fund a position to assist the grant managers in compliance and reporting on federal grants. This position has become more critical than we realized in response to the volume and variety of individual grant requirements. thank you for helping us correct this oversight and we look forward to your next review and a deficiency free audit of our federal funds. Sincerely, Jeremy W. Smith Business Manager

View Audit 41168

Finding 43332 (2022-001)

Significant Deficiency 2022

Horatio School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.439

Finding EDSD35222-003 Significant Deficiency Contact Person: Zane Vanderpool, Superintendent The District did not obtain prior wrjtten approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5000 threshol...

Finding EDSD35222-003 Significant Deficiency Contact Person: Zane Vanderpool, Superintendent The District did not obtain prior wrjtten approval from the Department of Elementary and Secondary Education (DESE) for the purchase of two pieces of equipment with unit costs greater than the $5000 threshold as required by COM-22-047. Corrective Action Plan: The Horatio School District will get prior approval from the Department of Elementary and Secondary Education (DESE) for any purchase of equipment greater than the $5000 threshold as required by COM-22-047. The Horatio School District has followed this requirement for any equipment greater than the $5000 threshold since this purchase of this equipment in July 2021. The Horatio School District has received approval for all equipment greater than the $5000 threshold as required COM-22-047 since this purchase. Sincerly, Zane Vanderpool Superintendent

View Audit 45975 Questioned Costs: $1

Corrective Action Plans

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